关于外商投资举办投资性公司的暂行规定 Provisional Regulations of the Ministry of Foreign Trade and Economic Cooperation

e established by its subsidiary in accordance with the conditions as approved by the examination and approval authorities， as well as the capital contribution by the investment company to the registered capital of and the technology transfer to the enterprise （s） to be established when it invests within the territory of China.

　　Article 13 The investment activities by an investment company within the territory of China shall not be limited to the place of its registration.

　　Article 14 Matters concerning the taxation of an investment company shall be handled in accordance with the relevant laws and regulations of China.

　　Article 15 An Investment Company shall actually implement its project investment plan， and its investment situation of the previous year shall be filed with MOFTEC within the first 3 months of each year.

　　Article 16 An investment company and the enterprises established with its investment shall be legal persons or entities independent of each other. Their business transactions shall be dealt with as normal business transaction between independent enterprises.

　　Article 17 An investment company as well as the enterprises established with its investment shall abide by the laws and regulations of China， and shall not escape from being administrated and evade paying taxes by any means.

　　Article 18 These Regulations are applicable as a measure of reference to investors from the regions of Taiwan， Hong Kong and Macao carrying out investment and establishing investment companies in the mainland.

　　Article 19 The interpretation of these Regulations shall be vested in the Ministry of Foreign Trade and Economic Cooperation.

　　Article 20 These Regulations shall be implemented as of the date of their promulgation

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