KYB CHINA(1988年6月25日国务院第10次常务会议通过 1988年7月3日中华人民共和国国务院令第7号发布 自发布之日起施行)
(Adopted at the 10th 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)
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。
These Provisions are formulated to promote economic and technological exchanges between the mainland and the Taiwan region, to facilitate the common prosperity of both sides of the Taiwan Strait, and to encourage companies, enterprises, and individuals from Taiwan (hereinafter collectively referred to as Taiwan investors) to invest in the mainland.
台湾投资者可以在大陆各省、自治区、直辖市、经济特区投资。
Taiwan investors may invest in all provinces, autonomous regions, municipalities directly under the Central Government, and special economic zones in the mainland.
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。
Taiwan investors are encouraged to engage in land development and operation in Hainan Province and designated islands and areas along the coast of Fujian, Guangdong, Zhejiang, and other provinces.
台湾投资者在大陆可以下列形式进行投资：
Taiwan investors may invest in the mainland in the following forms:
(一)举办台湾投资者拥有全部资本的企业；
(1) Establishing enterprises with all capital owned by Taiwan investors;
(二)举办合资经营企业、合作经营企业；
(2) Establishing equity joint ventures and contractual joint ventures;
(三)开展补偿贸易、来料加工装配、合作生产；
(3) Engaging in compensation trade, processing with supplied materials, assembly with supplied parts, and cooperative production;
(四)购买企业的股票和债券；
(4) Purchasing stocks and bonds of enterprises;
(五)购置房产；
(5) Purchasing real estate;
(六)依法取得土地使用权，开发经营；
(6) Obtaining land use rights according to law for development and operation;
(七)法律、法规允许的其他投资形式。
(7) Other forms of investment permitted by laws and regulations.
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。
Taiwan investors may invest in industries such as industry, agriculture, service industry, and other sectors that are in line with the direction of social and economic development in the mainland. Taiwan investors may select investment projects from those published by the relevant departments of local people's governments, or may propose their own investment project intentions and apply to the foreign economic relations and trade department of the proposed investment area or the examination and approval authority designated by the local people's government.
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。
The State encourages Taiwan investors to invest in establishing export-oriented enterprises and technologically advanced enterprises, and grants them corresponding preferential treatment.
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。
For enterprises with all capital owned by Taiwan investors, equity joint ventures, and contractual joint ventures (hereinafter collectively referred to as Taiwanese compatriot investment enterprises) established by Taiwan investors in the mainland, in addition to the application of these Provisions, the relevant state laws and regulations on foreign-related economy shall be applied mutatis mutandis, and they shall enjoy the treatment of foreign-invested enterprises accordingly.
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。
For other forms of investment by Taiwan investors in the mainland, as well as dividends, interest, rent, royalties, and other income derived from the mainland without establishing a business establishment in the mainland, in addition to the application of these Provisions, the relevant state laws and regulations on foreign-related economy may also be applied mutatis mutandis.
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。
Taiwan investors may invest with freely convertible currency, machinery and equipment or other tangible assets, industrial property rights, proprietary technology, etc.
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。
The investments, purchased assets, industrial property rights, profits from investments, and other lawful rights and interests of Taiwan investors in the mainland shall be protected by state laws, and may be transferred and inherited according to law.
台湾投资者在大陆的活动应当遵守国家的法律、法规。
The activities of Taiwan investors in the mainland shall comply with the laws and regulations of the state.
国家对台湾投资者的投资和其他资产不实行国有化。
The State shall not nationalize the investments and other assets of Taiwan investors.
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。
When the State expropriates Taiwanese compatriot investment enterprises for the needs of social public interest, it shall be carried out in accordance with legal procedures and appropriate compensation shall be given.
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。
The lawful profits, other lawful income, and funds after liquidation obtained by Taiwan investors from their investments may be remitted abroad according to law.
