国务院关于鼓励台湾同胞投资的规定(附英文
国务院
国务院关于鼓励台湾同胞投资的规定(附英文
1988年7月3日，国务院
第一条 为促进大陆和台湾地区的经济技术交流，以利于祖国海峡两岸的共同繁荣，鼓励台湾的公司、企业和个人（以下统称台湾投资者）在大陆投资，制定本规定。
第二条 台湾投资者可以在大陆各省、自治区、直辖市、经济特区投资。
鼓励台湾投资者到海南省以及福建、广东、浙江等省沿海地带划定的岛屿和地区从事土地开发经营。
第三条 台湾投资者在大陆可以下列形式进行投资：
（一）举办台湾投资者拥有全部资本的企业；
（二）举办合资经营企业、合作经营企业；
（三）开展补偿贸易、来料加工装配、合作生产；
（四）购买企业的股票和债券；
（五）购置房产；
（六）依法取得土地使用权，开发经营；
（七）法律、法规允许的其他投资形式。
第四条 台湾投资者可以在大陆的工业、农业、服务业以及其他符合社会和经济发展方向的行业投资。台湾投资者可以从各地方人民政府有关部门公布的项目中选择投资项目，也可以自行提出投资项目意向，向拟投资地区对外经济贸易部门或者地方人民政府指定的审批机关申请。
国家鼓励台湾投资者投资举办产品出口企业和先进技术企业，并给予相应的优惠待遇。
第五条 台湾投资者在大陆投资举办拥有全部资本的企业、合资经营企业和合作经营企业（以下统称台胞投资企业），除适用本规定外，参照执行国家有关涉外经济法律、法规的规定，享受相应的外商投资企业待遇。
台湾投资者在大陆进行其他形式的投资，以及在大陆没有设立营业机构而有来源于大陆的股息、利息、租金、特许权使用费和其他所得，除适用本规定外，也可以参照执行国家有关涉外经济法律、法规的规定。
第六条 台湾投资者可以用可自由兑换货币、机器设备或者其他实物、工业产权、专有技术等作为投资。
第七条 台湾投资者在大陆的投资、购置的资产、工业产权、投资所得利润和其他合法权益受国家法律保护，并可以依法转让和继承。
台湾投资者在大陆的活动应当遵守国家的法律、法规。
第八条 国家对台湾投资者的投资和其他资产不实行国有化。
第九条 国家根据社会公共利益的需要，对台胞投资企业实行征收时，依照法律程序进行并给予相应的补偿。
第十条 台湾投资者投资获得的合法利润，其他合法收入和清算后的资金，可以依法汇往境外。
第十一条 台胞投资企业在其投资总额内进口本企业所需的机器设备、生产用车辆和办公设备，以及台胞个人在企业工作期间运进自用的、合理数量的生活用品和交通工具，免缴进口关税、工商统一税，免领进口许可证。
台胞投资企业进口用于生产出口产品的原材料、燃料、散件、零部件、元器件、配套件，免缴进口关税、工商统一税，免领进口许可证，由海关实行监管。上述进口料件，如用于在大陆销售的产品，应当按照国家规定补办进口手续，并照章补税。
台胞投资企业生产的出口产品，除国家限制出口的外，免缴出口关税和工商统一税。
第十二条 台胞投资企业可以向大陆的金融机构借款，也可以向境外的金融机构借款，并可以本企业资产和权益抵押、担保。
第十三条 台湾投资者拥有全部资本的企业，经营期限由投资者自行确定；合资经营企业和合作经营企业，经营期限由合资或者合作各方协商确定，也可以不规定经营期限。
第十四条 合资经营企业董事会的组成和董事长的委派、合作经营企业董事会或者联合管理机构的组成和董事长或者联合管理机构主任的委派，可以参照出资比例或者合作条件由合资或者合作各方协商决定。
第十五条 台胞投资企业依照经批准的合同、章程进行经营管理活动。企业的经营管理自主权不受干涉。
第十六条 在大陆投资的台胞个人以及台胞投资企业从境外聘请的技术和管理人员，可以申请办理多次入出境的证件。
第十七条 台湾投资者在大陆投资可以委托大陆的亲友为其代理人。代理人应当持有具有法律效力的委托书。
第十八条 在台胞投资企业集中的地区，台湾投资者可以向当地人民政府申请成立台商协会。
第十九条 台湾投资者在大陆投资举办合资经营企业、合作经营企业，由大陆的合资、合作方负责申请；举办台湾投资者拥有全部资本的企业，由台湾投资者直接申请或者委托在大陆的亲友、咨询服务机构等代为申请。台湾投资者投资举办企业的申请，由当地对外经济贸易部门或者地方人民政府指定的审批机关统一受理。
台胞投资企业的审批，按照国务院规定的权限办理。各级对外经济贸易部门或者地方人民政府指定的审批机关应当在收到全部申请文件之日起45天内决定批准或者不批准。
申请人应当在收到批准证书之日起30天内，按照有关登记管理办法，向工商行政管理机关申请登记，领取营业执照。
第二十条 台湾投资者在大陆投资因履行合同发生的或者与合同有关的争议，当事人应当尽可能通过协商或者调解解决。
当事人不愿协商、调解的，或者协商、调解不成的，可以依据合同中的仲裁条款或者事后达成的书面仲裁协议，提交大陆或者香港的仲裁机构仲裁。
当事人没有在合同中订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENTS BY COMPATRIOTS FROM TAIWAN
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENTS BY COMPATRIOTS FROM TAIWAN
(Adopted by the Tenth Executive Meeting of the State Council on
June 25, 1988, promulgated by Decree No. 7 of the State Council of the
People's Republic of China on July 3, 1988, and effective as of the date
of promulgation)
Article 1
These Provisions are formulated in order to promote economic and
technological exchanges between China's mainland and the region of Taiwan,
thereby boosting common prosperity of the two parts of the motherland on
both sides of the Straits, and to encourage companies, enterprises and
individuals on Taiwan (hereinafter referred to as "investors from Taiwan")
to make investments on China's mainland.
Article 2
Investors from Taiwan may make investments in all provinces, autonomous
regions, municipalities directly under the Central Government, and special
economic zones on China's mainland.
Investors from Taiwan are encouraged to engage themselves in land
development operations in Hainan Province and on the designated islands
and in areas along the coastal regions of the Provinces of Fujian,
Guangdong and Zhejiang.
Article 3
