国务院


国务院关于鼓励台湾同胞投资的规定(附英文)
国务院



第一条 为促进大陆和台湾地区的经济技术交流，以利于祖国海峡两岸的共同繁荣，鼓励台湾的公司、企业和个人（以下统称台湾投资者）在大陆投资，制定本规定。
第二条 台湾投资者可以在大陆各省、自治区、直辖市、经济特区投资。
鼓励台湾投资者到海南省以及福建、广东、浙江等省沿海地带划定的岛屿和地区从事土地开发经营。
第三条 台湾投资者在大陆可以下列形式进行投资：
（一）举办台湾投资者拥有全部资本的企业；
（二）举办合资经营企业、合作经营企业；
（三）开展补偿贸易、来料加工装配、合作生产；
（四）购买企业的股票和债券；
（五）购置房产；
（六）依法取得土地使用权，开发经营；
（七）法律、法规允许的其他投资形式。
第四条 台湾投资者可以在大陆的工业、农业、服务业以及其他符合社会和经济发展方向的行业投资。台湾投资者可以从各地方人民政府有关部门公布的项目中选择投资项目，也可以自行提出投资项目意向，向拟投资地区对外经济贸易部门或者地方人民政府指定的审批机关申请。
国家鼓励台湾投资者投资举办产品出口企业和先进技术企业，并给予相应的优惠待遇。
第五条 台湾投资者在大陆投资举办拥有全部资本的企业、合资经营企业和合作经营企业（以下统称台胞投资企业），除适用本规定外，参照执行国家有关涉外经济法律、法规的规定，享受相应的外商投资企业待遇。
台湾投资者在大陆进行其他形式的投资，以及在大陆没有设立营业机构而有来源于大陆的股息、利息、租金、特许权使用费和其他所得，除适用本规定外，也可以参照执行国家有关涉外经济法律、法规的规定。
第六条 台湾投资者可以用可自由兑换货币、机器设备或者其他实物、工业产权、专有技术等作为投资。
第七条 台湾投资者在大陆的投资、购置的资产、工业产权、投资所得利润和其他合法权益受国家法律保护，并可以依法转让和继承。
台湾投资者在大陆的活动应当遵守国家的法律、法规。
第八条 国家对台湾投资者的投资和其他资产不实行国有化。
第九条 国家根据社会公共利益的需要，对台胞投资企业实行征收时，依照法律程序进行并给予相应的补偿。
第十条 台湾投资者投资获得的合法利润，其他合法收入和清算后的资金，可以依法汇往境外。
第十一条 台胞投资企业在其投资总额内进口本企业所需的机器设备、生产用车辆和办公设备，以及台胞个人在企业工作期间运进自用的、合理数量的生活用品和交通工具，免缴进口关税、工商统一税，免领进口许可证。
台胞投资企业进口用于生产出口产品的原材料、燃料、散件、零部件、元器件、配套件，免缴进口关税、工商统一税，免领进口许可证，由海关实行监管。上述进口料件，如用于在大陆销售的产品，应当按照国家规定补办进口手续，并照章补税。
台胞投资企业生产的出口产品，除国家限制出口的外，免缴出口关税和工商统一税。
第十二条 台胞投资企业可以向大陆的金融机构借款，也可以向境外的金融机构借款，并可以本企业资产和权益抵押、担保。
第十三条 台湾投资者拥有全部资本的企业，经营期限由投资者自行确定；合资经营企业和合作经营企业，经营期限由合资或者合作各方协商确定，也可以不规定经营期限。
第十四条 合资经营企业董事会的组成和董事长的委派、合作经营企业董事会或者联合管理机构的组成和董事长或者联合管理机构主任的委派，可以参照出资比例或者合作条件由合资或者合作各方协商决定。
第十五条 台胞投资企业依照经批准的合同、章程进行经营管理活动。企业的经营管理自主权不受干涉。
第十六条 在大陆投资的台胞个人以及台胞投资企业从境外聘请的技术和管理人员，可以申请办理多次入出境的证件。
第十七条 台湾投资者在大陆投资可以委托大陆的亲友为其代理人。代理人应当持有具有法律效力的委托书。
第十八条 在台胞投资企业集中的地区，台湾投资者可以向当地人民政府申请成立台商协会。
第十九条 台湾投资者在大陆投资举办合资经营企业、合作经营企业，由大陆的合资、合作方负责申请；举办台湾投资者拥有全部资本的企业，由台湾投资者直接申请或者委托在大陆的亲友、咨询服务机构等代为申请。台湾投资者投资举办企业的申请，由当地对外经济贸易部门或者地
方人民政府指定的审批机关统一受理。
台胞投资企业的审批，按照国务院规定的权限办理。各级对外经济贸易部门或者地方人民政府指定的审批机关应当在收到全部申请文件之日起45天内决定批准或者不批准。
申请人应当在收到批准证书之日起30天内，按照有关登记管理办法，向工商行政管理机关申请登记，领取营业执照。
第二十条 台湾投资者在大陆投资因履行合同发生的或者与合同有关的争议，当事人应当尽可能通过协商或者调解解决。
当事人不愿协商、调解的，或者协商、调解不成的，可以依据合同中的仲裁条款或者事后达成的书面仲裁协议，提交大陆或者香港的仲裁机构仲裁。
当事人没有在合同中订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。


