国务院关于鼓励台湾同胞投资的规定(附英文)
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
关于下发《银团贷款暂行办法》的通知
中国人民银行
关于下发《银团贷款暂行办法》的通知
银发[1997]415号
1997年10月7日，中国人民银行
中国人民银行各省、自治区、直辖市、深圳经济特区分行，各国有独资商业银行、政策性银行、交通银行、中信实业银行、中国光大银行、华夏银行、民生银行、上海浦东发展银行、深圳发展银行、深圳招商银行、海南发展银行、广东发展银行、福建兴业银行：
为进一步促进银团贷款业务的发展，更好地为国有大中型企业和重点项目建设服务，促进经济联合，培育企业集团，根据《贷款通则》的规定，中国人民银行制定了《银团贷款暂行办法》，现印发你们，请遵照执行。
附件：银团贷款暂行办法
第一章 总 则
第一条 为规范银团贷款业务，充分发挥金融整体功能，更好地为企业特别是国有大中型企业和重点项目服务，促进企业集团壮大和规模经济的发展，分散和防范贷款风险，根据《贷款通则》第五十六条的规定，制定本办法。
第二条 银团贷款是由获准经营贷款业务的多家银行或非银行金融机构，采用同一贷款协议，按商定的期限和条件向同一借款人提供资金的贷款方式。
国内银团贷款的参加者为境内中资银行和非银行金融机构。
第三条 发放银团贷款必须遵守国家的有关金融法律、法规，符合国家的产业政策和信贷政策。银团贷款在涉及跨地区、跨行业和投资计划等问题时，有关方面应积极给予支持和解决。
第四条 银团贷款适用于符合贷款条件，数额较大的中长期贷款和短期贷款、人民币贷款和外币贷款。
第五条 银团贷款借贷各方必须重合同、守信用。参加银团贷款的金融机构应遵循自愿协商、互惠互利，并按出资比例或按协议约定享受权益和承担风险的原则。
第六条 银团贷款要向所在地人民银行备案，人民银行要积极为银团贷款筹组创造条件。
第二章 银团贷款的筹组
第七条 银团贷款的主要对象是国有大中型企业、企业集团和列入国家计划的重点建设项目。
第八条 银团贷款的借款人、贷款人必须符合《贷款通则》关于借款人、贷款人的各项基本条件和要求。
第九条 银团贷款的筹组由借款人或有关金融机构提出。双方协商同意后，借款人向有关金融机构提出正式书面委托。有关金融机构凭书面委托向同业发出组团邀请。
第十条 银团贷款的组织者或安排者称为牵头行。牵头行原则上由借款人的主要贷款行或基本帐户行担任。牵头行所占银团贷款的份额一般最大。
第十一条 代理行是银团贷款协议签订后的贷款管理人。代理行一般由借款人的牵头行担任，也可由银团各成员行共同协商产生。
第十二条 参与银团贷款的金融机构均为银团贷款的成员行。在银团贷款中，牵头行、代理行与其它成员行均是平等的民事权利义务主体。
第十三条 银团贷款项目由牵头行评审，也可由银团各成员行自行评审。采用何种评审方式由银团成员行协商确定。银团成员行在评审贷款项目时，有权要求借款人向其提供用于评估、审查项目所需的有关材料。借款人有义务如实向成员行提供贷款所需材料和接受查询。牵头行和代理行有义务如实向其它成员行通报借款人的有关情况。
第三章 银团贷款的发放和收回
第十四条 银团贷款采取“认定总额、各成员分担”的方式办理。
第十五条 各成员行对银团贷款的分担金额，按“自愿认贷，协商确定”的原则进行。
第十六条 银团贷款成员应共同与借款人、保证人签订银团贷款协议。
第十七条 银团贷款协议是借贷双方根据有关法律、法规，经过协商后所签订的单一贷款合同。银团贷款各有关当事人代表应分别在贷款协议上签字，并加盖各单位的公章。
第十八条 银团贷款协议应具备以下主要条款：
（一）贷款协议当事人的基本情况，主要包括借款人、牵头行、代理行、其它成员行、保证人的名称及住所；
（二）定义和解释，对协议中特定用语的含义进行界定和解释；
（三）与借款合同有关的约定，包括借款种类、借款用途、金额、利率、借款期限、还款方式和还款资金来源、保证条款等；
（四）各成员行承诺的贷款额度及贷款划拨的时间；
（五）代理行的权利与义务；
（六）有关银团会议的召集及银团会议决定的约定；
（七）违约责任；
（八）其他法律、法规要求或当事人认为应该约定的条款。
第十九条 银团贷款根据贷款种类分别按相应的贷款管理办法办理。
第二十条 银团贷款按人民银行规定的贷款利率和办法计收利息。
