Main Laws and Regulations for Foreign Investments in
China
In order to create a favorable investment environment and to
encourage overseas firms to invest in China, since the year of 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 polices.
The main laws and regulations for foreign investments in China
include:
1 .1 Major Foreign Investment Laws and Regulations
a) The law of P.R.C on Chinese-Foreign Equity Joint Ventures and
its implementation regulations;
b) The law of P.R.C on Chinese-Foreign Contractual Joint Ventures
and its implementation regulations;
c) The law of P.R.C on Wholly Foreign-Owned Enterprise and its
implementation regulations;
d) The law of P.R.C on Foreign-invested enterprises, the income tax
and its implementation regulations;
e) The Provisions on Guiding Foreign Investment Direction;
Industrial Catalogue for Foreign Investment; Catalogue of
Advantageous Sectors for Foreign Investment in Central and Western
Regions;
f) The law of P.R.C on the Protection Taiwan Compatriots'
Investment.
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Note: the related laws and regulations also
apply to the investments from Hong Kong, Macao and Taiwan
Province.
1 .2 General Laws and Regulations
a) The Company Law of the People's Republic of
China;
b) The Contract Law of the People's Republic of China;
c) The Insurance Law of the People's Republic of China;
d) The Arbitration Law of the People's Republic of China;
e) The Labor Law of the People's Republic of China;
f)? The Provisional Regulations of the People's Republic of
China on value-added Tax;
g) The Provisional Regulations of the People's Republic of China on
Consumption Tax;
h) The Provisional Regulations of the People's Republic of China on
Business Tax.
1 .3 International Treaties
(1) Bilateral Investment Treaties
(2) Bilateral Agreement on the Avoidance of Double Taxation
For more details, please visit the website of the Ministry of
Commerce.
