中國外商投資指引（2021版）

走進中國 ................................................................................06 1.1 中國概覽 ...................................................................................06
1.1.1 自然環(huán)境 .........................................................................06
1.1.2 社會與人文 .....................................................................06
1.1.3 基本制度 .........................................................................07
1.2 中國經(jīng)濟 ...................................................................................08
1.2.1 經(jīng)濟發(fā)展 .........................................................................08
1.2.2 經(jīng)濟結(jié)構(gòu) .........................................................................08
1.2.3 開放型經(jīng)濟 .....................................................................09
1.2.4 市場潛力 .........................................................................10
1.3 國家戰(zhàn)略 ...................................................................................11
1.3.1 總體戰(zhàn)略 .........................................................................11
1.3.2 “十四五”規(guī)劃和 2035 年遠景目標綱要 .....................11
1.3.3 “十四五”商務發(fā)展規(guī)劃 ..............................................12
1.3.4 “十四五”利用外資發(fā)展規(guī)劃 ......................................13
1.3.5 區(qū)域發(fā)展戰(zhàn)略..................................................................13
1.3.6 碳達峰與碳中和 ..............................................................16 投資中國 ................................................................................17 2.1 基礎設施完善 ...........................................................................17
2.1.1 交通基礎設施網(wǎng)絡發(fā)達 ..................................................17
2.1.2 能源供應穩(wěn)定充足 ..........................................................18
2.1.3 物產(chǎn)資源豐富..................................................................19
2.1.4 通信基礎設施發(fā)達和網(wǎng)絡廣覆蓋 ..................................19
2.2 創(chuàng)新水平領先 ...........................................................................19
2.2.1 科技創(chuàng)新重要政策 ..........................................................19
2.2.2 科研投入不斷加大 ..........................................................19
2.2.3 科技人力資源持續(xù)增長 ..................................................20
2.2.4 科研機構(gòu)國際影響不斷提升 ..........................................20
2.2.5 科技創(chuàng)新水平持續(xù)提升 ..................................................20
2.3 人力資源豐富 ...........................................................................21
2.3.1 人力資源素質(zhì)提升 ..........................................................21
2.3.2 人力資源服務逐步完善 ..................................................22
2.3.3 外籍人力資源服務水平提高 ..........................................22
2.4 營商環(huán)境持續(xù)優(yōu)化 ....................................................................23
2.4.1 《優(yōu)化營商環(huán)境條例》 ..................................................23
2.4.2 《關(guān)于服務“六穩(wěn)”“六保” 進一步做好“放管服”改革有關(guān)工作的意見》 ...............................26
2.4.3 六大城市開展營商環(huán)境創(chuàng)新試點 ..................................27
2.5 投資促進服務體系和平臺健全 ................................................28
2.5.1 完備的外商投資促進服務體系 ......................................28
2.5.2 具有影響力的展會平臺 ..................................................29
2.5.3 便捷的網(wǎng)上服務平臺 ......................................................31
2.6 高水平開放平臺完備 ................................................................32
2.6.1 自由貿(mào)易試驗區(qū) ..............................................................32
2.6.2 海南自由貿(mào)易港 ..............................................................33
2.6.3 經(jīng)濟技術(shù)開發(fā)區(qū) ..................................................35
2.6.4 國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū) ..............................................35
2.6.5 新區(qū) .....................................................................36
2.6.6 海關(guān)特殊監(jiān)管區(qū)域 ..........................................................36
2.6.7 邊境（跨境）經(jīng)濟合作區(qū) ..............................................36 外商在華投資的法律制度 .......................................................38 3.1 中國法律體系介紹 ....................................................................38
3.1.1 中國的法律體系 ..............................................................38
3.1.2 國際經(jīng)貿(mào)協(xié)定..................................................................39
3.2 外商投資法律制度 ....................................................................39
3.2.1 概述 .................................................................................39
3.2.2 外資市場準入..................................................................40
3.2.3 投資促進 .........................................................................41
3.2.4 投資保護 .........................................................................42
3.2.5 投資管理 .........................................................................43
3.3 企業(yè)登記 ...................................................................................44
3.3.1 投資主體 .........................................................................44
3.3.2 外國投資者并購境內(nèi)企業(yè) ..............................................44
3.3.3 外商投資企業(yè)組織形式 ..................................................44
3.4 外匯管理 ...................................................................................45
3.5 勞動用工 ...................................................................................46
3.5.1 勞動合同 .........................................................................46
3.5.2 工作時間 .........................................................................47
3.5.3 休假制度 .........................................................................47
3.5.4 社會保險 .........................................................................47
3.5.5 勞動合同解除、終止及經(jīng)濟補償 ..................................47
3.5.6 工作許可 .........................................................................48
3.6 知識產(chǎn)權(quán)保護 ...........................................................................48
3.7 稅收管理 ..................................................................................49
3.7.1 稅制簡介 .........................................................................49
3.7.2 企業(yè)所得稅稅收優(yōu)惠 ......................................................52
3.7.3 轉(zhuǎn)讓定價 .........................................................................53
3.7.4 稅收條約 .........................................................................54
3.8 爭議解決 ...................................................................................54 外商投資辦事流程 ..................................................................56 4.1 企業(yè)設立、變更流程 ................................................................56
4.1.1 企業(yè)設立 .........................................................................56
4.1.2 企業(yè)變更 .........................................................................57
4.1.3 企業(yè)信息報告..................................................................58
4.2 稅務辦事流程 ...........................................................................59
4.3 外匯辦事流程 ...........................................................................60
4.4 外商投資企業(yè)投訴辦事流程 ....................................................61 外籍人士在華生活 ..................................................................62 5.1 入境及居留 ...............................................................................62
5.2 房屋 ...........................................................................................63
5.3 教育 ...........................................................................................63
5.4 醫(yī)療 ...........................................................................................63
5.5 旅游 ...........................................................................................64
附件一 全國商務部門和投資促進機構(gòu)名錄 .................................65
附件二 全國外商投資企業(yè)投訴工作機構(gòu)名錄 .............................76
附件三 全國自貿(mào)試驗區(qū)名錄 ........................................................85
附件四 全國經(jīng)濟技術(shù)開發(fā)區(qū)名錄 .....................................94