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 the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENTS BY COMPATRIOTS FROM TAIWAN
(Adopted by the Tenth Executive Meeting of the State Council on
June 25, 1988, promulgated by Decree No. 7 of the State Council of the
People's Republic of China on July 3, 1988, and effective as of the date
of promulgation)
Article 1
These Provisions are formulated in order to promote economic and
technological exchanges between China's mainland and the region of Taiwan,
thereby boosting common prosperity of the two parts of the motherland on
both sides of the Straits, and to encourage companies, enterprises and
individuals on Taiwan (hereinafter referred to as "investors from Taiwan")
to make investments on China's mainland.
Article 2
Investors from Taiwan may make investments in all provinces, autonomous
regions, municipalities directly under the Central Government, and special
economic zones on China's mainland.
Investors from Taiwan are encouraged to engage themselves in land
development operations in Hainan Province and on the designated islands
and in areas along the coastal regions of the Provinces of Fujian,
Guangdong and Zhejiang.

Article 3
The investments made by investors from Taiwan on China's mainland may take
the following forms:
(1) to establish enterprises with the capital wholly owned by investors
from Taiwan;
(2) to establish equity or contractual joint ventures;
(3) to carry out compensation trade, to process supplied materials, to
assemble supplied parts, and to carry out contractual production;
(4) to purchase shares and various kinds of bonds and debentures of
existing enterprises;
(5) to purchase real estate;
(6) to obtain land use right according to law and to engage in land
development operations; and
(7) to adopt other forms of investment permitted under the laws and
regulations.
Article 4
Investors from Taiwan may make investments in various trades in China's
mainland: industries, agriculture, service trades, and other trades that
are in conformity with the orientation of social and economic development.
Investors from Taiwan may select investment projects from the lists of
projects published by the departments concerned under various local
people's governments; they may also put forward, of their own accord,
proposals as to their investment intent and file their applications to the
departments of foreign economic relations and trade or to the examining
and approving organs designated by various local people's governments in
areas where they intend to make investments.
The State encourages investors from Taiwan to make investments in the
establishment of export oriented enterprises and of technological advanced
enterprises and gives corresponding preferential treatment to such
enterprises.

Article 5
With respect to the various types of enterprises established with
investments by investors from Taiwan - enterprises with the capital wholly
owned by investors from Taiwan, equity and contractual joint ventures
(hereinafter referred to as "enterprises with investments by compatriots
from Taiwan"), they shall all be operated in accordance with these
Provisions; in addition to this, they may also enjoy the corresponding
preferential treatment as enjoyed by enterprises with foreign investments
with reference to the relevant provisions in foreign-related economic
laws, decrees and regulations of the state.
With respect to the other forms of investment made by investors from
Taiwan on China's mainland, and with respect to those investors from
Taiwan who have not set up business offices on the mainland, but have
dividends, interest, rental, royalties and other incomes that come from
China's mainland, in addition to the application of these Provisions,
reference shall be made to the relevant foreign-related economic law,
decrees and regulations.
Article 6
Investors from Taiwan may make investments by using freely convertible
currencies, machinery and equipment or other physical goods, industrial
property right, and proprietary technology.
Article 7
The investments made on China's mainland by investors from Taiwan, the
assets they have purchased, their industrial property rights, their
profits from investments, and other lawful rights and interests shall be
protected by state laws, and may be transferred or inherited according to
law.
Investors from Taiwan shall, in their activities on China's mainland,
abide by state laws, decrees and regulations.
Article 8
The state shall not nationalize the investments made by investors from
Taiwan or other assets belonging to them.
Article 9
Where the state, in light of the needs of social and public interest, has
to requisition the enterprises with investments by compatriots from
Taiwan, the State shall handle the requisitioning according to the legal
procedures and the investors concerned shall be duly compensated.
Article 10
The lawful profits gained by the investors from Taiwan from their
investments, their other lawful income and the funds after liquidation may
be remitted out of China's mainland according to law.