The investments made by investors from Taiwan on China's mainland may take
the following forms:
(1) to establish enterprises with the capital wholly owned by investors
from Taiwan;
(2) to establish equity or contractual joint ventures;
(3) to carry out compensation trade, to process supplied materials, to
assemble supplied parts, and to carry out contractual production;
(4) to purchase shares and various kinds of bonds and debentures of
existing enterprises;
(5) to purchase real estate;
(6) to obtain land use right according to law and to engage in land
development operations; and
(7) to adopt other forms of investment permitted under the laws and
regulations.
Article 4
Investors from Taiwan may make investments in various trades in China's
mainland: industries, agriculture, service trades, and other trades that
are in conformity with the orientation of social and economic development.
Investors from Taiwan may select investment projects from the lists of
projects published by the departments concerned under various local
people's governments; they may also put forward, of their own accord,
proposals as to their investment intent and file their applications to the
departments of foreign economic relations and trade or to the examining
and approving organs designated by various local people's governments in
areas where they intend to make investments.
The State encourages investors from Taiwan to make investments in the
establishment of export oriented enterprises and of technological advanced
enterprises and gives corresponding preferential treatment to such
enterprises.
Article 5
With respect to the various types of enterprises established with
investments by investors from Taiwan - enterprises with the capital wholly
owned by investors from Taiwan, equity and contractual joint ventures
(hereinafter referred to as "enterprises with investments by compatriots
from Taiwan"), they shall all be operated in accordance with these
Provisions; in addition to this, they may also enjoy the corresponding
preferential treatment as enjoyed by enterprises with foreign investments
with reference to the relevant provisions in foreign-related economic
laws, decrees and regulations of the state.
With respect to the other forms of investment made by investors from
Taiwan on China's mainland, and with respect to those investors from
Taiwan who have not set up business offices on the mainland, but have
dividends, interest, rental, royalties and other incomes that come from
China's mainland, in addition to the application of these Provisions,
reference shall be made to the relevant foreign-related economic law,
decrees and regulations.
Article 6
Investors from Taiwan may make investments by using freely convertible
currencies, machinery and equipment or other physical goods, industrial
property right, and proprietary technology.
Article 7
The investments made on China's mainland by investors from Taiwan, the
assets they have purchased, their industrial property rights, their
profits from investments, and other lawful rights and interests shall be
protected by state laws, and may be transferred or inherited according to
law.
Investors from Taiwan shall, in their activities on China's mainland,
abide by state laws, decrees and regulations.
