【題注】（一九八六年四月十二日第六屆全國人民代表大會第四次會議通過 一九八六年四月十二日中華人民共和國主席令第三十九號公布自公布之日起施行）
【章名】中華人民共和國主席令 第三十九號
《中華人民共和國外資企業法》已由中華人民共和國第六屆全國人民代表大會第四次會議于一九八六年四月十二日通過，現予公布，自公布之日起施行。
中華人民共和國主席 李先念
一九八六年四月十二日
【章名】《中華人民共和國外資企業法》
第一條 為了擴大對外經濟合作和技術交流，促進中國國民經濟的發展，中華人民共和國允許外國的企業和其他經濟組織或者個人（以下簡稱外國投資者）在中國境內舉辦外資企業，保護外資企業的合法權益。
第二條 本法所稱的外資企業是指依照中國有關法律在中國境內設立的全部資本由外國投資者投資的企業，不包括外國的企業和其他經濟組織在中國境內的分支機構。
第三條 設立外資企業，必須有利于中國國民經濟的發展，并且采用先進的技術和設備，或者產品全部出口或者大部分出口。
國家禁止或者限制設立外資企業的行業由國務院規定。
第四條 外國投資者在中國境內的投資、獲得的利潤和其他合法權益，受中國法律保護。
外資企業必須遵守中國的法律、法規，不得損害中國的社會公共利益。
第五條 國家對外資企業不實行國有化和征收；在特殊情況下，根據社會公共利益的需要，對外資企業可以依照法律程序實行征收，并給予相應的補償。
第六條 設立外資企業的申請，由國務院對外經濟貿易主管部門或者國務院授權的機關審查批準。審查批準機關應當在接到申請之日起九十天內決定批準或者不批準。
第七條 設立外資企業的申請經批準后，外國投資者應當在接到批準證書之日起三十天內向工商行政管理機關申請登記，領取營業執照。外資企業的營業執照簽發日期，為該企業成立日期。
第八條 外資企業符合中國法律關于法人條件的規定的，依法取得中國法人資格。
第九條 外資企業應當在審查批準機關核準的期限內在中國境內投資；逾期不投資的，工商行政管理機關有權吊銷營業執照。
工商行政管理機關對外資企業的投資情況進行檢查和監督。
第十條 外資企業分立、合并或者其他重要事項變更，應當報審查批準機關批準，并向工商行政管理機關辦理變更登記手續。
第十一條 外資企業的生產經營計劃應當報其主管部門備案。
外資企業依照經批準的章程進行經營管理活動，不受干涉。
第十二條 外資企業雇用中國職工應當依法簽定合同，并在合同中訂明雇用、解雇、報酬、福利、勞動保護、勞動保險等事項。
第十三條 外資企業的職工依法建立工會組織，開展工會活動，維護職工的合法權益。
外資企業應當為本企業工會提供必要的活動條件。
第十四條 外資企業必須在中國境內設置會計帳簿，進行獨立核算，按照規定報送會計報表，并接受財政稅務機關的監督。
外資企業拒絕在中國境內設置會計帳簿的，財政稅務機關可以處以罰款，工商行政管理機關可以責令停止營業或者吊銷營業執照。
第十五條 外資企業在批準的經營范圍內需要的原材料、燃料等物資，可以在中國購買，也可以在國際市場購買；在同等條件下，應當盡先在中國購買。
第十六條 外資企業的各項保險應當向中國境內的保險公司投保。
第十七條 外資企業依照國家有關稅收的規定納稅并可以享受減稅、免稅的優惠待遇。
外資企業將繳納所得稅后的利潤在中國境內再投資的，可以依照國家規定申請退還再投資部分已繳納的部分所得稅稅款。
第十八條 外資企業的外匯事宜，依照國家外匯管理規定辦理。
外資企業應當在中國銀行或者國家外匯管理機關指定的銀行開戶。
外資企業應當自行解決外匯收支平衡。外資企業的產品經有關主管機關批準在中國市場銷售，因而造成企業外匯收支不平衡的，由批準其在中國市場銷售的機關負責解決。
第十九條 外國投資者從外資企業獲得的合法利潤、其他合法收入和清算后的資金，可以匯往國外。
外資企業的外籍職工的工資收入和其他正當收入，依法繳納個人所得稅后，可以匯往國外。
第二十條 外資企業的經營期限由外國投資者申報，由審查批準機關批準。期滿需要延長的，應當在期滿一百八十天以前向審查批準機關提出申請。審查批準機關應當在接到申請之日起三十天內決定批準或者不批準。
第二十一條 外資企業終止，應當及時公告，按照法定程序進行清算。
在清算完結前，除為了執行清算外，外國投資者對企業財產不得處理。
第二十二條 外資企業終止，應當向工商行政管理機關辦理注銷登記手續，繳銷營業執照。
第二十三條 國務院對外經濟貿易主管部門根據本法制定實施細則，報國務院批準后施行。
第二十四條 本法自公布之日起施行。?
【名稱】LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-PRISES
【題注】
【章名】Important Notice: (注意事項)
英文本源自中華人民共和國務院法制局編譯, 中國法制出版社出版的《中華人民共和國涉外法規匯編》(1991年7月版).
當發生歧意時, 應以法律法規頒布單位發布的中文原文為準.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 (法規全文)
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