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Nanning’s Seven Measures for Foreign-Invested Enterprise Registration: Convenience Plus Compliance

  • Nanning’s market regulation authority issued measures in September 2026 to further improve the convenience of foreign-invested enterprise registration, organised around seven dimensions: proactive service, bilingual guidance, simplified certification, multi-channel identity verification, consolidated handling, conversion between foreign and domestic investment, and classified approval.
    南宁市市场监管部门于2026年9月印发进一步提升外商投资企业登记便利度的若干措施，围绕靠前服务、双语指引、精简证明、多维认证、集约办理、转型互通、分类审批七个维度展开。
  • The measures target known pain points: heavy notarisation and authentication requirements, difficult real-name verification, multiple trips for groups with many branches, and the multi-window process for converting a domestic entity into a foreign-invested one.
    这些举措针对已知痛点：公证认证繁、实名认证难、分支机构量大多次跑、外转内多头跑。
  • Specific steps include dedicated officers who engage early on key foreign-invested projects (“confirm and process”), Chinese-English procedural guides, exemption from duplicate notarisation where a company’s subject-qualification certificate has already been verified in a mutual-recognition region, and WeChat QR-code real-name verification and e-signature.
    具体措施包括：对重点外资项目实行专员提前介入、确认即办；编制中英文对照办事指引；对互认区域已完成主体资格证明核验的企业免于重复办理公证认证；拓宽实名认证渠道，微信扫码即可完成实名认证与电子签署。
  • As of the end of September 2026, Nanning had 2,857 foreign-invested enterprises on the register, with both its total stock and new additions ranking first in Guangxi.
    截至2026年9月底，南宁市实有外资企业2857户，企业实有总量与新增数量均稳居广西首位。
  • The three-track framework — market regulation registration, commerce information reporting, and foreign-exchange registration — is a practitioner’s summary of current rules and practice: change registration should be filed within 30 days of the change resolution, four types of information reports are filed with the commerce line, and foreign-exchange registration approval has been replaced by bank handling.
    市场监管登记、商务信息报告、外汇登记三线并行的框架，是依据现行法规与监管实践作出的实务梳理：登记事项变更应自变更决议作出之日起30日内办理；商务线报送初始、变更、注销及年度四类信息报告；外汇登记核准已取消，改由银行直接办理。
  • Practitioner risk notes: late annual reporting leads to the abnormal-operations list and suspension of capital-account foreign-exchange business; information-reporting violations can attract fines up to RMB 500,000; false registration up to RMB 1 million and revocation of the business licence; and evasion of foreign exchange is penalised at 30–100 per cent of the amount.
    实务风险提示：逾期报送年度报告将被列入经营异常名录，外汇管理部门暂停其资本项下外汇业务；信息报告违规最高可处50万元罚款；虚假登记最高可处100万元罚款并吊销营业执照；逃汇行为按逃汇金额30%至100%计罚。
  • Under the Foreign Investment Law and its implementing rules, companies established before 1 January 2020 were expected to complete the adjustment of their organisational form and governance structure by 31 December 2024; where a legacy entity has not completed the adjustment, the market regulation authority will not process its other registration applications and will publicise the fact.
    依据《外商投资法》及其实施条例，2020年1月1日前设立的外商投资企业应在2024年12月31日前完成组织形式与组织机构调整；对截至报告日仍未完成调整的存量企业，市场监管部门将不予办理其申请的其他登记事项，并将相关情形予以公示。

Nanning’s Seven Measures for Foreign-Invested Enterprise Registration: Convenience Plus Compliance | 南宁外商投资企业登记七项便利举措：便利与合规并行

Overview

In September 2026, the market regulation authority of Nanning issued the Several Measures on Further Improving the Convenience of Foreign-Invested Enterprise Registration (《关于进一步提升外商投资企业登记便利度的若干措施》). The measures are organised around seven dimensions — proactive service, bilingual guidance, simplified certification, multi-channel identity verification, consolidated handling, conversion between foreign and domestic investment, and classified approval — and they respond to a set of long-standing practical difficulties in foreign-invested registration: heavy notarisation and authentication requirements, difficult real-name verification, repeated trips for groups with many branches, and the multi-window process for converting a domestic entity into a foreign-invested one.

The announcement also gives a snapshot of the local base: as of the end of September 2026, Nanning had 2,857 foreign-invested enterprises on the register, with both the total stock and the number of new additions ranking first in Guangxi.

The seven measures in practice

The measures are practical rather than declaratory:

  • Proactive service. For key foreign-invested projects, a dedicated officer engages with the applicant in advance, so that matters can be processed once the details are confirmed (“engage early, confirm and process”).
  • Bilingual guidance. Chinese-English procedural guides are prepared so that the foreign investor’s own team can follow the steps without relying solely on intermediaries.
  • Simplified certification. Where a company’s subject-qualification certificate has already been verified in a mutual-recognition region, the enterprise is exempt from repeating notarisation and authentication.
  • Multi-channel identity verification. The channels for real-name verification are widened, including WeChat QR-code scanning for both real-name verification and electronic signature.
  • Consolidated handling. For groups with many branches, the authority accepts branch applications in a consolidated manner and processes them in batches.
  • Conversion between foreign and domestic investment. The conversion of a domestic entity into a foreign-invested one (and the reverse) follows a “one set of materials, one processing” approach.
  • Classified approval. Approval is organised by category, so that straightforward filings and more complex matters are handled on differentiated tracks.

The three-track institutional framework

The convenience measures sit within a framework that a practitioner should keep in view. Since the Foreign Investment Law took effect on 1 January 2020, the foreign-investment administration regime has moved from case-by-case approval (and filing) to pre-establishment national treatment plus a negative-list approach. In day-to-day practice, three tracks run in parallel — and the following description is a practitioner’s summary of the current rules and supervisory practice, not the text of any single 2026 announcement:

  • The market regulation track. The market regulation authority handles establishment, change, filing and deregistration registration. As a matter of practice, a change to registered particulars should be filed within 30 days of the date the change resolution is made.
  • The commerce track. Through the enterprise registration system and the public-notice system, the enterprise submits four types of information reports: the initial report, the change report, the deregistration report and the annual report.
  • The foreign-exchange track. Approval for foreign-exchange registration has been cancelled and is now handled directly by banks under the principle of knowing the customer and conducting business due diligence.

Practitioner risk notes

The framework is convenient, but the reporting and registration obligations it carries are real. The following are practitioner risk notes drawn from current rules and supervisory practice, not the text of a single announcement:

  • Annual reporting. Late submission of the annual report leads to the enterprise being placed on the abnormal-operations list, and the foreign-exchange authority suspends its capital-account foreign-exchange business; profit remittance, capital-reduction remittance and similar fund operations are suspended at the same time.
  • Information reporting. A violation of the information-reporting rules can attract a fine of up to RMB 500,000.
  • False registration. False registration can attract a fine of up to RMB 1 million and revocation of the business licence.
  • Evasion of foreign exchange. Evasion of foreign exchange is penalised at 30–100 per cent of the amount evaded.

For a foreign-invested group, these are the reasons the convenience of registration and the discipline of reporting should be treated as one system: the same registration that becomes faster to file also carries deadlines that, if missed, interrupt the group’s ability to move funds.

Legacy entities and the adjustment deadline

Under Article 42 of the Foreign Investment Law and its implementing rules, foreign-invested enterprises established before 1 January 2020 were expected to complete the adjustment of their organisational form and governance structure by 31 December 2024. As a matter of practitioner note, for a legacy entity that has not completed the adjustment as at the reporting date, the market regulation authority will not process its other registration applications and will publicise the relevant circumstances.

For a group with older China entities, this is worth checking directly: an entity that has not completed the adjustment may find that a routine change — a director change, an address change, a capital matter — cannot proceed until the adjustment is completed.

Practical steps

  • Confirm whether the group’s China entities established before 1 January 2020 have completed the organisational-form and governance adjustment, and complete it if not.
  • Align the group’s reporting calendar with the four commerce information reports (initial, change, deregistration and annual), and treat the annual report deadline as a hard date.
  • Where an agent is used for registration, ask whether it can take advantage of the bilingual guidance and consolidated branch handling now available in Nanning.
  • For a conversion between domestic and foreign investment, plan the “one set of materials, one processing” route rather than two separate filings.
  • Keep the registered particulars, the information reports and the foreign-exchange account records consistent, since the three tracks are checked against each other in practice.

Sources

  • 人民网广西频道 — 南宁出台七项措施提升外商投资企业登记便利度（2026 年 9 月 30 日）: https://gx.people.com.cn/BIG5/n2/2026/0930/c229260-41712080.html
  • 上海市市场监督管理局 — 撤销虚假企业登记实施办法: https://scjgj.sh.gov.cn/007/20260915/2c984a72a08215f2010a2d358495108.html
  • 上海市人民政府外事办公室 — 《上海资讯周报》第 160 期: https://wsb.sh.gov.cn/ztzl/shzxzb/20260923/3a34c2e581c04aa4a3eb7dafedd9e404.html
  • 国家市场监督管理总局: https://www.samr.gov.cn/

南宁外商投资企业登记七项便利举措：便利与合规并行

概述

2026年9月，南宁市市场监管部门印发《关于进一步提升外商投资企业登记便利度的若干措施》。该措施围绕靠前服务、双语指引、精简证明、多维认证、集约办理、转型互通、分类审批七个维度展开，回应的是一批长期存在的外商投资登记实操难点：公证认证繁、实名认证难、分支机构量大多次跑、外转内多头跑。

该举措同时给出本地基数：截至2026年9月底，南宁市实有外资企业2857户，企业实有总量与新增数量均稳居广西首位。

七项举措如何落地

这些举措偏重实操而非宣示：

  • 靠前服务。 对重点外资项目，由专员提前介入，在要件确认后即可办理，即”提前介入、确认即办”。
  • 双语指引。 编制中英文对照办事指引，使外国投资者自己的团队即可按步骤推进，而不必完全依赖中介。
  • 精简证明。 对互认区域已完成主体资格证明核验的企业，免于重复办理公证认证。
  • 多维认证。 拓宽实名认证渠道，其中包括微信扫码完成实名认证与电子签署。
  • 集约办理。 对分支机构较多的集团，实行集中受理、批量办结。
  • 转型互通。 内资转为外资（及反向转换）实行”一套材料、一次办结”。
  • 分类审批。 按类别组织审批，使常规申报与较复杂事项走差异化通道。

三线并行的制度框架

便利举措依托于一个实务上须始终留意的框架。自《外商投资法》于2020年1月1日施行以来，外商投资管理体制已由逐案审批（备案）制转向准入前国民待遇加负面清单管理制。在日常实务中，三条线并行——以下描述是依据现行法规与监管实践作出的实务梳理，并非某一份2026年公告的原文：

  • 市场监管线。 市场监管部门负责设立、变更、备案、注销登记。按实务口径，登记事项发生变更的，应自变更决议作出之日起30日内办理。
  • 商务线。 企业通过企业登记系统及公示系统报送四类信息报告：初始报告、变更报告、注销报告及年度报告。
  • 外汇线。 外汇登记核准已取消，改由银行按展业原则直接办理。

实务风险提示

框架便利，但其承载的报告与登记义务是实在的。以下为结合现行法规与监管实践作出的实务风险提示，并非某一份公告的原文：

  • 年度报告。 逾期报送年度报告，企业将被列入经营异常名录，外汇管理部门暂停其资本项下外汇业务；利润汇出、减资汇出等资金业务同步停摆。
  • 信息报告。 信息报告违规最高可处50万元罚款。
  • 虚假登记。 虚假登记最高可处100万元罚款并吊销营业执照。
  • 逃汇。 逃汇行为按逃汇金额30%至100%计罚。

对外资集团而言，这些正是登记的便利与报告的自律应作为同一套体系来对待的原因：办得更快的那套登记，同时也带有若被错过即会打断集团资金调拨的期限。

存量企业与调整期限

依据《外商投资法》第四十二条及其实施条例，2020年1月1日前设立的外商投资企业应在2024年12月31日前完成组织形式与组织机构调整。按实务口径，对截至报告日仍未完成调整的存量企业，市场监管部门将不予办理其申请的其他登记事项，并将相关情形予以公示。

对拥有较早设立的中国实体的集团而言，这值得直接核查：尚未完成调整的实体，可能发现在调整完成之前，一项常规变更——董事变更、地址变更、资本事项——都无法办理。

实务建议

  • 核查集团2020年1月1日前设立的中国实体是否已完成组织形式与组织机构调整；若未完成，应尽快补办。
  • 使集团的报告日历与商务线四类信息报告（初始、变更、注销、年度）对齐，并把年度报告截止日视为硬性日期。
  • 若委托中介办理登记，询问其能否利用南宁现有的双语指引与分支机构集约办理。
  • 内资与外资之间的转换，按”一套材料、一次办结”的路径规划，而非两次分别申报。
  • 保持登记事项、信息报告与外汇账户记录相互一致，因为三条线在实务中是相互比对的。

来源

  • 人民网广西频道 — 南宁出台七项措施提升外商投资企业登记便利度（2026 年 9 月 30 日）: https://gx.people.com.cn/BIG5/n2/2026/0930/c229260-41712080.html
  • 上海市市场监督管理局 — 撤销虚假企业登记实施办法: https://scjgj.sh.gov.cn/007/20260915/2c984a72a08215f2010a2d358495108.html
  • 上海市人民政府外事办公室 — 《上海资讯周报》第 160 期: https://wsb.sh.gov.cn/ztzl/shzxzb/20260923/3a34c2e581c04aa4a3eb7dafedd9e404.html
  • 国家市场监督管理总局: https://www.samr.gov.cn/
Food & Beverage / 餐饮食品, Import-Export Clearance / 进出口清关

New Import Access for South African Cherries and Turkish Laurel Leaves — and a New Standard for Imported Recycled Pulp

  • Customs Announcement No. 140 of 2026, published on 22 September 2026, sets the phytosanitary requirements for South African fresh cherries and allows compliant imports with immediate effect.
    海关总署2026年第140号公告于2026年9月22日发布，明确南非鲜食樱桃植物检疫要求，即日起允许符合要求的南非鲜食樱桃进口。
  • The cherries are European sweet cherry (Prunus avium); orchards, packing houses and treatment facilities must be audited by South Africa and jointly approved and registered by both sides, with the registration list published on the customs website each season.
    商品为欧洲甜樱桃（*Prunus avium*）；果园、包装厂、处理设施须经南方审核并由中南双方共同批准注册，注册名单每年出口季前由中方审核批准后在海关总署网站公布。
  • China targets six quarantine pests, and the announcement fixes the treatment indicators: cold treatment at a fruit-centre temperature of 1.11 °C or below for 14 days or more, 1.67 °C or below for 16 days or more, or 2.22 °C or below for 18 days or more; methyl-bromide fumigation at 32 g/m³ for 2 hours at 21.1 °C or above.
    中方关注六种检疫性有害生物，公告明确处理指标：冷处理果实中心温度1.11 ℃或以下处理14天或以上、1.67 ℃或以下处理16天或以上、2.22 ℃或以下处理18天或以上；溴甲烷熏蒸在温度21.1 ℃及以上时剂量32 g/m³处理2小时。
  • Customs Announcement No. 142 of 2026, published on 28 September 2026, sets the phytosanitary requirements for Turkish dried laurel leaves (Laurus nobilis), with six quarantine pests and certificates issued under ISPM 12.
    海关总署2026年第142号公告于2026年9月28日发布，明确进口土耳其月桂叶植物检疫要求，涉及六种检疫性有害生物，植物检疫证书须按ISPM 12出具。
  • Alongside the access decisions, customs issued rules for imported recycled pulp: No. 141 (25 September) published the Inspection Rules for Imported Recycled Pulp among seven industry standards, and No. 144 (28 September) added key microbial-indicator testing requirements.
    在准入决定之外，海关还发布了进口再生纸浆规则：第141号（9月25日）发布《进口再生纸浆检验规程》等7项行业标准，第144号（9月28日）增加微生物关键指标检验要求。
  • Also in the September batch: No. 137 on preventing Niger’s foot-and-mouth disease, contagious bovine pleuropneumonia, peste des petits ruminants and sheep and goat pox, and No. 134 on quarantine and health requirements for Jordanian cattle and sheep hides and skins.
    9月同批公告还包括：第137号关于防止尼日尔口蹄疫、牛传染性胸膜肺炎、小反刍兽疫、绵羊痘和山羊痘传入我国，第134号关于进口约旦牛皮和羊皮检疫和卫生要求。
  • Market context: South African cherries mature about three weeks earlier than Chilean fruit; in the 2025/26 season area rose from 262 hectares in 2016 to 802 hectares, output grew 54% to 5,100 tonnes, and exports reached 488,000 boxes, up 111% year on year.
    市场背景：南非车厘子上市时间比智利早约3周；2025/26产季种植面积由2016年的262公顷扩大到802公顷，产量增长54%达5100吨，出口量48.8万箱、同比增长111%。

New Import Access for South African Cherries and Turkish Laurel Leaves — and a New Standard for Imported Recycled Pulp | 新准入品类落地：南非鲜食樱桃、土耳其月桂叶与进口再生纸浆检验新规

Overview

September 2026 brought a set of customs decisions that widen what may enter China and tighten how some of it is checked. Two phytosanitary announcements open the door to new agricultural imports — South African fresh cherries and Turkish dried laurel leaves — while two others on imported recycled pulp set a new inspection standard and add microbial-indicator testing. A further pair of announcements concerns animal-disease controls and the quarantine and health requirements for Jordanian hides and skins.

For importers, food businesses and their Chinese distributors, the practical question is not whether a product is “newly allowed” in the abstract, but whether the orchard, packing house, treatment regime and paperwork match the conditions the announcements set out.

South African fresh cherries: the pest list, treatment and registration

Customs Announcement No. 140 of 2026, published on 22 September 2026, concerns the phytosanitary requirements for South African fresh cherries and permits compliant imports with immediate effect.

