Article 1: In order to protect and encourage investment by Taiwan compatriots and promote economic development across the Taiwan Strait, these implementation rules are formulated to implement the "Investment Protection Law of the People's Republic of China and Taiwan Compatriots". Article 2 The term “investment by Taiwanese compatriots” as mentioned in these Implementing Rules refers to the investment by Taiwanese companies, enterprises, other economic organizations or individuals as investors in other provinces, autonomous regions and municipalities (hereinafter referred to as the mainland). Article 3: The state protects the investments of Taiwan compatriots in accordance with the law.
The investments, investment income and other legitimate rights and interests of Taiwan compatriot investors are protected by national laws and may not be misappropriated or damaged by any agency, unit or individual. Article 4: The state encourages Taiwan compatriots to invest in accordance with the law.
Investment by Taiwanese compatriots will enjoy preferential treatment in accordance with the relevant national laws, administrative regulations and these implementation rules. Article 5 The Investment Protection Law of the People's Republic of China and Taiwan Compatriots and these Implementing Rules shall apply to investments made by Taiwan compatriots; if there are no provisions in the Investment Protection Law of the People's Republic of China and Taiwan Compatriots and these Implementing Rules, they shall apply mutatis mutandis. National foreign-related economic laws and administrative regulations. Article 6: Investment by Taiwanese compatriots shall be consistent with the national economic and social development plan of the country, comply with the requirements of national industrial policy and investment orientation, and shall apply mutatis mutandis to the national regulations on guiding the direction of foreign investment. Article 7 Investors from Taiwan compatriots may use freely convertible currency, machinery and equipment or other physical objects, industrial property rights, non-patented technologies, etc. as investments.
Taiwan compatriot investors can reinvest the income earned from their investments. Article 8 Investment by Taiwan compatriots may adopt the following forms of investment in accordance with the law:
(1) Establishing an enterprise wholly or partially invested by Taiwan compatriot investors (hereinafter referred to as an enterprise invested by Taiwan compatriots);
< p>(2) Cooperate in the exploration and development of natural resources;(3) Carry out compensation trade, processing and assembly, and cooperative production;
(4) Purchase corporate stocks and bonds;
p>
(5) Purchase real estate;
(6) Obtain land use rights, develop and operate;
(7) Purchase small state-owned enterprises or collective enterprises or private enterprises;
(8) Other investment forms permitted by laws and administrative regulations. Article 9 If investment by Taiwanese compatriot investors requires approval, the approval procedures shall be handled in accordance with the procedures stipulated in relevant national laws and administrative regulations. Article 10: When approving investments by Taiwanese compatriots, the approval authorities should improve efficiency, reduce management levels, simplify approval procedures, and ensure that the management system is unified, open, and transparent. Article 11 Enterprises invested by Taiwanese compatriots shall enjoy preferential tax treatment in accordance with relevant national laws and administrative regulations. Article 12 Investment projects by Taiwanese compatriots investing in the central and western regions of the mainland may be encouraged or restrictions appropriately relaxed in accordance with relevant national regulations. Article 13 If Taiwanese compatriots’ investment in enterprises meets the loan principles, they may be provided with necessary credit support in accordance with relevant national regulations. Article 14 Individual investors from Taiwan compatriots and their accompanying family members, as well as employees from Taiwan compatriots in enterprises invested by Taiwan compatriots and their accompanying family members, may apply to the public security organs for multiple entries and exits within a certain period in accordance with the relevant national laws and administrative regulations. Procedures and temporary residence procedures for the corresponding period. The entry, exit and temporary residence procedures for foreign employees in enterprises invested by Taiwanese compatriots shall be handled in accordance with the relevant national laws and administrative regulations. Article 15 The children of individual investors from Taiwan compatriots and the children of Taiwan compatriots employees in enterprises invested by Taiwan compatriots may enter primary schools, middle schools and colleges on the mainland to receive education in accordance with relevant national regulations.
Taiwan compatriot investors or Taiwan compatriots investment enterprise associations may apply to establish schools for the children of Taiwan compatriots in accordance with relevant national regulations in areas where Taiwan compatriots invest heavily. Approved schools for the children of Taiwan compatriots shall be subject to the supervision of the education administrative department. Article 16: Enterprises invested by Taiwan compatriots shall enjoy autonomy in operation and management in accordance with the law.
The autonomy of Taiwan compatriots in the operation and management of enterprises invested in is protected by national law and is not subject to illegal interference or infringement by any agency, unit or individual. Article 17: Enterprises invested by Taiwan compatriots enjoy the same treatment as other similar enterprises in the mainland in purchasing machinery and equipment, raw materials and auxiliary materials, and in obtaining services such as water, electricity, heat, cargo transportation, labor, advertising, and communications.
Individual investors from Taiwan compatriots and employees from Taiwan compatriots in enterprises invested by Taiwan compatriots enjoy the same treatment as compatriots from mainland China in terms of transportation, communications, tourism, hotel accommodation, etc. Article 18 The property, industrial property rights, investment income and other legitimate rights and interests invested by Taiwanese compatriot investors may be transferred and inherited in accordance with the law. Article 19: Investment income, other legal income and liquidated funds obtained by Taiwan compatriot investors in accordance with the law may be remitted back to Taiwan or remitted abroad in accordance with the law.
The legitimate income of Taiwanese employees in enterprises invested by Taiwanese compatriots can be remitted back to Taiwan or abroad in accordance with the law. Article 20 Taiwan compatriot investors may entrust relatives, friends or others to act as their investment agents, and the agent shall hold a legally binding power of attorney. Article 21: The items and standards for charges charged by state agencies to enterprises invested by Taiwan compatriots should be the same as those for other similar enterprises in the mainland. No agency or unit may establish separate charging items or raise charging standards for enterprises invested by Taiwan compatriots.
No agency or unit may allocate human, material, or financial resources to enterprises invested by Taiwan compatriots, may not conduct inspections or impose fines on enterprises invested by Taiwan compatriots other than those prescribed by laws and regulations, and may not violate national regulations or force Taiwan in disguise. Compatriots investing in enterprises participate in various training, evaluation, appraisal, assessment and other activities.
Enterprises invested by Taiwanese compatriots have the right to refuse and report to relevant government departments any behavior that violates the above regulations. The government department that receives the report shall handle it in accordance with the law and keep the whistleblower confidential.