Article 8
The state shall not nationalize the investments made by investors from
Taiwan or other assets belonging to them.
Article 9
Where the state, in light of the needs of social and public interest, has
to requisition the enterprises with investments by compatriots from
Taiwan, the State shall handle the requisitioning according to the legal
procedures and the investors concerned shall be duly compensated.
Article 10
The lawful profits gained by the investors from Taiwan from their
investments, their other lawful income and the funds after liquidation may
be remitted out of China's mainland according to law.
Article 11
Machinery and equipment imported to meet the needs of the enterprises with
investments by compatriots from Taiwan and included in the total amount of
investment, the motor vehicles for use in production, the office
equipment, as well as the articles and means of communications for
personal use and within reasonable quantities, imported by individual
compatriots from Taiwan during the period when they work in the aforesaid
enterprises shall be exempted from Customs duties and consolidated
industrial and commercial tax, and also from application of import
licences.
The raw and processed materials, fuels, bulk parts, spare and component
parts, primary parts, and fittings, which are imported by the enterprises
with investments by compatriots from Taiwan for the production of export
commodities, shall all be exempted from Customs duties and consolidated
industrial and commercial tax and also from obtaining import licences, and
placed under the supervision of the Customs. In case that the aforesaid
imported raw materials and parts are used for the production of
commodities to be sold on the market of China's mainland, it is imperative
to make up the procedures for importation and to pay taxes and duties
according to the regulations. The export commodities produced by the
enterprises with investments by compatriots from Taiwan shall, with the
exception of those commodities the export of which is under restriction by
the state, be exempted from Customs duties on export goods and
consolidated industrial and commercial tax.
Article 12
Enterprises with investments by compatriots from Taiwan may obtain loans
from financial institutions of China's mainland; they may also obtain
loans from financial institutions outside China's mainland, and may use
their assets as well as their rights and interests as mortgage or
security.
Article 13
With respect to the enterprises with the capital wholly owned by investors
from Taiwan, their period of operation shall be determined by the
investors themselves; as to equity and contractual joint ventures their
period of operation shall be determined, through consultation, by the
various parties to the ventures, they may also choose not to stipulate a
period of operation.
Article 14
The composition of the board of directors of equity joint ventures and the
appointment of the chairman of the board of directors, the composition of
the board of directors or of the joint managerial organs of contractual
joint ventures and the appointment of the chairman or the appointment of
the director of the joint managerial organs, shall be determined, through
consultation, by the various parties to the equity or contractual joint
ventures in light of the proportion of investments or the terms of
contract.
Article 15
Enterprises with investments by compatriots from Taiwan shall conduct
their operational and managerial activities in accordance with the
approved contract or articles of association. The enterprises' decision-
making power for business operations and management shall not be
interfered with.
Article 16
The technical and managerial personnel, engaged by individuals and
enterprises investing on China's mainland may apply and obtain multiple-
journey travel documents.
Article 17
The investors from Taiwan, who make investments on China's mainland, may
appoint their relatives or friends residing on the mainland as their
agents. The agents should hold legally effective letters of authority.
Article 18
In areas where enterprises with investments by compatriots from Taiwan are
concentrated, the investors from Taiwan may apply to the local people's
government for the establishment of the association of investors from
Taiwan.
Article 19
With respect to equity and contractual joint ventures to be established,
on China's mainland, with investments by investors from Taiwan, the
application for the establishment of the aforesaid enterprises shall be
filed by the mainland party; as o the enterprises to be established with
capital wholly owned by investors from Taiwan, the application shall be
filed directly by the investors from Taiwan themselves, or they may
entrust their relatives or friends residing on the mainland, or entrust
the institution providing advisory services, with the application. The
applications for the establishment of enterprises with investments by
investors from Taiwan shall be accepted and handled, in a unified manner,
by the local department for foreign economic relations and trade, or by
the examining and approving organs designated by the local people's
government. Cases concerning the examination and approval of the
application for the establishment of enterprises with investments by
compatriots from Taiwan shall be handled in accordance with the authority
prescribed by the State Council. Departments for foreign economic
relations and trade at various levels or the examining and approving
organs designated by the local people's government shall, within forty-
five days of receipt of complete application documents, make the decision
on whether the said application is approved or disapproved.
The applicants shall, within thirty days receipt of the written approval,
file an application to the department for the administration of industry
and commerce, and, in accordance with the relevant procedures for
registration and administration, go through the procedures for
registration and obtain business licences.
