Issues Relevant to Strengthening the Administration of the Examination, Approval, Registration, Foreign Exchange Issues and Taxation of Foreign-invested Enterprises Circular

关于加强外商投资企业审批、登记、外汇及税收管理有关问题的通知

A circular which servces to strengthen the administration of foreign exchange issues and taxation of Foreign invested Enterprises.

(Issued by the Ministry of Foreign Trade and Economic Cooperation, the State Administration of Taxation, the State Administration for Industry and Commerce and the State Administration of Foreign Exchange on December 30 2002 and effective as of January 1 2003.)

（对外贸易经济合作部、国家税务总局、国家工商行政管理总局、国家外汇管理局於二零零二年十二月三十日颁布，自二零零三年一月一日起施行。）

Pursuant to the Sino-foreign Equity Joint Venture Law, the Sino-foreign Cooperative Joint Venture Law, the Wholly Foreign-owned Enterprise Law, the Company Law, the Contract Law, Foreign Exchange Control Regulations and other relevant laws and regulations, we hereby notify you concerning issues relevant to strengthening the administration of the examination, approval, registration, foreign exchange issues and taxation of foreign-invested enterprises, in order to adapt to the changing circumstances encountered in the effort to attract foreign investment, ensure legal compliance in the administration of foreign-invested enterprises, safeguard the healthy development of foreign-invested enterprises and protect the lawful rights and interests of domestic and foreign investors.

为了适应吸收外商投资工作面临的新形势，规范对外商投资企业的管理，保证外商投资企业的健康发展，维护中外投资者的合法权益，根据中外合资经营企业法、中外合作经营企业法、外资企业法、公司法、合同法、外汇管理条例及其他有关法律、法规的规定，现就加强外商投资企业审批、登记、外汇及税收管理有关问题通知如下：

1. The examination and approval of the establishment of foreign-invested enterprises and their contracts and articles of association (including amendments thereto) shall be carried out in conformity with the current procedures for the examination and approval of foreign-invested enterprises in accordance with relevant State laws and regulations.

一、   设立外商投资企业及其合同、章程（包括合同、章程的修改）应按照国家有关法律、法规的规定，依照现行的外商投资企业审批程序进行审批。

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