  • The product is the South African fresh European sweet cherry (scientific name *Prunus avium*), from South African cherry-producing areas.
  • Legal basis includes the Biosecurity Law, the Law on Entry-Exit Animal and Plant Quarantine and its implementing regulations, the Food Safety Law and its implementing regulations, the Measures for the Supervision and Administration of the Inspection and Quarantine of Imported Fruits, and the Protocol between the General Administration of Customs of the People’s Republic of China and the Department of Agriculture of the Republic of South Africa on Phytosanitary Requirements for South African Fresh Cherries Exported to China.
  • Registration. Orchards, packing houses and treatment facilities must be audited by South Africa and jointly approved and registered by both sides; before each export season South Africa provides the registration list, and China, after review and approval, publishes it on the customs website and updates it periodically.
  • Six quarantine pests of concern to China: the Mediterranean fruit fly *Ceratitis capitata*; *Ceratitis quilicii*; the Natal fruit fly *Ceratitis rosa*; the fig wax scale *Ceroplastes rusci*; the obscure mealybug *Pseudococcus viburni*; and the bacterial canker pathogen *Pseudomonas syringae* pv. *morsprunorum*.
  • Treatment indicators.
  • Cold treatment — a fruit-centre temperature of 1.11 °C or below for 14 days or more, 1.67 °C or below for 16 days or more, or 2.22 °C or below for 18 days or more.
  • Fumigation — methyl bromide, at 21.1 °C or above under normal atmospheric pressure (NAP), at a dose of 32 g/m³ for 2 hours, with the concentration no lower than 26 g/m³ half an hour after the start of treatment and no lower than 16 g/m³ at 2 hours.
  • Marking and packaging. Cartons must be marked in English with the fruit name, country, place of origin, orchard registration number and packing-house registration number, and must state “输往中华人民共和国” in Chinese or English; wood packaging must comply with ISPM 15.

Turkish dried laurel leaves: Announcement No. 142

Customs Announcement No. 142 of 2026, published on 28 September 2026, sets the phytosanitary requirements for Turkish laurel leaves. The product is the dried leaves of the lauraceae plant laurel (*Laurus nobilis*) grown in Turkey. Planting bases and processing and packing houses must be audited by Turkey and approved and registered by China.

China targets six quarantine pests: *Aonidia lauri*; *Chrysomphalus pinnulifer*; *Ditula angustiorana*; *Lauritrioza alacris*; the khapra beetle *Trogoderma granarium*; and the sudden oak death pathogen *Phytophthora ramorum*. The phytosanitary certificate must be issued in accordance with ISPM 12 and carry the prescribed additional declarations.

Jordanian hides and skins, and animal-disease controls

Two further announcements in the same batch deal with animal products and disease risk:

  • No. 134 (7 September 2026) — the quarantine and health requirements for imported Jordanian cattle and sheep hides and skins.
  • No. 137 (10 September 2026) — issued jointly by the General Administration of Customs and the Ministry of Agriculture and Rural Affairs, on preventing Niger’s foot-and-mouth disease, contagious bovine pleuropneumonia, peste des petits ruminants, and sheep and goat pox from entering China.

Separately, No. 133 (7 September 2026) sets declaration requirements for the commodity code of dichlorosilane.

A new inspection standard for imported recycled pulp

Recycled pulp is a secondary raw material whose inspection regime is being consolidated:

  • No. 141 (25 September 2026) published seven industry standards including the Rules for the Inspection of Imported Recycled Pulp (《进口再生纸浆检验规程》).
  • No. 144 (28 September 2026) adds key microbial-indicator testing requirements for imported recycled pulp.

For importers of recycled fibre, the two announcements mean a defined inspection standard plus a microbial-indicator layer — a change to build into supplier specifications and pre-shipment testing rather than treat as paperwork at the port.

The market backdrop for South African cherries

South Africa and Chile both sit in the southern hemisphere, and South African cherries come to market about three weeks earlier than Chilean fruit — a timing advantage for the Chinese off-season window. In the 2025/26 season the planted area grew from 262 hectares in 2016 to 802 hectares, output rose 54% from 3,300 tonnes the previous season to 5,100 tonnes, and exports reached 488,000 boxes, up 111% year on year. Production is concentrated largely in the Ceres area of the Western Cape, and about 30% of orchards have not yet reached full bearing age.

What it means for importers and food businesses

  • New sourcing options with hard conditions. South African cherries and Turkish laurel leaves are now accessible, but only from registered orchards, packing houses and facilities, and only with the prescribed treatment and certification.
  • Treatment is the operational bottleneck. Cold-treatment windows and fumigation parameters are precise; importers should confirm that cold-chain and treatment partners can deliver and document them.
  • Recycled pulp faces a higher bar. The inspection standard and microbial-indicator requirements change what suppliers must demonstrate before shipment.
  • Disease controls shape adjacent trade. The Niger animal-disease announcement and the Jordanian hides and skins requirements affect animal-product flows in the same period.

Practical steps

  • Confirm that your South African cherry supplier’s orchard, packing house and treatment facility appear on the joint registration list published by customs.
  • Verify the cold-treatment or fumigation regime against the temperature and time indicators in Announcement No. 140, and keep the treatment records with the shipment.
  • Check carton marking (including “输往中华人民共和国”) and wood-packaging compliance with ISPM 15 before dispatch.
  • For Turkish laurel leaves, confirm the planting base and processing/packing house are registered by China and that the phytosanitary certificate is issued under ISPM 12 with the required declarations.
  • For imported recycled pulp, align supplier specifications and pre-shipment testing with the inspection standard and the microbial-indicator requirements under Nos. 141 and 144.

Sources

  • 中华人民共和国海关总署 — 海关总署公告2026年第140号《关于进口南非鲜食樱桃植物检疫要求的公告》（2026年9月22日发布）: http://www.customs.gov.cn/customs/2026-09/22/article_2026092210073484679.html
  • 中华人民共和国海关总署 — 海关总署公告2026年第142号《关于进口土耳其月桂叶植物检疫要求的公告》（2026年9月28日发布）: http://gec.customs.gov.cn/customs/2026-09/29/article_2026092910145314617.html
  • 中华人民共和国海关总署 — 政务公开·海关总署公告（2026年第133号、第134号、第137号、第141号、第144号等9月公告）: http://www.customs.gov.cn/customs/302249/2480148/index.html
  • 中国技术性贸易措施网 — 南非鲜食樱桃、土耳其月桂叶输华植物检疫要求相关通报: http://www.ca-tbt.com/news/1503.html
  • 中国农业农村信息网 — 南非车厘子产季面积、产量与出口数据报道: https://www.facisp.cn/news/detail/6ab37bc600b77f30b63f812d

Related reading

  • see also: China–Cambodia AEO mutual recognition goes live (398-china-cambodia-aeo-mutual-recognition)
  • see also: Reefer container fitness inspection for export perishable and frozen goods (403-reefer-container-fitness-inspection)

新准入品类落地：南非鲜食樱桃、土耳其月桂叶与进口再生纸浆检验新规

概述

2026年9月，海关发布了一系列决定，既拓宽了可进口的商品范围，也收紧了其中部分商品的检验口径。两份植物检疫公告为新的农产品进口打开了通道——南非鲜食樱桃与土耳其月桂叶；另两份关于进口再生纸浆的公告，确立了新的检验标准并增加了微生物指标检验。同批公告还涉及动物疫病防控以及约旦牛皮和羊皮的检疫和卫生要求。

对进口商、食品企业及其中国经销商而言，实务问题不在于某商品在抽象意义上是否”新获准”，而在于果园、包装厂、处理方式与单证是否与公告所列条件相符。

南非鲜食樱桃：有害生物名单、处理与注册

海关总署2026年第140号公告于2026年9月22日发布，明确南非鲜食樱桃植物检疫要求，即日起允许符合要求的南非鲜食樱桃进口。

  • 商品为南非鲜食欧洲甜樱桃（学名*Prunus avium*），产地为南非樱桃产区。
  • 依据包括《生物安全法》《进出境动植物检疫法》及其实施条例、《食品安全法》及其实施条例、《进境水果检验检疫监督管理办法》，以及《中华人民共和国海关总署和南非共和国农业部关于南非鲜食樱桃输华植物检疫要求议定书》。
  • 注册。 果园、包装厂、处理设施须经南方审核，并由中南双方共同批准注册；每年出口季前南方提供注册名单，中方审核批准后在海关总署网站公布并定期更新。
  • 中方关注的六种检疫性有害生物：地中海实蝇*Ceratitis capitata*、瞿氏小条实蝇*Ceratitis quilicii*、纳塔尔实蝇*Ceratitis rosa*、无花果蜡蚧*Ceroplastes rusci*、暗色粉蚧*Pseudococcus viburni*、核果树溃疡病菌*Pseudomonas syringae* pv. *morsprunorum*。
  • 处理指标。
  • 冷处理——果实中心温度1.11 ℃或以下处理14天或以上、1.67 ℃或以下处理16天或以上、或2.22 ℃或以下处理18天或以上。
  • 熏蒸——溴甲烷，在标准大气压下温度21.1 ℃及以上时，剂量32 g/m³处理2小时，处理开始后0.5小时浓度不低于26 g/m³、2小时浓度不低于16 g/m³。
  • 标识与包装。 包装箱须用英文标注水果名称、国家、产地、果园注册号和包装厂注册号，并以中文或英文标明”输往中华人民共和国“；使用木质包装须符合ISPM 15。

土耳其月桂叶：第142号公告

海关总署2026年第142号公告于2026年9月28日发布，明确进口土耳其月桂叶植物检疫要求。商品为土耳其境内种植的樟科植物月桂（*Laurus nobilis*）的干制叶片。种植基地和加工包装厂须经土方审核并由中方批准注册。

中方关注的检疫性有害生物6种：桂单蜕圆盾蚧*Aonidia lauri*、松针金顶盾蚧*Chrysomphalus pinnulifer*、葡萄卷叶蛾（拟）*Ditula angustiorana*、月桂个木虱*Lauritrioza alacris*、谷斑皮蠹*Trogoderma granarium*、栎树猝死病菌*Phytophthora ramorum*。植物检疫证书须按ISPM 12出具并含规定附加声明。

约旦皮张与动物疫病防控

同批公告中还有两份涉及动物产品与疫病风险：

  • 第134号（2026年9月7日）——关于进口约旦牛皮和羊皮的检疫和卫生要求。
  • 第137号（2026年9月10日）——由海关总署、农业农村部联合发布，关于防止尼日尔口蹄疫、牛传染性胸膜肺炎、小反刍兽疫、绵羊痘和山羊痘传入我国。

此外，第133号（2026年9月7日）明确了二氯二氢硅商品编号申报要求。

进口再生纸浆的检验新规

再生纸浆属于二次原料，其检验监管口径正在被整合统一：

  • 第141号（2026年9月25日）发布《进口再生纸浆检验规程》等7项行业标准。
  • 第144号（2026年9月28日）对进口再生纸浆增加微生物关键指标检验要求。

对再生纤维进口商而言，两份公告意味着既有明确的检验标准，又叠加了一层微生物关键指标——应将其纳入供应商规格与发运前检验，而非在口岸当作单证处理。

南非车厘子的市场背景

南非与智利同处南半球，南非车厘子上市时间比智利早约3周，对中国市场的反季窗口具有时间优势。2025/26产季，种植面积由2016年的262公顷扩大到802公顷，产量较上一季3300吨增长54%达5100吨，出口量达48.8万箱、同比增长111%。产地大部分集中在西开普省Ceres地区，约30%的果园尚未进入丰产期。

对进口商与食品企业的意义

  • 新增货源，但条件硬。 南非鲜食樱桃与土耳其月桂叶现已可进口，但只能来自注册的果园、包装厂与设施，且须符合规定的处理与证书要求。
  • 处理环节是操作瓶颈。 冷处理窗口与熏蒸参数都很精确；进口商应确认冷链与处理合作方能够做到并留痕。
  • 再生纸浆门槛提高。 检验标准与微生物关键指标要求，改变了供应商在发运前须证明的内容。
  • 疫病防控影响相邻贸易。 尼日尔动物疫病公告与约旦牛皮羊皮要求，影响同期动物产品流向。

实务建议

  • 核对南非樱桃供应商的果园、包装厂与处理设施是否列入海关公布的共同注册名单。
  • 对照第140号公告的温度与时间指标核验冷处理或熏蒸方案，并将处理记录随货留存。
  • 发运前检查包装箱标识（含”输往中华人民共和国”）以及木质包装是否符合ISPM 15。
  • 对土耳其月桂叶，确认种植基地与加工包装厂已获中方注册，且植物检疫证书按ISPM 12出具并含所需声明。
  • 对进口再生纸浆，按第141号检验标准与第144号微生物关键指标要求，对齐供应商规格与发运前检验。

来源

  • 中华人民共和国海关总署 — 海关总署公告2026年第140号《关于进口南非鲜食樱桃植物检疫要求的公告》（2026年9月22日发布）: http://www.customs.gov.cn/customs/2026-09/22/article_2026092210073484679.html
  • 中华人民共和国海关总署 — 海关总署公告2026年第142号《关于进口土耳其月桂叶植物检疫要求的公告》（2026年9月28日发布）: http://gec.customs.gov.cn/customs/2026-09/29/article_2026092910145314617.html
  • 中华人民共和国海关总署 — 政务公开·海关总署公告（2026年第133号、第134号、第137号、第141号、第144号等9月公告）: http://www.customs.gov.cn/customs/302249/2480148/index.html
  • 中国技术性贸易措施网 — 南非鲜食樱桃、土耳其月桂叶输华植物检疫要求相关通报: http://www.ca-tbt.com/news/1503.html
  • 中国农业农村信息网 — 南非车厘子产季面积、产量与出口数据报道: https://www.facisp.cn/news/detail/6ab37bc600b77f30b63f812d

相关阅读

  • 见：中柬海关AEO互认正式实施（398-china-cambodia-aeo-mutual-recognition）
  • 见：出口易腐冷冻品集装箱适载检验（403-reefer-container-fitness-inspection）
Bonded Logistics / 保税物流, Import-Export Clearance / 进出口清关

GACC Announcement 2026 No. 139: Repealing the Old Export Processing Zone Scrap Rules as the Ecological Environment Code Takes Effect

  • The General Administration of Customs, the Ministry of Ecology and Environment and the Ministry of Commerce issued Announcement No. 139 of 2026 repealing the 2009 notice on handling offcuts, waste and defective products leaving export processing zones, in order to implement the Ecological Environment Code.
    海关总署、生态环境部、商务部发布2026年第139号公告，废止2009年关于出口加工区边角料、废品、残次品出区处理问题的通知，目的是贯彻实施生态环境法典。
  • The document repealed is 署加发〔2009〕172 号, issued jointly in 2009 by customs, the then environmental protection authority, the commerce authority and the quality inspection authority.
    被废止的文件为署加发〔2009〕172号，即2009年由海关、原环境保护部门、商务部门和质量检验部门联合发布的通知。
  • The announcement takes effect from the date of publication; it is dated 5 September 2026 and was posted on the customs website on 18 September 2026.
    公告自发布之日起生效；公告落款日期为2026年9月5日，海关总署网站于2026年9月18日发布。
  • The repeal sits inside a September 2026 cluster of customs measures on inspection: No. 136 on fitness-for-carriage inspection of containers shipping export perishable food and frozen goods, and Nos. 141 and 144 on standards and microbial-indicator testing for imported recycled pulp.
    此次废止处于2026年9月海关一系列检验措施之中：第136号涉及装运出口易腐烂变质食品、冷冻品集装箱适载检验，第141号与第144号涉及进口再生纸浆的行业标准与微生物关键指标检验要求。
  • Background to the reform: the State Council General Office transmitted customs’ 24 measures for upgrading comprehensive bonded zones (国办函〔2026〕40 号) in April 2026, including easier re-import repair, a negative-list approach to bonded repair products, commodity barcode identification and bonded ore blending.
    改革背景：2026年4月国务院办公厅转发海关总署关于促进综合保税区扩能提质的24项措施（国办函〔2026〕40号），包括便利返区维修、保税维修产品负面清单管理、引入商品条码标识以及保税混矿等。
  • Early results show the direction of travel: a Chongqing zone completed two batches of 238 returned game-console motherboards; a Huangpu enterprise cut operating costs by 30% and lead time by 50%; a Beihai zone enterprise ran its 18th bonded copper-concentrate blending batch of over 11,432 tonnes.
    落地案例显示改革方向：重庆综保区完成2批次共238片返修游戏机主板；黄埔综保区某企业经营成本降低30%、整体时效缩短50%；北海综保区某企业完成第18批次共11432余吨进口铜精矿保税混配作业。

GACC Announcement 2026 No. 139: Repealing the Old Export Processing Zone Scrap Rules as the Ecological Environment Code Takes Effect | 海关总署139号公告：生态环境法典实施背景下废止出口加工区旧通知

Overview

On 18 September 2026 the website of the General Administration of Customs (GACC) published Announcement No. 139 of 2026, jointly issued by GACC, the Ministry of Ecology and Environment and the Ministry of Commerce. Its full title is the Announcement on Repealing the Notice of the General Administration of Customs, the Ministry of Environmental Protection, the Ministry of Commerce and the General Administration of Quality Supervision, Inspection and Quarantine on the Handling of Offcuts, Waste and Defective Products Leaving Export Processing Zones.

The repealed document is 署加发〔2009〕172 号. The stated purpose of the repeal is to implement the Ecological Environment Code. The announcement takes effect from the date of publication and is dated 5 September 2026.

For enterprises that operate inside or alongside bonded and export-processing infrastructure, the move is less about a single formality and more about which rulebook now governs materials that cross the boundary between bonded processing and domestic solid-waste management.

What the repealed 2009 notice covered

The 2009 notice dealt with a narrow but operationally sensitive question: how the offcuts (边角料), waste (废品) and defective or rejected products (残次品) generated by enterprises in export processing zones should be handled when they leave the zone. That boundary matters because it determines whether such materials are treated as bonded goods, as ordinary domestic goods, or as solid waste subject to environmental rules.

By repealing 署加发〔2009〕172 号, the three departments withdraw a document drafted under an earlier regulatory framework and return the matter to the current ecological-environment and solid-waste rules, of which the Ecological Environment Code is now the governing statute.

Why now: the Ecological Environment Code and a rebuilt inspection framework

The repeal is best read together with a cluster of customs measures issued in September 2026:

  • No. 136 (8 September) — on the fitness-for-carriage inspection of containers shipping export perishable food and frozen goods.
  • No. 141 (25 September) — publishing seven industry standards including the Rules for the Inspection of Imported Recycled Pulp (《进口再生纸浆检验规程》).
  • No. 144 (28 September) — adding key microbial-indicator testing requirements for imported recycled pulp.