Article 20
With respect to the investors from Taiwan who have made investments in
China's mainland, in case that a dispute arises during the execution of,
or in connection with, a contract, the parties concerned shall try their
best to settle the dispute through consultation or mediation.
Where the parties concerned are unwilling to settle the dispute through
consultation or mediation, or the consultation or mediation has failed,
the parties concerned may, in accordance with the stipulation of the
arbitration articles in the contract, or in accordance with the written
arbitration agreement reached by the parties concerned after the dispute
has arisen, submit their dispute to the arbitration authorities on China's
mainland or in Hong Kong for settlement.
In the event that the parties concerned did not include an arbitration
article in their contract, and on written arbitration agreement has been
reached after the dispute has arisen, then the dispute may be brought
before the people's court.
Article 21
The right to interpret these Provisions resides in the Ministry of Foreign
Economic Relations and Trade.
Article 22
These Provisions shall go into effect as of the date of promulgation.
电视剧制作许可证管理规定
广播电影电视部
电视剧制作许可证管理规定
1995年10月18日，广播电影电视部
第一条 为繁荣电视剧创作，促进社会主义精神文明建设，提高电视剧质量，加强对电视剧制作的管理，制定本规定。
第二条 本规定所称电视剧系指采用电子摄录手段制作的有故事情节的电视（录像）节目。
电视剧制作是指摄制电视剧的艺术创作活动。
第三条 广播电影电视部负责全国电视剧制作的管理工作。省、自治区、直辖市广播电视厅（局）负责本行政区域电视剧制作的管理工作。
第四条 任何单位制作电视剧，必须持有《电视剧制作许可证》（下称许可证）。
第五条 许可证分长期许可证和临时许可证两种。
长期许可证有效期为三年。
临时许可证为一剧一证，只限于所申报的电视剧目使用，对其他剧目无效。
第六条 具备下列条件的省会市级（含）以上电视台（或电视剧制作中心）、电影制片厂、音像出版单位和有专门制作电视剧机构的专业宣传、文艺单位，可申请长期许可证：
（一）有摄制电视剧的制片人（制片主任）、编剧、导演、摄像等专业主创人员队伍。主创人员应具有大专以上文化程度且专业对口，或担任本职摄制过3部以上电视剧并曾在省级以上电视台播出；
（二）有能同时摄制两部以上电视剧所需的成套的专用设备；
（三）有用于摄制电视剧的专项资金；
（四）每年制作电视剧数量达到单本剧4部以上或中、长篇连续剧两部以上。
第七条 本规定第六条所列各类单位未取得长期许可证的和经广播电视行政部门批准成立的影视制作经营机构，具备下列条件，可申请临时许可证：
（一）有编剧明确的授权摄制证明或协议；
（二）具有申请所制作剧目必需的编剧、制片人（制片主任）、导演、摄像、演员等专业主创人员；
（三）有地（市）级以上宣传部门或上级主管部门审查通过的剧本；
（四）有申请所制作剧目必需的专用设备；
（五）有申请所制作剧目必需的专项资金；
（六）有确定的拍摄周期计划。
第八条 申请长期许可证的审批程序：
（一）申请单位应先向广播电视行政部门领取《电视剧制作许可证申请表》，并如实填报，同时提供真实可靠的证明材料。其中主创人员、专用设备和专项资金应分别由人事部门、设备管理部门和财务部门出具证明，业务简历中所拍剧目必要时应提供样片。
