KYB CHINA(1999年12月5日中华人民共和国国务院令第274号发布 根据2020年11月29日《国务院关于修改和废止部分行政法规的决定》修订)
(Issued by Decree No. 274 of the State Council of the People's Republic of China on December 5, 1999, and revised in accordance with the Decision of the State Council on Amending and Repealing Some Administrative Regulations on November 29, 2020)
为了保护和鼓励台湾同胞投资，促进海峡两岸的经济发展，实施《中华人民共和国台湾同胞投资保护法》，制定本实施细则。
These Implementation Rules are formulated to protect and encourage investments by compatriots from Taiwan, promote economic development across the Taiwan Strait, and implement the Law of the People's Republic of China on the Protection of Investments by Compatriots from Taiwan.
本实施细则所称台湾同胞投资是指台湾地区的公司、企业、其他经济组织或者个人作为投资者在其他省、自治区和直辖市(以下简称大陆)的投资。
For the purposes of these Implementation Rules, 'investments by compatriots from Taiwan' refers to investments made by companies, enterprises, other economic organizations, or individuals from the Taiwan region as investors in other provinces, autonomous regions, and municipalities directly under the Central Government (hereinafter referred to as the mainland).
国家依法保护台湾同胞投资。
The state protects investments by compatriots from Taiwan in accordance with the law.
台湾同胞投资者的投资、投资收益和其他合法权益受国家法律保护，任何机关、单位或者个人不得侵占、损害。
The investments, investment returns, and other lawful rights and interests of investors from Taiwan are protected by state laws, and no organ, unit, or individual may infringe upon or damage them.
国家依法鼓励台湾同胞投资。
The state encourages investments by compatriots from Taiwan in accordance with the law.
台湾同胞投资依照国家有关法律、行政法规和本实施细则的规定，享受优惠待遇。
Investments by compatriots from Taiwan shall enjoy preferential treatment in accordance with relevant state laws, administrative regulations, and these Implementation Rules.
台湾同胞投资适用《中华人民共和国台湾同胞投资保护法》和本实施细则；《中华人民共和国台湾同胞投资保护法》和本实施细则未规定的，比照适用国家有关涉外经济法律、行政法规。
Investments by compatriots from Taiwan shall be governed by the Law of the People's Republic of China on the Protection of Investments by Compatriots from Taiwan and these Implementation Rules; matters not covered by the said Law and these Implementation Rules shall be handled by applying mutatis mutandis the relevant state laws and administrative regulations on foreign-related economic affairs.
台湾同胞投资，应当与国家国民经济和社会发展规划相适应，符合国家产业政策和投资导向的要求，比照适用国家关于指导外商投资方向的规定。
Investments by compatriots from Taiwan shall be compatible with the national economic and social development plan, conform to the requirements of the state's industrial policies and investment guidance, and apply mutatis mutandis the state's provisions on guiding the direction of foreign investment.
台湾同胞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、非专利技术等作为投资。
Investors from Taiwan may invest with freely convertible currencies, machinery and equipment or other tangible assets, industrial property rights, non-patented technology, etc.
台湾同胞投资者可以用投资获得的收益进行再投资。
Investors from Taiwan may reinvest the returns obtained from their investments.
台湾同胞投资，可以依法采用下列投资形式：
Investments by compatriots from Taiwan may take the following forms in accordance with the law:
(一)举办全部或者部分由台湾同胞投资者投资的企业（以下简称台湾同胞投资企业）；
(1) Establishing enterprises wholly or partly invested by investors from Taiwan (hereinafter referred to as Taiwan-invested enterprises);
(二)合作勘探开发自然资源；
(2) Cooperative exploration and development of natural resources;
(三)开展补偿贸易、加工装配、合作生产；
(3) Engaging in compensation trade, processing and assembly, and cooperative production;
(四)购买企业的股票、债券；
(4) Purchasing stocks and bonds of enterprises;
(五)购置房产；
(5) Purchasing real estate;
(六)取得土地使用权，开发经营；
(6) Obtaining land use rights for development and operation;
(七)购买国有小型企业或者集体企业、私营企业；
(7) Purchasing state-owned small enterprises, collective enterprises, or private enterprises;
(八)法律、行政法规允许的其他投资形式。
(8) Other investment forms permitted by laws and administrative regulations.
台湾同胞投资者进行投资，需要审批的，依照国家有关法律、行政法规规定的程序办理审批手续。
Where investments by compatriots from Taiwan require approval, the approval procedures shall be handled in accordance with the procedures prescribed by relevant state laws and administrative regulations.
审批机关审批台湾同胞投资，应当提高办事效率，减少管理层次，简化审批程序，做到管理制度统一、公开、透明。
When approving investments by compatriots from Taiwan, the approval authorities shall improve work efficiency, reduce management levels, simplify approval procedures, and ensure that the management system is unified, open, and transparent.
台湾同胞投资企业依照国家有关法律、行政法规的规定，享受税收优惠待遇。
Taiwan-invested enterprises shall enjoy tax preferential treatment in accordance with relevant state laws and administrative regulations.
