对外贸易经济合作部、国家工商行政管理局关于外商投资企业合并与分立.doc

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1、Circular on the Merge and Separate Establishment of Foreign Investment Enterprises Revised对外贸易经济合作部、国家工商行政管理局关于外商投资企业合并与分立的规定 已被修订 发布日期：1999-09-23Promulgation date：1999-09-23生效日期：1999-11-01Effective date：1999-11-01发布部门：对外贸易与经济合作部（含原对外经济贸易部）（已变更), 国家工商行政管理总局Department：Ministry of Foreign Trade and Ec

2、onomic Cooperation (incl. Former Ministry of Foreign Economy and Tra, State Administration for Industry and Commerce类别：对外经贸Subject: Foreign Economy and Trade*注：本篇法规已被对外贸易经济合作部和国家工商行政管理总局关于修改关于外商投资企业合并与分立的规定的决定（发布日期：2001年11月22日实施日期：2001年11月22日）修改对外贸易经济合作部、国家工商行政管理局关于外商投资企业合并与分立的规定Regulations on the M

3、erge and Separate Establishment of Foreign Investment Enterprises第一条 为了规范涉及外商投资企业合并与分立的行为，保护企业投资者和债权人的合法权益，根据中华人民共和国公司法和有关外商投资的法律和行政法规，制定本规定。Article 1 To standardize action related to the merge and separate establishment of foreign investment enterprises and to protect the legal rights of investors

4、of the enterprises and creditors, the present Regulations are enacted in accordance with the Company Law of the People Republic of China and with laws and administrative regulations on foreign investment enterprises.第二条 本规定适用于依照中国法律在中国境内设立的中外合资经营企业、具有法人资格的中外合作经营企业、外资企业、外商投资股份有限公司（以下统称公司）之间合并或分立。公司与中

5、国内资企业合并，参照有关法律、法规和本规定办理。Article 2 These regulations are applicable to the merge and separate establishment between Chinese foreign joint ventures, Chinese-foreign contractual joint ventures with legal status, wholly foreign-owned enterprises, and companies limited with foreign investment (hereinafte

6、r referred to as companies) that are established within Chinese territory in accordance with the Chinese laws.Merge between foreign investment companies and enterprises with Chinese domestic investment shall be handled in reference to the relevant laws and regulations and the present Regulations.第三条

7、本规定所称合并，是指两个以上公司依照公司法有关规定，通过订立协议而归并成为一个公司。公司合并可以采取吸收合并和新设合并两种形式。吸收合并，是指公司接纳其他公司加入本公司，接纳方继续存在，加入方解散。新设合并，是指两个以上公司合并设立一个新的公司，合并各方解散。Article 3Merge referred to in the present Regulations refers to the merge into one company of two or more companies through signing agreement according to the rules of th

8、e Company Law.Merge of companies may take the forms of assimilative merge and newly established merge.Assimilative merge refers to a company accepting other companies remains to exist while the accepted companies will be dismissed.Newly established merge refers to two or more companies merge into on

9、e new company with the dismissal of each original party of the merge.第四条 本规定所称分立，是指一个公司依照公司法有关规定，通过公司最高权力机构决议分成两个以上的公司。公司分立可以采取存续分立和解散分立两种形式。存续分立，是指一个公司分解为两个以上公司，本公司继续存在并设立一个以上新的公司。解散分立，是指一个公司分解为两个以上公司，本公司解散并设立两个以上新的公司。Article 4 Separate establishment referred to in the present Regulations refers to

10、 the fact that one company is divided into two or more companies in accordance with the Company Law, and through decisions made by the companys supreme executive body.Separate establishment may take the forms of continuous-existence separate establishment and dismissed-separate establishment.Continu

11、ous-existence separate establishment refers to the fact that one company is divided into two or more companies while the company remains to exist after the establishment of one or more new companies.Dismissed-separate establishment refers to the fact that one company is divided into two or more comp

