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务部关于改进外资审核管理工作的通知(20140617)
2014-6-27

商务部关于改进外资审核管理工作的通知

各省、自治区、直辖市、计划单列市及新疆生产建设兵团商务主管部门:

为贯彻落实《国务院关于印发注册资本登记制度改革方案的通知》(国发[2014]7号,以下简称《通知》)和《国务院关于废止和修改部分行政法规的决定》(国务院令第648号,以下简称《决定》),商务部就部分外商投资管理工作提出改进措施,现通知如下:

Notice of the Ministry of Commerce on Improving the Review and Administration of Foreign Investment

To: Competent commerce departments of all provinces, autonomous regions, centrally-administered municipalities and cities with independent planning status as well as Xinjiang Production and Construction Corps

In order to implement the Notice of the State Council on Promulgation of the Scheme for Reforming Capital Registration System (Guo Fa [2014] No. 7, hereinafter referred to as the Notice) and the Decision of the State Council on Repealing and Amending Certain Administrative Regulations (Decree of the State Council No. 648, hereinafter referred to as the Decision), the Ministry of Commerce has put forward measures for improving the administration of certain foreign investment. A notice is hereby given as follows:

一、关于外资审核

1. Review of Foreign Investment

(一)取消对外商投资(含台、港、澳投资)的公司(以下简称公司)首次出资比例、货币出资比例和出资期限的限制或规定。

认缴出资额、出资方式、出资期限由公司投资者(股东、发起人)自主约定,并在合营(合作)合同、公司章程中载明。各级商务主管部门应在批复中对上述内容予以明确。

(1) The restrictions and provisions on the ratio of initial capital contribution, the ratio of monetary capital contribution, and the period of capital contribution to foreign-invested (including Taiwan, Hong Kong and Macao-invested) companies are cancelled.

The investors (shareholders or promoters) of a company may independently agree with each other on the amount of capital contribution subscribed, and the method and period of capital contribution, and shall state the same in the joint venture (cooperative) contract and the articles of association of the company. Competent commerce departments at all levels shall specify the said information in their replies.

(二)除法律、行政法规以及国务院决定对特定行业注册资本最低限额另有规定外,取消公司最低注册资本的限制。

(2) The restriction on the minimum registered capital is cancelled, unless otherwise stipulated by laws, administrative regulations or the decisions of the State Council on the minimum registered capital in particular industries.

(三)《通知》所列《暂不实行注册资本认缴登记制的行业》的注册资本出资事项,在有关法律、行政法规以及国务院决定未修改前,暂按现行规定执行。

除上述暂不实行注册资本认缴登记制的行业外,不再审核公司注册资本的缴付情况。

(3) With regard to the registered capital contribution in the Industries Not Eligible for the System of Registering the Subscribed Registered Capital for the Time Being as listed in the Notice, the prevailing provisions remain applicable for the time being until relevant laws, administrative regulations or decisions of the State Council are revised.

The payment of the registered capital of a company will no longer be reviewed unless the company is amongst the aforesaid industries not eligible for the system of registering the subscribed registered capital.

(四)2014年3月1日前批准的外商投资事项,投资者应继续按原合同、章程的约定履行出资义务;如需变更,投资者可向商务主管部门提出申请,各级商务主管部门应根据本通知的有关要求进行审核。

(4) If a foreign investment has been approved before 1 March 2014, the investors thereof shall continue to perform their obligation of capital contribution under the original contract or the articles of association; if the foreign investment needs to be changed, the investors thereof may file an application with the competent commerce department. The competent commerce departments at all levels shall review applications in accordance with the relevant requirements of this Notice.

(五)公司注册资本和投资总额的比例仍需符合《关于中外合资经营企业注册资本与投资总额比例的暂行规定》及其他现行有效规定。《国家鼓励发展的内外资项目确认书》和《外商投资企业进口更新设备、技术和配件证明》的办理工作仍按《商务部关于办理外商投资企业<国家鼓励发展的内外资项目确认书>有关问题的通知》(商资发[2006]201号)执行。

(5) The ratio of the registered capital to the total investment of a company shall still be in compliance with the Interim Provisions of the State Administration for Industry and Commerce on the Ratio of the Registered Capital to the Total Investment of a Sino-Foreign Equity Joint Venture and other prevailing effective provisions. The Confirmation Letter on State-Encouraged Chinese/Foreign-Invested Projects and the Certificate for Imports for Update of Equipment, Technologies and Auxiliary Parts by Foreign-Invested Enterprises shall still be handled in accordance with the Notice of the Ministry of Commerce on Issues Concerning the Confirmation Letter on State-Encouraged Chinese/Foreign-invested Projects for Foreign-invested Enterprises (Shang Zi Fa [2006] No. 201).

(六)《决定》废止了《中外合资经营企业合营各方出资的若干规定》及《〈中外合资经营企业合营各方出资的若干规定〉的补充规定》,修订了《中外合资经营企业法实施条例》、《中外合作经营企业法实施条例》和《外资企业法实施细则》关于注册资本出资的内容,各级商务主管部门应认真遵照执行。

(6) In accordance with the Decision, the Several Provisions on Capital Contribution by All Parties to Sino-foreign Equity Joint Ventures and the Supplementary Provisions to the Several Provisions on Capital Contribution by All Parties to Sino-foreign Equity Joint Ventures have been repealed, and the provisions on the contribution to the registered capital as specified in the Regulations for the Implementation of the Law of the People's Republic of China on Sino-foreign Equity Joint Ventures, the Detailed Rules for the Implementation of the Law of the People's Republic of China on Sino-foreign Contractual Joint Ventures and the Detailed Rules for the Implementation of the Law of the People's Republic of China on Wholly Foreign-owned Enterprises have been revised. The competent commerce departments at various levels shall implement the Decision accordingly.

