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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 the departments of the Customs, taxation and foreign exchang