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。
Taiwanese compatriot investment enterprises shall be exempted from import customs duties, consolidated industrial and commercial tax, and shall be exempted from import licenses for machinery and equipment, production vehicles, and office equipment needed by the enterprise within its total investment amount, as well as for reasonable quantities of daily necessities and means of transport brought in for personal use by Taiwanese individuals during their work in the enterprise.
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。
Taiwanese compatriot investment enterprises shall be exempted from import customs duties, consolidated industrial and commercial tax, and shall be exempted from import licenses for raw materials, fuel, parts, components, and auxiliary materials imported for the production of export products, and shall be subject to customs supervision. If the above-mentioned imported materials are used for products sold in the mainland, the import procedures shall be completed retroactively and taxes shall be paid according to regulations.
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。
Export products produced by Taiwanese compatriot investment enterprises, except those restricted by the state for export, shall be exempted from export customs duties and consolidated industrial and commercial tax.
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。
Enterprises invested by Taiwanese compatriots may borrow funds from financial institutions in the mainland, and may also borrow funds from financial institutions outside the mainland, and may mortgage or guarantee with the assets and rights of the enterprise.
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。
For enterprises wholly owned by Taiwanese investors, the term of operation shall be determined by the investor itself; for equity joint ventures and contractual joint ventures, the term of operation shall be determined through negotiation between the Chinese and foreign parties, or may not be specified.
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。
The composition of the board of directors and the appointment of the chairman of an equity joint venture, and the composition of the board of directors or joint management organization and the appointment of the chairman or director of the joint management organization of a contractual joint venture, may be determined through negotiation between the Chinese and foreign parties with reference to the proportion of investment or the conditions of cooperation.
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。
Enterprises invested by Taiwanese compatriots shall conduct their operation and management activities in accordance with the approved contract and articles of association. The autonomy of the enterprise in operation and management shall not be interfered with.
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。
Taiwanese compatriots investing in the mainland and technical and managerial personnel employed from outside the mainland by enterprises invested by Taiwanese compatriots may apply for multiple-entry and exit documents.
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。
Taiwanese investors investing in the mainland may entrust their relatives or friends in the mainland as their agents. The agent shall hold a legally effective power of attorney.
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。
In areas where enterprises invested by Taiwanese compatriots are concentrated, Taiwanese investors may apply to the local people's government for the establishment of a Taiwanese business association.
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。
For Taiwanese investors investing in the mainland to establish equity joint ventures or contractual joint ventures, the Chinese party shall be responsible for the application; for establishing enterprises wholly owned by Taiwanese investors, the Taiwanese investor shall directly apply or entrust relatives or friends in the mainland, consulting service agencies, etc. to apply on its behalf. The application for investment by Taiwanese investors to establish an enterprise shall be uniformly accepted by the local department of foreign economic relations and trade or the examination and approval authority designated by the local people's government.
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。
The examination and approval of enterprises invested by Taiwanese compatriots shall be handled in accordance with the authority prescribed by the State Council. The departments of foreign economic relations and trade at all levels or the examination and approval authorities designated by the local people's government shall decide to approve or disapprove within 45 days from the date of receipt of all application documents.
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。
The applicant shall, within 30 days from the date of receipt of the approval certificate, apply to the administrative authority for industry and commerce for registration and obtain a business license in accordance with the relevant registration management measures.
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。
Disputes arising from the performance of contracts or related to contracts in the investment of Taiwanese investors in the mainland shall be resolved as far as possible through consultation or mediation by the parties.
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。
If the parties are unwilling to consult or mediate, or if consultation or mediation fails, they may submit the dispute to an arbitration institution in the mainland or Hong Kong for arbitration in accordance with the arbitration clause in the contract or a written arbitration agreement reached afterwards.
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。
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.
本规定由对外经济贸易部负责解释。
These Provisions shall be interpreted by the Ministry of Foreign Economic Relations and Trade.
本规定自发布之日起施行。
These Provisions shall come into force on the date of promulgation.