中國(guó)投資發(fā)展促進(jìn)會(huì)副會(huì)長(zhǎng)沈覺人
(1999年11月,意大利) SHEN Jueren
Vice President of China Association for the Promotion of Investment
(Italy, November, 1999)
第二, 中國(guó)政府對(duì)外商投資在所得稅方面給予了一系列優(yōu)惠政策,這些政策主要有:
II). Chinese government offers a serious of preferential policies on income tax to foreign investment including the follows:
在經(jīng)濟(jì)特區(qū)、高新技術(shù)產(chǎn)業(yè)區(qū)、經(jīng)濟(jì)技術(shù)開發(fā)區(qū), 所得稅率從33%降為15%。在沿海開放地帶、省會(huì)城市、沿邊和沿江開放城市,企業(yè)所得稅率從33%降為24%。對(duì)外商投資生產(chǎn)性企業(yè),經(jīng)營(yíng)期在十年以上的,實(shí)行從獲利年度起2年免征、3年減半征收企業(yè)所得稅。此外,中國(guó)政府對(duì)出口型企業(yè)、投資回收周期長(zhǎng)的項(xiàng)目等也給予相應(yīng)所得稅減免。
The business income tax has come down from 33% to 15% applicable to entities in special economic zones, new and hi-tech industrial zones and economic and technological development zones, and in coastal open areas, provincial capital cities as well as other open cities, the income tax is 24% instead of 33%. As to manufacturing enterprises with foreign investment with a term of more than 10 years, the business income tax will be exempted in the first two profit-making years and reduced by half in the ensuing three years. Other tax incentives have been granted by the Chinese government to export-oriented enterprises and projects requiring a longer investment recovery cycles as well.
第三, 中國(guó)政府鼓勵(lì)外商投資高新技術(shù)產(chǎn)業(yè),向中國(guó)企業(yè)轉(zhuǎn)讓技術(shù)。
III). The Chinese government encourages foreign investment into high-tech industries and technology transfers to Chinese enterprises.
對(duì)己設(shè)立的鼓勵(lì)類和某些限制類企業(yè)、外商投資研究開發(fā)中心和產(chǎn)品出口型企業(yè)進(jìn)行技術(shù)改造,進(jìn)口有關(guān)自用設(shè)備及其配套技術(shù)、配件、備件,可免證進(jìn)口關(guān)稅和進(jìn)口環(huán)節(jié)稅;
When a foreign investor invests in a research and development (R&D) center or in technical renovation of an export-oriented enterprise, the equipment imported by such center or enterprise for its own use and the supporting technology, parts and components thereof will be exempted from import duties and import-stage taxes;
外商向中國(guó)境內(nèi)轉(zhuǎn)讓技術(shù),凡屬技術(shù)先進(jìn)或條件優(yōu)惠的,可免征營(yíng)業(yè)稅和企業(yè)所得稅;外商投資企業(yè)取得的技術(shù)轉(zhuǎn)讓收入免征營(yíng)業(yè)稅?!? When a foreign investor transfers technology to China and when such technology is advanced in nature or the term of such transfer is favorable, its corporate income tax and business tax will be exempted; The proceeds from technology transfer by a foreign invested enterprise will be exempted from business tax.
第四,中國(guó)政府鼓勵(lì)外商投資企業(yè)擴(kuò)大出口,按照國(guó)際通行做法,對(duì)出口產(chǎn)品實(shí)行退稅政策。外商投資企業(yè)在投資總額內(nèi)采購(gòu)國(guó)產(chǎn)設(shè)備,可全額退還國(guó)產(chǎn)設(shè)備增值稅并抵免企業(yè)所得稅。
IV). The Chinese government encourages foreign invested enterprises to expand export and applies a tax refund policy to export products, an internationally prevailing practice. When a foreign invested enterprise procures domestically manufactured equipment and when the value of such purchase is within the total amount of investment, the full amount of value-added tax on such domestic equipment will be refunded and regarded as a creditable amount in business income tax.
第五,中國(guó)政府規(guī)定,除了衛(wèi)星導(dǎo)航定位接受設(shè)備及關(guān)鍵部件等涉及國(guó)家安全,城市地鐵及輕軌的建設(shè)和經(jīng)營(yíng)等公用事業(yè),銅鉛鋅等少數(shù)有色金屬開采等領(lǐng)域不允許外商獨(dú)資或控股外,其他絕大多數(shù)領(lǐng)域?qū)ν馍痰某止杀壤患右韵拗啤?BR> V). According to provisions of the Chinese government, there is no equity ceiling on foreign investment in most areas, whereas wholly foreign owned enterprises or controlling foreign equity is not allowed in the manufacturing of receiving equipment for satellite navigation and positioning systems and their key parts and components etc, which have national security implications, construction and operation of metro and light-rail and other public utilities, or exploration of a few ferrous metals including copper, lead and zinc.