Taken together with the repeal of the 2009 notice, these measures point in the same direction: a recalibration of how solid waste and recycled raw materials are inspected and supervised at the border, with the Ecological Environment Code as the reference point. For traders, the practical reading is that the environmental and quarantine framing of secondary materials — offcuts, waste, recycled pulp and similar inputs — is being consolidated rather than left to scattered older notices.

Background: 24 measures for comprehensive bonded zones

The repeal also lands against a wider reform of comprehensive bonded zones. In April 2026 the State Council General Office transmitted customs’ Measures on Promoting the Capacity Upgrade and Quality Improvement of Comprehensive Bonded Zones (国办函〔2026〕40 号), which set out 24 reform measures across four areas, beginning with raising the level of new business formats and models. Among the specific measures:

  • Easier re-import repair. Domestic manufactured export products and their parts may enter a comprehensive bonded zone from overseas for repair and then be re-exported, without being subject to the comprehensive bonded zone repair-product catalogue or the catalogue of prohibited imported used mechanical and electrical products.
  • Negative-list management. Support for exploring negative-list management of bonded repair products, and for gradually advancing pilot domestic sales of bonded-repaired finished goods.
  • Commodity barcode identification. Support for introducing commodity barcode identification in comprehensive bonded zones.
  • Bonded ore blending. Zone enterprises may carry out physical blending of metal mineral products in bonded-logistics form (“bonded ore blending”).

On-the-ground results

Publicly reported cases illustrate how the reform is being used:

  • Chongqing Xiyong Comprehensive Bonded Zone completed its first order of domestic-made exported game-console motherboards returned for repair — by Dafeng (Chongqing) Computer Co., Ltd. — finishing two batches totalling 238 boards.
  • Huangpu Comprehensive Bonded Zone saw Guangzhou Hongyu Digital Technology achieve a “returned from overseas — repaired — remanufactured — re-exported” closed loop, cutting operating costs by 30% and shortening overall lead time by 50%.
  • Beihai Comprehensive Bonded Zone, Area B saw Guangxi Wolong Mineral Resources Co., Ltd. complete its 18th batch — over 11,432 tonnes of imported copper concentrate — of bonded blending on 15 September 2026.

What it means for bonded operators and foreign investors

  • A cleaner rulebook for secondary materials. Repealing the 2009 notice removes an older layer from the handling of offcuts, waste and defective products leaving export processing zones, so operators should re-confirm which current environmental and customs rules now apply to each material stream.
  • Environmental compliance moves to the centre. With the Ecological Environment Code as the stated purpose, the handling of scrap and recycled inputs is increasingly an ecological-environment question as much as a customs question.
  • The bonded-zone reform is the growth channel. Easier re-import repair, negative-list management of repair products and bonded ore blending widen what a zone enterprise can do; foreign investors weighing a bonded-zone footprint should treat these as the operative permissions.
  • Traceability and data matter. Barcode identification and the move toward negative-list and pilot domestic-sale models reward operators with clean material records and systems that can show where secondary materials went.

Practical steps

  • Identify which of your material streams (offcuts, waste, defective products, recycled pulp) were previously handled under 署加发〔2009〕172 号, and confirm the current environmental and customs requirements that now apply.
  • Check whether imported recycled pulp shipments meet the inspection standard and the added microbial-indicator requirements under Nos. 141 and 144 before shipping.
  • Review re-import repair plans against the 24 measures for comprehensive bonded zones, particularly the removal of the repair-product and prohibited-used-machinery catalogue limits.
  • If you operate metal mineral imports, assess whether bonded ore blending fits your supply chain and where it can be carried out.
  • Keep material traceability records in a form that supports barcode identification and any future negative-list or domestic-sale pilot.

Sources

  • 中华人民共和国海关总署 — 海关总署、生态环境部、商务部公告2026年第139号（关于废止署加发〔2009〕172号通知的公告，2026年9月18日发布）: http://gec.customs.gov.cn/customs/2026-09/18/article_2026091817354885077.html
  • 中华人民共和国海关总署 — 政务公开·海关总署公告（2026年第136号、第141号、第144号等9月公告）: http://www.customs.gov.cn/customs/302249/2480148/index.html
  • 南方财经 — 海关总署近期公告与固废、再生原料检验监管口径调整报道: https://m.sfccn.com/2026/9-29/yMMDE0NzNfMjI1NjMyMg.html
  • 搜狐 — 综合保税区扩能提质措施与返区维修、保税混矿落地案例报道: https://www.sohu.com/a/1081062844_121106875
  • 中国报关协会 — 出口加工区边角料、废品、残次品出区处理通知废止信息: http://ancc.org.cn/News/msg?id=13357
  • 北京中新网 — 综合保税区改革与保税维修、保税混矿相关报道: https://www.bj.chinanews.com.cn/news/2026/0924/103590.html

Related reading

  • see also: Comprehensive bonded zone reforms extended to Type B bonded logistics centres (328-bonded-logistics-centre-b-reforms)
  • see also: Aviation bonded maintenance gets a national push (367-aviation-bonded-maintenance)

海关总署139号公告：生态环境法典实施背景下废止出口加工区旧通知

概述

2026年9月18日，海关总署网站发布2026年第139号公告。公告由海关总署、生态环境部、商务部联合发布，全称为《关于废止〈海关总署、环境保护部、商务部、质检总局关于出口加工区边角料、废品、残次品出区处理问题的通知〉的公告》。

被废止的文件为署加发〔2009〕172号。公告明确的废止目的，是为贯彻实施生态环境法典。公告自发布之日起生效，落款日期为2026年9月5日。

对在保税与出口加工设施内外经营的企业而言，此举不只是撤销一份文件，更关乎边角料等物料跨越”保税加工”与”国内固体废物管理”边界时，究竟适用哪一套规则。

2009年通知管的是什么

2009年通知处理的是一个范围有限但操作敏感的问题：出口加工区企业产生的边角料、废品、残次品，在出区时应如何处理。这条边界之所以重要，是因为它决定了这些物料究竟被视为保税货物、普通国内货物，还是受环境规则约束的固体废物。

废止署加发〔2009〕172号，意味着三部门撤回了一份在较早监管框架下起草的文件，把相关事项交回现行的生态环境与固体废物规则，而生态环境法典正是当前统领性的法律依据。

为何此刻废止：生态环境法典与检验口径重构

此次废止，宜与2026年9月海关出台的一组措施一并理解：

  • 第136号（9月8日）——关于装运出口易腐烂变质食品、冷冻品集装箱适载检验工作。
  • 第141号（9月25日）——发布《进口再生纸浆检验规程》等7项行业标准。
  • 第144号（9月28日）——进口再生纸浆增加微生物关键指标检验要求。

与废止2009年通知合起来看，这些措施指向同一方向：以生态环境法典为参照，对固体废物与再生原料在口岸的检验监管口径进行重构。对贸易商而言，实际的解读是：边角料、废品、再生纸浆等二次物料的环保与检疫定性，正在被整合统一，而非继续散落在旧的单行通知之中。

背景：综合保税区24项措施

此次废止也落在综合保税区更广一轮改革之上。2026年4月，国务院办公厅转发海关总署《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40号），从提升新业态新模式发展能级等四个方面提出24项改革措施。其中具体措施包括：

  • 便利返区维修。 允许国内加工制造的出口产品及其零配件自境外进入综合保税区维修后复运出境，不受综合保税区维修产品目录及禁止进口的旧机电产品目录限制。
  • 负面清单管理。 支持探索实施保税维修产品负面清单管理，逐步推进保税维修成品转内销试点。
  • 商品条码标识。 支持在综合保税区引入商品条码标识。
  • 保税混矿。 允许区内企业以保税物流形式开展金属矿产品的物理混配业务（”保税混矿”）。

落地案例

公开报道的案例展示了改革的实际用法：

  • 重庆西永综合保税区完成首单国内自产出口游戏机主板返修——由达丰（重庆）电脑有限公司实施，已完成2批次共238片。
  • 黄埔综合保税区的广州鸿宇数字科技实现”境外退回—维修—再生产—复出口”闭环，经营成本降低30%、整体时效缩短50%。
  • 北海综合保税区B区的广西卧龙矿产资源有限公司于2026年9月15日完成第18批次共11432余吨进口铜精矿保税混配作业。

对保税经营人与外资投资者的意义

  • 二次物料规则更清晰。 废止2009年通知，移除了出口加工区边角料、废品、残次品出区处理上的旧一层规则；经营者应重新确认每一类物料现在适用的环境与海关要求。
  • 环保合规走向中心。 以生态环境法典为明确目的，废料与再生原料的处理，日益既是海关问题，也是生态环境问题。
  • 综保区改革是增长通道。 便利返区维修、保税维修产品负面清单管理、保税混矿，拓宽了区内企业的业务边界；考虑布局综合保税区的外资投资者，应把这些作为实际可用的许可。
  • 追溯与数据重要。 商品条码标识，以及向负面清单、内销试点演进的趋势，都会奖励那些拥有清晰物料记录、能够说明二次物料去向的经营者。

实务建议

  • 梳理自身哪些物料流（边角料、废品、残次品、再生纸浆）此前按署加发〔2009〕172号处理，确认现在适用的环境与海关要求。
  • 核对进口再生纸浆货物是否符合第141号的检验标准与第144号新增的微生物关键指标要求，再行发运。
  • 对照综合保税区24项措施复核返区维修计划，尤其是维修产品目录与禁止进口旧机电产品目录限制的取消。
  • 若从事金属矿产品进口，评估保税混矿是否契合自身供应链，以及可在何处开展。
  • 将物料追溯记录保持在可支撑商品条码标识、并面向未来负面清单或内销试点的形态。

来源

  • 中华人民共和国海关总署 — 海关总署、生态环境部、商务部公告2026年第139号（关于废止署加发〔2009〕172号通知的公告，2026年9月18日发布）: http://gec.customs.gov.cn/customs/2026-09/18/article_2026091817354885077.html
  • 中华人民共和国海关总署 — 政务公开·海关总署公告（2026年第136号、第141号、第144号等9月公告）: http://www.customs.gov.cn/customs/302249/2480148/index.html
  • 南方财经 — 海关总署近期公告与固废、再生原料检验监管口径调整报道: https://m.sfccn.com/2026/9-29/yMMDE0NzNfMjI1NjMyMg.html
  • 搜狐 — 综合保税区扩能提质措施与返区维修、保税混矿落地案例报道: https://www.sohu.com/a/1081062844_121106875
  • 中国报关协会 — 出口加工区边角料、废品、残次品出区处理通知废止信息: http://ancc.org.cn/News/msg?id=13357
  • 北京中新网 — 综合保税区改革与保税维修、保税混矿相关报道: https://www.bj.chinanews.com.cn/news/2026/0924/103590.html

相关阅读

  • 见：综合保税区改革向B型保税物流中心推广（328-bonded-logistics-centre-b-reforms）
  • 见：航空保税维修迎来国家级政策礼包（367-aviation-bonded-maintenance）
Capital & Cross-border / 资金跨境, Policy Updates / 政策动态

China’s Outbound FDI in 2025: USD 213.5 Billion of Flow and a Ninth Straight Year in the Global Top Three

  • On 23 September 2026 the Ministry of Commerce, the National Bureau of Statistics and the State Administration of Foreign Exchange jointly released the Statistical Bulletin of China’s Outbound Direct Investment 2025.
    2026年9月23日，商务部、国家统计局和国家外汇管理局联合发布《2025年度中国对外直接投资统计公报》。
  • China’s outbound direct investment flow in 2025 was USD 213.58 billion (2135.8亿美元), up 11.1 per cent on the previous year.
    2025年中国对外直接投资流量2135.8亿美元，比上年增长11.1%。
  • The outbound investment stock reached USD 3.4 trillion, holding a place in the global top three for a ninth consecutive year, with its share of global investment rising to 7.4 per cent.
    对外投资存量3.4万亿美元，连续9年保持全球前三，占全球投资的比重增加到7.4%。
  • Outbound investment covers 18 industry categories of the national economy and is concentrated in leasing and business services, wholesale and retail, manufacturing and finance, while gradually extending into green and low-carbon fields, the digital economy and green minerals.
    对外投资行业覆盖国民经济18个行业门类，主要集中在租赁和商务服务、批发零售、制造和金融四个领域，并逐步向绿色低碳、数字经济和绿色矿产等领域稳步拓展。
  • By the end of 2025 China had established 58,000 overseas enterprises in 189 countries and regions, with 4.761 million employees in total, of whom 2.965 million were locally hired foreign employees.
    截至2025年末，中国在境外设立企业5.8万家，遍布189个国家和地区；境外企业从业员工总数476.1万人，其中雇用外方员工296.5万人。
  • Direct investment in Belt and Road partner countries was USD 46.05 billion in 2025, 21.6 per cent of the year’s flow, with 22,000 overseas enterprises established there and an investment stock of USD 407.25 billion.
    2025年中国企业对共建”一带一路”国家直接投资460.5亿美元，占当年对外投资流量的21.6%；在共建”一带一路”国家设立境外企业数量2.2万家，投资存量4072.5亿美元。
  • The figures sit alongside two official signals: on 10 September 2026 the National Financial Regulatory Administration said financial institutions would be guided to support intermediate-goods exports, overseas warehouses and cross-border e-commerce, and SAFE put inbound investment stock at close to USD 8 trillion at end-2025, with net inflow and an improving structure.
    公报数据之外还有两点官方信号：2026年9月10日，金融监管总局表示将引导金融机构支持中间品出口、海外仓建设和跨境电商发展；国家外汇管理局介绍，截至2025年末各类来华投资存量接近8万亿美元，来华投资总体呈现净流入，结构更加优化。

China’s Outbound FDI in 2025: USD 213.5 Billion of Flow and a Ninth Straight Year in the Global Top Three | 2025年度中国对外直接投资统计公报：对外投资存量连续9年全球前三

Overview

On 23 September 2026, the Ministry of Commerce (MOFCOM), the National Bureau of Statistics (NBS) and the State Administration of Foreign Exchange (SAFE) jointly released the Statistical Bulletin of China’s Outbound Direct Investment 2025 (《2025年度中国对外直接投资统计公报》).

The bulletin is the annual accounting of China’s outbound direct investment (ODI). It matters to foreign-invested groups and Chinese groups with cross-border operations for two reasons: it fixes the official statistical scope against which outbound activity is measured, and it supplies the base figures that sit behind decisions about outbound lending, repatriation expectations and the shape of an offshore holding structure.

This note reads the 2025 numbers, sets out what the statistical scope covers, and draws out the implications for cross-border fund arrangement and group architecture. It deals with outbound investment only; the separate rules on foreign investment coming into China are not covered here.

The 2025 numbers at a glance

The headline figures for 2025 are:

  • Flow: outbound direct investment of USD 213.58 billion (2135.8亿美元), up 11.1 per cent on the previous year.
  • Stock: outbound investment stock of USD 3.4 trillion, holding a place in the global top three for a ninth consecutive year, with its share of global investment rising to 7.4 per cent.
  • Enterprises and reach: by end-2025, 58,000 overseas enterprises established by China, spread across 189 countries and regions.
  • Employment: 4.761 million employees in total in those overseas enterprises, of whom 2.965 million were locally hired foreign employees.
  • Belt and Road: direct investment in Belt and Road partner countries of USD 46.05 billion in 2025, 21.6 per cent of the year’s flow, with 22,000 overseas enterprises established there and an investment stock of USD 407.25 billion.

Read together, the flow and stock figures describe a position that is both large in absolute terms and stable in relative terms: the flow grew at a double-digit rate, while the stock has stayed in the global top three for nine years running.

What the statistical scope covers

The bulletin is a joint product of three authorities, which is itself informative about scope. MOFCOM administers outbound investment records, the NBS supplies the statistical methodology, and SAFE holds the cross-border fund-flow data. The published figures therefore combine an enterprise-level record of outbound investment with the balance-of-payments view of the funds that move.

The industry coverage is broad: outbound investment spans 18 industry categories of the national economy. That breadth matters when reading the concentration figures below, because it means the headline flow is not the story of a single sector but the sum of many, even though a small number of sectors account for the bulk.

Where the investment goes: industries and destinations

The bulletin records that outbound investment is concentrated in four fields — leasing and business services, wholesale and retail, manufacturing, and finance. The concentration is a structural feature rather than a one-year result: these four fields host the holding and trading platforms through which much outbound activity is routed.

Alongside that concentration, the bulletin notes a gradual extension into green and low-carbon fields, the digital economy and green minerals. The shift is described as steady rather than abrupt, and it points to where new outbound capacity is being built beyond the traditional trading and platform sectors.

For a group planning an offshore structure, the industry map is a reminder that the choice of sector drives both the regulatory pathway and the practical treasury design. A manufacturing presence abroad and a leasing-and-services holding platform raise different questions about where value is created and where funds are held.

The Belt and Road share

In 2025, direct investment by Chinese enterprises in Belt and Road partner countries was USD 46.05 billion, equal to 21.6 per cent of the year’s total outbound flow. The number of overseas enterprises established in those countries reached 22,000, and the investment stock stood at USD 407.25 billion.

The share figure is useful for reading the geographic tilt of outbound activity: roughly one dollar in five of the year’s outbound flow went to Belt and Road partner countries. The stock figure, larger by an order of magnitude, reflects the accumulation of earlier years rather than the flow of a single year.

The employment footprint

The bulletin also records the human footprint of outbound investment. By the end of 2025, China had established 58,000 overseas enterprises, located in 189 countries and regions. Those enterprises employed 4.761 million people in total, of whom 2.965 million were locally hired foreign employees.

The local-hiring figure is the one to note for compliance and structuring purposes. A large locally hired workforce brings employment, payroll and social-security obligations in the host jurisdiction, and it is a practical reason why an outbound group’s governance and reporting lines have to run through the operating entity rather than only through the holding platform.

What the numbers mean for cross-border fund arrangement

The bulletin is a statistical release, not a rule-making instrument, so its implications are indirect but real. Three points follow for groups that arrange cross-border funds and design group architecture.

