中國概況  China Overview

中國位於亞洲東部、太平洋西岸，陸地面積約960 萬平方公裏，僅次於俄羅斯和加拿大，居世界第三位。陸上鄰國，北有俄羅斯、蒙古，西有哈薩克斯坦、吉爾吉斯斯坦、巴基斯坦、印度等國，南及東南有緬甸、泰國、越南等國，東與朝鮮接壤，東及東南與日本、菲律賓、馬來西亞等國隔海相望。

中國是世界上人口最多的國家，至2012 年末，全國大陸總人口（包括31 個省、自治區、直轄市和中國人民解放軍現役軍人，不包括香港、澳門特別行政區和臺灣省以及海外華僑人數）為135404 萬人。2012 年出生人口1635 萬人，出生率為12.10‰。人口最密集的地區是長江三角洲、珠江三角洲、四川盆地和黃淮平原。

改革開放以來，中國利用外資步伐不斷加快，已形成多層次、全方位利用外資格局。總體而言，中國利用外資呈增長趨勢，雖然2012 年有小幅下降，但2013 年又出現回升趨勢。2013 年，中國實際使用外資金額1175.86 億美元，同比增長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.

  法律政策  Laws and Policies

為創造良好的投資環境，鼓勵外商來華投資，中國政府自1979年起 逐步建立了一套較為完備的法律體系，制定了以產業政策、地區政策、税收政策、金融政策等為主體的外商投資政策體系，體現於外資法律法規中。適用于外商在中國投資的主要法律法規包括以下几方面：有關外資的特别法律法規、一般性法律法規、國際條約。

中外合資經營企業、中外合作經營企業、外資企業是外商投資在中國最主要的方式，其他投資方式包括設立外商投資股份有限公司、投資性公司、中外合作開發、BOT 等。

外商投資企業、外國企業及外籍個人（包括港、澳、臺胞）在中國適用的主要税種包括：企業所得税、個人所得税、流轉環節税（包括增值税、 消費税、營業税)、土地增值税、印花税、車船使用牌照税、城市房地產税等。 進出口貨物按海關關税條例及相關規定繳納關税和進□環節增值税。

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.

  指導目錄  Guidance of Industries

《指導外商投資方向規定》具體體現了中國政府對於外商 投資的產業政策，將外商投資项目分為鼓勵、允許、限制和禁止四類。鼓勵類、 限制類和禁止類的外商投資项目，列入《外商投資產業指導目錄》(2011年修訂)。不屬於 鼓勵類、限制類和禁止類的外商投資项目即未列入《外商投資產業指導目錄》 的项目，為允許類外商投資項目。

對符合《外商投資產業指導目錄》鼓勵類和限制類、並轉讓技術的外商投資项目，在投資總額內進□的自用設備，除《外商投資项目不予免税的進□商品目錄》所列商品外，免征關税和進□環節增值税。鼓勵類外商投資項目，除依照有關法律、行政法規的規定享受優惠待遇外，從事投資額大、回收期長的能源、交通、城市基礎設施（煤炭、石油、 天然氣、電力、鐵路、公路、港口、機場、城市道路、汙水處理、垃圾處理等） 建設、經營的，經批准，可以擴大與其相關的經營範圍。

1999年，中國實施西部大開發戰略，鼓勵內外資企業前往投資，政府有關部門頒佈了《中西部地區外商投資優勢產業目錄》。2013年頒佈了新修訂的《中西部地區外商投資優勢產業目錄》，列入目錄的投資项目可享受鼓勵類外商投資政策。

Chinese government's foreign investment-related industrial policies are embodied in the Provisions on Guiding the Orientation of Foreign Investment, according to which projects with foreign investment fall into 4 categories, namely encouraged, permitted, restricted and prohibited ones. The projects with foreign investment that are encouraged, restricted and prohibited are listed in the Catalogue for the Guidance of Foreign Investment Industries (Amended in 2011). And those that don't fall into the categories of encouraged, restricted or prohibited projects are the permitted projects with foreign investment, which are not listed in the Catalogue for the Guidance of Foreign Investment Industries. 

Foreign investment projects falling into the encouraged and the restricted category in the Catalogue and involving technology transfer, imported equipment for self-use within the aggregate investment, excluding commodities listed in the Catalogue of Import Commodities for Foreign Investment Projects with no Tax Exemption, are exempted from the tariffs and import value-added tax. With respect to encouraged Foreign Investment Projects, the preferential treatment specified in the relevant laws and administrative regulations are offered. For those who engage in the construction or operation of a project involving energy, transportation and urban infrastructure (including coal, petroleum, natural gas, power, rails, roads, harbors, airports, urban roads, wastewater treatment, garbage disposal, etc..), wherein a large investment is made and a long term is required for recouping the capital outlay, the business scope thereof may also be expanded to cover the related items subject to approval. 

In 1999, with the implementation of China's Western Development Strategy, to encourage domestic and foreign enterprises to invest in the region, relevant government departments promulgated the Catalogue of Advantaged Industries for Foreign Investment in the Central-Western Region. The newly amended Catalogue of Advantaged Industries for Foreign Investment in the Central-Western Region was promulgated in 2013. Foreign-invested projects falling within the Catalogue herein may enjoy the preferential policies for foreign-invested projects under the encouraged category.

  核准審批  Examination and Approval

《外商投資產業指導目錄》鼓勵類、允許類總投資3億美元和限制類總 投資5000萬美元（以下筒稱限額）以下的外商投資企業的設立及其變更事 項，由省、自治區、直辖市、計畫單列市、新疆生產建設兵團、副省級城市（包 括哈爾濱、長舂、瀋陽、濟南、南京、杭州、廣州、武漢、成都、西安） 商務主管部門及國家級經濟技術開發區（以下筒稱地方審批機關）負貴審批和管理。其中，外商投資股份有限公司的限額按註冊資本計，改制為外商投資股份有限公司的限額按評估後的淨資產值計，外國投資者並購境內企業的限額按並購交易額計。

單次增資額在限額以下的增資事項由地方審批機關負貴審批和管理。 限額以上鼓勵類且不需要國家綜合平衡的外商投資企業的設立及其變更事項，由地方審批機關負貴審批和管理。

註冊資本3億美元以下外商投資性公司和資本總額3億美元以下外商投資創業投資企業、外商投資創業投資管理企業的設立及其變更事項，由地方審批機關負貴審批和管理。

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.