关于外国投资者并购境内企业的规定版中英文对照版.docx
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关于外国投资者并购境内企业的规定版中英文对照版.docx
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关于外国投资者并购境内企业的规定版中英文对照版
关于外国投资者并购境内企业的规定(2009年版)(中英文对照版)
第一章总则
CHAPTER1—GENERALPRINCIPLES
第一条 为了促进和规范外国投资者来华投资,引进国外的先进技术和管理经验,提高利用外资的水平,实现资源的合理配置,保证就业、维护公平竞争和国家经济安全,依据外商投资企业的法律、行政法规及《公司法》和其他相关法律、行政法规,制定本规定。
Article1 TheseProvisionsareformulatedpursuanttolawsandadministrativeregulationsonforeigninvestmententerprises,theCompanyLawandotherrelevantlawsandadministrativeregulationsforthepurposesofpromotingandstandardisinginvestmentsinChinabyforeigninvestors,introducingadvancedtechnologiesandmanagementexperiencefromoverseas,promotingthelevelofutilisationofforeignfunds,realisingoptimumdeploymentofresources,ensuringemployment,andsafeguarding
faircompetitionandnationalandeconomicsecurity.
第二条 本规定所称外国投资者并购境内企业,系指外国投资者购买境内非外商投资企业(以下称“境内公司”)股东的股权或认购境内公司增资,使该境内公司变更设立为外商投资企业(以下称“股权并购”);或者,外国投资者设立外商投资企业,并通过该企业协议购买境内企业资产且运营该资产,或,外国投资者协议购买境内企业资产,并以该资产投资设立外商投资企业运营该资产(以下称“资产并购”)。
Article2 MergerandacquisitionofdomesticenterprisesbyforeigninvestorsreferredtointheseProvisionsshallmeanacquisitionofequityofshareholdersofnon-foreigninvestmententerprisesinChina(hereinafterreferredtoasthe“domesticcompanies”)orsubscriptiontoadditionalcapitalofdomesticcompaniesbyforeigninvestorstoconvertsuchdomesticcompaniesintoforeigninvestmententerprises(hereinafterreferredtoasthe“equityacquisition”);orincorporationofforeigninvestmententerprisesbyforeigninvestorstoacquireandoperateassetsofdomesticenterprisesbysuchforeigninvestmententerprisesbyagreement,oracquisitionofassetsofdomesticenterprisesbyforeigninvestorsbyagreementandinvestmentofsuchassetstoestablishforeigninvestmententerprisesforoperationofsuchassets(hereinafterreferredtoasthe“assetsacquisition”).
第三条 外国投资者并购境内企业应遵守中国的法律、行政法规和规章,遵循公平合理、等价有偿、诚实信用的原则,不得造成过度集中、排除或限制竞争,不得扰乱社会经济秩序和损害社会公共利益,不得导致国有资产流失。
Article3 Mergerandacquisitionofdomesticenterprisesbyforeigninvestorsshallcomplywiththelaws,administrativeregulationsandrulesofChina,shalladheretotheprinciplesoffairnessandreasonableness,compensationforequalvalueandhonestyandtrustworthiness,shallnotbeover-concentrated,shallexcludeorrestrictcompetition,shallnotdisruptsocialandeconomicorderandharmpublicinterest,andshallnotcauselossofState-ownedassets.
第四条 外国投资者并购境内企业,应符合中国法律、行政法规和规章对投资者资格的要求及产业、土地、环保等政策。
依照《外商投资产业指导目录》不允许外国投资者独资经营的产业,并购不得导致外国投资者持有企业的全部股权;需由中方控股或相对控股的产业,该产业的企业被并购后,仍应由中方在企业中占控股或相对控股地位;禁止外国投资者经营的产业,外国投资者不得并购从事该产业的企业。
被并购境内企业原有所投资企业的经营范围应符合有关外商投资产业政策的要求;不符合要求的,应进行调整。
Article4 Mergerandacquisitionofdomesticenterprisesbyforeigninvestorsshallcomplywiththelaws,administrativeregulationsandrulesofChinaoninvestorqualificationsandindustry,landandenvironmentalprotectionpolicies,etc.