12、anies while the company itself is dismissed after the establishment of two or more new companies.第五条公司合并或分立，应当遵守中国的法律、法规和本规定，遵循自愿、平等和公平竞争的原则，不得损害社会公共利益和债权人的合法权益。公司合并或分立，应符合指导外商投资方向暂行规定和外商投资产业指导目录的的规定，不得导致外国投资者在不允许外商独资、控股与占主导地位的产业的公司中独资、控股或占主导地位。公司因合并或分立而导致其所从事的行业或经营范围发生变更的，应符合有关法律、法规及国家产业政策的规定并办理必要的

13、审批手续。Article 5 Merge or separate establishment of companies shall abide by the Chinese laws, regulations and the present Regulations, shall follow the principle of self-willingness, equality and fair competition, and shall not be harmful to the social public interest and to the legal rights of the c

14、reditors.Merge or separate establishment of companies shall be accorded with the stipulations of the Provisional Regulations Guiding the Directions of Foreign Investment and of the Guiding Catalog of Industries for Foreign Investment, and shall not lead to solo investment, share-controlling or domin

15、ance status by foreign investors in companies of industries where solo investment, share-controlling or dominance status by foreign investors are not allowed.Alteration in profession or scope of business of companies as a result of merge or separate establishment shall be governed by the relevant la

16、ws, regulations and provisions of the State industry policies, and shall go through the approval procedures.第六条公司合并或分立，应当符合海关、税务和外汇管理有关部门颁布的规定。合并或分立后存续或新设的公司，经审批机关、海关和税务等机关核定，继续享受原公司所享受的各项外商投资企业待遇。Article 6 Merge or separate establishment of companies shall be accorded with the regulations issued by

17、 the departments of the Customs, taxation and foreign exchange. After verifying by the departments of examination and approval, the Customs and taxation, etc., companies which continue to exist or the newly established after merge or separate establishment shall continue to enjoy the same various tr

18、eatments of foreign investment enterprises as they enjoyed originally.第七条公司合并或分立，须经公司原审批机关批准并到登记机关办理有关公司设立、变更或注销登记。拟合并公司原审批机关或登记机关有两个以上的，由合并后公司所在地对外经济贸易主管部门和国家工商行政管理局（以下简称国家工商局）授权的登记机关作为审批和登记机关。拟合并公司的投资总额之和超过公司原审批机关或合并后公司住所地审批机关权限的，由具有相应权限的审批机关审批。拟合并的公司至少有一家为股份有限公司的，由中华人民共和国对外贸易经济合作部（以下简称外经贸部）审批。Art

19、icle 7 Merge or separate establishment of companies shall be examined and approved by the original departments for examination and approval,and shall go to the registration department for registration for the establishment, alteration or turn in.Where there exist more than two original departments f

20、or examination and approval for the companies to be merged, the registration departments authorized by the department of foreign trade and economic cooperation in the place where the merged companies are located and the State Administration for Industry and Commerce (hereinafter referred to as SAIC

21、for short) shall be the institutions functioning for examination and approval and registration.Where there are companies to be merged, of which total amount of investment exceeds the power of the original authorities for examination and approval or that of the authorities for examination and approva

22、l in the place where the merged companies are located, the merge shall be examined and approved by the authorities having respective power for examination and approval.When there are companies to be merged, of which at least one is a share limited company, the merge shall be examined and approved by

23、 the Ministry of Foreign Trade and Economic Cooperation (hereinafter referred to as MOFTEC for short).第八条因公司合并或分立而解散原公司或新设异地公司，须征求拟解散或拟设立公司的所在地审批机关的意见。Article 8 Dismissal of the original companies or establishment of new companies in different places owing to merge or separate establishment,opinions

24、 should be sought from the authorities for examination and approval in the place where the companies are located.第九条在投资者按照公司合同、章程规定缴清出资、提供合作条件且实际开始生产、经营之间，公司不得合并或分立。Article 9 Companies shall not be merged or separately be established before they pay in their capital, provide conditions for cooperati

