Corporate Law and Securities Law Legislations of China

Mainland China

(Note: English version of the laws and regulations are only for reference. In case of discrepancy, the original version in Chinese shall prevail.)

• General


1. Company Law of PRC(1993)


2. Securities Law of PRC(1998)


3. Law of PRC on Partnership Enterprises(1997)


• Registration


1. Regulations of PRC on Administration of Registration of Companies (1994)


2. Procedures of PRC for the Registration and Administration of Chinese-foreign Equity Joint Ventures (1980)


3. Interim Provisions of PRC on the Administration of Resident Representative Offices of Foreign Enterprises(1980)


4. Notice Concerning Registration of Resident Offices of Foreign Enterprises(1980)


5. Detailed Rules on the Approval and Control of Resident Representative Offices of Foreign Enterprises (1995)


6. Regulations Concerning Jurisdiction and Procedures to Deal Out Punishment for Violations of Registration Administrative Decrees by Foreign Investment Enterprises (1989)


• State-owned Company


1. Law of PRC on Enterprise Bankruptcy(1986)


• Foreign Investment


1. Provisions of the State Council for the Encouragement of Foreign Investment (1986)


2. Law of PRC on the Protection of Investment of Taiwan Compatriots(1994)


3. Provisions of the State Council Concerning the Encouragement of Investments by Compatriots from Taiwan(1988)


4. Provisions of the State Council Concerning the Encouragement of Investments by Overseas Chinese and Compatriots from Hong Kong and Macao (1990)


5. Interim Provisions on Guidance for Foreign Investment(1995)


6. Catalogue for the Guidance of Foreign Investment Industries(1995)


7. Law of PRC on Chinese-foreign Equity Joint Ventures (1979,1990)


8. Regulations for Implementation of the Law of PRC on Chinese-foreign Equity Joint Ventures (1983)


9. Regulations for Contracted Operation of Chinese-foreign Equity Joint Ventures (1990)


10. Interim Provisions for the Duration of Chinese-foreign Equity Joint Ventures (1990)


11. Law of PRC on Chinese-foreign Contractual Joint Ventures(1988)


12. Detailed Rules for the Implementation of the Law of PRC on Chinese-foreign Contractual Joint Ventures(1995)


13. Explanations on Implementing Certain Articles of Detailed Rules on the Implementation of the Law of the People's Republic of China on Sino-Foreign Joint Cooperative Ventures(1996)


14. Law of PRC on Foreign-capital Enterprises (1986)


15. Implementation Regulations for the Law of PRC on Foreign-capital Enterprises (1990)


16. Accounting Regulations of PRC for Joint Ventures Using Chinese and Foreign Investment(1985)


17. Regulations on Labour Management in Enterprises Involving Overseas Investment(1994)


18. Several Regulations Regarding the Change of Ownership Interest of the Investors in Foreign Investment Enterprises(1997)


19. Procedures for Liquidation of Foreign-Funded Enterprises (1996)


20. Interim Measures for the Administration of the Foreign-invested Development and Management of Tracts of Land (1990)


21. Regulations on Establishing Foreign-Invested Advertising Enterprises (1994)


22. Provisional Measures on the Establishment of Sino-Foreign Joint-Venture Trading Companies on a Pilot Basis(1994)


23. Regulations of the PRC Governing Financial Institutions with Foreign Capital (1994)


24. Provisional Regulations on the Establishment of Foreign-funded Joint Stock Companies Limited(1995)


25. Provisional Regulations on Investment Companies Established by Foreign Investors(1995)


26. Provisions on the Establishment of Foreign-funded Construction Enterprises(1995)


27. Circular on Issues Pertaining to the Establishment of Foreign Funded Shipping Companies in China (1995)


28. Regulations on the Examination and Approval of Foreign-funded Enterprises Serving as Agent for International Cargo Transport(1996)


29. Regulations Concerning the Examination and Approval of International Freight Forwarding Agencies With Foreign Investment(1996)


• Taxation


1. Law of PRC Concerning the Administration of Tax Collection (1992)


2. Detailed Rules For the Implementation of the Law of the PRC to Administer the Levying and Collection of Taxes (1993)


3. Income Tax Law of PRC for Enterprises With Foreign Investment and Foreign Enterprises(1991)


4. Rules for the Implementation of the Income Tax Law of PRC for Enterprises With Foreign Investment and Foreign Enterprises(1991)


5. Resolutions of the Standing Committee of the National People's Congress Regarding the Application of Provisional Regulations on Value-added Tax, Consumption Tax, Business Tax, etc., to Enterprises With Foreign Investment and Foreign Enterprises (1993)


6. Provisional Regulations of PRC on Business Tax (1993)


7. Provisional Regulations of PRC on Resource Tax (1993)


8. Provisional Regulations of PRC on Consumption Tax (1993)


9. Provisional Regulations of PRC on Land Appreciation Tax (1993)


10. Interim Regulations of PRC on Stamp Tax(1988)


11. Regulations of PRC on Import and Export Duties(1985)


• Securities Market


1. Interim Provisions on the Management of the Issuing and Trading of Stocks(1993)


2. Administrative Measures on Establishment of Overseas Investment Funds for Chinese Industries(1995)


• Related Laws


1. General Principles of the Civil Law of PRC (1986)


2. Contract Law of PRC (1999)


3. The Supreme People's Court's Interpretations of Certain Issues Concerning the Application of the Contract Law of PRC (Part One)(1999)


4. Guarantee Law of PRC (1995)


5. Customs Law of PRC (1987)


6. Civil Procedure Law of PRC (1991)


7. Arbitration Law of PRC (1994)


8. Administrative Procedure Law of PRC (1989)


9. Regulations on Administrative Reconsideration(1990)


10. China International Economic and Trade Arbitration Commission Arbitration Rules (1995)


• Other Related Links


1. Guide to investment in China