第二十一条 除利息外，银团贷款成员行不得向借款人收取其它任何费用。银团贷款所发生的费用支出，由代理行承担，或由银团成员协商解决。
第二十二条 贷款的发放和本息收回，由代理行办理。贷款发放时，各成员行应按协议的规定，将款项划到借款人在代理行的专门帐户。本息的收回，由借款人按照协议规定及时归还代理行，代理行即时按比例划付到各成员行。
第二十三条 贷款到期，借款人应按期如数归还贷款本息。如不能按期全额归还银团贷款时，对归还的部分，代理行应依照协议规定，根据成员行的贷款份额按比例分别划归各成员行。逾期部分的罚息由代理行按人民银行有关规定统一向借款人计收。
第二十四条 银团贷款必须实行担保。当借款人不能按期归还本金时，银团有权按照法律规定以抵押物或质物折价或者以拍卖、变卖该抵押物或质物的价款优先受偿，或由保证人按照贷款协议的规定履行债务或者承担责任。
第四章 牵头行和代理行的职责
第二十五条 牵头行的主要职责是：
（一）接受借款申请书，认定银团贷款总额及贷款种类；
（二）向相关金融机构发送组团邀请及借款申请书（副本）和有关材料，规定反馈期限，并集中其反馈意见；
（三）负责贷款协议的协商、起草、签署等工作；
（四）组织召开银团会议，协商确定代理行及其他需要共同商定的问题或事项。
第二十六条 代理行的权利和义务由贷款协议规定，其主要内容是：
（一）严格执行银团贷款协议，并按照协议保证银团贷款各成员行之间的利益，不得利用代理行的地位损害其他成员行的合法权益；
（二）严格按照贷款协议的有关规定，发放和收回协议项下的全部贷款本金和利息；
（三）对审定同意发放的银团贷款总额及各成员行分担的贷款金额，逐笔进行登记，收回时亦同；
（四）办理银团贷款担保手续；
（五）设立企业银团贷款专户，将借款人支付的利息和归还的本金，按比例即时归还成员行；
（六）收集有关银团贷款的实施情况，并定期向银团贷款成员行通报银团贷款的使用和管理情况；
（七）办理银团成员行委托办理的有关银团贷款的其他事项。
第二十七条 牵头行和代理行要指定专人负责银团贷款具体事务。
第五章 银团贷款的管理
第二十八条 银团贷款代理行负责银团贷款协议签订后的组织与实施工作。代理行必须对银团贷款的使用情况进行认真的检查和监督，落实各项措施，核实经济效益和还款能力等有关情况，定期向成员行通报贷款使用情况，按时通知还本付息等有关事项，并接受各成员行的咨询与核查。
第二十九条 牵头行要协助代理行跟踪了解项目的进展情况，及时发现银团贷款项目可能出现的问题，并尽快以书面形式通报成员行，召开银团会议共同寻求解决办法。
第三十条 银团贷款成员行要严格按照贷款协议的规定，及时足额划付贷款款项；按照贷款协议履行其职责和义务。
第三十一条 借款人必须按照银团贷款协议的有关规定，保证贷款用途，及时向代理行划转贷款本息，如实向银团贷款成员行提供有关情况。
第三十二条 银团贷款协议签订后，代理行必须将银团贷款协议的副本送所在地人民银行分支机构备案。
第六章 违约处理
第三十三条 借款人有下列情况之一的，构成违约行为：
（一）所提供的有关文件被证实无效；
（二）未能履行和遵守协议所规定的义务及所作的承诺；
（三）未能按协议规定支付利息和本金；
（四）以假破产等方式逃废银行债务，逃避银行监督；
（五）违反《贷款通则》和银团贷款协议规定的其他违约行为。
第三十四条 对于借款人的违约行为，经指出不改的，代理行负责召开银团会议对其作出处罚。银团会议协商后的处罚决定，以书面形式通告借款人及其保证人。其处罚可依法采取停止贷款、提前收回贷款等办法。必要时，向人民法院提起诉讼。
第三十五条 贷款人有下列情况之一的，构成违约行为：
（一）银团贷款成员行收到代理行按协议规定的时间发出的通知后，未按协议规定划付款项的；
（二）银团成员行擅自提前收回贷款的；
（三）借款人归还银团贷款而代理行不如约给成员行划付款项的；
（四）贷款人其他违反《贷款通则》和银团贷款协议的行为。
第三十六条 对于贷款人有本办法第三十五条行为之一且在限期内不予纠正的，借款人或成员行可以申请仲裁或向人民法院提起诉讼。
第七章 附 则
第三十七条 本办法未尽事宜由银团贷款各当事人在银团贷款协议中订立。
第三十八条 设在境外的金融机构参加的国际银团贷款不适用本办法。境内获准从事人民币业务的外资银行参加的国内银团贷款，依照本办法执行。
第三十九条 本办法由中国人民银行总行负责解释与修改。
第四十条 本办法自公布之日起实行。