Article 11
Machinery and equipment imported to meet the needs of the enterprises with
investments by compatriots from Taiwan and included in the total amount of
investment, the motor vehicles for use in production, the office
equipment, as well as the articles and means of communications for
personal use and within reasonable quantities, imported by individual
compatriots from Taiwan during the period when they work in the aforesaid
enterprises shall be exempted from Customs duties and consolidated
industrial and commercial tax, and also from application of import
licences.
The raw and processed materials, fuels, bulk parts, spare and component
parts, primary parts, and fittings, which are imported by the enterprises
with investments by compatriots from Taiwan for the production of export
commodities, shall all be exempted from Customs duties and consolidated
industrial and commercial tax and also from obtaining import licences, and
placed under the supervision of the Customs. In case that the aforesaid
imported raw materials and parts are used for the production of
commodities to be sold on the market of China's mainland, it is imperative
to make up the procedures for importation and to pay taxes and duties
according to the regulations. The export commodities produced by the
enterprises with investments by compatriots from Taiwan shall, with the
exception of those commodities the export of which is under restriction by
the state, be exempted from Customs duties on export goods and
consolidated industrial and commercial tax.
Article 12
Enterprises with investments by compatriots from Taiwan may obtain loans
from financial institutions of China's mainland; they may also obtain
loans from financial institutions outside China's mainland, and may use
their assets as well as their rights and interests as mortgage or
security.
Article 13
With respect to the enterprises with the capital wholly owned by investors
from Taiwan, their period of operation shall be determined by the
investors themselves; as to equity and contractual joint ventures their
period of operation shall be determined, through consultation, by the
various parties to the ventures, they may also choose not to stipulate a
period of operation.
Article 14
The composition of the board of directors of equity joint ventures and the
appointment of the chairman of the board of directors, the composition of
the board of directors or of the joint managerial organs of contractual
joint ventures and the appointment of the chairman or the appointment of
the director of the joint managerial organs, shall be determined, through
consultation, by the various parties to the equity or contractual joint
ventures in light of the proportion of investments or the terms of
contract.

Article 15
Enterprises with investments by compatriots from Taiwan shall conduct
their operational and managerial activities in accordance with the
approved contract or articles of association. The enterprises' decision-
making power for business operations and management shall not be
interfered with.
Article 16
The technical and managerial personnel, engaged by individuals and
enterprises investing on China's mainland may apply and obtain multiple-
journey travel documents.
Article 17
The investors from Taiwan, who make investments on China's mainland, may
appoint their relatives or friends residing on the mainland as their
agents. The agents should hold legally effective letters of authority.
Article 18
In areas where enterprises with investments by compatriots from Taiwan are
concentrated, the investors from Taiwan may apply to the local people's
government for the establishment of the association of investors from
Taiwan.
Article 19
With respect to equity and contractual joint ventures to be established,
on China's mainland, with investments by investors from Taiwan, the
application for the establishment of the aforesaid enterprises shall be
filed by the mainland party; as o the enterprises to be established with
capital wholly owned by investors from Taiwan, the application shall be
filed directly by the investors from Taiwan themselves, or they may
entrust their relatives or friends residing on the mainland, or entrust
the institution providing advisory services, with the application. The
applications for the establishment of enterprises with investments by
investors from Taiwan shall be accepted and handled, in a unified manner,
by the local department for foreign economic relations and trade, or by
the examining and approving organs designated by the local people's
government. Cases concerning the examination and approval of the
application for the establishment of enterprises with investments by
compatriots from Taiwan shall be handled in accordance with the authority
prescribed by the State Council. Departments for foreign economic
relations and trade at various levels or the examining and approving
organs designated by the local people's government shall, within forty-
five days of receipt of complete application documents, make the decision
on whether the said application is approved or disapproved.
The applicants shall, within thirty days receipt of the written approval,
file an application to the department for the administration of industry
and commerce, and, in accordance with the relevant procedures for
registration and administration, go through the procedures for
registration and obtain business licences.