Inthecaseofindustriesinwhichwhollyforeign-ownedoperationsbyforeigninvestorsareprohibitedpursuanttotheCatalogueonIndustryGuidelinesforForeignInvestment,mergerandacquisitionofenterprisesinsuchindustriesbyforeigninvestorsmustnotresultinholdingoftheentireequityoftheenterprisesbyforeigninvestors;inthecaseofindustriesinwhichcontrollingshareholdingorrelativecontrollingshareholdingbyaChinesepartyisrequired,thecontrollingshareholdingorrelativecontrollingshareholdingofenterprisesbyaChinesepartyshallcontinueafterthemergerandacquisitionofenterprisesinsuchindustries;inthecaseofindustriesinwhichoperationsbyforeigninvestorsareprohibited,mergerandacquisitionofenterprisesinsuchindustriesbyforeigninvestorsshallbeprohibited.
Thescopeofbusinessofinvesteeenterprisesoftheacquireddomesticenterpriseshallcomplywiththerelevantrequirementsonindustrypoliciesforforeigninvestment;wheretherequirementsarenotcompliedwith,adjustmentshallbemade.
第五条 外国投资者并购境内企业涉及企业国有产权转让和上市公司国有股权管理事宜的,应当遵守国有资产管理的相关规定。
Article5 MergerandacquisitionofdomesticenterprisesbyforeigninvestorswhichinvolvestransferofState-ownedpropertyrightsofanenterpriseandmanagementofState-ownedequityofalistedcompanyshallcomplywiththerelevantprovisionsonadministrationofState-ownedassets.
第六条 外国投资者并购境内企业设立外商投资企业,应依照本规定经审批机关批准,向登记管理机关办理变更登记或设立登记。
如果被并购企业为境内上市公司,还应根据《外国投资者对上市公司战略投资管理办法》,向国务院证券监督管理机构办理相关手续。
Article6 MergerandacquisitionofdomesticenterprisesbyforeigninvestorsforincorporationofforeigninvestmententerprisesshallbesubjecttoapprovalbytheexaminationandapprovalauthoritiespursuanttotheseProvisions,andchangeregistrationorincorporationregistrationformalitiesshallbecompletedwiththeregistrationadministrationauthorities.
Wheretheacquiredenterpriseisadomesticlistedcompany,therelevantformalitiesshallbecompletedwiththesecuritiesregulatoryauthoritiesoftheStateCouncilpursuanttotheAdministrativeMeasuresonStrategicInvestmentinListedCompaniesbyForeignInvestors.
第七条 外国投资者并购境内企业所涉及的各方当事人应当按照中国税法规定纳税,接受税务机关的监督。
Article7 ThepartiesinvolvedinmergerandacquisitionofdomesticenterprisesbyforeigninvestorsshallpaytaxpursuanttotheprovisionsofChinataxlawsandbesubjecttosupervisionbythetaxauthorities.
第八条 外国投资者并购境内企业所涉及的各方当事人应遵守中国有关外汇管理的法律和行政法规,及时向外汇管理机关办理各项外汇核准、登记、备案及变更手续。
Article8 ThepartiesinvolvedinmergerandacquisitionofdomesticenterprisesbyforeigninvestorsshallcomplywiththerelevantlawsandadministrativeregulationsofChinaonforeignexchangecontrol,andpromptlycompletevariousforeignexchangeapproval,registration,filingandchangeregistrationformalitieswiththeforeignexchangecontrolauthorities.
第二章基本制度
CHAPTER2—BASICSYSTEM
第九条 外国投资者在并购后所设外商投资企业注册资本中的出资比例高于25%的,该企业享受外商投资企业待遇。
外国投资者在并购后所设外商投资企业注册资本中的出资比例低于25%的,除法律和行政法规另有规定外,该企业不享受外商投资企业待遇,其举借外债按照境内非外商投资企业举借外债的有关规定办理。
审批机关向其颁发加注“外资比例低于25%”字样的外商投资企业批准证书(以下称“批准证书”)。
登记管理机关、外汇管理机关分别向其颁发加注“外资比例低于25%”字样的外商投资企业营业执照和外汇登记证。
境内公司、企业或自然人以其在境外合法设立或控制的公司名义并购与其有关联关系的境内公司,所设立的外商投资企业不享受外商投资企业待遇,但该境外公司认购境内公司增资,或者该境外公司向并购后所设企业增资,增资额占所设企业注册资本比例达到25%以上的除外。
根据该款所述方式设立的外商投资企业,其实际控制人以外的外国投资者在企业注册资本中的出资比例高于25%的,享受外商投资企业待遇。
外国投资者并购境内上市公司后所设外商投资企业的待遇,按照国家有关规定办理。
Article9 Wherethecapitalcontributionbyaforeigninvestorintheforeigninvestmententerpriseincorporatedaftermergerandacquisitionismorethan25%oftheregisteredcapitaloftheforeigninvestmententerprise,theenterpriseshallenjoythetreatmentofforeigninvestmententerprise.
