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
1988年7月3日，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。
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENTS BY COMPATRIOTS FROM TAIWAN
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.
广州市拥军优属实施办法
广东省广州市人民政府
广州市人民政府令第7号
《广州市拥军优属实施办法》已经１９９９年７月１２日市政府常务会议讨论通过，现予发布，自１９９９年８月１日起施行。
市长 林树森
一九九九年七月二十七日
广州市拥军优属实施办法
第一条 为加强拥军优属工作，增强军政军民团结，保障优抚对象的合法权益，根据国务院《军人抚恤优待条例》和《广东省拥军优属若干规定》，结合本市实际，制定本办法。
第二条 凡在本市行政区域内的国家机关、社会团体、企事业单位以及其他经济组织、城乡基层群众自治性组织和公民，均应履行拥军优属的职责和义务。
第三条 本办法由市民政局组织实施。政府各有关部门应当在各自职责范围内协同实施本办法。
第四条 本市各级人民政府应当把拥军优属纳入全民教育计划、国防教育和拥军优属活动，制定有关政策、措施，及时解决、协调和处理拥军优属工作和军地关系中的重大问题，密切军政军民关系。
第五条 本市各级人民政府及有关部门必须保障驻军生活必需品的供应；积极支持和配合部队完成军事训练、战备执勤、军事演习、国防施工、营房建设等任务；支持和配合部队搞好各项基础建设和农副业生产，改善工作和生活条件。
第六条 本市各级人民政府及有关部门应当扶持军休所、军供站、荣军医院（疗养院）等优抚事业单位及优抚对象发展生产经营。
第七条 本市教育、劳动、人事、科技等部门应积极开展科技、智力拥军活动，帮助部队搞好各类教育和科技培训，协助驻军培养军地两用人才。
第八条 本市各级人民政府应支持和配合部队开展争创先进连队和争当优秀士兵活动，对驻穗部队和从本市入伍的优秀士兵及立功人员，由所在的区、县级市给予奖励。
第九条 依法保护军事设施的安全。城市规划建设涉及军事用地，应严格依照《中华人民共和国城市规划法》、《中华人民共和国土地管理法》执行。
对到营区滋扰闹事或毁坏军事设施、军用设备的，有关部门应当依法查处。
第十条 处理军地矛盾和纠纷时，有关单位应当严格按照法律、法规和有关规定，主动与部队协商，及时化解矛盾，解决纠纷。
第十一条 部队牌号的车辆，免费在本市行政区域内的公路、桥梁、隧道通行，在公共场所停车场停放的应予免费。
第十二条 本市行政区域内车站、码头、航空港和其它服务行业对现役军人、伤残军人及其他优抚对象，应当专设窗口或优先服务。
第十三条 市、区属的公园、纪念馆、博物馆对前来游览参观的现役军人、革命伤残军人凭证免购门票。
第十四条 革命伤残军人凭《革命伤残军人证》，免费乘坐市内线路公共汽（电）车、过江渡轮和地铁。
交通运输部门和企业经营的国内民航飞机、火车、长途汽车、轮船均有承担优待伤残军人的社会义务，不得以任何理由拒售革命军人的优惠票。
第十五条 本市各级人民政府及有关部门应按照法律、法规和本市有关规定做好军队转业干部、转业志愿兵、退伍义务兵和部队随军家属的安置工作，应优先安排上岗；不得将他们安排到特困企业；任何单位不得拒绝完成由安置部门统一分配的安置任务，以保障其第一次就业。
对自愿放弃政府分配工作和回农村务农的军队转业干部，有关部门应协助其办理档案挂靠和入户手续。
第十六条 国家规定需要安排工作的因战、因公伤残军人，有关部门和单位应当安排力所能及的工作，其工资、保险、住房、医疗、福利等，应与本单位同等人员享受同等待遇，无特殊理由不得解除或中止劳动合同。
第十七条 现役军人的配偶按规定每年享受的探亲假，其所在单位不得扣减；探亲期间的工资、奖金及其他福利待遇不变。