First, the scale of the stock — USD 3.4 trillion — sets the backdrop for outbound fund arrangements. A group’s own outbound lending and repatriation decisions sit within a much larger national stock, and the bulletin’s flow-and-stock framing is the reference point that supervisors and banks use when they read an individual group’s position.

Second, the industry concentration shapes where treasury functions sit. Because leasing and business services and finance are among the four concentrated fields, holding and financing platforms are a common feature of outbound structures. Where a group places such a platform determines which entity receives dividends and fees, and how those flows are documented.

Third, the Belt and Road share and the local-employment figure together point to structures with real operating substance abroad. A group that hires locally and operates in a partner country carries obligations on the ground, and its cross-border funding arrangements have to reflect that operating reality rather than treating the offshore entity as a pure conduit.

Related policy signals

Two official signals published around the same period sit alongside the bulletin.

On 10 September 2026, at a press conference of the State Council Information Office, Cong Lin, a vice head of the National Financial Regulatory Administration, said financial institutions would be guided to support intermediate-goods exports, the building of overseas warehouses and the development of cross-border e-commerce. The statement points to the financing side of outbound activity — the funding of exports, storage and online sales channels abroad.

Separately, SAFE said at a September 2026 State Council Information Office press conference that, as of the end of 2025, the stock of inbound investment of all types was close to USD 8 trillion, that inbound investment on the whole showed a net inflow, and that its structure had become more optimised. Read with the outbound bulletin, the two data points describe two directions of cross-border capital: outbound investment measured by the bulletin, and inbound investment measured by the balance-of-payments data.

Sources

  • 中国经济网 — 商务部、国家统计局、国家外汇管理局联合发布《2025年度中国对外直接投资统计公报》: https://www.ce.cn/xwzx/gnsz/gdxw/202609/t20260924_3233218.shtml
  • 人民网财经 — 2025年中国对外直接投资流量与存量数据报道: https://finance.people.com.cn/BIG5/n1/2026/0925/c1004-40805387.html
  • 商务部 — 政府信息公开入口: https://www.mofcom.gov.cn/zfxxgk/index.html
  • 商务部 — 政策发布入口: https://www.mofcom.gov.cn/zcfb/index.html
  • 央视新闻 — 《2025年度中国对外直接投资统计公报》发布报道: https://big5.cctv.com/gate/big5/news.cctv.cn/2026/09/24/ARTIo1A2j1T9FqjuwBiH9WYP260924.shtml
  • 长沙市贸促会 — 对外直接投资统计数据转载: http://mch.changsha.gov.cn/mcfw/jmxx/sjjm_1/202609/t20260917_12569254.html

Related reading

  • see also: mnc-cash-pool-relaxation
  • see also: foreign-investment-action-plan

2025年度中国对外直接投资统计公报：对外投资存量连续9年全球前三

概述

2026年9月23日，商务部、国家统计局和国家外汇管理局联合发布《2025年度中国对外直接投资统计公报》。

公报是对中国对外直接投资的年度统计。对在华外资集团和开展跨境经营的中国企业而言，它有两重意义：一是固定了衡量对外投资活动的官方统计口径，二是提供了境外放款、利润回流预期与离岸持股架构设计所参照的基础数据。

本文解读2025年数据，说明统计口径覆盖的范围，并梳理其对跨境资金安排与集团架构的含义。本文只涉及对外投资，不涉及外资来华的制度安排。

2025年数据一览

2025年的主要数据如下：

  • 流量：对外直接投资流量2135.8亿美元，比上年增长11.1%。
  • 存量：对外投资存量3.4万亿美元，连续9年保持全球前三，占全球投资的比重增加到7.4%。
  • 企业与覆盖：截至2025年末，中国在境外设立企业5.8万家，遍布189个国家和地区。
  • 就业：境外企业从业员工总数476.1万人，其中雇用外方员工296.5万人。
  • 共建”一带一路”国家：2025年中国企业对共建”一带一路”国家直接投资460.5亿美元，占当年对外投资流量的21.6%；在共建”一带一路”国家设立境外企业数量2.2万家，投资存量4072.5亿美元。

将流量与存量放在一起看，可以读出两个特征：绝对规模大，相对地位稳。流量实现两位数增长，存量则连续9年位居全球前三。

统计口径覆盖的范围

公报由三家主管部门联合发布，这本身就说明了口径。商务部负责对外投资备案与记录，国家统计局提供统计方法，国家外汇管理局掌握跨境资金流数据。因此，公布的数据是把企业层面的对外投资记录与国际收支视角下的资金流动结合起来的结果。

行业覆盖面很宽：对外投资行业覆盖国民经济18个行业门类。在阅读下文集中度数据时，这一点值得注意——它意味着头部流量并非单一行业的故事，而是多个行业的加总，尽管其中少数行业占据了主要份额。

投向哪里：行业与目的地

公报记载，对外投资主要集中在四个领域——租赁和商务服务、批发零售、制造和金融。这种集中是结构性特征，而非某一年的结果：许多对外投资正是通过这些领域内的控股平台与贸易平台完成。

在集中之外，公报还指出对外投资正逐步向绿色低碳、数字经济和绿色矿产等领域稳步拓展。这一变化被描述为稳步而非突变，指向传统贸易与平台行业之外新增对外产能的落点。

对规划离岸架构的集团而言，行业版图提示：行业选择同时决定监管路径与实务财资设计。境外的制造业存在与租赁商务类控股平台，在价值创造地与资金留存地这两个问题上提出的要求并不相同。

共建”一带一路”国家占比

2025年，中国企业向共建”一带一路”国家的直接投资为460.5亿美元，相当于当年对外投资流量的21.6%。在这些国家设立的境外企业数量达2.2万家，投资存量4072.5亿美元。

占比数据有助于判断对外投资的地域倾向：当年对外投资流量中，约每五美元就有一美元投向共建”一带一路”国家。存量数据在量级上高出一个数量级，反映的是历年积累，而非单年流量。

就业足迹

公报同时记载对外投资的人员足迹。截至2025年末，中国在境外设立5.8万家企业，分布在189个国家和地区。这些境外企业从业员工总数476.1万人，其中雇用外方员工296.5万人。

从合规与架构角度看，值得关注的是外方雇用数据。外方员工规模较大，意味着在东道国产生用工、薪酬与社保义务，这也是境外集团的治理与汇报线必须穿过经营实体、而不能只停留在控股平台的现实原因。

对跨境资金安排的含义

公报是统计发布，不是规则制定文件，因此其含义是间接的，但确实存在。对安排跨境资金与设计集团架构的集团而言，有三点。

其一，存量的规模——3.4万亿美元——构成对外资金安排的背景。集团自身的境外放款与利润回流决策，处在远大于自身的国家存量之中，而公报的流量—存量框架，正是监管机构与银行在解读单个集团头寸时参照的口径。

其二，行业集中决定财资职能的落点。由于租赁和商务服务与金融位列四个集中领域，控股与融资平台是境外架构中的常见配置。集团把此类平台放在何处，决定了由哪一主体收取股息与费用，以及这些资金流如何留痕。

其三，共建”一带一路”国家占比与外方雇用数据共同指向具有真实境外经营实质的架构。在当地雇用并运营的集团，需承担在地义务，其跨境资金安排必须反映这一经营现实，而不能把境外主体仅当作通道。

关联政策信号

同期发布的两点官方信号与公报并行。

2026年9月10日，在国务院新闻办公室新闻发布会上，金融监管总局副局长丛林表示，将引导金融机构支持中间品出口、海外仓建设和跨境电商发展。这一表述指向对外投资的融资侧——出口、仓储与境外线上销售渠道的资金支持。

此外，国家外汇管理局在2026年9月国务院新闻办公室新闻发布会上介绍，截至2025年末，各类来华投资存量接近8万亿美元，来华投资总体呈现净流入，结构更加优化。与对外投资公报并读，两组数据描述了跨境资本的两个方向：公报衡量的对外投资，以及国际收支数据衡量的来华投资。

来源

  • 中国经济网 — 商务部、国家统计局、国家外汇管理局联合发布《2025年度中国对外直接投资统计公报》: https://www.ce.cn/xwzx/gnsz/gdxw/202609/t20260924_3233218.shtml
  • 人民网财经 — 2025年中国对外直接投资流量与存量数据报道: https://finance.people.com.cn/BIG5/n1/2026/0925/c1004-40805387.html
  • 商务部 — 政府信息公开入口: https://www.mofcom.gov.cn/zfxxgk/index.html
  • 商务部 — 政策发布入口: https://www.mofcom.gov.cn/zcfb/index.html
  • 央视新闻 — 《2025年度中国对外直接投资统计公报》发布报道: https://big5.cctv.com/gate/big5/news.cctv.cn/2026/09/24/ARTIo1A2j1T9FqjuwBiH9WYP260924.shtml
  • 长沙市贸促会 — 对外直接投资统计数据转载: http://mch.changsha.gov.cn/mcfw/jmxx/sjjm_1/202609/t20260917_12569254.html

相关阅读

  • 见：跨国公司本外币跨境资金集中运营业务实操指南（mnc-cash-pool-relaxation）
  • 见：利用外资固稳促优行动方案（foreign-investment-action-plan）
Tax Compliance / 税务合规, Tax Types / 税种

Foreign Individuals’ Dividends from FIEs Now Taxed at 20%: Reading MOF/STA Announcement 2026 No. 27

  • The Ministry of Finance and the State Taxation Administration issued Announcement 2026 No. 27 on 1 September 2026, and it took effect on the same day.
    财政部、税务总局于2026年9月1日发布《关于外籍个人股息红利个人所得税政策有关事项的公告》（财政部 税务总局公告2026年第27号），自2026年9月1日起执行。
  • Article 1 taxes dividends that a foreign individual receives from a foreign-invested enterprise as “interest, dividends and bonus income”, at a rate of 20 per cent.
    第一条规定，外籍个人从外商投资企业取得的股息红利所得，按照”利息、股息、红利所得”缴纳个人所得税，适用20%税率。
  • Article 2 places the withholding duty on the enterprise: it must withhold and pay the tax and file the return within the first 15 days of the month following payment; where it fails to withhold, the foreign individual must pay by 30 June of the following year, or within the period set by the tax authority.
    第二条规定，外商投资企业支付股息红利时应代扣代缴税款，并于支付所得的次月15日内申报纳税；企业未扣缴的，取得所得的外籍个人应在取得所得的次年6月30日前缴纳税款，税务机关通知限期缴纳的，应按期限缴纳。
  • Article 3 repeals Article 2(8) of Cai Shui Zi [1994] No. 20, the provision that had exempted foreign individuals from individual income tax on dividends from foreign-invested enterprises.
    第三条明确，本公告自2026年9月1日起执行，财税字〔1994〕20号第二条第（八）项同时废止，即原”外籍个人从外商投资企业取得的股息、红利所得”暂免征收个人所得税的规定不再适用。
  • The official rationale is that the exemption had run for more than 30 years and no longer fits the current situation, in which foreign investment weighs the legal environment, market scale and industrial supporting capacity rather than an inward-versus-outward tax differential.
    官方解读口径为：该项免税政策出台已超30年，随着中国加快构建高水平社会主义市场经济体制，外资来华更关注法治环境、市场规模、产业配套等整体营商环境，继续依靠内外资不平衡的税收政策吸引外资已与新形势新要求不相适应。
  • Expert commentary carried by state media: Liu Yi of Peking University notes that a credit for Chinese tax against the residence-country liability means the actual burden need not rise; Li Xuhong of the Beijing National Accounting Institute frames the change as protecting the fairness and unity of the tax system and closing loopholes.
    新华社、央视新闻引述的专家观点：北京大学中国财税研究中心主任刘怡指出，取消免税后外籍个人在中国缴纳的个税可以抵免其向居民国缴纳的税款，实际税负不会增加；北京国家会计学院副院长李旭红认为，此次调整有利于维护税制公平统一、堵塞税收漏洞、推进全国统一大市场建设。
  • The 20 per cent rate is the domestic-law rate and not the final burden for every foreign individual: China’s tax treaties cap the source-country dividend tax — the China–United States treaty, for example, at 10 per cent — and a non-resident who is the beneficial owner and holds a tax-residence certificate may apply for the treaty rate.
    20%是中国国内法规定税率，不等同于所有外籍个人实际承担的税负；中国对外签署的税收协定对股息预提税设置了上限，例如中美税收协定规定来源国征收的股息税款不超过股息总额的10%，非居民外籍个人满足”受益所有人”条件并能出具缔约对方税收居民身份证明的，可申请适用协定约定的优惠税率。

Foreign Individuals’ Dividends from FIEs Now Taxed at 20%: Reading MOF/STA Announcement 2026 No. 27 | 外籍个人从外商投资企业取得的股息红利恢复按20%计税：财政部、税务总局公告2026年第27号解读

Overview

On 1 September 2026 the Ministry of Finance (MOF) and the State Taxation Administration (STA) issued the Announcement on Matters Concerning the Individual Income Tax Policy on Dividends and Bonuses Received by Foreign Individuals (财政部 税务总局公告2026年第27号). It took effect on the same day, 1 September 2026.

The announcement is short — three articles — but it closes a position that had stood since 1994. Until it took effect, a foreign individual who received dividends from a foreign-invested enterprise (FIE) in China was exempt from individual income tax on that income. The announcement removes the exemption, applies the ordinary “interest, dividends and bonus income” treatment, and sets out how the tax is collected.

This note covers what the three articles say, the official rationale, the expert commentary published by state media, and the treaty layer that sits above the domestic rate. It stays within the text of the announcement and the published official interpretation; it does not import general compliance slogans that the announcement itself does not contain.

Article 1: the rate and the income category

Article 1 provides that dividends and bonuses that a foreign individual receives from an FIE are taxed as “interest, dividends and bonus income” under the individual income tax rules, at a rate of 20 per cent.

The change is one of category rather than of rate. Twenty per cent is the standard rate for interest, dividend and bonus income. What the announcement removes is the exemption that had kept this category of income outside the tax for foreign individuals; the income now falls squarely within the ordinary category.

Article 2: withholding and filing

Article 2 allocates the collection duty.

The FIE that pays dividends to a foreign individual must withhold the tax and file the return within the first 15 days of the month following the month of payment. If the FIE does not withhold, the foreign individual who received the income must pay the tax by 30 June of the following year. Where the tax authority notifies the individual to pay within a set period, the individual must pay within that period.

The article therefore provides a primary mechanism — withholding by the payer — and a fallback — direct payment by the recipient — with a further backstop where the tax authority issues a notice. The timing rules are specific and are the operational core of the announcement for finance teams.

Article 3: repeal of the 1994 exemption

Article 3 states that the announcement takes effect on 1 September 2026 and that Article 2(8) of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues Concerning Individual Income Tax (Cai Shui Zi [1994] No. 20) is repealed at the same time.

The repealed provision read: “the following income is temporarily exempt from individual income tax: income from dividends and bonuses obtained by foreign individuals from foreign-invested enterprises.” Its repeal is the operative change; the rest of the announcement supplies the collection mechanics that follow from it.

The official rationale

The official interpretation explains that the exemption had been in place for more than 30 years and played a positive role in attracting foreign investment at a particular stage. As China accelerates the building of a high-standard socialist market economy, the interpretation says, foreign investment coming to China pays more attention to the legal environment, market scale and industrial supporting capacity — the overall business environment. Continuing to rely on a tax policy that treats domestic and foreign capital unequally to attract foreign investment no longer suits the new situation and new requirements.

Expert commentary published by state media

Two expert views were carried by state media.

Liu Yi, director of the China Public Finance Research Centre at Peking University, observed that major European and American countries tax their residents on worldwide income. A foreign individual who received dividends from a Chinese FIE would, even with the Chinese exemption, have to top up the tax in the country of residence, so the actual burden was not reduced. After the exemption is removed, the individual income tax paid in China can be credited against the tax payable to the residence country, and the actual burden will not increase.

Li Xuhong, vice-president of the Beijing National Accounting Institute, said the adjustment helps protect the fairness and unity of the tax system and build a healthier foreign-investment environment, and helps close tax loopholes and advance the building of a unified national market.

The treaty layer: what the 20 per cent rate does not settle

The 20 per cent rate is the rate under China’s domestic law; it is not the final burden for every foreign individual. This point comes from the public interpretation published in the “Ting Shui” column of the Taian Tax Service of the State Taxation Administration, and it is an interpretation rather than the text of the announcement.

China’s tax treaties set a ceiling on the dividend withholding tax that the source country may levy. The China–United States treaty, for example, provides that the tax charged by the source country on dividends shall not exceed 10 per cent of the gross amount of the dividends. A non-resident foreign individual who meets the “beneficial owner” condition and can produce a certificate of tax residence of the contracting counterparty may apply for the preferential rate agreed in the treaty.

Two further points from the same interpretation matter in practice. First, the repeal is limited to the dividend exemption: the existing exemptions for foreign individuals’ housing subsidies and children’s education fees remain in place and are unaffected by this announcement. Second, an FIE should update its withholding process in good time, bring foreign individuals’ dividends within the withholding scope, and complete the filing and payment within the first 15 days of the month following payment. An FIE should also maintain a ledger of foreign shareholders that distinguishes resident individuals from non-resident individuals and records whether treaty treatment may apply, and keep certificates of tax residence and similar documents on file for inspection.