第六,中國(guó)法律規(guī)定,中外合作經(jīng)營(yíng)的期限,根據(jù)不同行業(yè)和項(xiàng)目的具體情況,由合營(yíng)各方協(xié)商決定。一般項(xiàng)目的合營(yíng)期限原則上為10年一30年。投資大、建設(shè)期長(zhǎng)、資金利潤(rùn)低的項(xiàng)目,合營(yíng)期限也可以在30年以上。合資企業(yè)合同期滿,可提出延長(zhǎng)合資期的申請(qǐng)。
VI). According to Chinese law, parties to a contractual joint venture may decide on the term of the venture through consultation based on specific circumstances in different sectors and projects. In general, the term of a contractual joint venture may range from 10 years to 30 years. The term may exceed 30 years for projects involving large investment, long construction period and low returns. The joint venture may apply for extension when the joint venture contract expires.
第七,中國(guó)政府鼓勵(lì)外商投資企業(yè)產(chǎn)品出口或替代進(jìn)口,并給予相應(yīng)的優(yōu)惠政策。對(duì)非高新技術(shù)產(chǎn)業(yè)的外商獨(dú)資企業(yè),要求產(chǎn)品全部或大部分出口,其他外商投資企業(yè)產(chǎn)品出口比例均由合資合作雙方在合同中自行約定。
VII). The Chinese government encourages foreign invested enterprises to export their products or substitute imports with domestic products and has introduced preferential policies. Wholly foreign owned enterprises in sectors other than new and hi-tech industries are required to export all or most of their products, while partners to other foreign invested enterprises could determine export ratios in their joint venture contracts.
第八,中國(guó)法律規(guī)定,外商投資者從所投資企業(yè)取得的利潤(rùn),在履行納稅義務(wù)后,可自由匯出境外。
VIII). As provided by the Chinese law, foreign investors may freely remit abroad their profits originated from the investment enterprises after fulfilling taxation obligations.
第九,中國(guó)政府向外商投資企業(yè)提供金融支持。中國(guó)政府允許中國(guó)商業(yè)銀行接受外方股東擔(dān)保,允許外商投資企業(yè)以外匯質(zhì)押方式向中國(guó)境內(nèi)中國(guó)外匯指定銀行申請(qǐng)人民幣貸款;設(shè)立專項(xiàng)產(chǎn)業(yè)投資基金緩解增資時(shí)中方股本金不足的問題;允許中國(guó)商業(yè)銀行對(duì)符合條件的中方股東發(fā)放股本貸款。
IX). The Chinese government may provide financial support to foreign invested enterprises. The Chinese government permit the following activities: Chinese commercial banks may accept guarantee provided by foreign shareholders; foreign invested enterprises may apply to designated Chinese banks dealing in foreign exchange business within the territory of China for Renminbi loans using foreign exchange collateral securities; special industrial investment fund may be set up to buffer insufficient equity capital from the Chinese side when increasing investment in an invested enterprise; Chinese commercial banks may issue equity loans to Chinese shareholders meeting clearly-defined conditions.
三、意大利企業(yè)在中國(guó)的投資情況和投資機(jī)遇 III. Existing Italian Investment in China and Further Investment Opportunities
意大利企業(yè)對(duì)華投資起步較晚。1991年以前,意大利對(duì)華投資項(xiàng)目較少。隨著中國(guó)經(jīng)濟(jì)的發(fā)展,意大利企業(yè)家對(duì)中國(guó)市場(chǎng)興趣增加。在中意兩國(guó)政府的支持下,近年來,意大利企業(yè)在華投資有較大幅度的增長(zhǎng)。截至1998年底,意在華投資項(xiàng)目1254個(gè),協(xié)議金額21.4億美元,實(shí)際投入14.3億美元。在歐盟國(guó)家中居英、德、法、荷之后,列第五位。今年1一9月,意在華新設(shè)投資項(xiàng)目78個(gè),協(xié)議金額1.4億美元,實(shí)際投入金額2.7億美元,均比去年同期增長(zhǎng)。意大利在華投資主要分布在中國(guó)東部沿海地區(qū),涉及汽車、服裝、紡織、鞋類、皮革、首飾、機(jī)電、儀表、航空和租賃等行業(yè)。意大利的企業(yè)菲亞特集團(tuán)、蒙愛集團(tuán)和埃尼集團(tuán)在華均有較大投資。但同其他發(fā)達(dá)國(guó)家相比,中意合作的大項(xiàng)目不多,發(fā)展?jié)摿€很大。
Italian investors are among the latecomers to the Chinese market. Before 1991, there were very few investment projects by Italy in China. However, as the Chinese economy grows, the interest of Italian businessmen in the Chinese markets has grown stronger. Thanks to support from both the Chinese and Italian governments, there has been a remarkable increase in Italian investment in recent years. By the end of 1998, Italy had 1,254 investment projects in China, involving a total contractual value of US$2.14 billion. US$1.43 billion was already put in the Chinese market. As a result, Italy had become the 5th biggest investor in China within the EU, following United Kingdom, Germany, France and the Netherlands. From January to September this year, Italy invested in another 78 projects worth US$140 million in contract value, and actually put US$270 million in the Chinese market, both recording increases over the comparable period of last year. Italian investment is mostly located along the east coast in such sectors as automobiles, garments, textiles, footwear, leather, jewelry, machinery and electronic products, instruments, aviation and leasing. Several famous Italian company groups like Fiat, Montedifon and ENI already have significant investment in China. However, when compared with other developed nations, the number of large Sino-Italian projects is small and therefore, great potentials are to be tapped.