第十八条 军队干部子女（含当年军队转业干部随迁子女）、革命烈士直系亲属、伤残军人及特、一等伤残军人子女入托或入学的，教育部门应按照《广州市优抚对象入学入托和升学优待办法》，办理入托入学手续。
第十九条 国家机关、人民团体、企事业单位，在分配或租、售住房和拆迁安置住房时，服现役的军官和义务兵、志愿兵应计入该家庭的分房人口，并在同等条件下应予优先；军队转业干部、退伍军人的军龄，应当视为所在单位的连续工作时间，享受所在单位同等人员的同等待遇；对全迁户要优先安排住房。
第二十条 家居本市城镇的现役军官和志愿兵的未随军配偶，其所在单位分配住房、集资建房或参加单位住房制度改革时，应按照本单位双职工待遇，计算工龄（军龄），并在同等条件下予以优先；无工作单位的，可以根据“安居工程”有关规定由市、区、县级市房管部门优先解决。
第二十一条 优抚对象的住房按下列办法解决：
（一）居住在本市城镇并依靠民政部门发给抚恤补助费生活的，其住房困难由当地政府优先解决。
（二）安置在城镇的无工作单位的特、一等革命伤残军人需要解决住房的，由市、区、县级市政府解决，所需建房经费由同级财政支出。
（三）家居农村的革命烈士直系亲属、因公牺牲军人直系亲属、病故军人直系亲属、现役军人直系亲属、伤残军人、老复员军人建房时，当地政府和有关部门应当优先、优惠解决宅基地。
第二十二条 优抚对象的优待金按下列办法发放：
（一）在职适龄青年应征入伍的，服役期间其待遇不变，工资、奖金及各种补贴（传染病津贴、交通补贴除外）由原单位按时发给。
（二）农村的义务兵直系亲属优待金，按当地上年度人均收入的１００％兑现。
（三）农村的烈属（含因公牺牲的病故军人直系亲属）、在乡孤老复员军人优待金，按当地上年度人均收入的７０％兑现。
（四）农村的在乡伤残军人、老复员军人、带病回乡退休军人的优待金，按当地上年度人均收入的５０％兑现。
优待金由区、县级市或镇人民政府负责统筹，年终兑现。
第二十三条 凡属本市户口的革命烈士直系亲属、因公牺牲军人直系亲属、病故军人直系亲属、义务兵直系亲属、革命伤残军人、生活困难的在乡复员军人和带病回乡长期不能参加生产劳动、生活特别困难的退伍军人，符合定恤定补条件的，由所在地的民政部门按不低于广州市规定的标准给予抚恤补助和优待。
第二十四条 本市优抚对象的抚恤补助及其他优待费用不计入家庭收入，不影响其享受最低生活保障待遇。
第二十五条 在乡孤老烈属（含军人因公牺牲）、孤老病故军人直系亲属、孤老伤残军人、孤老复员军人，享受抚恤和“五保”或“救济”双重待遇，由其户口所在地的区、县级市或街、镇敬老院专门设立光荣楼（间）集中供养。
第二十六条 优抚对象享受以下医疗待遇：
（一）在乡二等乙级以上的伤残军人、孤老烈属、孤老伤残军人、孤老复员军人享受公费医疗待遇，由当地公费医疗办公室统一办理。
（二）在乡革命烈士、因公牺牲、病故军人的直系亲属以及带病回乡的复员退伍军人，不享受公费医疗或劳保待遇又无力支持医疗费的，由当地民政部门酌情给予补助。
（三）在职伤残军人所在单位被撤销或破产、歇业的，其医疗费用由主管部门解决。
不得将前款规定人员的医疗费包干给个人。
第二十七条 革命烈士的直属亲属、伤残军人、享受定期定量补助的复员军人到本市各级医疗就诊时，分别凭《革命伤残军人证》、《革命烈士家属抚恤金领取登记证》和《优抚对象补助金领取登记证》，免收普通门诊挂号费并看病优先。医院应设立明显的优先优惠标志。
第二十八条 移交地方安置的军队离退休干部的医疗，纳入当地公费医疗管理，医疗费用按国家有关规定执行，超支部分由当地财政解决。
第二十九条 市、区、县级市建立的拥军优属保障资金，用于开展经常性的拥军优属活动、帮助优抚对象解决突发性的困难。拥军优属保障资金的使用，接受财政和审计部门的监督。
第三十条 本市各级人民政府或各主管部门对违反本办法的单位或个人，根据情节轻重予以批评教育、纪律处分；构成犯罪的，依法追究刑事责任。
第三十一条 本市各区、县级市可依照本办法制定实施细则。
第三十二条 本办法自１９９９年８月１日起施行，本市过去的有关规定如与本办法相抵触的，以本办法为准。