Sources

  • 德阳市财政局 — 财政部 税务总局公告2026年第27号《关于外籍个人股息红利个人所得税政策有关事项的公告》全文转载: https://wap.deyang.gov.cn/gk/fjbm/fczj/fdnr/jsjb/1970347.htm
  • 国家税务总局（政策发布与”听税”栏目入口）: https://www.chinatax.gov.cn/
  • 财政部（公告发布入口）: https://www.mof.gov.cn/
  • 中国税务网 — 公告27号与配套解读条目: https://www.focustax.cn/home/index/article?id=4457
  • 中国宏观经济信息网 — 公告自2026年9月1日起执行的相关报道: http://macrochina.cn/news_speed/hgjj/20260902125376.shtml
  • 新浪财经 — 外籍个人股息红利个税政策调整报道（2026-09-23）: https://finance.sina.cn/2026-09-23/detail-inisuhkp5382400.d.html

Related reading

  • see also: non-taxable-transactions-vat
  • see also: mnc-cash-pool-relaxation

外籍个人从外商投资企业取得的股息红利恢复按20%计税：财政部、税务总局公告2026年第27号解读

概述

2026年9月1日，财政部、税务总局发布《关于外籍个人股息红利个人所得税政策有关事项的公告》（财政部 税务总局公告2026年第27号），自2026年9月1日起执行。

公告很短——只有三条——但终结了自1994年起延续的一项政策。在此前，外籍个人从中国的外商投资企业取得股息红利，该项所得暂免征收个人所得税。本公告取消这一免税，改按通常的”利息、股息、红利所得”处理，并规定税款的征收方式。

本文只围绕三条原文、官方解读口径、官方媒体刊载的专家观点，以及位于国内法税率之上的税收协定层展开，不引入公告本身没有的通用合规口号。

第一条：税率与所得类别

第一条规定，外籍个人从外商投资企业取得的股息红利所得，按照”利息、股息、红利所得“缴纳个人所得税，适用20%税率。

变化在于所得类别，而非税率本身。20%是利息、股息、红利所得的标准税率。本公告取消的是此前使该项所得对个人免税的安排；取消后，该项所得回归到通常类别之中。

第二条：代扣代缴与申报

第二条分配征收义务。

外商投资企业向外籍个人支付股息红利时，应当代扣代缴税款，并于支付所得的次月15日内申报纳税。企业未扣缴税款的，取得股息红利的外籍个人应当在取得所得的次年6月30日前缴纳税款；税务机关通知限期缴纳的，外籍个人应当按照期限缴纳税款。

由此形成三层安排：以支付方代扣代缴为主的机制；以取得方自行缴纳为兜底；在税务机关发出通知时，按通知期限缴纳。时限规则具体明确，是财务团队最需要关注的落地要点。

第三条：废止1994年免税条款

第三条明确，本公告自2026年9月1日起执行，《财政部 国家税务总局关于个人所得税若干政策问题的通知》（财税字〔1994〕20号）第二条第（八）项同时废止。

被废止条款原文即：”下列所得，暂免征收个人所得税：外籍个人从外商投资企业取得的股息、红利所得。”其废止是本次的实质变化，公告其余部分则规定了随之而来的征收机制。

官方解读口径

官方解读指出，该项免税政策出台已超30年，在特定阶段对吸引外资发挥了积极作用。随着中国加快构建高水平社会主义市场经济体制，外资来华更关注法治环境、市场规模、产业配套等整体营商环境。继续依靠内外资不平衡的税收政策吸引外资，与新形势新要求已不相适应。

官方媒体刊载的专家观点

两家官方媒体刊载了专家观点。

北京大学中国财税研究中心主任刘怡指出，欧美主要国家实行居民个人全球所得征税制度，外籍个人从中国外商投资企业取得股息红利所得时，即便在中国享受了免税优惠，还需向其居民国补缴相应税款，实际税负并没有降低；取消免税政策后，外籍个人在中国缴纳的个税可以抵免其向居民国缴纳的税款，实际税负不会增加。

北京国家会计学院副院长李旭红认为，此次政策调整有利于维护税制公平统一、建立更加健康的外商投资环境，有利于堵塞税收漏洞、推进全国统一大市场建设。

税收协定层：20%税率未及之处

20%是中国国内法规定税率，不等同于所有外籍个人实际承担的税负。这一口径来自国家税务总局泰安市税务局”听税”栏目的公开解读，属解读口径而非公告原文。

中国对外签署的税收协定对股息预提税设置了上限。例如中美税收协定规定，来源国征收的股息税款不超过股息总额的10%。非居民外籍个人满足”受益所有人“条件并能出具缔约对方税收居民身份证明的，可以申请适用协定约定的优惠税率。

同一解读中还有两点实务提示值得注意。其一，本次废止范围仅限于股息红利免税条款；外籍个人住房补贴、子女教育费等原有免税安排继续保留执行，不受本次公告影响。其二，外商投资企业应及时更新扣缴流程，将外籍个人股息红利纳入代扣代缴范围，并在支付所得的次月15日内完成申报缴税；同时应建立外籍股东台账，区分居民个人与非居民个人、是否可适用税收协定待遇，留存税收居民身份证明等资料备查。

来源

  • 德阳市财政局 — 财政部 税务总局公告2026年第27号《关于外籍个人股息红利个人所得税政策有关事项的公告》全文转载: https://wap.deyang.gov.cn/gk/fjbm/fczj/fdnr/jsjb/1970347.htm
  • 国家税务总局（政策发布与”听税”栏目入口）: https://www.chinatax.gov.cn/
  • 财政部（公告发布入口）: https://www.mof.gov.cn/
  • 中国税务网 — 公告27号与配套解读条目: https://www.focustax.cn/home/index/article?id=4457
  • 中国宏观经济信息网 — 公告自2026年9月1日起执行的相关报道: http://macrochina.cn/news_speed/hgjj/20260902125376.shtml
  • 新浪财经 — 外籍个人股息红利个税政策调整报道（2026-09-23）: https://finance.sina.cn/2026-09-23/detail-inisuhkp5382400.d.html

相关阅读

  • 见：增值税法下”非应税交易”的边界明确（non-taxable-transactions-vat）
  • 见：跨国公司本外币跨境资金集中运营业务实操指南（mnc-cash-pool-relaxation）
Automotive & EV / 汽车新能源, Sector Restrictions / 分行业限制

China’s 15th Five-Year Plan for Intelligent Connected NEVs: Targets, Guardrails and What It Means for Foreign Investors

  • Nine departments led by the Ministry of Industry and Information Technology have jointly issued the 15th Five-Year Plan for the Intelligent Connected New Energy Vehicle Industry; the co-issuing bodies are the National Development and Reform Commission, the Ministry of Public Security, the Ministry of Transport, the Ministry of Commerce, the Ministry of Natural Resources, the Ministry of Housing and Urban-Rural Development, the State Administration for Market Regulation and the Cyberspace Administration of China.
    工业和信息化部会同国家发展改革委、公安部、交通运输部、商务部、自然资源部、住房和城乡建设部、市场监管总局、国家网信办（共九部门）联合印发《智能网联新能源汽车产业发展”十五五”规划》。
  • The 2030 targets are that China’s whole-industry-chain advantage in intelligent connected new energy vehicles is further consolidated and the country joins the ranks of the world’s automotive powers; new energy passenger vehicles are to reach 70% of new-vehicle sales in their respective segments and commercial vehicles 40%; and vehicles with autonomous-driving functions are to achieve large-scale application.
    到 2030 年，我国智能网联新能源汽车全产业链优势进一步巩固，进入世界汽车强国行列；国内新能源乘用车在各自领域新车总销量占比达 70%、商用车达 40%；具备自动驾驶功能的汽车实现规模应用。
  • The plan deploys five areas and 17 key tasks — raising technological innovation capability, upgrading the industrial system, promoting cross-sector integration, building a scientific and efficient industry-governance system, and opening a new chapter in global industrial cooperation — supported by four major projects and three priority actions.
    《规划》部署 5 方面 17 项重点任务：提高技术创新能力、推动产业体系优化升级、促进跨界融合发展、构建科学高效的行业治理体系、开创全球产业合作新局面；并配套 4 项重大工程与 3 项重点行动。
  • Capacity early-warning and control is written into an industry five-year plan for the first time: the plan tightens the conditions for establishing independent new energy vehicle makers, speeds up merger-and-reorganisation and the reform of grouped qualification management, and extends capacity control to power batteries by requiring stronger early-warning and control management of power-battery capacity.
    “产能预警调控”首次写入行业五年规划：严格新建独立新能源车企条件，兼并重组、资质集团化管理改革提速，并将产能调控触角延伸至动力电池环节，提出加强动力电池产能预警和调控管理。
  • On 29 September 2026 the Department of Science and Technology of the Ministry of Industry and Information Technology published for comment 29 recommended national standard plan projects, including the Technical Requirements and Test Methods for Supply-Chain Cybersecurity of Intelligent Connected Vehicles; the comment period runs from 30 September to 29 October 2026.
    2026 年 9 月 29 日，工业和信息化部科技司公示《智能网联汽车 供应链网络安全技术要求及试验方法》等 29 项推荐性国家标准计划项目，公示时间为 2026 年 9 月 30 日至 2026 年 10 月 29 日。

China’s 15th Five-Year Plan for Intelligent Connected NEVs: Targets, Guardrails and What It Means for Foreign Investors | 中国智能网联新能源汽车”十五五”规划：目标、护栏与外资含义

Overview

The Intelligent Connected New Energy Vehicle Industry “15th Five-Year Plan” was jointly issued by nine departments, led by the Ministry of Industry and Information Technology. The co-issuing bodies are the National Development and Reform Commission, the Ministry of Public Security, the Ministry of Transport, the Ministry of Commerce, the Ministry of Natural Resources, the Ministry of Housing and Urban-Rural Development, the State Administration for Market Regulation and the Cyberspace Administration of China.

The plan sets the sector’s direction to 2030 across three layers: quantified market-share targets, an organising structure of tasks, projects and actions, and a governance layer that for the first time puts capacity early-warning and control into an industry five-year plan. Running alongside it is a standards programme, of which the most immediately relevant piece is a set of 29 recommended national standard plan projects opened for public comment in late September 2026.

The 2030 targets

By 2030, the plan aims for China’s whole-industry-chain advantage in intelligent connected new energy vehicles to be further consolidated, and for the country to join the ranks of the world’s automotive powers. Two quantified targets anchor the market dimension: new energy passenger vehicles are to account for 70% of new-vehicle sales in their respective segments, and commercial vehicles for 40%. On the technology dimension, the plan states that vehicles with autonomous-driving functions are to achieve large-scale application.

Five areas, 17 tasks, four projects, three actions

The plan deploys five areas and 17 key tasks: raising technological innovation capability; promoting the optimisation and upgrading of the industrial system; advancing cross-sector integrated development; building a scientific and efficient industry-governance system; and opening a new chapter in global industrial cooperation.

Four major projects support those tasks: the intelligent connected new energy vehicle key-technology breakthrough project; the standards and testing-evaluation capability improvement project; the intelligent connected new energy vehicle safety foundation project; and the internationalisation capability upgrade project.

Three priority actions translate the projects into workstreams: the “artificial intelligence plus automobile” development action; the key-component ecosystem development and leading-enterprise cultivation action; and the intelligent connected new energy vehicle application-promotion action.

Capacity early-warning and control enter a five-year plan

The governance layer is where the plan breaks new ground. Capacity early-warning and control is written into an industry five-year plan for the first time. In practice this shows up in three ways: the conditions for establishing independent new energy vehicle makers are tightened; merger and reorganisation and the reform of grouped qualification management are accelerated; and the reach of capacity control is extended to power batteries, with the plan calling for stronger early-warning and control management of power-battery capacity.

For a foreign investor weighing a new greenfield vehicle or battery plant, this is the provision that most directly changes the arithmetic: entry conditions, qualification structure and the capacity conversation are all being moved into a more managed framework.

The standards system: six specialised domains

The plan requires the continued development and improvement of specialised standards systems in six domains: automotive chips, automotive software, data governance and applications, automotive artificial intelligence, automotive solid-state batteries and low-carbon automotive development.

It also addresses market conduct: regulating the release of industry data and information and the payment of enterprise accounts; strengthening market-supervision enforcement; reinforcing anti-monopoly, anti-unfair-competition and price enforcement and justice; and intensifying quality supervision and inspection, defect investigation and product-consistency supervision and inspection.

The 29 draft national standards on supply-chain cybersecurity

On 29 September 2026 the Department of Science and Technology of the Ministry of Industry and Information Technology published for public comment 29 recommended national standard plan projects, among them the Technical Requirements and Test Methods for Supply-Chain Cybersecurity of Intelligent Connected Vehicles. The comment period runs from 30 September to 29 October 2026, and comments are submitted online through the “standards project initiation — project initiation publicity” section of the Ministry of Industry and Information Technology Standards Information Service Platform (https://std.miit.gov.cn).

The drafting of a supply-chain cybersecurity standard for intelligent connected vehicles sits directly under the plan’s automotive-software and automotive-artificial-intelligence standard domains. For suppliers, it is the earliest visible signal of the technical requirements that intelligent connected vehicle supply chains will be expected to meet.

Separately, the State Administration for Market Regulation (Standardization Administration of China) approved and released the national standard on automotive software quality and defect management around 14 September 2026, adding a quality-management counterpart to the technical standards workstream.

Global supply chain and foreign investment cooperation

The plan sets out to build a global industrial chain and supply chain, to improve overseas development service capability, and to support foreign-invested enterprises in investing and cooperating in China.

On 28 September 2026, at the press conference for the 2026 World Intelligent Connected Vehicle Conference, Hao Lishun, deputy director of the First Department of Equipment Industry of the Ministry of Industry and Information Technology, answered questions and set out three areas of work. First, making industrial chain and supply chain cooperation closer — including supporting foreign-invested enterprises in deepening their presence in the Chinese market. Second, deepening international coordination of standards and regulations — actively participating in international standards and regulations activities under mechanisms including the United Nations World Forum for Harmonization of Vehicle Regulations (WP.29), the International Organization for Standardization and the International Electrotechnical Commission, and promoting coordination in the development of standards and regulations for autonomous driving and electric vehicles. Third, making enterprises’ international development more stable — improving supporting arrangements such as cross-border logistics and investment and financing, strengthening overseas risk prevention and corporate compliance, and guiding enterprises to carry out overseas deployment in a prudent and orderly manner.

Judicial rules on AI-related disputes

On 7 September 2026 the Supreme People’s Court of China issued its Opinions on Trying Cases Involving Artificial-Intelligence-Related Disputes, which address liability where a vehicle defect and driver fault cause the same damage, and liability for misleading promotion of a vehicle’s automation level, intelligence, performance or use.

Practical notes for foreign investors

  • Read the capacity layer first. The tightening of conditions for new independent NEV makers and the extension of capacity control to batteries are the provisions that shape whether a new plant is approvable.
  • Track the six standard domains. Automotive chips, software, data governance, automotive AI, solid-state batteries and low-carbon development are the areas where technical requirements will be formalised.
  • Follow the 29 draft standards. Supply-chain cybersecurity is the first of the batch to watch, with comments open until 29 October 2026.
  • Use the cooperation channels. The plan and the 28 September briefing both explicitly support foreign-invested enterprises deepening their China presence and participating in international standards work under WP.29, ISO and IEC.

Sources

  • 工业和信息化部（《智能网联新能源汽车产业发展”十五五”规划》通知）: https://www.miit.gov.cn/zwgk/zcwj/wjfb/tz/art/2026/art_47e6f99ffbe945279ef3ffd23c5b3631.html
  • 工业和信息化部科技司（29 项推荐性国家标准计划项目立项公示）: https://www.miit.gov.cn/jgsj/kjs/jscx/bzgf/art/2026/art_88f891ce12ee49eabf2a3585eca08ee1.html
  • 工业和信息化标准信息服务平台（标准立项—立项公示）: https://std.miit.gov.cn
  • 中国工业新闻网（规划与标准相关报道）: https://www.cinn.cn/yc/2026/09-29/LkvqQ7aD.html
  • 上海市人民政府外事办公室（政策转载）: https://wsb.sh.gov.cn/ztzl/shzxzb/20260923/3a34c2e581c04aa4a3eb7dafedd9e404.html
  • 国家发展改革委（新闻发布会）: https://www.ndrc.gov.cn/xwdt/wszb/9yfbh

Related reading

  • see also: 智能网联新能源汽车”十五五”规划解读（341-nev-15th-fyp-plan）
  • see also: 机动车生产一致性监督检查专项行动（378-vehicle-production-consistency-campaign）

中国智能网联新能源汽车”十五五”规划：目标、护栏与外资含义

概述

《智能网联新能源汽车产业发展”十五五”规划》由工业和信息化部会同国家发展改革委、公安部、交通运输部、商务部、自然资源部、住房和城乡建设部、市场监管总局、国家网信办（共九部门）联合印发。

规划以三个层次界定 2030 年前的方向：量化的市场份额目标；由重点任务、重大工程、重点行动构成的推进结构；以及首次把产能预警调控写入行业五年规划的治理层。与之并行的是标准工作，其中与产业主体最直接相关的一项，是 2026 年 9 月下旬公开征求意见的 29 项推荐性国家标准计划项目。

2030 年目标

规划提出，到 2030 年，我国智能网联新能源汽车全产业链优势进一步巩固，进入世界汽车强国行列。市场维度有两个量化目标锚定：国内新能源乘用车在各自领域新车总销量占比达 70%，商用车达 40%。技术维度上，规划提出具备自动驾驶功能的汽车实现规模应用。

5 方面 17 项任务、4 项工程、3 项行动

规划部署 5 方面 17 项重点任务：提高技术创新能力；推动产业体系优化升级；促进跨界融合发展；构建科学高效的行业治理体系；开创全球产业合作新局面。

4 项重大工程为上述任务提供支撑：智能网联新能源汽车关键技术攻关工程；标准及测试评价能力提升工程；智能网联新能源汽车安全筑基工程；国际化能力跃升工程。

3 项重点行动把工程转化为具体工作流：”人工智能+汽车”发展行动；关键零部件生态建设和领军企业培育行动；智能网联新能源汽车应用推广行动。

产能预警调控首次写入五年规划

治理层是规划的突破之处。”产能预警调控”首次写入行业五年规划。具体体现为三条：严格新建独立新能源车企条件；兼并重组、资质集团化管理改革提速；将产能调控触角延伸至动力电池环节，提出加强动力电池产能预警和调控管理。

对正在评估新建整车或电池工厂的外国投资者而言，这一条最直接地改变测算：准入条件、资质结构与产能议题，都被移入一个更强调管理的框架之中。

标准体系：六个专项领域

规划要求持续建立完善六个专项标准体系：汽车芯片、汽车软件、数据治理及应用、汽车人工智能、车用固态电池、汽车低碳发展。

规划同时规范市场行为：规范行业数据信息发布和企业账款支付；加强市场监管执法；强化反垄断、反不正当竞争和价格执法司法；加强质量监督检查、缺陷调查和产品一致性监督检查力度。