從目前情況看,中意合作前景廣闊,意大利企業(yè)在華投資面臨著十分有利的機(jī)遇。
From what we have achieved, we can see the broad prospects for Sino-Italian cooperation and the very favorable investment opportunities which Italian enterprises now enjoy.
一是經(jīng)過改革開放20年來的發(fā)展,中國(guó)東部沿海地區(qū)的經(jīng)濟(jì)發(fā)展水平有了較大提高,交通、通訊、能源 等基礎(chǔ)設(shè)施日臻完善,具有相當(dāng)?shù)墓I(yè)加工能力和技術(shù)開發(fā)能力。希望意大利企業(yè)發(fā)揮技術(shù)先進(jìn)的優(yōu)勢(shì),到這些地區(qū)設(shè)立資金、技術(shù)密集型企業(yè);同時(shí),也歡迎設(shè)立勞動(dòng)密集型企業(yè),發(fā)揮中國(guó)勞動(dòng)力資源豐富的優(yōu)勢(shì)。
I). After 20 years of reform and opening, China's east coastal areas have achieved great economic development: the transportation, telecommunications, energy and other infrastructure are improving, and significant industrial processing capacity and technology development capabilities have been built up. I hope Italian enterprises will play out their technological advantages and establish capital and technology intensive enterprises in these areas. They are also welcome to set up labor-intensive enterprises to take advantage of China's rich labor resources.
二是中國(guó)廣大的中西部地區(qū)土地遼闊、資源十富。目前中國(guó)政府正在實(shí)施中西部地區(qū)大開發(fā)戰(zhàn)略,將在中西部地區(qū)優(yōu)先安排基礎(chǔ)設(shè)施建設(shè),增加財(cái)政支持,在技術(shù)改造、資產(chǎn)重組、結(jié)構(gòu)調(diào)整、國(guó)有企業(yè)改革等方面加大支持力度。中西部地區(qū)正在利用各種形式,包括加強(qiáng)與國(guó)外投資者的合作,發(fā)展有比較優(yōu)勢(shì)的產(chǎn)業(yè)(如勞動(dòng) 密集型產(chǎn)業(yè)和資源型產(chǎn)業(yè))和技術(shù)先進(jìn)的企業(yè),促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)。意大利企業(yè)可以通過合資合作、技術(shù)轉(zhuǎn)讓、聯(lián)合開發(fā)等方式參與中國(guó)中西部地區(qū)的經(jīng)濟(jì)發(fā)展。
II). The vast central and western part of China is endowed with rich abundant resources. China is implementing a strategy aimed at developing its central and western area. The central government will give priority to infrastructure development in that area, increase financial support and intensify assistance in such areas as technical renovation, asset reorganization, structural adjustment and state-owned enterprise reform. The central and western area is intensifying cooperation with overseas investors in order to further develop industries with comparative advantage (labor-intensive and resource-based industries) and enterprises with advanced technology, and is optimizing and upgrading its industrial structure. Italian enterprises could participate in the economic development of the central and western part of China through joint ventures, cooperatives, technology transfer, combined development and other ways.
三是當(dāng)前中國(guó)的國(guó)有企業(yè)改革正處于重要階段。中國(guó)政府鼓勵(lì)和支持國(guó)有企業(yè)以多種方式吸收外商投資,通過合資合作,引進(jìn)資金、先進(jìn)技術(shù)和管理經(jīng)驗(yàn),盤活國(guó)有資產(chǎn)存量;在準(zhǔn)確地進(jìn)行資產(chǎn)評(píng)估的基礎(chǔ)上,國(guó)有企業(yè)可向外商轉(zhuǎn)讓部分產(chǎn)權(quán),鼓勵(lì)外資以多種形式參與國(guó)有企業(yè)的改組改造,促進(jìn)國(guó)有企業(yè)轉(zhuǎn)換經(jīng)營(yíng)機(jī)制,提高國(guó)有經(jīng)濟(jì)整體素質(zhì);鼓勵(lì)外商和外商投資企業(yè),轉(zhuǎn)讓技術(shù),推動(dòng)國(guó)有企業(yè)技術(shù)進(jìn)步。
III).Reform of state-owned enterprises is at an important stage. The Chinese government encourages and supports state-owned enterprises to attract more foreign investment through various means, introduce foreign capital, advanced technology and management expertise by forming equity and contractual joint ventures, so as to reinvigorate state asset stocks. Based on accurate asset evaluation, state-owned enterprises may partly transfer property rights to foreign investors. Foreign investors, on the other hand, are encouraged to participate in the reorganization and renovation of state-owned enterprises, promote the transformation of business operation systems and improve the quality of state-owned economy in general. At the same time, foreign investors and foreign invested enterprises are encouraged to transfer technology to promote technical progress of state-owned enterprises.