投资于大陆中西部地区的台湾同胞投资项目，可以按照国家有关规定给予鼓励或者适当放宽限制。
Investment projects by compatriots from Taiwan in the central and western regions of the mainland may be encouraged or subject to appropriately relaxed restrictions in accordance with relevant state provisions.
台湾同胞投资企业符合贷款原则的，可以按照国家有关规定给予必要的信贷支持。
Where Taiwan-invested enterprises meet the loan principles, they may be granted necessary credit support in accordance with relevant state provisions.
台湾同胞投资者个人及其随行家属和台湾同胞投资企业中的台湾同胞职工及其随行家属，可以依照国家有关法律、行政法规的规定，向公安机关申请办理一定期限多次入出境手续和相应期限的暂住手续。台湾同胞投资企业中的外籍职工的入出境和暂住手续，依照国家有关法律、行政法规的规定办理。
Taiwan compatriot investors and their accompanying family members, as well as Taiwan compatriot employees of Taiwan-invested enterprises and their accompanying family members, may apply to the public security organs for multiple-entry and exit procedures for a certain period and corresponding temporary residence procedures in accordance with relevant national laws and administrative regulations. The entry, exit, and temporary residence procedures for foreign employees of Taiwan-invested enterprises shall be handled in accordance with relevant national laws and administrative regulations.
台湾同胞投资者个人的子女和台湾同胞投资企业中的台湾同胞职工的子女，可以按照国家有关规定进入大陆的小学、中学和高等学校接受教育。
The children of Taiwan compatriot investors and the children of Taiwan compatriot employees of Taiwan-invested enterprises may, in accordance with relevant national regulations, enter primary schools, secondary schools, and institutions of higher education in mainland China for education.
台湾同胞投资者或者台湾同胞投资企业协会在台湾同胞投资集中的地区，可以按照国家有关规定申请设立台湾同胞子女学校。经批准设立的台湾同胞子女学校应当接受教育行政部门的监督。
Taiwan compatriot investors or Taiwan compatriot investment enterprise associations may, in areas where Taiwan compatriot investments are concentrated, apply to establish schools for children of Taiwan compatriots in accordance with relevant national regulations. Schools for children of Taiwan compatriots established upon approval shall accept supervision by the education administrative departments.
台湾同胞投资企业依法享有经营管理的自主权。
Taiwan-invested enterprises shall enjoy autonomy in business management according to law.
台湾同胞投资企业经营管理的自主权受国家法律保护，不受任何机关、单位或者个人的非法干预和侵犯。
The autonomy of Taiwan-invested enterprises in business management shall be protected by national laws and shall not be subject to illegal interference or infringement by any organ, unit, or individual.
台湾同胞投资企业在购买机器设备、原材料及辅料等物资以及获得水、电、热、货物运输、劳务、广告、通信等服务方面，享有与大陆其他同类企业同等的待遇。
Taiwan-invested enterprises shall enjoy the same treatment as other similar enterprises in mainland China in purchasing machinery, equipment, raw materials, auxiliary materials, and other materials, as well as in obtaining services such as water, electricity, heat, cargo transportation, labor, advertising, and communication.
台湾同胞投资者个人和台湾同胞投资企业中的台湾同胞职工在交通、通信、旅游、旅馆住宿等方面，享有与大陆同胞同等的待遇。
Taiwan compatriot investors and Taiwan compatriot employees of Taiwan-invested enterprises shall enjoy the same treatment as mainland compatriots in transportation, communication, tourism, hotel accommodation, and other aspects.
台湾同胞投资者投资的财产、工业产权、投资收益和其他合法权益，可以依法转让和继承。
The property, industrial property rights, investment returns, and other lawful rights and interests invested by Taiwan compatriot investors may be transferred and inherited according to law.
台湾同胞投资者依法获得的投资收益、其他合法收入和清算后的资金，可以依法汇回台湾或者汇往境外。
The investment returns, other lawful income, and funds after liquidation lawfully obtained by Taiwan compatriot investors may be remitted back to Taiwan or abroad according to law.
台湾同胞投资企业中的台湾同胞职工的合法收入，可以依法汇回台湾或者汇往境外。
The lawful income of Taiwan compatriot employees of Taiwan-invested enterprises may be remitted back to Taiwan or abroad according to law.
台湾同胞投资者可以委托亲友或者他人作为其投资的代理人，代理人应当持有具有法律效力的授权委托书。
Taiwan compatriot investors may entrust relatives, friends, or other persons as their investment agents, and the agent shall hold a legally effective power of attorney.
国家机关对台湾同胞投资企业收费的项目和标准，应当与大陆其他同类企业相同。任何机关或者单位不得对台湾同胞投资企业另立收费项目或者提高收费标准。
The items and standards of fees charged by state organs to Taiwan-invested enterprises shall be the same as those for other similar enterprises in mainland China. No organ or unit may establish separate fee items or raise fee standards for Taiwan-invested enterprises.