供应链网络安全：29 项国家标准立项公示

2026 年 9 月 29 日，工业和信息化部科技司公示《智能网联汽车 供应链网络安全技术要求及试验方法》等 29 项推荐性国家标准计划项目。公示时间为 2026 年 9 月 30 日至 2026 年 10 月 29 日，意见通过”工业和信息化标准信息服务平台”（https://std.miit.gov.cn）”标准立项—立项公示”栏目在线反馈。

智能网联汽车供应链网络安全标准的立项，正落在规划的汽车软件与汽车人工智能两个标准领域之下。对供应商而言，这是智能网联汽车供应链将要满足的技术要求最早可见的信号。

此外，市场监管总局（国家标准委）于 2026 年 9 月 14 日前后批准发布《汽车软件质量与缺陷管理规范》国家标准，为技术标准工作补充了质量管理维度的对应文件。

全球产业链供应链与外资合作

规划提出构建全球产业链供应链、提升海外发展服务能力、支持外资企业在华投资合作等目标任务。

2026 年 9 月 28 日，在 2026 世界智能网联汽车大会新闻发布会上，工业和信息化部装备工业一司副司长郝立顺答记者问，明确工信部将重点做好三方面工作。其一，推动产业链供应链合作更加紧密，包括支持外资企业深耕中国市场。其二，推动标准法规国际协同更加深入，积极参与联合国世界车辆法规协调组织（WP.29）、国际标准化组织、国际电工委员会等机制下的国际标准法规活动，推动自动驾驶、电动汽车等标准法规制定协调。其三，推动企业国际化发展更加稳健，完善跨境物流、投融资等配套支撑，加强海外风险防范和企业合规建设，引导企业稳妥有序开展海外布局。

涉人工智能纠纷案件的司法规则

2026 年 9 月 7 日，中国最高人民法院发布《关于依法审理涉人工智能纠纷案件的意见》，对车辆缺陷与驾驶人过错行为结合致损的责任，以及对车辆自动化等级、智能程度、性能、用途等作虚假或者引人误解宣传的责任作出规定。

外资企业实务提示

  • 先读产能层。 严格新建独立新能源车企条件，以及产能调控向电池环节延伸，是决定新建工厂能否获批的条款。
  • 跟踪六个标准领域。 汽车芯片、汽车软件、数据治理、汽车人工智能、车用固态电池与汽车低碳发展，是技术要求将被正式化的方向。
  • 关注 29 项立项公示。 供应链网络安全是本批中最值得跟踪的一项，意见反馈开放至 2026 年 10 月 29 日。
  • 用好合作通道。 规划与 9 月 28 日发布会均明确支持外资企业深耕中国市场，并参与 WP.29、ISO、IEC 机制下的国际标准工作。

来源

  • 工业和信息化部（《智能网联新能源汽车产业发展”十五五”规划》通知）: https://www.miit.gov.cn/zwgk/zcwj/wjfb/tz/art/2026/art_47e6f99ffbe945279ef3ffd23c5b3631.html
  • 工业和信息化部科技司（29 项推荐性国家标准计划项目立项公示）: https://www.miit.gov.cn/jgsj/kjs/jscx/bzgf/art/2026/art_88f891ce12ee49eabf2a3585eca08ee1.html
  • 工业和信息化标准信息服务平台（标准立项—立项公示）: https://std.miit.gov.cn
  • 中国工业新闻网（规划与标准相关报道）: https://www.cinn.cn/yc/2026/09-29/LkvqQ7aD.html
  • 上海市人民政府外事办公室（政策转载）: https://wsb.sh.gov.cn/ztzl/shzxzb/20260923/3a34c2e581c04aa4a3eb7dafedd9e404.html
  • 国家发展改革委（新闻发布会）: https://www.ndrc.gov.cn/xwdt/wszb/9yfbh

相关阅读

  • 见：智能网联新能源汽车”十五五”规划解读（341-nev-15th-fyp-plan）
  • 见：机动车生产一致性监督检查专项行动（378-vehicle-production-consistency-campaign）
Cybersecurity / 网络安全, Data Export / 数据出境, Policy Updates / 政策动态

Digital Trade and IP Rules Go National: Reading the Data and Standards Chapters of China’s 77-Measure FTZ Rollout

  • Within the State Council’s replication of 77 pilot measures from the Shanghai Free Trade Zone, the digital trade and intellectual property blocks are the ones with the most direct bearing on foreign firms’ data and standards compliance.
    在国务院将上海自贸试验区 77 条试点措施复制推广的安排中，数字贸易与知识产权两个板块与外资企业的数据合规、标准合规关系最直接。
  • Under the high-standard digital trade rules block (15 measures), five measures — including drawing up a data export negative list — are replicated to other free trade zones, and ten measures — including implementing a data security management certification system — are replicated nationwide.
    率先实施高标准数字贸易规则板块共 15 条，其中制定数据出境负面清单等 5 条复制推广到其他自贸试验区，实施数据安全管理认证制度等 10 条复制推广到全国。
  • Under the intellectual property protection block (8 measures), all eight measures are replicated nationwide, including standardising the content of trademark registration announcements and preliminary approval announcements, and strengthening the protection of agrochemical test data.
    加强知识产权保护板块共 8 条，全部复制推广到全国，包括规范商标注册公告和初步审定公告内容、加强农用化学品试验数据保护等。
  • Within the services trade opening block (8 measures), four measures — including advancing the cross-border application of electronic payments — are replicated nationwide.
    加快服务贸易扩大开放板块共 8 条，其中推进电子支付跨境应用等 4 条复制推广到全国。
  • The China National Standardization Technical Committee for Cybersecurity released the Artificial Intelligence Security Governance Framework 3.0 in September 2026.
    全国网络安全标准化技术委员会于 2026 年 9 月发布《人工智能安全治理框架 3.0》。
  • SAMR sought public comment in September 2026 on the Measures for the Administration of Foreign-Language Versions of National Standards (Draft for Comment), providing that mandatory national standards, standards needed for import and export trade, and standards promoting products, technologies and services going global should be translated wherever possible; comments close on 10 October 2026.
    市场监管总局 2026 年 9 月就《国家标准外文版管理办法（征求意见稿）》公开征求意见，明确强制性国家标准、进出口贸易所需标准及促进产品技术服务”走出去”的国家标准应译尽译，意见反馈截止 2026 年 10 月 10 日。
  • On 10 September 2026 SAMR (the Standardization Administration of China) approved and issued 298 important national standards — 27 mandatory and 271 recommended — and on 20 September 2026 it said that during the 15th Five-Year Plan period at least 20,000 national standards would be developed or revised.
    2026 年 9 月 10 日市场监管总局（国家标准委）批准发布 298 项重要国家标准（强制性 27 项、推荐性 271 项）；2026 年 9 月 20 日表示「十五五」时期将制修订国家标准不少于 2 万项。

Digital Trade and IP Rules Go National: Reading the Data and Standards Chapters of China’s 77-Measure FTZ Rollout | 数字贸易与知识产权规则走向全国：77 条自贸试验区试点措施中的数据与标准板块

Overview

The State Council has moved 77 mature, effective and risk-controllable pilot measures out of the Shanghai Free Trade Zone and into wider application. For foreign firms, the two blocks that matter most to day-to-day data and standards compliance are the high-standard digital trade rules and the intellectual property protection chapters, with a further relevant strand in the services trade opening chapter on electronic payments.

This article does not restate the full seven-part structure of the rollout. It concentrates on the digital trade and intellectual property blocks, and on the accompanying national standards and AI governance developments that give those blocks their operating content. Read together, they describe where China’s cross-border data and standards regime is being made uniform rather than experimental.

The digital trade block: 15 measures, split two ways

The high-standard digital trade rules block contains 15 measures, and its replication is split by destination:

  • five measures are replicated to other free trade zones, including drawing up a data export negative list; and
  • ten measures are replicated nationwide, including implementing a data security management certification system.

The split is instructive. The negative list, which is inherently a zone-level instrument tuned to local sectoral conditions, stays within the free trade zone family. The certification system, which is a national conformity assessment mechanism, is extended to the whole country. For a foreign group, the practical consequence is that the certification route becomes a nationwide compliance option, while negative-list relief remains a matter of which zone you sit in.

The quantitative thresholds that sit beneath these measures were set out by the Cyberspace Administration of China’s Questions and Answers on Policies and Regulations for Data Export Security Management (September 2026), released on 11 September 2026; that document, and the certification-versus-assessment boundary it draws, is dealt with separately and is not repeated here.

The intellectual property block: 8 measures, all nationwide

The intellectual property protection block contains 8 measures, and all eight are replicated nationwide. Two named examples show the direction of travel:

  • standardising the content of trademark registration announcements and preliminary approval announcements; and
  • strengthening the protection of agrochemical test data.

Both are transparency and data-protection measures rather than zone-specific concessions. Replicating them nationwide aligns trademark practice and test-data protection across the country, which matters to foreign holders of brands and of agrochemical registrations that rely on the consistency of Chinese procedures.

The electronic-payment strand in services trade

Within the services trade opening block of 8 measures, four measures are replicated nationwide, including advancing the cross-border application of electronic payments. For foreign firms in cross-border e-commerce and services, this is the strand that touches how cross-border settlement is conducted, and it moves with the same nationwide destination as the certification measures.

Standards: foreign-language versions and volume targets

The standards work runs alongside the digital trade measures. In September 2026, SAMR sought public comment on the Measures for the Administration of Foreign-Language Versions of National Standards (Draft for Comment). The draft provides that mandatory national standards, standards needed for import and export trade, and standards promoting products, technologies and services going global should be translated wherever possible (应译尽译). Comments close on 10 October 2026.

Two further data points set the scale. On 10 September 2026, SAMR (the Standardization Administration of China) approved and issued 298 important national standards, of which 27 are mandatory and 271 are recommended. On 20 September 2026, at a State Council Information Office press conference, Zhu Jianqiao, Director-General of SAMR’s Department of Network Transaction Supervision and Management, said that during the 15th Five-Year Plan period China would develop or revise at least 20,000 national standards, including at least 1,000 mandatory national standards, and would carry out at least 200 pilot applications of Chinese standards overseas.

For foreign firms, the foreign-language-version measures and the overseas pilot target point in one direction: Chinese standards are to be made more usable beyond the Chinese-language market, both by translation and by application abroad.

AI governance and enforcement context

On the AI side, the Artificial Intelligence Security Governance Framework 3.0 was released in September 2026 by the China National Standardization Technical Committee for Cybersecurity. It sits within the same standardisation ecosystem that the digital trade measures rely on.

On enforcement, the Cyberspace Administration of China published ten typical enforcement cases on 15 September 2026 in the fields of cybersecurity, data security and personal information protection. The cases cover website tampering, malicious programs, data breaches, personal information leaks, unlawful collection and use of personal information, unlawful export of personal information, failure to label AI-generated synthetic content, and new technologies or applications put into service without assessment.

What it means for foreign firms

Three practical points follow.

First, separate the national measures from the zone measures. The data security management certification system and the eight intellectual property measures are now nationwide, so they should be treated as the baseline for planning. The data export negative list remains a zone-level instrument, so its relief depends on where the entity is established.

Second, track the standards translation programme. The draft measures on foreign-language versions of national standards, with their “translate wherever possible” rule for mandatory standards and for import-export standards, will determine which standards are available in a language your teams can apply directly. The comment window closes on 10 October 2026.

Third, read the electronic-payment measure with your settlement arrangements. Advancing the cross-border application of electronic payments is now a nationwide measure, and it is the strand most likely to change how cross-border settlement is structured for e-commerce and services businesses.

Sources

  • 满洲里市人民政府 — 自贸试验区试点措施复制推广: https://www.manzhouli.gov.cn/News/show/1456699.html
  • 上海市互联网信息办公室 — 数字贸易与数据出境政策宣介: https://wsb.sh.gov.cn/ztzl/shzxzb/20260923/3a34c2e581c04aa4a3eb7dafedd9e404.html
  • 国家互联网信息办公室 — 执法典型案例（2026 年 9 月 15 日）: https://www.cac.gov.cn/2026-09/15/c_1790876152357946.htm
  • 贵州省大数据发展管理局 — 《数据出境安全管理政策法规问答（2026 年 9 月）》: https://drc.guizhou.gov.cn/ztzl/wlaqzs/202609/t20260918_90894948.html
  • 工业和信息化部 — 标准工作信息: https://www.miit.gov.cn/jgsj/kjs/jscx/bzgf/art/2026/art_88f891ce12ee49eabf2a3585eca08ee1.html
  • 国家市场监督管理总局: https://www.samr.gov.cn/

Related reading

  • see also: Where data export certification ends and the security assessment begins (data-export-certification-thresholds)
  • see also: Replicating Shanghai’s high-standard trade rules across free trade zones (ftz-high-standard-rules-replication)

数字贸易与知识产权规则走向全国：77 条自贸试验区试点措施中的数据与标准板块

概述

国务院已将 77 条成熟、成效显著、风险可控的试点措施从上海自贸试验区向更大范围复制推广。对外资企业而言，与日常数据合规、标准合规关系最直接的是率先实施高标准数字贸易规则与加强知识产权保护两个板块，此外加快服务贸易扩大开放板块中关于电子支付跨境应用的内容亦具相关性。

本文不复述该轮复制推广的七方面全貌，而集中说明数字贸易与知识产权两个板块，以及为其提供运行内容的配套国家标准与人工智能治理进展。合起来看，它们描绘出中国的跨境数据与标准制度正从”试验”走向”统一”的方向。

数字贸易板块：15 条，按去向一分为二

率先实施高标准数字贸易规则板块共 15 条，其复制推广按去向分为两支：

  • 5 条复制推广到其他自贸试验区，其中包括制定数据出境负面清单；
  • 10 条复制推广到全国，其中包括实施数据安全管理认证制度。

这一分工颇具信息量。负面清单本质上是一种适配地方产业条件的试验区内工具，因而留在自贸试验区范围内；认证制度是一种全国性合格评定机制，因而扩展到全国。对外资集团而言，实际后果是：认证通道成为一项全国可用的合规选择，而负面清单的便利仍取决于企业落在哪个试验区。

这些措施之下的量化门槛，由国家互联网信息办公室《数据出境安全管理政策法规问答（2026 年 9 月）》给出，该问答于 2026 年 9 月 11 日发布；其中认证与安全评估之间的边界另有专文说明，此处不再重复。

知识产权板块：8 条，全部推广到全国

加强知识产权保护板块共 8 条，全部复制推广到全国。两个点名的例子显示其方向：

  • 规范商标注册公告和初步审定公告内容；
  • 加强农用化学品试验数据保护。

两者都属于透明度与数据保护类措施，而非试验区专属让利。将其推广到全国，使商标实务与试验数据保护在全国范围内趋于一致，这对依赖中国程序一致性的外国品牌持有人与农用化学品登记持有人尤为重要。

服务贸易中的电子支付内容

在加快服务贸易扩大开放板块的 8 条中，4 条复制推广到全国，其中包括推进电子支付跨境应用。对从事跨境电商与服务业务的外资企业而言，这是涉及跨境结算如何开展的一支，其去向与认证类措施同为全国。

标准：外文版管理与数量目标

标准工作与数字贸易措施并行推进。2026 年 9 月，市场监管总局就《国家标准外文版管理办法（征求意见稿）》公开征求意见。征求意见稿明确，强制性国家标准、进出口贸易所需标准及促进产品技术服务”走出去”的国家标准应译尽译。意见反馈截止 2026 年 10 月 10 日。

另有两个数据点显示规模。2026 年 9 月 10 日，市场监管总局（国家标准委）批准发布 298 项重要国家标准，其中强制性 27 项、推荐性 271 项。2026 年 9 月 20 日，在国务院新闻办公室发布会上，市场监管总局网络交易监督管理司司长朱剑桥表示，「十五五」时期将制修订国家标准不少于 2 万项、强制性国家标准不少于 1000 项，并开展不少于 200 个中国标准海外应用试点。

对外资企业而言，外文版管理办法与海外应用试点目标指向同一方向：通过翻译与境外应用，使中国标准在中文市场之外更可用。

人工智能治理与执法背景

在人工智能方面，《人工智能安全治理框架 3.0》由全国网络安全标准化技术委员会于 2026 年 9 月发布，与数字贸易措施所依托的标准生态同处一体。

在执法方面，国家互联网信息办公室于 2026 年 9 月 15 日发布网络安全、数据安全、个人信息保护等领域执法典型案例 10 例，涉及网页篡改、设置恶意程序、数据泄露、个人信息泄露、违法收集使用个人信息、违法出境个人信息、未落实人工智能生成合成内容标识要求、新技术新应用未经评估上线提供服务等情形。

对外资企业的实际含义

有三点实务结论。

其一，把全国性措施与试验区措施区分开。数据安全管理认证制度与 8 条知识产权措施现已覆盖全国，应作为规划基线；数据出境负面清单仍是试验区层面的工具，其便利取决于企业设立地。

其二，跟踪标准翻译计划。国家标准外文版征求意见稿对强制性标准与进出口所需标准采取”应译尽译”规则，将决定哪些标准能以团队可直接适用的语言获得。征求意见窗口于 2026 年 10 月 10 日关闭。

其三，把电子支付措施与自身结算安排对照阅读。推进电子支付跨境应用现已成为全国性措施，也是最可能改变电商与服务业务跨境结算架构的一支。

来源

  • 满洲里市人民政府 — 自贸试验区试点措施复制推广：https://www.manzhouli.gov.cn/News/show/1456699.html
  • 上海市互联网信息办公室 — 数字贸易与数据出境政策宣介：https://wsb.sh.gov.cn/ztzl/shzxzb/20260923/3a34c2e581c04aa4a3eb7dafedd9e404.html
  • 国家互联网信息办公室 — 执法典型案例（2026 年 9 月 15 日）：https://www.cac.gov.cn/2026-09/15/c_1790876152357946.htm
  • 贵州省大数据发展管理局 — 《数据出境安全管理政策法规问答（2026 年 9 月）》：https://drc.guizhou.gov.cn/ztzl/wlaqzs/202609/t20260918_90894948.html
  • 工业和信息化部 — 标准工作信息：https://www.miit.gov.cn/jgsj/kjs/jscx/bzgf/art/2026/art_88f891ce12ee49eabf2a3585eca08ee1.html
  • 国家市场监督管理总局：https://www.samr.gov.cn/