四是以公有制為主體、多種經(jīng)濟(jì)成分共同發(fā)展,是中國(guó)在相當(dāng)長(zhǎng)的一個(gè)歷史階段內(nèi)需要堅(jiān)持的一項(xiàng)基本經(jīng)濟(jì)制度。改革開放以來,在國(guó)有經(jīng)濟(jì)不斷發(fā)展的同時(shí),中國(guó)的集體經(jīng)濟(jì)、個(gè)體私營(yíng)等非公有制經(jīng)濟(jì)發(fā)展迅速,在國(guó)民經(jīng)濟(jì)中發(fā)揮著越來越重要的作用。集體經(jīng)濟(jì)和非公有制經(jīng)濟(jì)的發(fā)展,為外國(guó)投資者進(jìn)入中國(guó)市場(chǎng)提供了新的機(jī)遇。
IV). Maintaining the dominance of public ownership and allowing common development of entities of multiple ownership will be a basic economic system China will adhere to in a considerable historical period. Since the reform and opening, amid continuous development of state-owned economy, other non-public ownership, such as collective ownership and private ownership, has also been playing an increasingly important role. It is the development of collective ownership and other non-public ownership that has provided foreign investors new opportunities to enter the Chinese market.
四、中國(guó)與意大利的友好關(guān)系及雙邊關(guān)系發(fā)展的展望
IV. Outlook of the Development of Sino-Italian Friendly Ties and Bilateral Relations
中意兩國(guó)人民的友好關(guān)系源遠(yuǎn)流長(zhǎng)。早在13世紀(jì),意大利商人和旅行家馬可波羅來到中國(guó),在中意關(guān)系留下了一段令人難忘的歷史佳話。新中國(guó)建立以后,意大利是較早與中國(guó)建立外交關(guān)系的歐洲國(guó)家之一。建交以來,雙方在政治,經(jīng)貿(mào)等方面的合作關(guān)系發(fā)展順利,先后簽署了《避免雙重征稅協(xié)定》、《關(guān)于鼓勵(lì)和相互保護(hù)投資協(xié)定》、《經(jīng)濟(jì)合作協(xié)定》等一系列促進(jìn)雙邊經(jīng)貿(mào)關(guān)系發(fā)展的政府間協(xié)議。1998年,中意兩國(guó)貿(mào)易額達(dá)到48.5億美元,其中中國(guó)從意大利進(jìn)口22.8億美元,意大利是中國(guó)在歐盟國(guó)家中的第五大貿(mào)易伙伴。
The friendship between Chinese and Italian people has a long history. Back in the 13th century, the famous Italian merchant and traveler Marco Polo came to China and left an unforgettable legacy in the history of Sino-Italian relations. Italy is among the first group of European countries establishing diplomatic relations with China after the founding of new China, and since then, bilateral cooperation in political, economic and trade areas has been progressing very smoothly. Our two countries have signed a series of inter-governmental agreements aimed at promoting bilateral economic and trade interactions. Agreement on Avoiding Double Taxation, Agreement on Encouragement and Mutual Protection of Investment, Economic Cooperation Agreement, just to mention a few. In 1998, China and Italy realized a total bilateral trade of US$4.85 billion, including US$2.57 billion of Chinese exports to and US$2.28 billion of Chinese imports from Italy. Today, Italy is China's 5th largest trading partner in the EU.
中意兩國(guó),一個(gè)是世界上的發(fā)展中國(guó)家,一個(gè)是世界上重要的發(fā)達(dá)國(guó)家。兩國(guó)在資源結(jié)構(gòu)、產(chǎn)業(yè)結(jié)構(gòu)、消費(fèi)水平等方面的差異,決定了雙方經(jīng)濟(jì)具有較強(qiáng)的互補(bǔ)性。發(fā)展中意貿(mào)易和經(jīng)濟(jì)合作有十分優(yōu)越的條件和廣闊的前景。在人類即將跨入二十一世紀(jì)的時(shí)候,中意兩國(guó)經(jīng)貿(mào)關(guān)系的發(fā)展也面臨著新的契機(jī)。希望兩國(guó)工商界 人士加強(qiáng)合作,大力推動(dòng)雙邊經(jīng)貿(mào)關(guān)系的發(fā)展。期待有更多的意大利企業(yè)家到中國(guó)去參觀考察,投資辦廠,開展貿(mào)易業(yè)務(wù)。希望我們攜起手來,共同努力,我深信,我們必能將一個(gè)生機(jī)勃勃。不斷發(fā)展的中意經(jīng)貿(mào)關(guān)系帶入二十一世紀(jì)。
China is the biggest developing country in the world and Italy is an important developed country in the world. The differences in our respective resource composition, industrial structure and consumption levels testify the strong complementarity between our two economies. There are favorable conditions and broad prospects for further trade and economic cooperation between us. As the mankind moves into the 21st century, the economic and trade relations between China and Italy also face new opportunities. I hope people from the Chinese and Italian business communities will strengthen cooperation and make greater efforts to bring our bilateral economic and trade relationship to a new height. I'm looking forward to seeing more Italian business people in China, undertaking feasibility studies, investing in factories and conducting trade. I hope we will join our hands and work together. I firmly believe we can bring the dynamic and growing Sino-Italian economic and trade relations into the 21st century.