25、on and actually start production and operation in accordance with the companies contract and the articles of association.第十条有限责任公司之间合并后为有限责任公司。股份有限公司之间合并后为股份有限公司。上市的股份有限公司之间合并或者公司合并为有限责任公司的。非上市的股份有限公司与有限责任公司合并后可以是股份有限公司，也可以是有限责任公司。Article 10 Merge between liability limited companies will become liab

26、ility limited company after merge. Merge between share limited companies will become share limited company after merge.Merge between share limited companies on sale and liability limited companies will become share limited company after merge. Merge between share limited companies not on sale and li

27、ability limited companies will become either share limited company or liability limited company after merge.第十一条有限责任公司与股份有限公司合并后为股份有限公司的，合并后公司的注册资本为原有限责任公司净资产根据拟合并的股份有限公司每股所含净资产额折成的股份额与原股份有限公司的股份总额之和。Article 11 When the share limited companies are merged or the companies become a liability limited o

28、ne after such merge, their registered capital after merge shall be the totality of the original amount of their registered capital.Where the liability limited companies and share limited companies are merged into one share limited company, the registered capital of the company after merge shall be t

29、he totality of the value of shares converted into by the value of net assets each share of the original liability limited companies contains and the total shares of the original share limited companies.第十二条根据本规定第十一条第一款合并的，各方投资者在合并后的公司中的股权比例，根据国家有关规定，由投资者之间协商或根据资产评估机构对其在原公司股权价值的评估结果，在合并后的公司合同、章程中确定，但

30、外国投资者的股权比例不得低于合并后公司注册资本的百分之二十五。Article 12 Where there is merge between companies accorded with Clause one of Article 11 of the present Regulations, the stock equity proportion of the invested parties in the company after merge shall be determined, as stipulated by the State, through negotiations bet

31、ween the investors or calculated in accordance with the appraisal result of the stock equity value of the original company done by an assets evaluation institution, and shall be recorded in the companys contract and the articles of association after merge. But the equity share of the foreign party s

32、hall not be below 25% of the registered capital in the merged company.第十三条分立后公司的注册资本额，由分立前公司的最高权力机构，依照有关外商投资企业法律、法规和登记机关的有关规定确定，但分立后公司的注册资本额之和应为分立前公司的注册资本额。Article 13 The volume of registered capital of a company after separation shall be determined by the supreme executive body of the original comp

33、any before separation, in accordance with the relevant laws and regulations concerning foreign investment enterprises and regulations of the registration institutions. But the totality of the volume of registered capital of all companies after separation shall be equal to the total volume of registe

34、red capital of the company before separation.第十四条各方投资者在分立后的公司中的股权比例，由投资者在分立后的公司合同、章程中确定，但外国投资者的股权比例不得低于分立后公司注册资本的百分之二十五。Article 14 The stock equity ratio of all investors in their companies after separation shall be determined in their companies contracts and the articles of accociation, but the equ

35、ity ratio of each foreign party shall not be below 25% of the registered capital in its company after separation.第十五条公司合并，采取吸收合并形式的，接纳方公司的成立日期为合并后公司的成立日期；采取新设合并形式的，登记机关核准设立登记并签发营业执照的日期为合并后公司的成立日期；采取新设合并形式的，登记机关核准设立登记并签发营业执照的日期为合并后公司的成立日期。因公司分立而设立新公司的，登记机关核准设立登记并签发营业执照的日期为分立后公司的成立日期。Article 15 The me

36、rge of companies takes the form of assimilative merge,the date of establishment of the accepting company shall be the date of establishment of the merged company; for those taking the form of newly established company, the date on which the registration institution gives its approval for the establi

37、shment registration and issues business license shall be the date of the establishment of the company after merge.where companies are newly established as a result of separation, the date on which the registration institution gives its approval for the establishment registration and issues business