Article 20
With respect to the investors from Taiwan who have made investments in
China's mainland, in case that a dispute arises during the execution of,
or in connection with, a contract, the parties concerned shall try their
best to settle the dispute through consultation or mediation.
Where the parties concerned are unwilling to settle the dispute through
consultation or mediation, or the consultation or mediation has failed,
the parties concerned may, in accordance with the stipulation of the
arbitration articles in the contract, or in accordance with the written
arbitration agreement reached by the parties concerned after the dispute
has arisen, submit their dispute to the arbitration authorities on China's
mainland or in Hong Kong for settlement.
In the event that the parties concerned did not include an arbitration
article in their contract, and on written arbitration agreement has been
reached after the dispute has arisen, then the dispute may be brought
before the people's court.
Article 21
The right to interpret these Provisions resides in the Ministry of Foreign
Economic Relations and Trade.
Article 22
These Provisions shall go into effect as of the date of promulgation.



1988年7月3日
新疆维吾尔自治区人大常委会


新疆维吾尔自治区统计管理条例　
【时 效 性】有效
　　【颁布机关】新疆维吾尔自治区人大常委会
　　【颁布日期】1994/09/24
　　【实施日期】1994/09/24
　　【内容分类】统计
　　【发布文号】
　　【备　　注】1994年9月24日自治区八届人民代表大会常务委员会第10次会议通过 1997年10月11日自治区八届人民代表大会常务委员会第29次会议修正
　　【正　　文】新疆维吾尔自治区统计管理条例