謝謝大家! Thank you.
(1999年11月,意大利) SHEN Jueren
Vice President of China Association for the Promotion of Investment
(Italy, November, 1999)
第二, 中國(guó)政府對(duì)外商投資在所得稅方面給予了一系列優(yōu)惠政策,這些政策主要有:
II). Chinese government offers a serious of preferential policies on income tax to foreign investment including the follows:
在經(jīng)濟(jì)特區(qū)、高新技術(shù)產(chǎn)業(yè)區(qū)、經(jīng)濟(jì)技術(shù)開發(fā)區(qū), 所得稅率從33%降為15%。在沿海開放地帶、省會(huì)城市、沿邊和沿江開放城市,企業(yè)所得稅率從33%降為24%。對(duì)外商投資生產(chǎn)性企業(yè),經(jīng)營(yíng)期在十年以上的,實(shí)行從獲利年度起2年免征、3年減半征收企業(yè)所得稅。此外,中國(guó)政府對(duì)出口型企業(yè)、投資回收周期長(zhǎng)的項(xiàng)目等也給予相應(yīng)所得稅減免。
The business income tax has come down from 33% to 15% applicable to entities in special economic zones, new and hi-tech industrial zones and economic and technological development zones, and in coastal open areas, provincial capital cities as well as other open cities, the income tax is 24% instead of 33%. As to manufacturing enterprises with foreign investment with a term of more than 10 years, the business income tax will be exempted in the first two profit-making years and reduced by half in the ensuing three years. Other tax incentives have been granted by the Chinese government to export-oriented enterprises and projects requiring a longer investment recovery cycles as well.
第三, 中國(guó)政府鼓勵(lì)外商投資高新技術(shù)產(chǎn)業(yè),向中國(guó)企業(yè)轉(zhuǎn)讓技術(shù)。
III). The Chinese government encourages foreign investment into high-tech industries and technology transfers to Chinese enterprises.
對(duì)己設(shè)立的鼓勵(lì)類和某些限制類企業(yè)、外商投資研究開發(fā)中心和產(chǎn)品出口型企業(yè)進(jìn)行技術(shù)改造,進(jìn)口有關(guān)自用設(shè)備及其配套技術(shù)、配件、備件,可免證進(jìn)口關(guān)稅和進(jìn)口環(huán)節(jié)稅;
When a foreign investor invests in a research and development (R&D) center or in technical renovation of an export-oriented enterprise, the equipment imported by such center or enterprise for its own use and the supporting technology, parts and components thereof will be exempted from import duties and import-stage taxes;
外商向中國(guó)境內(nèi)轉(zhuǎn)讓技術(shù),凡屬技術(shù)先進(jìn)或條件優(yōu)惠的,可免征營(yíng)業(yè)稅和企業(yè)所得稅;外商投資企業(yè)取得的技術(shù)轉(zhuǎn)讓收入免征營(yíng)業(yè)稅?!? When a foreign investor transfers technology to China and when such technology is advanced in nature or the term of such transfer is favorable, its corporate income tax and business tax will be exempted; The proceeds from technology transfer by a foreign invested enterprise will be exempted from business tax.
第四,中國(guó)政府鼓勵(lì)外商投資企業(yè)擴(kuò)大出口,按照國(guó)際通行做法,對(duì)出口產(chǎn)品實(shí)行退稅政策。外商投資企業(yè)在投資總額內(nèi)采購(gòu)國(guó)產(chǎn)設(shè)備,可全額退還國(guó)產(chǎn)設(shè)備增值稅并抵免企業(yè)所得稅。
IV). The Chinese government encourages foreign invested enterprises to expand export and applies a tax refund policy to export products, an internationally prevailing practice. When a foreign invested enterprise procures domestically manufactured equipment and when the value of such purchase is within the total amount of investment, the full amount of value-added tax on such domestic equipment will be refunded and regarded as a creditable amount in business income tax.
第五,中國(guó)政府規(guī)定,除了衛(wèi)星導(dǎo)航定位接受設(shè)備及關(guān)鍵部件等涉及國(guó)家安全,城市地鐵及輕軌的建設(shè)和經(jīng)營(yíng)等公用事業(yè),銅鉛鋅等少數(shù)有色金屬開采等領(lǐng)域不允許外商獨(dú)資或控股外,其他絕大多數(shù)領(lǐng)域?qū)ν馍痰某止杀壤患右韵拗啤?BR> V). According to provisions of the Chinese government, there is no equity ceiling on foreign investment in most areas, whereas wholly foreign owned enterprises or controlling foreign equity is not allowed in the manufacturing of receiving equipment for satellite navigation and positioning systems and their key parts and components etc, which have national security implications, construction and operation of metro and light-rail and other public utilities, or exploration of a few ferrous metals including copper, lead and zinc.