相关阅读

  • 见：数据出境认证的量化边界与评估衔接（data-export-certification-thresholds）
  • 见：上海自贸试验区高标准经贸规则复制推广（ftz-high-standard-rules-replication）
Cybersecurity / 网络安全, Data Export / 数据出境, PIPL Compliance / 个保法合规

China’s September 2026 Data Export Q&A: Where Certification Ends and the Security Assessment Begins

  • The Cyberspace Administration of China released its Questions and Answers on Policies and Regulations for Data Export Security Management (September 2026) on 11 September 2026.
    国家互联网信息办公室于 2026 年 9 月 11 日发布《数据出境安全管理政策法规问答（2026 年 9 月）》。
  • A non-critical-information-infrastructure operator that has cumulatively provided overseas, since 1 January of the year, personal information of 100,000 or more but fewer than one million individuals (excluding sensitive personal information), or sensitive personal information of fewer than 10,000 individuals, and that does not involve important data, may discharge its data export compliance duty through personal information export certification.
    非关键信息基础设施运营者自当年 1 月 1 日起累计向境外提供 10 万人以上、不满 100 万人个人信息（不含敏感个人信息），或者不满 1 万人敏感个人信息，且不包括重要数据的，可以通过个人信息出境认证方式履行数据出境合规义务。
  • Whatever the volume, a personal information processor that has an outbound transfer may apply to a professional certification institution for personal information export certification, to demonstrate that the processing activity meets GB/T 35273 and GB/T 46068.
    无论出境个人信息规模大小，存在个人信息出境行为的个人信息处理者均可向专业认证机构申请个人信息出境认证，证明有关处理活动符合 GB/T 35273 与 GB/T 46068 的要求。
  • Where certified processing later reaches one million or more individuals’ personal information (excluding sensitive personal information), or 10,000 or more individuals’ sensitive personal information, since 1 January of the year, a data export security assessment must be filed for through the provincial cyberspace administration to the national one.
    已通过认证但自当年 1 月 1 日起累计出境 100 万人以上个人信息（不含敏感个人信息），或者 1 万人以上敏感个人信息的，应当通过所在地省级网信部门向国家网信部门申报数据出境安全评估。
  • Quantity splitting and similar methods may not be used to route, through certification, personal information that should lawfully undergo a data export security assessment.
    不得采取数量拆分等手段，将依法应当通过数据出境安全评估的个人信息通过个人信息出境认证方式向境外提供。
  • Before applying for certification, a processor must perform its duties of notice, obtaining separate consent and conducting a personal information protection impact assessment, and may apply to any professional institution that has completed filing.
    申请认证前，个人信息处理者应当履行告知、取得个人单独同意、进行个人信息保护影响评估等义务，并可向已通过备案的任何一家专业机构申请。
  • By September 2026, nine free trade zones or ports — Tianjin, Beijing, Hainan, Shanghai, Zhejiang, Guangxi, Jiangsu, Chongqing and Fujian — had filed and published data export negative lists.
    截至 2026 年 9 月，全国已有天津、北京、海南、上海、浙江、广西、江苏、重庆、福建等 9 地自贸试验区（港）备案发布数据出境负面清单。

China’s September 2026 Data Export Q&A: Where Certification Ends and the Security Assessment Begins | 国家网信办《数据出境安全管理政策法规问答（2026 年 9 月）》：个人信息出境认证的量化边界与评估衔接

Overview

On 11 September 2026, the Cyberspace Administration of China released the Questions and Answers on Policies and Regulations for Data Export Security Management (September 2026). The stated purpose is to keep strengthening outreach on the policies and regulations governing data export security management, and to guide and help data processors to carry out data export activities efficiently and in compliance. Around 14 September 2026, local government websites carried the text in a concentrated way.

The Q&A answers three questions. Taken together, they fix the boundary between the personal information export certification route and the data export security assessment route, and they name the two national standards against which certification is measured. For foreign-invested groups whose China operations send personal information overseas, the document is the operative reference for deciding which compliance path applies.

Question 1: the certification route and its quantitative band

Personal information export certification is defined by reference to Article 38, paragraph 1, item 2 of the Personal Information Protection Law. It is a conformity assessment activity in which a professional certification institution that has lawfully obtained personal information protection certification qualifications certifies that a personal information processor’s activities — such as providing personal information overseas — comply with the relevant laws, administrative regulations, departmental rules, standards and technical specifications.

The Q&A then sets out the quantitative band in which certification is available. A non-critical-information-infrastructure operator may discharge its data export compliance duty through personal information export certification where, since 1 January of the year, it has cumulatively provided overseas either:

  • personal information of 100,000 or more but fewer than one million individuals (excluding sensitive personal information); or
  • sensitive personal information of fewer than 10,000 individuals;

and where important data is not involved.

The Q&A adds a broader proposition. Where a personal information processor has an outbound transfer of personal information, whatever the scale of that transfer, it may apply to a professional certification institution for personal information export certification, in order to demonstrate that the relevant processing activities meet the requirements of GB/T 35273 (Information Security Technology — Personal Information Security Specification) and GB/T 46068 (Data Security Technology — Security Certification Requirements for Personal Information Cross-border Processing Activities).

The Q&A also draws a hard line. Quantity splitting and similar methods may not be used to provide overseas, through the certification route, personal information that should lawfully pass through a data export security assessment.

Question 2: when certification must be upgraded to a security assessment

Certification is not a permanent alternative to assessment. Where a processor has already passed personal information export certification, but has cumulatively exported since 1 January of the year either one million or more individuals’ personal information (excluding sensitive personal information) or 10,000 or more individuals’ sensitive personal information, it must file for a data export security assessment with the national cyberspace administration through the provincial cyberspace administration at its place of domicile.

The Q&A provides a bridging mechanism for that filing. When filing, the processor may attach the relevant information about having passed personal information export certification, explaining the personal information protection level of the processor and of the overseas recipient, and the safeguards for personal information rights and interests. The cyberspace administration will take this into account in the course of the security assessment.

The practical reading is that certification and assessment sit on a single continuum. Certification is the lighter route in the lower band; when volume crosses the higher threshold, the assessment is mandatory, and the certification work already done is carried forward as supporting material rather than discarded.

Question 3: how to apply and what duties precede it

Applications follow the Measures for the Administration of Personal Information Export Certification. Before applying for certification to provide personal information overseas, a personal information processor must, in accordance with laws and administrative regulations, perform its duties of notice, obtaining separate consent, and conducting a personal information protection impact assessment.

On where to apply, the Q&A states that a processor may currently apply to any professional institution that has completed filing. By way of example it names the China Cybersecurity Review, Certification and Market Regulation Big Data Centre, with an enquiry telephone number of (010)88650936.

The two standards against which certification is measured

The Q&A ties certification to two national standards. GB/T 35273, the Information Security Technology — Personal Information Security Specification, is the long-standing baseline specification for personal information handling. GB/T 46068, the Data Security Technology — Security Certification Requirements for Personal Information Cross-border Processing Activities, is the certification-specific requirement for cross-border processing.

For a processor preparing an application, the two standards define the substance of the conformity assessment: not merely that a transfer was documented, but that the cross-border processing activity itself meets the stated requirements.

Enforcement context and regional negative lists

Two further developments frame the Q&A. On 15 September 2026, the Cyberspace Administration of China published ten typical enforcement cases in the fields of cybersecurity, data security and personal information protection. The cases cover website tampering, planting malicious programs, data breaches, personal information leaks, unlawful collection and use of personal information, unlawful export of personal information, failure to implement labelling requirements for AI-generated synthetic content, and new technologies or applications being put into service without assessment.

Separately, the Action Plan for Stabilising and Upgrading Foreign Investment calls for supporting free trade zones and national comprehensive pilot cities for opening up the services sector to explore, in more fields, scenario-based and field-level data export negative lists. By September 2026, nine free trade zones or ports had filed and published data export negative lists: Tianjin, Beijing, Hainan, Shanghai, Zhejiang, Guangxi, Jiangsu, Chongqing and Fujian.

What it means for foreign firms

Three practical points follow.

First, count before you choose a path. Determine whether the personal information you send overseas is sensitive, count the cumulative number of individuals since 1 January of the year, and test that figure against the bands. Below the certification thresholds, certification is available; at one million individuals’ non-sensitive personal information or 10,000 individuals’ sensitive personal information, the security assessment is mandatory.

Second, do not engineer around the thresholds. The Q&A expressly prohibits quantity splitting and similar methods. A structure that fragments flows to keep each stream under a threshold does not remove the underlying obligation, and the enforcement cases published on 15 September 2026 show that unlawful export of personal information is an active enforcement theme.

Third, use the certification work as assessment input. Where volume later crosses the higher band, the information about a passed certification may be attached to the assessment filing and will be taken into account. A processor that has documented its protection level and its safeguards is therefore better positioned when the heavier route is triggered.

Sources

  • 贵州省大数据发展管理局转载 — 《数据出境安全管理政策法规问答（2026 年 9 月）》: https://drc.guizhou.gov.cn/ztzl/wlaqzs/202609/t20260918_90894948.html
  • 国家互联网信息办公室 — 网络安全、数据安全、个人信息保护执法典型案例（2026 年 9 月 15 日）: https://www.cac.gov.cn/2026-09/15/c_1790876152357946.htm
  • 上海市互联网信息办公室转载 — 数据出境政策宣介: https://wsb.sh.gov.cn/ztzl/shzxzb/20260923/3a34c2e581c04aa4a3eb7dafedd9e404.html
  • 商务部政策发布 — 《利用外资固稳促优行动方案》: https://www.mofcom.gov.cn/zcfb/index.html
  • 内蒙古自治区党委网信办 — 政策法规宣介: http://www.nmgwx.gov.cn/centralSpirit/19297.jhtml
  • 国家互联网信息办公室: https://www.cac.gov.cn/

Related reading

  • see also: Guangdong’s Greater Bay Area Data Special Zone Work Plan (gba-data-special-zone)
  • see also: Digital trade and IP rules in the 77-measure FTZ rollout (digital-trade-rules-replication)

国家网信办《数据出境安全管理政策法规问答（2026 年 9 月）》：个人信息出境认证的量化边界与评估衔接

概述

2026 年 9 月 11 日，国家互联网信息办公室发布《数据出境安全管理政策法规问答（2026 年 9 月）》。其目的表述为：持续加强数据出境安全管理政策法规宣介，指导和帮助数据处理者高效合规开展数据出境活动。2026 年 9 月 14 日前后，各地政府网站对该问答进行了集中转载。

该问答回答三个问题。三者合起来，划定了个人信息出境认证通道与数据出境安全评估通道之间的边界，并点明了衡量认证的两项国家标准。对在华业务需要向境外提供个人信息的外资集团而言，这份问答是判断适用哪条合规路径的现行依据。

问一：认证通道的适用情形与量化区间

个人信息出境认证以《个人信息保护法》第三十八条第一款第二项为规范依据。它是指由依法取得个人信息保护认证资质的专业认证机构，证明个人信息处理者向境外提供个人信息等个人信息处理活动符合相关法律、行政法规、部门规章、标准、技术规范的合格评定活动。

问答随后给出认证通道可用的量化区间。非关键信息基础设施运营者自当年 1 月 1 日起累计向境外提供下列情形之一的，可以通过个人信息出境认证方式履行数据出境合规义务：

  • 10 万人以上、不满 100 万人个人信息（不含敏感个人信息）；或者
  • 不满 1 万人敏感个人信息；

且不包括重要数据。

问答还给出一个更宽的口径：个人信息处理者存在个人信息出境行为，不论出境个人信息规模大小，均可向专业认证机构申请个人信息出境认证，以证明有关处理活动符合 GB/T 35273《信息安全技术 个人信息安全规范》、GB/T 46068《数据安全技术 个人信息跨境处理活动安全认证要求》的要求。

问答同时划出一条硬线：不得采取数量拆分等手段，将依法应当通过数据出境安全评估的个人信息通过个人信息出境认证方式向境外提供。

问二：何时认证必须升级为安全评估

认证并非安全评估的永久替代。已通过个人信息出境认证，但自当年 1 月 1 日起累计出境100 万人以上个人信息（不含敏感个人信息）或者1 万人以上敏感个人信息的，个人信息处理者应当通过所在地省级网信部门向国家网信部门申报数据出境安全评估。

问答为这次申报设置了衔接机制。申报时，可以将通过个人信息出境认证的有关情况附后，说明个人信息处理者和境外接收方的个人信息保护水平、个人信息权益保障等情况，网信部门将在安全评估过程中予以参考。

实操理解是：认证与评估位于同一条连续线上。较低区间以认证为较轻路径；当数量跨过较高门槛，评估即为强制，此前完成的认证工作作为支撑材料承接下来，而非作废。

问三：如何申请，以及申请前应履行的义务

申请按照《个人信息出境认证办法》办理。个人信息处理者在申请认证向境外提供个人信息前，应当按照法律、行政法规的规定履行告知、取得个人单独同意、进行个人信息保护影响评估等义务。

关于向谁申请，问答指出，目前可向已通过备案的任何一家专业机构申请；文中举例机构为中国网络安全审查认证和市场监管大数据中心，咨询电话为 (010)88650936。

衡量认证的两项国家标准

问答把认证与两项国家标准绑定。GB/T 35273《信息安全技术 个人信息安全规范》是个人信息处理的长期基础性规范；GB/T 46068《数据安全技术 个人信息跨境处理活动安全认证要求》则是面向跨境处理活动的专门认证要求。

对准备申请的处理者而言，这两项标准界定了合格评定的实质：不仅是出境行为被记录，而是跨境处理活动本身符合规定要求。

执法背景与区域性负面清单

另有两项进展为问答提供背景。2026 年 9 月 15 日，国家互联网信息办公室发布网络安全、数据安全、个人信息保护等领域执法典型案例 10 例，涉及网页篡改、设置恶意程序、数据泄露、个人信息泄露、违法收集使用个人信息、违法出境个人信息、未落实人工智能生成合成内容标识要求、新技术新应用未经评估上线提供服务等情形。

此外，《利用外资固稳促优行动方案》提出，支持自由贸易试验区、国家服务业扩大开放试点城市探索在更多领域制定场景化、字段级数据出境负面清单。截至 2026 年 9 月，全国已有天津、北京、海南、上海、浙江、广西、江苏、重庆、福建等 9 地自贸试验区（港）备案发布数据出境负面清单。

对外资企业的实际含义

有三点实务结论。

其一，先盘清数量，再选择路径。判断拟出境个人信息是否属于敏感个人信息，统计自当年 1 月 1 日起的累计人数，并对照量化区间：低于认证门槛可走认证；达到 100 万人个人信息（不含敏感个人信息）或 1 万人敏感个人信息，则安全评估为强制。

其二，不要围绕门槛做技术性安排。问答明确禁止数量拆分等手段。把数据流切碎以使每一支低于门槛的架构，并不能消除底层义务；2026 年 9 月 15 日发布的执法典型案例也显示，违法出境个人信息是当前的执法重点之一。

其三，把认证成果用作评估输入。当数量日后跨过较高区间时，通过认证的有关情况可以附于评估申报材料并予以参考。已经记录自身保护水平与保障措施的处理者，在触发较重路径时因此处于更有利的位置。

来源

  • 贵州省大数据发展管理局转载 — 《数据出境安全管理政策法规问答（2026 年 9 月）》：https://drc.guizhou.gov.cn/ztzl/wlaqzs/202609/t20260918_90894948.html
  • 国家互联网信息办公室 — 网络安全、数据安全、个人信息保护执法典型案例（2026 年 9 月 15 日）：https://www.cac.gov.cn/2026-09/15/c_1790876152357946.htm
  • 上海市互联网信息办公室转载 — 数据出境政策宣介：https://wsb.sh.gov.cn/ztzl/shzxzb/20260923/3a34c2e581c04aa4a3eb7dafedd9e404.html
  • 商务部政策发布 — 《利用外资固稳促优行动方案》：https://www.mofcom.gov.cn/zcfb/index.html
  • 内蒙古自治区党委网信办 — 政策法规宣介：http://www.nmgwx.gov.cn/centralSpirit/19297.jhtml
  • 国家互联网信息办公室：https://www.cac.gov.cn/

相关阅读

  • 见：广东大湾区数据特区工作方案（gba-data-special-zone）
  • 见：77 条试点措施中的数字贸易与知识产权规则（digital-trade-rules-replication）
FTZ Setup / 自贸区落地, Negative List / 负面清单, Policy Updates / 政策动态

Replicating Shanghai’s High-Standard Trade Rules: China’s 77-Measure FTZ Rollout and the New Inner Mongolia FTZ

  • The State Council issued a notice on replicating and rolling out the mature pilot measures for aligning free trade pilot zones with high-standard international economic and trade rules, taking 77 measures beyond Shanghai.
    国务院印发关于做好自由贸易试验区全面对接国际高标准经贸规则推进高水平制度型开放试点措施复制推广工作的通知，将 77 条试点措施向更大范围复制推广。
  • Shanghai had piloted 80 measures under the November 2023 overall plan, and after more than a year of early and pilot implementation those 80 measures have basically been rolled out.
    上海依据 2023 年 11 月总体方案试点 80 条措施，经过一年多先行先试，80 条措施已基本落地。
  • Of the 77 measures, 34 are replicated to other free trade pilot zones and 43 are rolled out nationwide.
    77 条措施中，34 条复制推广到其他自贸试验区，43 条推广到全国。
  • The measures span seven areas; the publicly detailed areas are services trade opening (8), goods trade facilitation (12), high-standard digital trade rules (15), intellectual property protection (8), government procurement reform (15) and “behind-the-border” reform (13).
    措施覆盖 7 个方面；公开披露的方面包括服务贸易扩大开放（8 条）、货物贸易自由化便利化（12 条）、高标准数字贸易规则（15 条）、知识产权保护（8 条）、政府采购领域改革（15 条）与”边境后”管理制度改革（13 条）。
  • The 15 digital-trade measures split into 5 replicated to other pilot zones (such as data-export negative lists) and 10 rolled out nationwide (such as the data-security management certification system).
    数字贸易 15 条中，制定数据出境负面清单等 5 条复制推广到其他自贸试验区，实施数据安全管理认证制度等 10 条推广到全国。
  • All 8 intellectual property measures go nationwide, including rules on trademark registration and preliminary-approval announcements and protection of agricultural chemical test data.
    知识产权保护 8 条全部推广到全国，包括规范商标注册公告和初步审定公告内容、加强农用化学品试验数据保护等。
  • The State Council also approved the China (Inner Mongolia) Free Trade Pilot Zone — the 23rd such zone, with an implementation area of 119.74 square kilometres across three sub-zones.
    国务院批复设立中国（内蒙古）自由贸易试验区，为第 23 个自贸试验区，实施范围 119.74 平方公里，涵盖三个片区。

Replicating Shanghai’s High-Standard Trade Rules: China’s 77-Measure FTZ Rollout and the New Inner Mongolia FTZ | 复制推广上海高标准经贸规则：全国 77 条试点措施与内蒙古自贸试验区

Overview

In November 2023, the State Council issued the Overall Plan for Comprehensively Aligning with High-Standard International Economic and Trade Rules and Advancing the High-Level Institutional Opening of the China (Shanghai) Pilot Free Trade Zone, under which the Shanghai pilot zone tested 80 measures. After more than a year of early and pilot implementation, those 80 measures have basically been rolled out.

