【题注】（一九八六年四月十二日第六届全国人民代表大会第四次会议通过 一九八六年四月十二日中华人民共和国主席令第三十九号公布自公布之日起施行）
【章名】中华人民共和国主席令 第三十九号
《中华人民共和国外资企业法》已由中华人民共和国第六届全国人民代表大会第四次会议于一九八六年四月十二日通过，现予公布，自公布之日起施行。
中华人民共和国主席 李先念
一九八六年四月十二日
【章名】《中华人民共和国外资企业法》
第一条 为了扩大对外经济合作和技术交流，促进中国国民经济的发展，中华人民共和国允许外国的企业和其他经济组织或者个人（以下简称外国投资者）在中国境内举办外资企业，保护外资企业的合法权益。
第二条 本法所称的外资企业是指依照中国有关法律在中国境内设立的全部资本由外国投资者投资的企业，不包括外国的企业和其他经济组织在中国境内的分支机构。
第三条 设立外资企业，必须有利于中国国民经济的发展，并且采用先进的技术和设备，或者产品全部出口或者大部分出口。
国家禁止或者限制设立外资企业的行业由国务院规定。
第四条 外国投资者在中国境内的投资、获得的利润和其他合法权益，受中国法律保护。
外资企业必须遵守中国的法律、法规，不得损害中国的社会公共利益。
第五条 国家对外资企业不实行国有化和征收；在特殊情况下，根据社会公共利益的需要，对外资企业可以依照法律程序实行征收，并给予相应的补偿。
第六条 设立外资企业的申请，由国务院对外经济贸易主管部门或者国务院授权的机关审查批准。审查批准机关应当在接到申请之日起九十天内决定批准或者不批准。
第七条 设立外资企业的申请经批准后，外国投资者应当在接到批准证书之日起三十天内向工商行政管理机关申请登记，领取营业执照。外资企业的营业执照签发日期，为该企业成立日期。
第八条 外资企业符合中国法律关于法人条件的规定的，依法取得中国法人资格。
第九条 外资企业应当在审查批准机关核准的期限内在中国境内投资；逾期不投资的，工商行政管理机关有权吊销营业执照。
工商行政管理机关对外资企业的投资情况进行检查和监督。
第十条 外资企业分立、合并或者其他重要事项变更，应当报审查批准机关批准，并向工商行政管理机关办理变更登记手续。
第十一条 外资企业的生产经营计划应当报其主管部门备案。
外资企业依照经批准的章程进行经营管理活动，不受干涉。
第十二条 外资企业雇用中国职工应当依法签定合同，并在合同中订明雇用、解雇、报酬、福利、劳动保护、劳动保险等事项。
第十三条 外资企业的职工依法建立工会组织，开展工会活动，维护职工的合法权益。
外资企业应当为本企业工会提供必要的活动条件。
第十四条 外资企业必须在中国境内设置会计帐簿，进行独立核算，按照规定报送会计报表，并接受财政税务机关的监督。
外资企业拒绝在中国境内设置会计帐簿的，财政税务机关可以处以罚款，工商行政管理机关可以责令停止营业或者吊销营业执照。
第十五条 外资企业在批准的经营范围内需要的原材料、燃料等物资，可以在中国购买，也可以在国际市场购买；在同等条件下，应当尽先在中国购买。
第十六条 外资企业的各项保险应当向中国境内的保险公司投保。
第十七条 外资企业依照国家有关税收的规定纳税并可以享受减税、免税的优惠待遇。
外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。
第十八条 外资企业的外汇事宜，依照国家外汇管理规定办理。
外资企业应当在中国银行或者国家外汇管理机关指定的银行开户。
外资企业应当自行解决外汇收支平衡。外资企业的产品经有关主管机关批准在中国市场销售，因而造成企业外汇收支不平衡的，由批准其在中国市场销售的机关负责解决。
第十九条 外国投资者从外资企业获得的合法利润、其他合法收入和清算后的资金，可以汇往国外。
外资企业的外籍职工的工资收入和其他正当收入，依法缴纳个人所得税后，可以汇往国外。
第二十条 外资企业的经营期限由外国投资者申报，由审查批准机关批准。期满需要延长的，应当在期满一百八十天以前向审查批准机关提出申请。审查批准机关应当在接到申请之日起三十天内决定批准或者不批准。
第二十一条 外资企业终止，应当及时公告，按照法定程序进行清算。
在清算完结前，除为了执行清算外，外国投资者对企业财产不得处理。
第二十二条 外资企业终止，应当向工商行政管理机关办理注销登记手续，缴销营业执照。
第二十三条 国务院对外经济贸易主管部门根据本法制定实施细则，报国务院批准后施行。
第二十四条 本法自公布之日起施行。?