第六,中國(guó)法律規(guī)定,中外合作經(jīng)營(yíng)的期限,根據(jù)不同行業(yè)和項(xiàng)目的具體情況,由合營(yíng)各方協(xié)商決定。一般項(xiàng)目的合營(yíng)期限原則上為10年一30年。投資大、建設(shè)期長(zhǎng)、資金利潤(rùn)低的項(xiàng)目,合營(yíng)期限也可以在30年以上。合資企業(yè)合同期滿,可提出延長(zhǎng)合資期的申請(qǐng)。
VI). According to Chinese law, parties to a contractual joint venture may decide on the term of the venture through consultation based on specific circumstances in different sectors and projects. In general, the term of a contractual joint venture may range from 10 years to 30 years. The term may exceed 30 years for projects involving large investment, long construction period and low returns. The joint venture may apply for extension when the joint venture contract expires.
第七,中國(guó)政府鼓勵(lì)外商投資企業(yè)產(chǎn)品出口或替代進(jìn)口,并給予相應(yīng)的優(yōu)惠政策。對(duì)非高新技術(shù)產(chǎn)業(yè)的外商獨(dú)資企業(yè),要求產(chǎn)品全部或大部分出口,其他外商投資企業(yè)產(chǎn)品出口比例均由合資合作雙方在合同中自行約定。
VII). The Chinese government encourages foreign invested enterprises to export their products or substitute imports with domestic products and has introduced preferential policies. Wholly foreign owned enterprises in sectors other than new and hi-tech industries are required to export all or most of their products, while partners to other foreign invested enterprises could determine export ratios in their joint venture contracts.
第八,中國(guó)法律規(guī)定,外商投資者從所投資企業(yè)取得的利潤(rùn),在履行納稅義務(wù)后,可自由匯出境外。
VIII). As provided by the Chinese law, foreign investors may freely remit abroad their profits originated from the investment enterprises after fulfilling taxation obligations.
第九,中國(guó)政府向外商投資企業(yè)提供金融支持。中國(guó)政府允許中國(guó)商業(yè)銀行接受外方股東擔(dān)保,允許外商投資企業(yè)以外匯質(zhì)押方式向中國(guó)境內(nèi)中國(guó)外匯指定銀行申請(qǐng)人民幣貸款;設(shè)立專項(xiàng)產(chǎn)業(yè)投資基金緩解增資時(shí)中方股本金不足的問題;允許中國(guó)商業(yè)銀行對(duì)符合條件的中方股東發(fā)放股本貸款。
IX). The Chinese government may provide financial support to foreign invested enterprises. The Chinese government permit the following activities: Chinese commercial banks may accept guarantee provided by foreign shareholders; foreign invested enterprises may apply to designated Chinese banks dealing in foreign exchange business within the territory of China for Renminbi loans using foreign exchange collateral securities; special industrial investment fund may be set up to buffer insufficient equity capital from the Chinese side when increasing investment in an invested enterprise; Chinese commercial banks may issue equity loans to Chinese shareholders meeting clearly-defined conditions.
三、意大利企業(yè)在中國(guó)的投資情況和投資機(jī)遇 III. Existing Italian Investment in China and Further Investment Opportunities
意大利企業(yè)對(duì)華投資起步較晚。1991年以前,意大利對(duì)華投資項(xiàng)目較少。隨著中國(guó)經(jīng)濟(jì)的發(fā)展,意大利企業(yè)家對(duì)中國(guó)市場(chǎng)興趣增加。在中意兩國(guó)政府的支持下,近年來,意大利企業(yè)在華投資有較大幅度的增長(zhǎng)。截至1998年底,意在華投資項(xiàng)目1254個(gè),協(xié)議金額21.4億美元,實(shí)際投入14.3億美元。在歐盟國(guó)家中居英、德、法、荷之后,列第五位。今年1一9月,意在華新設(shè)投資項(xiàng)目78個(gè),協(xié)議金額1.4億美元,實(shí)際投入金額2.7億美元,均比去年同期增長(zhǎng)。意大利在華投資主要分布在中國(guó)東部沿海地區(qū),涉及汽車、服裝、紡織、鞋類、皮革、首飾、機(jī)電、儀表、航空和租賃等行業(yè)。意大利的企業(yè)菲亞特集團(tuán)、蒙愛集團(tuán)和埃尼集團(tuán)在華均有較大投資。但同其他發(fā)達(dá)國(guó)家相比,中意合作的大項(xiàng)目不多,發(fā)展?jié)摿€很大。
Italian investors are among the latecomers to the Chinese market. Before 1991, there were very few investment projects by Italy in China. However, as the Chinese economy grows, the interest of Italian businessmen in the Chinese markets has grown stronger. Thanks to support from both the Chinese and Italian governments, there has been a remarkable increase in Italian investment in recent years. By the end of 1998, Italy had 1,254 investment projects in China, involving a total contractual value of US$2.14 billion. US$1.43 billion was already put in the Chinese market. As a result, Italy had become the 5th biggest investor in China within the EU, following United Kingdom, Germany, France and the Netherlands. From January to September this year, Italy invested in another 78 projects worth US$140 million in contract value, and actually put US$270 million in the Chinese market, both recording increases over the comparable period of last year. Italian investment is mostly located along the east coast in such sectors as automobiles, garments, textiles, footwear, leather, jewelry, machinery and electronic products, instruments, aviation and leasing. Several famous Italian company groups like Fiat, Montedifon and ENI already have significant investment in China. However, when compared with other developed nations, the number of large Sino-Italian projects is small and therefore, great potentials are to be tapped.
