工商企字[1987]第38号
1987年2月17日
第一条 根据《中华人民共和国中外合资经营企业法》及《中华人民共和国中外合资经营企业法实施条例》，为了明确中外合资经营企业注册资本与投资总额的比例，特制定本规定。
第二条 中外合资经营企业的注册资本，应当与生产经营的规模、范围相适应。合营各方按注册资本的比例分享利润和分担风险及亏损。
第三条 中外合资经营企业的注册资本与投资总额的比例，应当遵守如下规定：
（一） 中外合资经营企业的投资总额在三百万美元以下（含三百万美元）的，其注册资本至少应占投资总额的十分之七。
（二） 中外合资经营企业的投资总额在三百万美元以上至一千万美元（含一千万美元）的，其注册资本至少应占投资总额的二分之一，其中投资总额在四百二十万美元以下的，注册资本不得低于二百一十万美元。
（三） 中外合资经营企业的投资总额在一千万美元以上至三千万美元（含三千万美元）的，其注册资本至少应占投资总额的五分之二，其中投资总额在一千二百五十万美元以下的，注册资本不得低于五百万美元。
（四） 中外合资经营企业的投资总额在三千万美元以上的，其注册资本至少应占投资总额的三分之一，其中投资总额在三千六百万美元以下的，注册资本不得低于一千二百万美元。
第四条 中外合资经营企业如遇特殊情况，不能执行上述规定，由对外经济贸易部会同国家工商行政管理局批准。
第五条 中外合资经营企业增加投资的，其追加的注册资本与增加的投资额的比例，应按本规定执行。
第六条 中外合作经营企业、外资企业的注册资本与投资总额比例，参照本规定执行。
第七条 香港、澳门及台湾的公司、企业和其他经济组织或者个人投资举办的企业，其注册资本与投资总额的比例适用本规定。
第八条 本规定自公布之日起执行。
国家工商行政管理局 1987年2月17日 颁布
Interim Provisions of the State Administration for Industry and Commerce Concerning the Proportion of Registered Capital and Total Amount of Investment of Chinese-foreign Equity Joint Ventures
GongShangQiZi [1987] No.38
February 17, 1987
Article 1 According to the Law of the People's Republic of China on Chinese-foreign Equity Joint Ventures and Rules for the Implementation of the Law of the People's Republic of China on Chinese-foreign Equity Joint Ventures, the provisions are formulated in order to clarify the proportion of registered capital and total amount of investment of Chinese-foreign equity joint ventures.
Article 2 The registered capital of a Chinese-foreign equity joint venture shall adapt to its scale and scope of production and operation. The parties of the joint venture shall share the profit, risks and losses in accordance with their proportion of the registered capital.
Article 3 The proportion of registered capital and total amount of investment of Chinese-foreign equity joint ventures shall abide by the following provisions:
1. Where the total amount of investment of the Chinese-foreign equity joint venture is less than 3,000,000 U.S. dollars (including 3,000,000 U.S. dollars), the registered capital shall account for seven tenth of the total amount of investment at least.
2. Where the total amount of investment of the Chinese-foreign equity joint venture is between over 3,000,000 U.S. dollars to 10,000,000 U.S. dollars (including 10,000,000 U.S. dollars), the registered capital shall account for half of the total amount of investment at least. Where the total amount of investment is less than 4,200,000 U.S. dollars, the registered capital shall be not less than 2,100,000 U.S. dollars.
3. Where the total amount of investment of the Chinese-foreign equity joint venture is between over 10,000,000 U.S. dollars to 30,000,000 U.S. dollars (including 30,000,000 U.S. dollars), the registered capital shall account for two fifths of the total amount of investment at least. If the total amount of investment is less than 12,500,000 U.S. dollars, the registered capital shall be not less than 5,000,000 U.S. dollars.
4. WWhere the total amount of investment of the Chinese-foreign equity joint venture is over 30,000,000 U.S. dollars, the registered capital shall account for one third of the total amount of investment at least. If the total amount of investment is less than 36,000,000 U.S. dollars, the registered capital shall be not less than 12,000,000 U.S. dollars.
Article 4 Where Chinese-foreign equity joint ventures encounter special circumstances so as not able to execute the provisions stated above, they shall get the joint approval of the Ministry of Foreign Trade and Economic Cooperation and the State Administration for Industry and Commerce.
Article 5 Where Chinese-foreign equity joint ventures increase the investment, the proportion of the additional registered capital and the increased amount of investment shall be in accordance with these provisions.
Article 6 The proportion of registered capital and total amount of investment of Chinese-foreign contractual joint ventures and foreign invested enterprises shall be executed with reference to these provisions.
Article 7 These provisions apply to the proportion of registered capital and total amount of investment of the enterprises that are invested and established by companies and enterprises of Hong Kong, Macao and Taiwan and other economic organizations or individuals.
Article 8 These provisions shall enter into force as of the date of promulgation.
Promulgated by The State Administration for Industry and Commerce on 1987-2-17
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