【名称】LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-PRISES
【题注】
【章名】Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.This English document is coming from "LAWS AND REGULATIONS OF THEPEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)which is compiled by the Brueau of Legislative Affairs of the StateCouncil of the People's Republic of China, and is published by the ChinaLegal System Publishing House.In case of discrepancy, the original version in Chinese shall prevail.
【章名】Whole Document (法规全文)
LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-PRISES(Adopted at the Fourth Session of the Sixth National People'sCongress, promulgated by Order No. 39 of the President of the People'sRepublic of China and effective as of April 12, 1986)Article 1With a view to expanding economic cooperation and technical exchange withforeign countries and promoting the development of China's nationaleconomy, the People's Republic of China permits foreign enterprises, otherforeign economic organizations and individuals (hereinafter collectivelyreferred to as "foreign investors") to set up enterprises with foreigncapital in China and protects the lawful rights and interests of suchenterprises.Article 2As mentioned in this Law, "enterprises with foreign capital" refers tothose enterprises established in China by foreign investors, exclusivelywith their own capital, in accordance with relevant Chinese laws. The termdoes not include branches set up in China by foreign enterprises and otherforeign economic organizations.Article 3Enterprises with foreign capital shall be established in such a manner asto help the development of China's national economy; they shall useadvanced technology and equipment or market all or most of their productsoutside China. Provisions shall be made by the State Council regardingthe lines of business which the state forbids enterprises with foreigncapital to engage in or on which it places certain restrictions.Article 4The investments of a foreign investor in China, the profits it earns andits other lawful rights and interests are protected by Chinese law.Enterprises with foreign capital must abide by Chinese laws andregulations and must not engage in any activities detrimental to China'spublic interest.Article 5The state shall not nationalize or requisition any enterprise with foreigncapital. Under special circumstances, when public interest requires,enterprises with foreign capital may be requisitioned by legal proceduresand appropriate compensation shall be made.Article 6The application to establish an enterprise with foreign capital shall besubmitted for examination and approval to the department under the StateCouncil which is in charge of foreign economic relations and trade, or toanother agency authorized by the State Council. The authorities in chargeof examination and approval shall, within 90 days from the date theyreceive such application, decide whether or not to grant approval.
Article 7After an application for the establishment of an enterprise with foreigncapital has been approved, the foreign investor shall, within 30 days fromthe date of receiving a certificate of approval, apply to the industry andcommerce administration authorities for registration and obtain a businesslicence. The date of issue of the business licence shall be the date ofthe establishment of the enterprise.Article 8An enterprise with foreign capital which meets the conditions for beingconsidered a legal person under Chinese law shall acquire the status of aChinese legal person, in accordance with the law.Article 9An enterprise with foreign capital shall make investments in China withinthe period approved by the authorities in charge of examination andapproval. If it fails to do so, the industry and commerce administrationauthorities may cancel its business licence. The industry and commerceadministration authorities shall inspect and supervise the investmentsituation of an enterprise with foreign capital.Article 10In the event of a separation, merger or other major change, an enterprisewith foreign capital shall report to and seek approval from theauthorities in charge of examination and approval, and register the changewith the industry and commerce administration authorities.Article 11The production and operating plans of enterprises with foreign capitalshall be reported to the competent authorities for the record.Enterprises with foreign capital shall conduct their operations andmanagement in accordance with the approved articles of association, andshall be free from any interference.Article 12When employing Chinese workers and staff, an enterprise with foreigncapital shall conclude contracts with them according to law, in whichmatters concerning employment, dismissal, remuneration, welfare benefits,labour protection and labour insurance shall be clearly prescribed.Article 13Workers and staff of enterprises with foreign capital may organize tradeunions in accordance with the law, in order to conduct trade unionactivities and protect their lawful rights and interests.The enterprises shall provide the necessary conditions for the activitiesof the trade unions in their respective enterprises.
Article 14An enterprise with foreign capital must set up account books in China,conduct independent accounting, submit the fiscal reports and statementsas required and accept supervision by the financial and tax authorities.If an enterprise with foreign capital refuses to maintain account books inChina, the financial and tax authorities may impose a fine on it, and theindustry and commerce administration a