從目前情況看,中意合作前景廣闊,意大利企業(yè)在華投資面臨著十分有利的機(jī)遇。
From what we have achieved, we can see the broad prospects for Sino-Italian cooperation and the very favorable investment opportunities which Italian enterprises now enjoy.
一是經(jīng)過改革開放20年來的發(fā)展,中國(guó)東部沿海地區(qū)的經(jīng)濟(jì)發(fā)展水平有了較大提高,交通、通訊、能源 等基礎(chǔ)設(shè)施日臻完善,具有相當(dāng)?shù)墓I(yè)加工能力和技術(shù)開發(fā)能力。希望意大利企業(yè)發(fā)揮技術(shù)先進(jìn)的優(yōu)勢(shì),到這些地區(qū)設(shè)立資金、技術(shù)密集型企業(yè);同時(shí),也歡迎設(shè)立勞動(dòng)密集型企業(yè),發(fā)揮中國(guó)勞動(dòng)力資源豐富的優(yōu)勢(shì)。
I). After 20 years of reform and opening, China's east coastal areas have achieved great economic development: the transportation, telecommunications, energy and other infrastructure are improving, and significant industrial processing capacity and technology development capabilities have been built up. I hope Italian enterprises will play out their technological advantages and establish capital and technology intensive enterprises in these areas. They are also welcome to set up labor-intensive enterprises to take advantage of China's rich labor resources.
二是中國(guó)廣大的中西部地區(qū)土地遼闊、資源十富。目前中國(guó)政府正在實(shí)施中西部地區(qū)大開發(fā)戰(zhàn)略,將在中西部地區(qū)優(yōu)先安排基礎(chǔ)設(shè)施建設(shè),增加財(cái)政支持,在技術(shù)改造、資產(chǎn)重組、結(jié)構(gòu)調(diào)整、國(guó)有企業(yè)改革等方面加大支持力度。中西部地區(qū)正在利用各種形式,包括加強(qiáng)與國(guó)外投資者的合作,發(fā)展有比較優(yōu)勢(shì)的產(chǎn)業(yè)(如勞動(dòng) 密集型產(chǎn)業(yè)和資源型產(chǎn)業(yè))和技術(shù)先進(jìn)的企業(yè),促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)。意大利企業(yè)可以通過合資合作、技術(shù)轉(zhuǎn)讓、聯(lián)合開發(fā)等方式參與中國(guó)中西部地區(qū)的經(jīng)濟(jì)發(fā)展。
II). The vast central and western part of China is endowed with rich abundant resources. China is implementing a strategy aimed at developing its central and western area. The central government will give priority to infrastructure development in that area, increase financial support and intensify assistance in such areas as technical renovation, asset reorganization, structural adjustment and state-owned enterprise reform. The central and western area is intensifying cooperation with overseas investors in order to further develop industries with comparative advantage (labor-intensive and resource-based industries) and enterprises with advanced technology, and is optimizing and upgrading its industrial structure. Italian enterprises could participate in the economic development of the central and western part of China through joint ventures, cooperatives, technology transfer, combined development and other ways.
三是當(dāng)前中國(guó)的國(guó)有企業(yè)改革正處于重要階段。中國(guó)政府鼓勵(lì)和支持國(guó)有企業(yè)以多種方式吸收外商投資,通過合資合作,引進(jìn)資金、先進(jìn)技術(shù)和管理經(jīng)驗(yàn),盤活國(guó)有資產(chǎn)存量;在準(zhǔn)確地進(jìn)行資產(chǎn)評(píng)估的基礎(chǔ)上,國(guó)有企業(yè)可向外商轉(zhuǎn)讓部分產(chǎn)權(quán),鼓勵(lì)外資以多種形式參與國(guó)有企業(yè)的改組改造,促進(jìn)國(guó)有企業(yè)轉(zhuǎn)換經(jīng)營(yíng)機(jī)制,提高國(guó)有經(jīng)濟(jì)整體素質(zhì);鼓勵(lì)外商和外商投資企業(yè),轉(zhuǎn)讓技術(shù),推動(dòng)國(guó)有企業(yè)技術(shù)進(jìn)步。
III).Reform of state-owned enterprises is at an important stage. The Chinese government encourages and supports state-owned enterprises to attract more foreign investment through various means, introduce foreign capital, advanced technology and management expertise by forming equity and contractual joint ventures, so as to reinvigorate state asset stocks. Based on accurate asset evaluation, state-owned enterprises may partly transfer property rights to foreign investors. Foreign investors, on the other hand, are encouraged to participate in the reorganization and renovation of state-owned enterprises, promote the transformation of business operation systems and improve the quality of state-owned economy in general. At the same time, foreign investors and foreign invested enterprises are encouraged to transfer technology to promote technical progress of state-owned enterprises.