任何机关或者单位不得向台湾同胞投资企业摊派人力、物力、财力，不得对台湾同胞投资企业进行法律、法规规定以外的检查、罚款，不得违反国家规定强制或者变相强制台湾同胞投资企业参加各类培训、评比、鉴定、考核等活动。
No organ or unit may apportion human, material, or financial resources to Taiwan-invested enterprises, conduct inspections or impose fines beyond those provided by laws and regulations, or force or covertly force Taiwan-invested enterprises to participate in various training, evaluation, appraisal, assessment, or other activities in violation of national regulations.
台湾同胞投资企业对违反上述规定的行为，有权拒绝并向政府有关部门举报。接受举报的政府部门应当依法作出处理，并为举报人保密。
Taiwan-invested enterprises have the right to refuse and report to relevant government departments any acts violating the above provisions. The government department receiving the report shall handle it according to law and keep the reporter confidential.
国家对台湾同胞投资者的投资不实行国有化和征收；在特殊情况下，根据社会公共利益的需要，对台湾同胞投资者的投资可以依照法律程序实行征收，并给予相应的补偿。补偿相当于该投资在征收决定前一刻的价值，包括从征收之日起至支付之日止按合理利率计算的利息，并可以依法兑换外汇、汇回台湾或者汇往境外。
The state shall not nationalize or expropriate the investments of Taiwan compatriot investors; under special circumstances, for the needs of social public interest, the investments of Taiwan compatriot investors may be expropriated in accordance with legal procedures, and corresponding compensation shall be given. The compensation shall be equivalent to the value of the investment immediately before the expropriation decision, including interest calculated at a reasonable rate from the date of expropriation to the date of payment, and may be converted into foreign exchange and remitted back to Taiwan or abroad according to law.
国家依法保护台湾同胞投资者个人及其随行家属和台湾同胞投资企业中的台湾同胞职工及其随行家属的人身自由和人身安全。除依照国家有关法律规定办理的外，不得对台湾同胞采取限制人身自由的强制措施。
The state shall protect the personal freedom and personal safety of Taiwan compatriot investors and their accompanying family members, as well as Taiwan compatriot employees of Taiwan-invested enterprises and their accompanying family members, according to law. Except as provided by relevant national laws and regulations, no compulsory measures restricting personal freedom may be taken against Taiwan compatriots.
在台湾同胞投资企业集中的地区，可以依法成立台湾同胞投资企业协会。
In areas where Taiwan-invested enterprises are concentrated, Taiwan compatriot investment enterprise associations may be established according to law.
台湾同胞投资企业协会的合法权益以及按照其章程所进行的合法活动，受法律保护。
The lawful rights and interests of Taiwan compatriot investment enterprise associations and their lawful activities conducted in accordance with their articles of association shall be protected by law.
各级人民政府应当对台湾同胞投资提供优质、规范、方便的服务。各级人民政府台湾事务办事机构应当做好台湾同胞投资的法律宣传与咨询、投诉受理和纠纷解决等工作。
People's governments at all levels shall provide high-quality, standardized, and convenient services for Taiwan compatriot investments. The Taiwan affairs offices of people's governments at all levels shall do a good job in legal publicity and consultation, complaint acceptance, and dispute resolution for Taiwan compatriot investments.
台湾同胞投资者、台湾同胞投资企业、台湾同胞投资企业协会认为行政机关或者行政机关工作人员的具体行政行为侵犯其合法权益的，可以依照国家有关法律、行政法规的规定，申请行政复议或者提起行政诉讼。
If Taiwan compatriot investors, Taiwan-invested enterprises, or Taiwan compatriot investment enterprise associations believe that specific administrative acts of administrative organs or their staff infringe upon their lawful rights and interests, they may apply for administrative reconsideration or initiate administrative litigation in accordance with relevant national laws and administrative regulations.
台湾同胞投资者与大陆的公司、企业、其他经济组织或者个人之间发生的与投资有关的争议，当事人可以通过协商或者调解解决。
Disputes related to investment between Taiwan compatriot investors and mainland companies, enterprises, other economic organizations, or individuals may be resolved through negotiation or mediation by the parties.
当事人不愿协商、调解的，或者经协商、调解不成的，可以依照合同中的仲裁条款或者事后达成的书面仲裁协议，提交中国的仲裁机构仲裁。大陆的仲裁机构可以按照国家有关规定聘请台湾同胞担任仲裁员。
If the parties are unwilling to negotiate or mediate, or if negotiation or mediation fails, they may submit the dispute to an arbitration institution in China for arbitration in accordance with the arbitration clause in the contract or a written arbitration agreement reached afterwards. Arbitration institutions in mainland China may, in accordance with relevant national regulations, appoint Taiwan compatriots as arbitrators.
当事人未在合同中订立仲裁条款，事后又未达成书面仲裁协议的，可以向人民法院提起诉讼。
If the parties have not included an arbitration clause in the contract and have not reached a written arbitration agreement afterwards, they may file a lawsuit with the people's court.
台湾同胞以其设在其他国家或者地区的公司、企业或者其他经济组织作为投资者在大陆投资的，可以比照适用本实施细则。
If Taiwan compatriots invest in mainland China through companies, enterprises, or other economic organizations established in other countries or regions, these Implementation Rules shall apply mutatis mutandis.
本实施细则自发布之日起施行。
These Implementation Rules shall come into force as of the date of promulgation.