二、关于外资统计

2. Statistics of Foreign Investment

(七)根据《外商投资统计制度》,仍以实收资本为基础开展外资统计工作。商务部将在全口径外资管理信息系统“审批发证”项下的“投资各方及出资”模块中增加投资者出资进度及期限的内容。各级商务主管部门在发放批准证书时应在系统中录入相关内容,以此作为了解掌握投资者出资情况及汇总实际使用外资数据的基础。

(7) In accordance with the System for Statistics of Foreign Investment, the statistics of foreign investment shall still be carried out on the basis of the paid-in capital. The Ministry of Commerce will add the progress and period of capital contribution by investors in the module of All Investors and Their Respective Capital Contributions under the item of Certificate Issuance upon Approval of the complete foreign investment management information system. At the time of issuing approval certificates, the competent commerce departments at various levels shall input the relevant information into the system, which serve as the basis to know well the capital contribution of investors and summarize the data of foreign investment actually utilized on the basis of such information.

(八)实际出资后,公司应当按照《公司法》、《中外合资经营企业法实施条例》、《中外合作经营企业法实施细则》等法律法规的要求向投资者签发出资证明书。出资证明书应载明:公司名称;成立日期;注册资本;投资者(股东)名称或姓名、出资方式、缴纳出资金额或提供合作条件的内容;缴纳出资日期;出资证明书的编号和核发日期。

(8) After the capital contribution is actually made, a company shall, in accordance with the Company Law of the People's Republic of China, the Regulations for the Implementation of the Law of the People's Republic of China on Sino-foreign Equity Joint Ventures, the Detailed Rules for the Implementation of the Law of the People's Republic of China on Sino-foreign Contractual Joint Ventures, and other laws and regulations, issue a capital contribution certificate to each investor. The capital contribution certificate shall set forth the following matters: name of the company, date of establishment, registered capital, names of investors (shareholders), method of capital contribution, amount of capital contribution, information on the conditions for providing cooperation, date of capital contribution, and serial number and date of issuance of the capital contribution certificate.

(九)公司向投资者签发出资证明书后,应于30日内将加盖公章的出资证明书副本抄报所在地商务主管部门,并提供与出资内容相关的证明材料。

出资证明材料主要包括(但不限于)以下形式:

1.投资者以现汇或跨境人民币出资的,企业需提交银行进账单(或具有同等证明效力的文件)及报文;

2.以实物出资的,需提交实物移交与验收证明、作价依据、权属证明等;

3.以无形资产出资的,需视情况提交专利证书、专利登记簿、商标注册证等,与无形资产出资有关的转让合同,评估报告、投资各方对资产价值的确认文件等;

4.以境内人民币投资的,需提交利润来源企业的批准证书、产生利润年度财务报表、有关利润分配的董事会决议;或清算所得来源企业清算报告;或股权转让所得企业的批准证书、与股权转让相关的董事会决议。

各级商务主管部门按出资证明书载明的出资方式、出资金额及币种(或提供合作条件的内容)、出资时间等进行实际投资统计。

本通知执行过程中如有问题,请及时与商务部(外资司)联系。

商务部

2014年6月17日

(9) After issuing a capital contribution certificate to an investor, the company concerned shall, within 30 days, send a copy of the duplicate of the capital contribution certificate with the official seal affixed thereto to the competent commerce department of the place where it is located, and provide supporting documents relating to the capital contribution.

The supporting documents on capital contribution are mainly (but are not limited to) in the following forms:

a). If the investor makes capital contribution in cash or cross-border RMB, the enterprise shall provide a bank deposit receipt (or document with the same effect of proof) and a bank message;

b). If the investor makes capital contribution in kind, the enterprise shall provide the delivery and acceptance proofs, the pricing basis and the ownership certificate for the investment in kind, etc.;

c). If the investor makes capital contribution in intangible assets, the enterprise shall, depending on specific circumstances, provide the patent certificate, the patent register, the trademark registration certificate, the transfer contract relating to the capital contribution in intangible assets, the evaluation report, documents provided by all investors for confirming the asset value, etc.; and

d). If the investor makes investment in domestic RMB, the enterprise shall provide the approval certificate of the profit-originating enterprise, the financial statements for the profit-making years, and the resolutions of the board of directors on profit distribution; the liquidation report of the liquidation-income-originating enterprise; or the approval certificate of the enterprise with the income from equity transfer and the resolutions of the board of directors on equity transfer.

The competent commerce departments at various levels shall conduct actual investment statistics based on the method of capital contribution, the amount and currency of capital contribution (or information on the conditions for providing cooperation), the time for capital contribution, etc.

In case of any problem encountered during the implementation of this Notice, please contact the Foreign Investment Department of the Ministry of Commerce in a timely manner.

Ministry of Commerce

17 June 2014

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