第二条本法所称的外资企业是指依照中国有关法律在中国境内设立的全部资本由外国投资者投资的企业，不包括外国的企业和其他经济组织在中国境内的分支机构。
第三条设立外资企业，必须有利于中国国民经济的发展。国家鼓励举办产品出口或者技术先进的外资企业。
国家禁止或者限制设立外资企业的行业由国务院规定。
第四条外国投资者在中国境内的投资、获得的利润和其他合法权益，受中国法律保护。
外资企业必须遵守中国的法律、法规，不得损害中国的社会公共利益。
第五条国家对外资企业不实行国有化和征收；在特俗情况下，根据社会公共利益的需要，对外资企业可以依照法律程序实行征收，并给予相应的补偿。
第六条设立外资企业的申请，由国务院对外经济贸易主管部门或者国务院授权的机关审查批准。审查批准机关应当在接到申请之日起九十天内决定批准或者不批准。
第七条设立外资企业的申请经批准后，外商投资者应当在接到批准证书之日起三十天内向工商行政管理机关申请登记，领取营业执照。外资企业的营业执照签发日期，为该企业成立日期。
第八条外资企业符合中国法律关于法人条件的规定，依法取得中国法人资格。
第九条外资企业应当在审查批准机关核准的期限内在中国境内投资；逾期不投资，工商行政管理机关有权吊销营业执照。
工商行政管理机关对外资企业的投资情况进行检查和监督。
第十条外资企业分立、合并或者其他重要事项变更，应当报审查批准机关批准，并向公司行政管理机关办理变更登记手续。
第十一条外资企业依照批准的章程进行经营管理活动，不受干涉。
第十二条外资企业雇用中国职工应当依法签订合同，并在合同中订明雇用、解雇、报酬、福利、劳动保护、劳动保险等事项。
第十三条外资企业的职工依法建立工会组织，开展工会活动，维护职工的合法权益。
外资企业应当为本企业工会提供必要的活动条件。
第十四条外资企业必须在中国境内设置会计账簿，进行独立核算，按照规定报送会计报表，并接受财政税务机关的监督。
外资企业拒绝在中国境内设置会计账簿的，财政税务机关可以处以罚款，工商行政管理部门可以责令停止营业或者吊销营业执照。
第十五条外资企业在批准的经营范围内所需的原材料、燃料等物资，按照公平、合理的原则，可以在国内市场或者在国际市场购买。
第十六条外资企业的各项保险应当向中国境内的保险公司投保。
第十七条外资企业依照国家有关税收的规定纳税并可以享受减税、免税的优惠待遇。
外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。
第十八条外资企业的外汇事宜，依照国家外汇管理规定办理。
外资企业应当在中国银行或者国家外汇管理机关指定的银行开户。
第十九条外国投资者从外资企业获得的合法利润、其他合法收入和清算后的资金，可以汇往国外。
外资企业的外籍职工的工资收入和其他正当收入，依法缴纳个人所得税后，可以汇往国外。
第二十条外资企业的经营期限由外国投资者申报，由审查批准机关批准。期满需要延长的，应当在期满一百八十天以前向审查批准机关提出申请。审查批准应当在接到申请之日起三十天内决定批准或者不批准。
第二十一条外资企业终止，应当及时公告，按照法定程序进行清算。
在清算完结前，除为了执行清算外，外国投资者对企业财产不得处理。
第二十二条外资企业终止，应当向工商行政管理机关办理注销登记手续，缴销营业执照。
第二十三条国务院对外经济贸易主管部门根据本法制定实施细则，报国务院批准后施行。
第二十四条本法自公布之日起施行。
Law of the People’s Republic of China on Foreign CapitalEnterprises
Approved by the Fourth Session of the Sixth National People’s Congress on April 12，1986，revised in accordance with Decision to Revised the Foreign Capital Enterprises Law of the People’s Republic of China made the 18th meeting of the Standing Committee of the Ninth National People’s Congress on October 31， 2000.
Article 1In order to expend economic cooperation and technical exchanges with foreign countries and promote the development of China’s national economy，the People’s Republic of China permits foreign enterprises，other economic organizations and individuals（hereinafter referred as foreign investors）to establish foreign capital enterprises in the territory of the People’s Republic of China and protects the lawful rights and interests of foreign capital enterprises.
Article 2The foreign capital enterprises mentioned in this Law refer to enterprises established in the territory of China with all their capital exclusively invested by foreign investors in accordance with relevant Chinese laws，not including branches of foreign enterprises and other economic organizations which are locatedin the territory of China .
Article 3The establishment of foreign capital enterprises must be conducive to the development of the national economy of China.China encourages the establishment of foreign capital enterprises which produce to export trade or which are equipped with advanced technology.
The industries in which the establishment of foreign capital enterprises is forbidden or restricted are to be stipulated by the State Council.
Article 4The investment in China，the benefits obtained and other lawful rights and interests of foreign investors are protected by Chinese laws.
Foreign capital enterprises must obey the laws and regulations of China，and shall not harm the social and public interests of China.
Article 5The state shall not implement nationalization or requisition of foreign capital enterprises.Under special circumstances，when public interest requires，enterprises with foreign capital may be requisitioned by legal procedures and appropriate compensation shall be made.
Article 6The application for establishing a foreign capital enterprises shall be approvedby the department under the State Council in charge of foreign economic relations and trade，or by other agencies authorized by the State Council，The examination and approval organ shall make a decision to approve or reject the application within90 days after receiving it.
Article 7After the application for establish a foreign capital enterprises is approved，the foreign investor shall apply for registration and receive the business license with the industrial and commercial administrative organ within 30 days after receiving the approval certificate .The date on which the business license is issued is the date the enterprise is established.
Article 8Foreign capital enterprises which accord with the regulations of Chinese laws on the qualification of legal persons shall acquire the status of Chinese legal persons.
Article 9Foreign capital enterprises shall in Chinese territory within the time limit set by the examination and approval organs；the industrial and commercial administrative organs have the right to revoke the business license if no investment is made within the time limit.
The industrial and commercial administration management organs will check and supervise the investment data of foreign capital enterprises.
Article 10The liquidation or merger of foreign capital enterprises and other important changes shall be reported to examination and approval organs for approval beforehand，and the enterprises shall register any such changes with the industrial and commercial administrative organs.
Article 11Foreign enterprises may carry out their business management activities in accordance with the approval articles of association without any interference.