38、license shall be the date of the establishment of the companies after separation.第十六条涉及上市的股份有限公司合并或分立的，应当符合有关法律、法规和国务院证券监督管理部门对上市公司的规定并办理必要的审批手续。Article 16 When merge or separation involves listing share limited companies, it must be acted in conformity with the relevant laws and regulations and the

39、 regulations on listing companies issued by the departments for supervision of securities under the State Council, and shall go through necessary procedures for examination and approval.第十七条公司与中国内资企业合并必须符合我国利用外资的法律、法规规定和产业政策要求并具备以下条件：（一）拟合并的中国内资企业是依照中华人民共和国公司法规范组建的有限责任公司和股份有限公司；（二）投资者符合法律、法规和部门规章对合并

40、后公司所从事有关产业的投资者资格要求；（三）外国投资者的股权比例不得低于合并后公司注册资本的百分之二十五；（四）合并协议各方保证拟合公司的原有职工充分就业或给予合理安置。Article 17 Merge between foreign investment companies and Chinese enterprises with domestic investment shall be carried out in accordance with the Chinese laws and regulations on using foreign investment and Chinas

41、industry policies, and shall meet the conditions as follows:(1) The Chinese enterprises with domestic investment to be merged must be liability limited companies or share limited companies established in accordance with the norms stipulated in the Company Law of the Peoples Republic of China;(2) The

42、 investors must meet with the qualifications required for the investors engaged in the related industries of the company after merge as stipulated in the relevant laws, regulations and rules by the departments concerned;(3) The equity share of the foreign party shall not be below 25% of the register

43、ed capital in the company after merge;(4) All parties to the agreement on merge shall guarantee full employment of their original staff members and workers of the companies to be merged or make rational arrangement.第十八条公司吸收合并，由接纳方公司作为申请人，公司新设合并，由合并各方协商确定一个申请人。申请人应向审批机关报送下列文件：（一）各公司法定代表人签署的关于公司合并的申请书

44、和公司合并协议；（二）各公司最高权力机构关于公司合并的决议；（三）各公司合同、章程；（四）各公司的批准证书和营业执照复印件；（五）由中国法定验资机构为各公司出具的验资报告；（六）各公司的资产负债及财产清单；（七）各公司上一年度的审计报告；（八）各公司的债权人名单；（九）合并后的公司合同、章程；（十）合并后的公司最高权力机构成员名单；（十一）审批机关要求报送的其他文件。Article 18 For assimilative merge of companies, the accepting party should be the applicant. For merge in the form

45、of newly established company, an applicant should be determined through negotiations of all parties.The following documents should be submitted by the applicant to the authorities for examination and approval:(1) Application for the merge of the companies and agreement on merge of the companies sign

46、ed by the legal representatives of all companies concerned;(2) Decision on the merge of companies made by the supreme authorities of each of the companies;(3) Contracts and the articles of association of all companies;(4) Copies of approval certificates and business licenses of all companies;(5) Cre

47、dit examination reports of all companies provided by authorized Chinese institutions for credit examination;(6) Balance sheet and property list of all companies;(7) Audit reports of the previous year of all companies;(8) List of creditors of all companies;(9) Companys contract and the articles of as

48、sociation after merge;(10) Membership list of the institution with supreme power of the company;(11) Other documents required by the authorities for examination and approval.第十九条公司合并协议应包括下列主要内容：（一）合并协议各方的名称、住所、法定代表人；（二）合并后公司的名称、住所、法定代表人；（三）合并后公司的投资总额和注册资本；（四）合并形式；（五）合并协议各方债权、债务的承继方案；（六）职工安置办法；（七）违约责任；（八）解决争议的方式；（九）签约日期、地点；（十）合并协议各方认为需要规定的其他事项。Article 19 The agreement on companiess merge should include the following contents:(1) Names, addresses and legal representatives of all contractual parties for merge;(2) Name, addr