中英双语律师网 Bilingual Lawyers

电话  Tel.:  18930220709

专业法律服务  Professional Solution

诉讼之师    商务之友

Legal Sense        Business Acumen

首席律师Chief Attorney


产业目录

Industry Catalog

263

关键词:中国投资环境、外商投资法律法规、外商投资形式、企业注册登记、投资政策及优惠、中国(上海)自由贸易实验区、外商投资产业指导目录(2011年修订)、中西部地区外商投资优势产业目录(2013年修订)、外商投资项目核准、外商投资企业设立审批、外商投资企业设立程序、外籍人士在华生活、外国人就业、外国人出入境、外国人子女教育、房屋买卖和租赁、执业签证、就业许可证、居留证、个人所得税


Keywords: china overview, china laws and policies, foreign investment policies, form of foreign investment, enterpriese registration, preferencial policies, China (Shanghai) Pilot  Free Trade Zone, Three Catalogues of foreign investment Industries, Catalogue of Advantaged Industries for Foreign Investment in the Central-Western Region, examination and approval authority, procedures for establishing enterprises with foreign investment, living in China, entry and exist, residency, property, basic education for the children, employment procedures, work visa, residency permit






  中国概况  China Overview


中国位于亚洲东部、太平洋西岸,陆地面积约960 万平方公里,仅次于俄罗斯和加拿大,居世界第三位。陆上邻国,北有俄罗斯、蒙古,西有哈萨克斯坦、吉尔吉斯斯坦、巴基斯坦、印度等国,南及东南有缅甸、泰国、越南等国,东与朝鲜接壤,东及东南与日本、菲律宾、马来西亚等国隔海相望。


中国是世界上人口最多的国家,至2012 年末,全国大陆总人口(包括31 个省、自治区、直辖市和中国人民解放军现役军人,不包括香港、澳门特别行政区和台湾省以及海外华侨人数)为135404 万人。2012 年出生人口1635 万人,出生率为12.10‰。人口最密集的地区是长江三角洲、珠江三角洲、四川盆地和黄淮平原。


改革开放以来,中国利用外资步伐不断加快,已形成多层次、全方位利用外资格局。总体而言,中国利用外资呈增长趋势,虽然2012 年有小幅下降,但2013 年又出现回升趋势。2013 年,中国实际使用外资金额1175.86 亿美元,同比增长5.25%。


Located in East Asia, on the western shore of the Pacific Ocean, the People's Republic of China (PRC) has a land area of about 9.6 million square km, and is the third largest country in the world, next only to Russia and Canada. China has many onshore neighbors, with Russia and Mongolia to the north, Kazakhstan, Kyrgyzstan, Pakistan and India to the west, Myanmar, Thailand and Vietnam to the south and southeast, and Korea to the east. Across the seas to the east and southeast are Japan, the Philippines, Malaysia and etc.


China is the most populous country in the world, with 1.35404 billion people by the end of 2012 (the statistics cover 31 provinces, autonomous regions, municipalities directly under the central government, and the People's Liberation Army servicemen, but exclude Hong Kong and Macao special administrative regions, Taiwan Province and overseas Chinese), In 2012, the population grew by 16.35 million with a birth rate of 12.10‰. The most densely populated region is the Yangtze River Delta and Pearl River Delta, Sichuan Basin and Huanghuai Plain.


Since the reform and opening up, China is accelerating the pace of using foreign capital, and has formed a multi-level and Omni-directional pattern. Overall, China’s use of foreign investment has shown a rising trend, although there was a slight decline in 2012, but the rising trend reappeared in 2013. In 2013, China’s actual use of foreign investment was $ 117.586 billion, a growth of 5.25% over the previous year.





 

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  法律政策  Laws and Policies


为创造良好的投资环境,鼓励外商来华投资,中国政府自1979年起 逐步建立了一套较为完备的法律体系,制定了以产业政策、地区政策、税收政策、金融政策等为主体的外商投资政策体系,体现于外资法律法规中。适用于外商在中国投资的主要法律法规包括以下几方面:有关外资的特别法律法规、一般性法律法规、国际条约。


中外合资经营企业、中外合作经营企业、外资企业是外商投资在中国最主要的方式,其他投资方式包括设立外商投资股份有限公司、投资性公司、中外合作开发、BOT 等。


外商投资企业、外国企业及外籍个人(包括港、澳、台胞)在中国适用的主要税种包括:企业所得税、个人所得税、流转环节税(包括增值税、 消费税、营业税)、土地增值税、印花税、车船使用牌照税、城市房地产税等。 进出口货物按海关关税条例及相关规定缴纳关税和进口环节增值税。