四是以公有制為主體、多種經(jīng)濟(jì)成分共同發(fā)展,是中國(guó)在相當(dāng)長(zhǎng)的一個(gè)歷史階段內(nèi)需要堅(jiān)持的一項(xiàng)基本經(jīng)濟(jì)制度。改革開放以來,在國(guó)有經(jīng)濟(jì)不斷發(fā)展的同時(shí),中國(guó)的集體經(jīng)濟(jì)、個(gè)體私營(yíng)等非公有制經(jīng)濟(jì)發(fā)展迅速,在國(guó)民經(jīng)濟(jì)中發(fā)揮著越來越重要的作用。集體經(jīng)濟(jì)和非公有制經(jīng)濟(jì)的發(fā)展,為外國(guó)投資者進(jìn)入中國(guó)市場(chǎng)提供了新的機(jī)遇。
IV). Maintaining the dominance of public ownership and allowing common development of entities of multiple ownership will be a basic economic system China will adhere to in a considerable historical period. Since the reform and opening, amid continuous development of state-owned economy, other non-public ownership, such as collective ownership and private ownership, has also been playing an increasingly important role. It is the development of collective ownership and other non-public ownership that has provided foreign investors new opportunities to enter the Chinese market.
四、中國(guó)與意大利的友好關(guān)系及雙邊關(guān)系發(fā)展的展望
IV. Outlook of the Development of Sino-Italian Friendly Ties and Bilateral Relations
中意兩國(guó)人民的友好關(guān)系源遠(yuǎn)流長(zhǎng)。早在13世紀(jì),意大利商人和旅行家馬可波羅來到中國(guó),在中意關(guān)系留下了一段令人難忘的歷史佳話。新中國(guó)建立以后,意大利是較早與中國(guó)建立外交關(guān)系的歐洲國(guó)家之一。建交以來,雙方在政治,經(jīng)貿(mào)等方面的合作關(guān)系發(fā)展順利,先后簽署了《避免雙重征稅協(xié)定》、《關(guān)于鼓勵(lì)和相互保護(hù)投資協(xié)定》、《經(jīng)濟(jì)合作協(xié)定》等一系列促進(jìn)雙邊經(jīng)貿(mào)關(guān)系發(fā)展的政府間協(xié)議。1998年,中意兩國(guó)貿(mào)易額達(dá)到48.5億美元,其中中國(guó)從意大利進(jìn)口22.8億美元,意大利是中國(guó)在歐盟國(guó)家中的第五大貿(mào)易伙伴。
The friendship between Chinese and Italian people has a long history. Back in the 13th century, the famous Italian merchant and traveler Marco Polo came to China and left an unforgettable legacy in the history of Sino-Italian relations. Italy is among the first group of European countries establishing diplomatic relations with China after the founding of new China, and since then, bilateral cooperation in political, economic and trade areas has been progressing very smoothly. Our two countries have signed a series of inter-governmental agreements aimed at promoting bilateral economic and trade interactions. Agreement on Avoiding Double Taxation, Agreement on Encouragement and Mutual Protection of Investment, Economic Cooperation Agreement, just to mention a few. In 1998, China and Italy realized a total bilateral trade of US$4.85 billion, including US$2.57 billion of Chinese exports to and US$2.28 billion of Chinese imports from Italy. Today, Italy is China's 5th largest trading partner in the EU.
中意兩國(guó),一個(gè)是世界上的發(fā)展中國(guó)家,一個(gè)是世界上重要的發(fā)達(dá)國(guó)家。兩國(guó)在資源結(jié)構(gòu)、產(chǎn)業(yè)結(jié)構(gòu)、消費(fèi)水平等方面的差異,決定了雙方經(jīng)濟(jì)具有較強(qiáng)的互補(bǔ)性。發(fā)展中意貿(mào)易和經(jīng)濟(jì)合作有十分優(yōu)越的條件和廣闊的前景。在人類即將跨入二十一世紀(jì)的時(shí)候,中意兩國(guó)經(jīng)貿(mào)關(guān)系的發(fā)展也面臨著新的契機(jī)。希望兩國(guó)工商界 人士加強(qiáng)合作,大力推動(dòng)雙邊經(jīng)貿(mào)關(guān)系的發(fā)展。期待有更多的意大利企業(yè)家到中國(guó)去參觀考察,投資辦廠,開展貿(mào)易業(yè)務(wù)。希望我們攜起手來,共同努力,我深信,我們必能將一個(gè)生機(jī)勃勃。不斷發(fā)展的中意經(jīng)貿(mào)關(guān)系帶入二十一世紀(jì)。
China is the biggest developing country in the world and Italy is an important developed country in the world. The differences in our respective resource composition, industrial structure and consumption levels testify the strong complementarity between our two economies. There are favorable conditions and broad prospects for further trade and economic cooperation between us. As the mankind moves into the 21st century, the economic and trade relations between China and Italy also face new opportunities. I hope people from the Chinese and Italian business communities will strengthen cooperation and make greater efforts to bring our bilateral economic and trade relationship to a new height. I'm looking forward to seeing more Italian business people in China, undertaking feasibility studies, investing in factories and conducting trade. I hope we will join our hands and work together. I firmly believe we can bring the dynamic and growing Sino-Italian economic and trade relations into the 21st century.
謝謝大家! Thank you.