Foreign investment-related laws and regulations

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 article only lists out the major Chinese laws and regulations (including foreign investment-related laws and regulations). Foreign investment-related laws and regulations are applicable to Hong Kong, Macao and Taiwan investors.

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Major Foreign Investment Laws and Regulations:

(1) The Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures and its implementation regulations;

(2) The Law of the People's Republic of China on Chinese-Foreign Contractual Joint Ventures and its implementation rules;

(3) The Law of the People's Republic of China on Foreign Capital Enterprises and its implementation rules;

(4) The Enterprise Income Tax Law of the People's Republic of China and its implementation rules;

(5) Catalogue for the Guidance of Foreign Investment Industries (2018 Revision); Catalogue of Advantaged Industries for Foreign Investment in the Central-Western Region (2018 Revision);

(6) The Law of the People's Republic of China on the Protection of Investment of Taiwan Compatriots and its implementation rules;

(7) Provisions on M&A of a Domestic Enterprise by Foreign Investors;

(8) Provisions on the Establishment of Investment Companies by Foreign Investors;

(9) Interim Provisions Concerning Some Issues on the Establishment of Joint Stock Limited Companies with Foreign Investment;

(10) Administration of Foreign-Invested Venture Investment Enterprises Provisions;

(11) Measures for Strategic Investment by Foreign Investors upon Listed Companies;

(12) Interim Regulations on the Territory Reinvestment of Enterprises with Foreign Investment ;

(13) Interim Regulations of the Ministry of Commerce on the Equity Investment of Enterprises with Foreign Investment.

General Laws and Regulations:

(1)The Company Law of the People's Republic of China;

(2)The Contract Law of the People's Republic of China;

(3)The Insurance Law of the People's Republic of China;

(4)The Arbitration Law of the People's Republic of China;

(5)The Labor Law of the People's Republic of China;

(6) Regulations on the Foreign Exchange System of the People's Republic of China;

(7)Interim Regulations of the People's Republic of China on Value-Added Tax and its detailed rules;

(8)Interim Regulations of the People's Republic of China on Consumption Tax and its detailed rules;

(9)Interim Regulations of the People's Republic of China on Business Tax and its detailed rules.