In order to create a favorable investment environment and to encourage overseas firms to invest in China, since 1979 the Chinese government has gradually set up a relatively complete legal system, and constituted a foreign investment policy system, which mainly includes industrial policies, regional policies, tax policies and financial policies. This Guide only lists out the major Chinese laws and regulations (including foreign investment-related laws and regulations). Laws and regulations applicable to foreign investment in China are: major foreign investment laws and regulations, general laws and regulations, and international treaties.


Chinese-Foreign Equity Joint Ventures, Chinese-Foreign Cooperative Joint Ventures, Wholly Foreign-Owned Enterprises are the three main forms of foreign investment in China. Other investment forms include Joint Stock Limited Companies with Foreign Investment, Foreign Investment Companies, Chinese-Foreign Cooperative Exploitation, BOT, etc.


Taxes applied to foreign-invested enterprises, foreign enterprises and foreign individuals (including compatriots from Hong Kong, Macao and Taiwan) in China are: corporate income tax, individual income tax, turnover taxes (including value-added tax, consumption tax, and business tax), land value-added tax, stamp duty, vehicle and vessel usage license plate tax, urban real estate tax, etc.. Import and export goods shall pay tariff and import value-added tax in accordance with Customs' tariff regulations and relevant provisions.






  负面清单  Negative List


2018年6月28日,国家发展改革委、商务部发布了《外商投资准入特别管理措施(负面清单)(2018年版)》(以下简称2018年版负面清单)。6月29日,商务部外资司负责人接受媒体采访,深入解读新版外商投资准入负面清单。

2018年版外商投资负面清单主要有以下几个亮点

一是开放力度大,在22个领域推出开放措施,限制措施减少到48条,减少近四分之一。

尤其是一些投资者高度关注的领域,结合我国产业发展水平,大幅减少外资限制。金融领域,取消银行业外资股比限制,将证券公司、基金管理公司、期货公司、寿险公司的外资股比放宽至51%,2021年取消金融领域所有外资股比限制。制造业领域,汽车行业取消专用车、新能源汽车外资股比限制,2020年取消商用车外资股比限制,2022年取消乘用车外资股比限制,以及合资企业不超过两家的限制。取消船舶、飞机设计、制造、维修等各领域限制,基本形成全行业开放。

二是进一步提高了负面清单的透明度、规范度。

2018年版外商投资负面清单统一列明了股权要求、高管要求等特别管理措施,删除了“我国法律法规另有规定的,从其规定”的说明,按照全面落实准入前国民待遇加负面清单管理制度的要求,明确负面清单之外的领域,按照内外资一致原则实施管理。前不久出台的《国务院关于积极有效利用外资推动经济高质量发展若干措施的通知》(国发〔2018〕19号)特别提出,负面清单之外的领域,各地区各部门不得专门针对外商投资准入进行限制。

三是进一步提高了国际化水平。

2018年版外商投资负面清单,借鉴了自贸试验区负面清单的体例与形式,从《外商投资产业指导目录》中独立出来,单独发布,按照《国民经济行业分类》,以列表方式列明了股权比例、高管要求等主要的外资限制措施。

今年以来,中国政府推出了一系列鼓励外商投资的措施,6月11日,出台了《国务院关于积极有效利用外资推动经济高质量发展若干措施的通知》(国发〔2018〕19号);6月28日,出台了2018年版外商投资负面清单;自贸试验区外商投资负面清单的出台也进入了“倒计时”。今年1-5月我国新设外商投资企业同比增长97.6%;实际使用外资526.6亿美元,同比增长3.6%,我相信,这一系列的措施将极大激发各国投资者来华投资的热情,成为我国吸收外资工作的有力“助推器”,预计2018年全年吸收外资将继续保持增长。

Special Administrative Measures on Access to Foreign Investment (Negative List) (2018 Version) has beeen jointly released by the National Development and Reform Commission (NDRC) and the Ministry of Commerce, and will become effective on July 28, 2018. The number of items subject to special administrative measures on the new negative list was cut from 63 to 48, further reducing the scope of foreign investment approval. The new list also detailed a timetable for opening-up in the automobile and finance sectors