Wherethecapitalcontributionbyaforeigninvestorintheforeigninvestmententerpriseincorporatedaftermergerandacquisitionislessthan25%oftheregisteredcapitaloftheforeigninvestmententerprise,unlessotherwisestipulatedbylawsandadministrativeregulations,theenterpriseshallnotenjoythetreatmentofforeigninvestmententerpriseanditsforeigndebtshallbehandledpursuanttotherelevantprovisionsonforeigndebtsofnon-foreigninvestmententerprisesinChina.TheexaminationandapprovalauthoritiesshallissueanApprovalCertificateforForeignInvestmentEnterprise(hereinafterreferredtoasthe“approvalcertificate”)markedwiththewordings“foreigninvestmentratiolessthan25%”totheenterprise.Theregistrationadministrationauthoritiesandtheforeignexchangecontrolauthoritiesshallissueaforeigninvestmententerprisebusinesslicenceandforeignexchangeregistrationcertificatemarkedwiththewordings“foreigninvestmentratiolessthan25%”totheenterpriserespectively.
Inthecaseofmergerandacquisitionofadomesticcompanywitharelatedpartyrelationshipbyadomesticcompany,enterpriseornaturalpersoninthenameofanoverseascompanylegitimatelyincorporatedorcontrolledbythedomesticcompany,enterpriseornaturalperson,theforeigninvestmententerpriseincorporatedshallnotenjoythetreatmentofforeigninvestmententerprise,exceptwheretheoverseascompanysubscribestotheadditionalcapitalofadomesticcompanyorwheretheoverseascompanysubscribestotheadditionalcapitaloftheenterpriseincorporatedafterthemergerandacquisition,andtheadditionalcapitalconstitutesmorethan25%oftheregisteredcapitaloftheenterpriseincorporated.Wherethecapitalcontributionbyforeigninvestorsotherthantheactualcontrollingpartyismorethan25%oftheregisteredcapitaloftheforeigninvestmententerpriseincorporatedpursuanttothemethodmentionedinthesaidparagraph,theforeigninvestmententerpriseincorporatedshallenjoythetreatmentofforeigninvestmententerprise.
ForeigninvestmententerprisesincorporatedbyforeigninvestorsuponmergerandacquisitionofadomesticlistedcompanyshallbeentitledtothetreatmentofforeigninvestmententerprisepursuanttotherelevantprovisionsoftheState.
第十条 本规定所称的审批机关为中华人民共和国商务部或省级商务主管部门(以下称“省级审批机关”),登记管理机关为中华人民共和国国家工商行政管理总局或其授权的地方工商行政管理局,外汇管理机关为中华人民共和国国家外汇管理局或其分支机构。
并购后所设外商投资企业,根据法律、行政法规和规章的规定,属于应由商务部审批的特定类型或行业的外商投资企业的,省级审批机关应将申请文件转报商务部审批,商务部依法决定批准或不批准。
Article10 ExaminationandapprovalauthoritiesreferredtointheseProvisionsshallmeantheMinistryofCommerceofthePeople’sRepublicofChinaortheprovincialcommerceadministrationauthorities(hereinafterreferredtoasthe“provincialexaminationandapprovalauthorities”);theregistrationadministrationauthoritiesshallmeantheStateAdministrationforIndustryandCommerceofthePeople’sRepublicofChinaorthelocaladministrationforindustryandcommerceauthorisedbytheStateAdministrationforIndustryandCommerce;theforeignexchangecontrolauthoritiesshallmeantheStateAdministrationofForeignExchangeofthePeople’sRepublicofChinaoritsbranches.
Wheretheforeigninvestmententerpriseincorporatedaft
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