（二）中央级单位所属的电视剧制作单位，由主管部、委、局签署意见后，报广播电影电视部审批；省、自治区、直辖市行政区域内的电视剧制作单位，由省级广播电视行政部门签署意见后，报广播电影电视部审批。
第九条 申请临时许可证的审批程序：
（一）申请单位应先向广播电视行政部门领取《电视剧制作临时许可证申请表》，并如实填报。同时出具所拍剧目的主创人员、设备、资金、剧本审查等各项证明材料和拍摄周期计划；
人员、设备如属向外单位租（借）用的，必须由出租（借）单位出具证明或提供双方的协议书；非本单位独资制作的，应提供赞助或投资意向书及资金使用预算报告。
（二）中央级单位所属的电视剧制作单位，由申请单位的上级主管部门签署意见后，报广播电影电视部审批；省、自治区、直辖市行政区域内的电视剧制作单位，报省级广播电视行政部门审批。
《电视剧制作许可证申请表》和《电视剧制作临时许可证申请表》由广播电影电视部统一设计样式。许可证由广播电影电视部统一印制。
第十条 重大革命历史题材电视剧许可证的审批办法：
（一）持长期许可证单位制作此类电视剧，应将剧本先送所属省级广播电视部门和党委宣传部初审，通过后持许可证和剧本初审通过批件报“重大革命历史题材影视创作领导小组”（下简称“领导小组”）审定，剧本由领导小组审定后，方可投入拍摄；
（二）未持长期许可证单位制作此类电视剧，应参照本条第一项程序审定剧本后，凭领导小组的批件到相应的广播电视行政部门申领临时许可证。
第十一条 持长期许可证单位与未持有许可证单位合作摄制电视剧，应以持证一方为主。持证单位必须有制片人（制片主任）、导演参加摄制工作。
未持有许可证单位不得再申请临时许可证。
第十二条 申请临时许可证单位与未持有许可证单位合作摄制电视剧，必须提供合作摄制协议书，其中制片人（制片主任）必须由领证一方担任。
第十三条 合作制作的电视剧，该剧的制作权和著作权不得由未持有许可证一方独家享有。
第十四条 广播电视行政部门对申请单位的条件应严格审核，符合条件的，发给相应的许可证。
第十五条 申请临时许可证的单位，必须在拍摄前申请。摄制期间或电视剧完成后申请的，不予补发许可证。
省级广播电视行政部门向制作单位发证后，应在一个月内向广播电影电视部备案。
第十六条 跨省级行政区域制作电视剧，制作单位应主动向拍摄景地所在地的广播电视行政部门备案，并出示许可证或许可证影印件。许可证影印件须经发放许可证部门加盖公章后才能生效。
第十七条 广播电视行政部门对持有长期许可证的单位实行年检制度。
年检时，对情况发生变化，已不具备持长期许可证资格条件的，或制作活动中有不遵守国家法律、法规、规章行为的单位，广播电视行政部门可提出吊销许可证的处理意见，报广播电影电视部决定。
被吊销长期许可证的单位，三年内不得再申领长期许可证。
第十八条 持临时许可证单位经办理播出手续或出版录像手续后，应在15日内将许可证交回发放许可证部门。
领取许可证六个月后仍未开机拍摄的，发放许可证部门有权收回许可证。
第十九条 各级电视台（包括有线电视台，下同）播出的国产电视剧必须是持有许可证单位制作的电视剧。
第二十条 送电视台播出的电视剧，片首及片尾须标有许可证号。片首许可证应显示在屏幕左下角并持续5秒钟以上，片尾许可证与制作单位名称同幅画面显示，样式为“许可证×××号”。
各级电视台审查送播电视剧的内容时，须同时审查送审节目带有无按规定标示许可证号。对未标示许可证号的电视剧，应将完成片退回制作单位标示许可证号后，方可接收。
第二十一条 音像出版单位收购电视剧应查验许可证。对无许可证的电视剧，音像出版单位不得收购、出版、发行。
第二十二条 对违反本规定的单位，广播电视行政部门视情节轻重分别作如下处理：
（一）对无许可证制作电视剧，或未主动向拍摄景地所在地许可证管理部门备案的，可责令其停止制作，封存该剧的素材和完成片母带，并处以制作该电视剧总投资10—15％的罚款。
（二）对涂改、出卖、租借或变相转让许可证的，除吊销许可证外，并处五万元以下罚款；对所涉及的电视剧的素材和母带，应予没收、封存。
（三）对播出未标示许可证号电视剧的电视台，应给予警告、通报批评、处以该电视剧收购总额10—15％的罚款。
对播出无许可证电视剧的电视台，除警告、通报批评、追究领导责任外，可处以该电视剧播出时总收入两倍以上的罚款。
（四）对拒绝、阻挠许可证管理人员检查、监督的，可给予警告、通报批评、吊销许可证的处罚；违反治安管理有关规定的，提请公安部门处理；构成犯罪的，依法追究刑事责任。
（五）对每年制作电视剧单本剧不足4部或中、长篇连续剧不足两部的制作单位，应吊销长期许可证。
第二十三条 吊销长期许可证，应由省级广播电视行政部门提出意见，报广播电影电视部决定。吊销临时许可证，由省级广播电视行政部门决定。
第二十四条 本规定由广播电影电视部负责解释。
第二十五条 本规定自发布之日起施行，广发录字〔1989〕821号和〔1990〕520号文件同时废止。