  核准审批  Examination and Approval


《外商投资产业指导目录》鼓励类、允许类总投资3亿美元和限制类总 投资5000万美元(以下筒称限额)以下的外商投资企业的设立及其变更事项,由省、自治区、直辖市、计划单列市、新疆生产建设兵团、副省级城市(包括哈尔滨、长春、沈阳、济南、南京、杭州、广州、武汉、成都、西安) 商务主管部门及国家级经济技术开发区(以下筒称地方审批机关)负贵审批和管理。其中,外商投资股份有限公司的限额按註册资本计,改制为外商投资股份有限公司的限额按评估后的净资產值计,外国投资者并购境内企业的限额按并购交易额计。


单次增资额在限额以下的增资事项由地方审批机关负贵审批和管理。 限额以上鼓励类且不需要国家综合平衡的外商投资企业的设立及其变更事项,由地方审批机关负贵审批和管理。


注册资本3亿美元以下外商投资性公司和资本总额3亿美元以下外商投资创业投资企业、外商投资创业投资管理企业的设立及其变更事项,由地方审批机关负贵审批和管理。


The setup and changes of enterprises with foreign investment under the categories of encouragement and permission with a total investment of US$300 million and the category of restriction with a total investment of US$50 million (hereinafter referred to as the limit) in accordance with the Catalogue for the Guidance of Foreign Investment Industries are subject to the approval of the competent department of commerce of provinces/ autonomous regions, municipalities directly under the Central Government/ separately planning cities/ Xinjiang Production and Construction Corps/ sub-provincial cities (including Harbin, Changchun, Shenyang, Jinan, Nanjing, Hangzhou, Guangzhou, Wuhan, Chengdu, Xi'an) as well as National Economic and Technological Development Zone (hereinafter referred to as the local approval authorities). The limit for the Joint Stock Limited Company with Foreign Investment is measured by its registered capital. The limit for the company that is restructured into a Joint Stock Limited Company with Foreign Investment is measured by its post-assessment net assets. The limit for the merger of a domestic enterprise by a foreign investor is measured by the value of the M&A.


The examination, approval and regulation of matters concerning single capital increase below the limit are handled by local competent authorities. The examination, approval and regulation of matters concerning single capital increase above the limit are handled by local competent authorities on condition that the project is under the category of encouragement and requires no overall balance of the state.


The examination, approval and regulation of matters concerning the establishment and changes of investment companies by foreign investors with the registered capital of below US$300 million and foreign-invested venture investment enterprises with total capital of below US$300 million are handled by local competent authorities.


  外籍人士  Foreign Professionals


根据外籍人士来华的身份和所持护照的种类,中国所发出的签证主要包括外交签证、礼遇签证、公务签证及普通签证等。商务人士最常用的是普通签证,签发部门根据外籍人士申请来中国的事由,分为D字签证、Z 字签证、X字签证、F字签证及L字签证等。


持标有D、Z、X、J-I字签证的外籍人士,以及根据中国政府同外国政府签订的协议免办签证入境需在中国停留30日以上的外籍人士,必须自入境之日起30日内到居住城市、县公安局办理外国人居留证或者外国人临时居留证。持标有F、L、G、C或J-2字签证的外国人,可以在签证注明的期限内在中国停留,不需办理居留证件。


在中国,只有经省级教育部门批准获得接受外国学生资格的中小学才能接收外籍学生入校学习。目前,有三类这样的学校,即国际学校、对外开放的学校和使馆学校。


Visas are categorized as diplomatic visas, courtesy visas, business visas and ordinary visas. Business people usually use ordinary visas. According to the stated purpose of aliens' visit to China, the ordinary visas shall be marked with such Chinese phonetic letters as D visa, Z visa, X visa, F visa and L visa.


Aliens who hold D, Z, X or J-1 visas and aliens who need to stay in China for over 30 days and are granted with free-visa entry according to the agreement signed between the Chinese government and the foreign government, shall, within 30 days of entry, go through the procedures with the public security bureau of the city or county where they are to reside for the residence permit for aliens or temporary residence permit for aliens. Aliens who hold F, L, G, C or J-2 visas may stay in China within the time limits as their visas indicate, without the necessity to obtain the residence permits.


In China, only provincial education departments approved middle and primary schools are allowed to receive foreign students. Currently, only three categories of schools are qualified, i.e. international schools, schools open for aliens and embassy schools.