Order of the State Council of the People's Republic of China
(No. 7)
The Provisions of the State Council of the People's Republic of China for Encouraging Taiwan Compatriots to Invest in the Mainland, as adopted at the 10th executive meeting of the State Council on June 25, 1988, are hereby promulgated for implementation.
Prime Minister: Li Peng
July 3, 1988
Provisions of the State Council of the People's Republic of China for Encouraging Taiwan Compatriots to Invest in the Mainland
| | 中华人民共和国国务院令
（第７号）
《国务院关于鼓励台湾同胞投资的规定》已经１９８８年６月２５日国务院第十次常务会议通过，现予发布施行。
总理 李鹏
１９８８年７月３日
国务院关于鼓励台湾同胞投资的规定
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Article 1. TheseProvisions are hereby formulated to encourage companies,enterprises and individuals from Taiwan(hereinafter referred to as Taiwan investors) to invest in the mainland in order to promote economic and technological exchange between Taiwan and the mainland in the interests of prosperity on both sides of the Taiwan Strait.
| | 第一条 为促进大陆和台湾地区的经济技术交流，以利于祖国海峡两岸的共同繁荣，鼓励台湾的公司、企业和个人（以下统称台湾投资者）在大陆投资，制定本规定。
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Article 2. Taiwan investors may invest in provinces, autonomous regions, municipalities directly under the Central Government and special economic zones in the mainland.
taiwan investors are encouraged to undertake land development and management in Hainan Province and on designated islands and coastal areas in Fujian, Guangdong and Zhejiang Provinces.
| | 第二条 台湾投资者可以在大陆各省、自治区、直辖市、经济特区投资。
鼓励台湾投资者到海南省以及福建、广东、浙江等省沿海地带划定的岛屿和地区从事土地开发经营。
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Article 3. Taiwan investors may invest in the mainland in the form of:
| | 第三条 台湾投资者在大陆可以下列形式进行投资：
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(1) wholly-owned enterprises;
| | （一）举办台湾投资者拥有全部资本的企业；
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(2) equity joint ventures, contractual joint ventures;
| | （二）举办合资经营企业、合作经营企业；
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(3) compensation trade, processing or assembling with supplied materials,co-production;
| | （三）开展补偿贸易、来料加工装配、合作生产；
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(4) purchasing enterprise shares and bonds;
| | （四）购买企业的股票和债券；
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(5) buying real estate;
| | （五）购置房产；
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(6) legally obtaining land-use rights and undertaking land development and management;
| | （六）依法取得土地使用权，开发经营；
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(7) other form as permitted by laws and provisions.
| | （七）法律、法规允许的其他投资形式。
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Article 4. Taiwan investors may invest in industry,agriculture, service trades and other industries that accord with the direction of the mainland's social and economic development.They may select the projects that are designated by departments concerned of the local people's government for investment, or they may put forward their investment plans and apply to the departments of foreign economic relations and trade or offices incharge of examination and approval designated by the people'sgovernment of the localities where they intend to invest.
Taiwan compatriots are encouraged to invest and run export-oriented enterprises and technologically advanced enterprises and are given corresponding preferential treatment.
| | 第四条 台湾投资者可以在大陆的工业、农业、服务业以及其他符合社会和经济发展方向的行业投资。台湾投资者可以从各地方人民政府有关部门公布的项目中选择投资项目，也可以自行提出投资项目意向，向拟投资地区对外经济贸易部门或者地方人民政府指定的审批机关申请。
国家鼓励台湾投资者投资举办产品出口企业和先进技术企业，并给予相应的优惠待遇。
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Article 5. TheseProvisions are applicable to wholly-owned enterprise, equity joint ventures and contractual joint ventures funded and run by Taiwan compatriots (hereinafter referred to as enterprises with Taiwan investment). In addition, they may enjoy the same treatment as foreign funded enterprises under the State's law andprovisions concerning foreign investment.
．．．．．． | | 第五条 台湾投资者在大陆投资举办拥有全部资本的企业、合资经营企业和合作经营企业（以下统称台胞投资企业），除适用本规定外，参照执行国家有关涉外经济法律、法规的规定，享受相应的外商投资企业待遇。
台湾投资者在大陆进行其他形式的投资，以及在大陆没有设立营业机构而有来源于大陆的股息、利息、租金、特许权使用费和其他所得，除适用本规定外，也可以参照执行国家有关涉外经济法律、法规的规定。
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