第一条 为了适应社会主义市场经济和社会发展的需要,加强对统计工作的管理和监督,保障统计资料的准确性和及时性,真实反映自治区国民经济、社会发展状况,根据《中华人民共和国统计法》和《中华人民共和国统计法实施细则》,结合自治区实际,制定本办法。
第二条 自治区行政区域内的国家机关、社会团体、企业事业组织和个体工商户,以及自治区在外省区、港澳台地区、国外的企业事业组织等统计调查对象,必须按照国家统计法律、法规和本条例的规定如实提供统计资料,不得虚报、瞒报、拒报、迟报,不得伪造、篡改。
基层群众性自治组织和公民,有义务如实提供国家统计调查所需要的数据和情况。
第三条 县级以上人民政府的统计机构负责组织领导和协调本行政区域内的统计工作,监督检查统计法律、法规的实施,负责本行政区域内国民经济和社会发展情况的统计调查、统计分析、提供统计资料和统计咨询意见,实行统计监督。
乡(镇)人民政府的统计人员负责农村基层统计业务,并组织和协调本行政区域内的统计工作。
新疆生产建设兵团依照统计法及其实施细则和本条例的规定,负责兵团的统计工作,并接受自治区人民政府统计机构的监督、管理;各师、团(场)的统计工作受当地人民政府统计机构的监督、管理。
第四条 县级以上人民政府各部门、行业管理部门的统计机构或者统计人员,负责组织和协调本部门、本行业的统计工作。
各企业、事业组织的统计机构或者统计人员,负责本单位的统计工作。
第五条 从事统计工作的统计人员应当取得国家统一规定的统计专业技术任职资格;未取得任职资格的,经所在地人民政府统计机构考核合格,并取得统计人员岗位证书后,方可从事统计工作。
统计机构应当加强对统计人员的统计法律、统计业务培训。
第六条 县级以上人民政府统计机构、各部门和企业、事业组织,应当依照国家和自治区的有关规定,评定统计人员的技术职称。
县级以上人民政府应当保持统计机构主要负责人的相对稳定;有关部门、企业、事业组织应当保持具有中级以上专业职称统计人员的相对稳定。
第七条 统计机构和统计人员应当认真履行统计法律、法规规定的职责,保证数据质量,如实提供统计资料,准确、及时地完成统计工作任务。
第八条 县级以上人民政府统计机构及其统计执法人员依照统计法律、法规和本条例规定,行使统计监督检查职权,任何单位或个人不得非法干涉。
第九条 县级以上人民政府统计机构及乡(镇)统计人员、企业、事业组织必须加强统计基础建设,建立健全统计档案、原始记录、统计台帐、原始凭证、统计资料的审核、交接等资料的管理制度。
第十条 县级以上人民政府统计机构应建立统计登记制度。自治区行政区域内的国家机关、社会团体、企业事业组织、个体工商户和自治区在外省区的企业事业组织,以及新建、迁入、迁出、终止、变更的单位,均应按国家和自治区有关规定向统计机构或者委托的机构办理统计登记。
第十一条 自治区人民政府统计机构依照国家规定,定期公布统计资料。
县级以上人民政府及其各部门、各单位公布统计资料,应当由其统计机构或者统计负责人核定,并依照国家规定的程序报请审批。
县级以上人民政府的统计资料应当以本级统计机构提供的统计资料为准。
第十二条 地方统计调查项目,由县级以上人民政府统计机构拟订,或者由县级以上人民政府统计机构和有关部门共同拟订,报同级人民政府审批或者备案。
下级人民政府统计机构的统计调查不得与上级人民政府统计机构的统计调查重复、矛盾;人民政府各部门统计调查不得与同级人民政府统计机构的统计调查重复、矛盾;行业管理部门进行专业性统计调查,应及时向同级人民政府统计机构报送有关汇总统计资料。
未按国家规定审批或者备案的统计报表,统计人员有权拒绝填报。
第十三条 地方统计调查范围内的统计资料,分别由各级人民政府统计机构、乡(镇)统计员依法统一管理。
各部门和各企业事业组织的统计资料,由本部门和本组织的统计机构或统计人员依法管理。
第十四条 凡属于国家秘密的统计资料必须保密。属于私人、家庭的单项统计调查资料,未经本人同意,不得泄漏。
统计机构、统计人员对在统计调查中知悉的统计调查对象的商业秘密,负有保密义务。
第十五条 任何单位和个人,不得修改统计机构和统计人员依法提供的统计资料,也不得授意或强迫统计机构、统计人员违法修改。发现数据来源或者计算有错误,应由统计机构、统计人员核实,统计机构和统计人员经核实确有错误的,应当依法订正。
第十六条 县级以上人民政府统计机构,应定期对同级各主管部门和下级人民政府使用的统计资料进行监督检查,发现错误的,应当责成纠正。
第十七条 县级以上人民政府统计机构有权向统计调查对象发出《统计检查查询书》,统计对象应当在接到之日起十日内答复,无正当理由逾期不答复的,按拒报统计资料处理;统计人员可以直接检查其统计台帐、原始记录及相关的会计凭证、会计帐薄、会计报表,统计调查对象不得拒绝、隐匿或者提供不真实的资料。
第十八条 县级以上人民政府统计机构对统计调查对象的统计违法行为应当在三个月内查明情况,作出处理决定,并发出《统计违法行为处理意见书》或者《统计违法行为处罚决定书》。
第十九条 任何单位和个人对违反统计法律、法规的行为,有权检举、揭发和控告。
第二十条 执行统计法律、法规成绩显著的,与违反统计法律、法规的行为作斗争表现突出的,由县级以上人民政府统计机构表彰和奖励。
第二十一条 统计调查对象虚报、瞒报、伪造、篡改统计资料或者拒报、屡次迟报统计资料的,由县级以上人民政府统计机构责令改正,并给予通报批评,情节较重的,可以对负有直接责任的主管人员和其他直接责任人员依法给予行政处分。
第二十二条 统计调查对象中的企业、事业组织、个体工商户虚报、瞒报、伪造、篡改或者拒报、屡次迟报统计资料的,由县级以上人民政府统计机构予以警告,并可处以2000元以上3万元以下的罚款。
第二十三条 篡改统计资料、编造虚假数据,骗取职务、职称、荣誉称号和物质奖励的,由作出有关决定的机关或者其上级机关、监察机关取消其荣誉称号、追缴物质奖励和撤销晋升的职务、职称。
第二十四条 对利用统计调查窃取国家秘密或者违反《中华人民共和国统计法》有关保密规定的,依照有关法律规定处罚。
利用统计调查损害社会公共利益或者进行欺诈活动的,由县级以上人民政府统计机构责令改正,没收违法所得,情节较重的,处以5000元以上5万元以下罚款;构成犯罪的,依法追究刑事责任。
第二十五条 违反本条例第五条第一款规定的,县级以上人民政府统计机构应当责令其所在单位安排其参加统计业务培训或者调整其工作。
第二十六条 未按规定报经审批或者备案,擅自制发统计报表的,由县级以上人民政府统计机构责令其限期改正,并予以通报批评。
第二十七条 当事人对行政处罚决定不服的,可以依法申请复议或者提起行政诉讼,逾期不申请复议,不起诉又不执行处罚决定的,作出处罚决定的机关可以申请人民法院强制执行。
第二十八条 本条例具体应用中的问题,由自治区人民政府统计机构负责解释。
第二十九条 本条例自公布之日起施行。

自治区人大常委会