The State Council then issued the Notice on Replicating and Rolling Out the Pilot Measures for Free Trade Pilot Zones to Comprehensively Align with High-Standard International Economic and Trade Rules and Advance High-Level Institutional Opening, taking the 77 measures that are mature, demonstrably effective and risk-controllable to a wider scope: 34 measures are replicated to other free trade pilot zones and 43 are rolled out nationwide.

From 80 measures in Shanghai to 77 measures nationwide

The logic of the rollout is that Shanghai acts as the testing ground and the rest of the country is the beneficiary. Measures that have proven workable in the Shanghai pilot zone are separated into two tracks:

  • 34 measures go to other free trade pilot zones, where the institutional conditions are closest to Shanghai’s;
  • 43 measures go nationwide, where they can be applied without a pilot-zone setting.

That two-track design is the core of the notice: it does not treat the free trade pilot zones as a single uniform bloc, but matches the reach of each measure to how much institutional groundwork it needs.

The seven areas and the two-track rollout

The 77 measures are organised around seven areas. The publicly detailed areas are set out below.

Expanding the opening of services trade (8 measures). Four measures — including optimising the policy for centralised cross-border fund operations of multinational companies — are replicated to other pilot zones; four — including advancing the cross-border application of electronic payments — are rolled out nationwide.

Raising the level of liberalisation and facilitation of goods trade (12 measures). Eight measures — including optimising the operating model of international transit consolidation platforms — are replicated to other pilot zones; four — including encouraging the acceptance of commercial cryptography testing and certification results — are rolled out nationwide.

Taking the lead in implementing high-standard digital trade rules (15 measures). Five measures — including formulating data-export negative lists — are replicated to other pilot zones; ten — including implementing the data-security management certification system — are rolled out nationwide.

Strengthening intellectual property protection (8 measures). All eight — including standardising the content of trademark registration announcements and preliminary-approval announcements, and strengthening the protection of agricultural chemical test data — are rolled out nationwide.

Advancing reform in government procurement (15 measures). Thirteen measures — including improving the transparency of information on limited-competition projects — are replicated to other pilot zones; two — including raising the digital level of procurement platforms — are rolled out nationwide.

Promoting “behind-the-border” management system reform (13 measures).

The Inner Mongolia FTZ: the 23rd pilot zone

The State Council has approved the establishment of the China (Inner Mongolia) Free Trade Pilot Zone, a new zone set up after China deepened its strategy of upgrading the free trade pilot zones, and the 23rd such zone — 22 free trade pilot zones (ports) had previously been approved.

The Overall Plan for the China (Inner Mongolia) Free Trade Pilot Zone was issued in April 2026. Its implementation area is 119.74 square kilometres, covering three sub-zones, of which the Hohhot sub-zone covers 76.28 square kilometres (including the Hohhot Comprehensive Bonded Zone of 0.88 square kilometres).

Inner Mongolia links eight provinces and regions domestically and borders Russia and Mongolia externally. It has 20 opening-up ports, sits on both the eastern and central corridors of the China-Europe freight trains, and hosts Manzhouli, China’s largest land port for trade with Russia, and Erenhot, its largest land port for trade with Mongolia. The previously approved 22 pilot zones (ports) have produced 485 institutional innovation outcomes at the national level. On 18 September 2026, the 2026 Think Tank Forum on the Important Bridgehead for Opening Up Northward was held in Hohhot.

What it means for investors

For foreign investors, the rollout notice is a map of where a given rule can be relied on. A measure replicated to other pilot zones is available in those zones; a measure rolled out nationwide is available wherever the underlying sector rules apply. The digital-trade and intellectual property blocks are the clearest examples of the latter: the data-security management certification system and the trademark-announcement and agricultural-chemical-data rules travel nationwide.

The new Inner Mongolia zone adds a different geography. It is positioned around land connectivity with Russia and Mongolia and around the eastern and central China-Europe rail corridors, which makes it relevant to logistics, resource-processing and cross-border trade operations rather than to the coastal service sectors that dominate the Shanghai pilot. Investors weighing a pilot-zone location should read the two tracks — zone-only and nationwide — before assuming a given measure requires a specific address.

Sources

  • 满洲里市人民政府 — 内蒙古自贸试验区及口岸开放相关动态: https://www.manzhouli.gov.cn/News/show/1456699.html
  • 内蒙古自治区商务厅 — 自贸区制度创新与开放动态（2026年9月）: https://swt.nmg.gov.cn/ztzl/zymy/zmsd/kfdt/202609/t20260922_2957586.html
  • 全国人民代表大会 — 相关法律法规与政策文件（2026年9月17日）: http://www.npc.gov.cn/npc/c2/c30834/202609/t20260917_457582.html
  • 人民网内蒙古频道 — 国家向北开放重要桥头堡相关报道（2026年9月19日）: https://nm.people.com.cn/BIG5/n2/2026/0919/c192247-41701076.html
  • 国家发展和改革委员会 — 9月新闻发布会: https://www.ndrc.gov.cn/xwdt/wszb/9yfbh

Related reading

  • see also: Free trade zone admission fast-track (ftz-admission-fast-track)
  • see also: Free trade zone data-export negative lists (ftz-data-export-negative-list)
  • see also: The CAC data-export Q&A of September 2026 (cac-data-export-qa-september)
  • see also: Negative-list sector cuts (negative-list-sector-cuts)
  • see also: Hainan’s 23rd batch of institutional innovation cases (hainan-23rd-innovation-cases)

复制推广上海高标准经贸规则：全国 77 条试点措施与内蒙古自贸试验区

概述

2023 年 11 月，国务院印发《全面对接国际高标准经贸规则推进中国（上海）自由贸易试验区高水平制度型开放总体方案》，在上海自贸试验区试点 80 条措施。经过一年多先行先试，这 80 条措施已基本落地。

随后，国务院印发《关于做好自由贸易试验区全面对接国际高标准经贸规则推进高水平制度型开放试点措施复制推广工作的通知》，将成熟、成效显著、风险可控的 77 条试点措施向更大范围复制推广：其中 34 条复制推广到其他自贸试验区，43 条推广到全国。

从上海 80 条到全国 77 条

复制推广的逻辑是：上海作试验田，全国作受益方。在上海自贸试验区已被证明可行的措施，被分成两条路径：

  • 34 条推广到其他自贸试验区——这些地方的制度条件与上海最为接近；
  • 43 条推广到全国——这些措施无需依托试验区的特殊制度环境即可适用。

这种双轨设计是通知的核心：它并未把各自贸试验区当作整齐划一的一个板块，而是让每条措施的推广范围与其所需的制度铺垫程度相匹配。

七个方面与两条推广路径

77 条措施围绕七个方面展开。公开披露的方面如下。

加快服务贸易扩大开放（8 条）。 其中优化跨国公司跨境资金集中运营管理政策等 4 条复制推广到其他自贸试验区；推进电子支付跨境应用等 4 条推广到全国。

提升货物贸易自由化便利化水平（12 条）。 其中优化国际中转集拼平台运作模式等 8 条复制推广到其他自贸试验区；鼓励采信商用密码检测认证结果等 4 条推广到全国。

率先实施高标准数字贸易规则（15 条）。 其中制定数据出境负面清单等 5 条复制推广到其他自贸试验区；实施数据安全管理认证制度等 10 条推广到全国。

加强知识产权保护（8 条）。 规范商标注册公告和初步审定公告内容、加强农用化学品试验数据保护等 8 条全部推广到全国。

推进政府采购领域改革（15 条）。 其中提高有限竞争项目信息透明度等 13 条复制推广到其他自贸试验区；提升采购平台数字化水平等 2 条推广到全国。

推动”边境后”管理制度改革（13 条）。

内蒙古自贸试验区：第 23 个试验区

国务院批复设立中国（内蒙古）自由贸易试验区，这是我国深入实施自贸试验区提升战略后新设的试验区，为第 23 个自贸试验区——此前已批复设立 22 个自贸试验区（港）。

《中国（内蒙古）自由贸易试验区总体方案》于 2026 年 4 月印发。实施范围 119.74 平方公里，涵盖三个片区，其中呼和浩特片区 76.28 平方公里（含呼和浩特综合保税区 0.88 平方公里）。

内蒙古内联八省区、外接俄蒙，拥有 20 个对外开放口岸，坐拥中欧班列东通道和中通道；满洲里是我国对俄最大陆路口岸，二连浩特是我国对蒙最大陆路口岸。此前 22 个自贸试验区（港）已在国家层面形成 485 项制度创新成果。2026 年 9 月 18 日，2026 国家向北开放重要桥头堡智库论坛在呼和浩特举办。

对外资投资者的含义

对外资投资者而言，复制推广通知相当于一张”某项规则在哪里可用”的地图：复制推广到其他自贸试验区的措施，在这些试验区内可用；推广到全国的措施，则在相关行业规则适用的地方均可用。数字贸易与知识产权两个板块是后者的最清晰例子——数据安全管理认证制度、商标公告与农用化学品试验数据相关规则均走向全国。

新设的内蒙古自贸试验区则带来另一种地理坐标。它定位于对俄、对蒙的陆上联通以及中欧班列东、中通道，因此对物流、资源加工与跨境贸易业务更具相关性，而非上海自贸区所主导的沿海服务业。投资者在权衡试验区选址时，应先分清”仅限试验区”与”推广到全国”这两条路径，再判断某项措施是否必须依托特定地址。

来源

  • 满洲里市人民政府 — 内蒙古自贸试验区及口岸开放相关动态: https://www.manzhouli.gov.cn/News/show/1456699.html
  • 内蒙古自治区商务厅 — 自贸区制度创新与开放动态（2026年9月）: https://swt.nmg.gov.cn/ztzl/zymy/zmsd/kfdt/202609/t20260922_2957586.html
  • 全国人民代表大会 — 相关法律法规与政策文件（2026年9月17日）: http://www.npc.gov.cn/npc/c2/c30834/202609/t20260917_457582.html
  • 人民网内蒙古频道 — 国家向北开放重要桥头堡相关报道（2026年9月19日）: https://nm.people.com.cn/BIG5/n2/2026/0919/c192247-41701076.html
  • 国家发展和改革委员会 — 9月新闻发布会: https://www.ndrc.gov.cn/xwdt/wszb/9yfbh

相关阅读

  • 见：自贸试验区准入快速通道（ftz-admission-fast-track）
  • 见：自贸试验区数据出境负面清单（ftz-data-export-negative-list）
  • 见：国家网信办 2026 年 9 月数据出境问答（cac-data-export-qa-september）
  • 见：负面清单行业缩减（negative-list-sector-cuts）
  • 见：海南第 23 批制度创新案例（hainan-23rd-innovation-cases）
Foreign M&A / 外资并购, Policy Updates / 政策动态

China’s Action Plan for Stabilising and Upgrading Foreign Investment: What MOFCOM Document 2026 No. 97 Means for Investors

  • The Action Plan for Stabilising and Upgrading the Use of Foreign Investment was issued by the Ministry of Commerce, the National Development and Reform Commission and the Ministry of Finance as Shang Zi Fa [2026] No. 97, dated 16 June 2026, with the agreement of the State Council.
    《利用外资固稳促优行动方案》由商务部、国家发展改革委、财政部以商资发〔2026〕97号印发，发文日期为2026年6月16日，经国务院同意。
  • Market access opening centres on services: steadily expanding the pilot opening of vocational skills training institutions, vocational colleges and high-level science, engineering, agriculture and medical universities, and comprehensively upgrading the Mainland–Hong Kong and Mainland–Macao CEPA.
    市场准入扩大聚焦服务业：稳步扩大职业技能培训机构、职业院校、高水平理工农医类大学对外开放试点，并推动全面升级内地与香港、澳门关于建立更紧密经贸关系的安排（CEPA）。
  • Financial opening includes risk-management tools such as government bond futures, fund investment advisory business, facilitated cross-border financing quotas, a “document preparation on behalf of the client” settlement service and pre-communication on listing applications.
    金融业开放包括国债期货等风险管理工具、基金投资顾问业务、跨境融资便利化额度、”代客制单”国际结算单证服务，以及交易所上市申报前预沟通服务。
  • On pharmaceuticals and healthcare, the plan requires implementation rules for segmented drug production, an expansion of the pilot regions for biotechnology and wholly foreign-owned hospitals, and wider commercial-insurance cover for innovative drugs and medical devices.
    在医药等领域，方案要求研究出台药品分段生产实施细则、进一步扩大生物技术及外商独资医院领域开放试点区域范围，并支持将更多创新药械纳入商业保险保障范围。
  • The merger chapter commits to accelerating the revision of the rules on the acquisition of domestic enterprises by foreign investors, and allows qualified foreign equity investment institutions to participate as strategic investors in securities issuance by listed companies in unrelated industries.
    外资并购制度方面，方案提出加快修订出台关于外国投资者并购境内企业的规定，并允许符合条件的外资股权投资机构以战略投资者身份参与非相关行业上市公司证券发行。
  • On cross-border data, it supports free trade pilot zones and services-opening pilot cities in building scenario-based, field-level negative lists, and promotes national standards for important-data identification catalogues across eight sectors.
    数据跨境流动方面，方案支持自由贸易试验区、国家服务业扩大开放试点城市制定场景化、字段级数据出境负面清单，并推动八个行业领域重要数据识别目录国家标准制定。
  • Local implementation followed in mid-to-late September 2026, with briefings such as the Gansu session on 28 September and supporting measures issued by the Chongqing Municipal Commission of Commerce on 18 September.
    2026年9月中下旬各地集中传达学习，例如甘肃省9月28日的培训会、重庆市商务委员会9月18日印发的配套举措。

China’s Action Plan for Stabilising and Upgrading Foreign Investment: What MOFCOM Document 2026 No. 97 Means for Investors | 利用外资固稳促优行动方案：三部门 2026 年 97 号文对外资投资者的含义

Overview

China’s Action Plan for Stabilising and Upgrading the Use of Foreign Investment (《利用外资固稳促优行动方案》) was issued by the Ministry of Commerce, the National Development and Reform Commission and the Ministry of Finance as Shang Zi Fa [2026] No. 97, dated 16 June 2026, with the agreement of the State Council. Through mid-to-late September 2026, provincial commerce departments organised briefings to communicate and study the document.

The plan is organised around two operational chapters that matter most to foreign investors: expanding market access and improving the convenience of foreign investment. Within those chapters sit commitments on services and financial opening, pharmaceuticals, the merger-and-acquisition regime and cross-border data flows.

Market access: services, finance and pharmaceuticals

Services. The plan requires steadily expanding the pilot opening of vocational skills training institutions, vocational colleges and high-level science, engineering, agriculture and medical universities. It supports Beijing in raising the level of its national comprehensive demonstration zone for expanding the opening of the services sector, and in pushing ahead with early and pilot opening measures in modern-services priority areas such as the digital economy and medical and health. It also promotes the comprehensive upgrading of the Mainland and Hong Kong / Mainland and Macao Closer Economic Partnership Arrangements (CEPA), giving Hong Kong and Macao investors earlier opening in the services sector.

Finance. The plan supports more foreign institutions in using risk-management tools including government bond futures, and supports foreign institutions in conducting fund investment advisory business in accordance with law. It calls for optimising cross-border business management and providing facilitated cross-border financing quotas for key foreign-invested enterprises, and for guiding domestic banks to offer large foreign-invested enterprises a “document preparation on behalf of the client” (代客制单) international settlement documentary service. It also calls for optimising pre-communication services before listing applications on the exchanges and supporting qualified key foreign-invested enterprises in listing and raising funds domestically.

Pharmaceuticals and healthcare. The plan requires promptly studying and issuing implementation rules for segmented drug production, and promptly studying and submitting for approval an expansion of the pilot regions for opening in biotechnology and wholly foreign-owned hospitals. It supports insurers in bringing more innovative drugs and medical devices into the scope of commercial insurance cover, and calls for building industry collaboration platforms so that drugs produced by foreign-invested enterprises can more easily enter pharmaceutical retail channels.

The merger regime and cross-border data

Mergers and acquisitions. The plan commits to accelerating the revision and issuance of the rules on the acquisition of domestic enterprises by foreign investors, optimising merger-management procedures and consideration-payment requirements, and strengthening inter-departmental regulatory coordination. It further provides that qualified foreign equity investment institutions may participate, as strategic investors, in securities issuance by listed companies in unrelated industries.

Cross-border data. The plan supports free trade pilot zones and pilot cities for expanding the opening of the services sector in exploring scenario-based, field-level negative lists for outbound data in more areas. It also promotes the formulation of national standards for important-data identification catalogues in the sectors of industry, telecommunications, geographic information, automotive, pharmaceuticals, seed, aerospace and civil aviation.

The plan also addresses encouraging the reinvestment of foreign investment within China (促进外资境内再投资); the operational detail follows the official text.

Reinvestment and the tax-credit link

A related instrument sits alongside the plan: the State Taxation Administration Announcement 2025 No. 18 on matters concerning the tax-credit policy for foreign investors that make direct investment with distributed profits. It complements Ministry of Finance, State Taxation Administration and Ministry of Commerce Announcement 2025 No. 2 — a credit of 10% of the investment amount against the tax payable for the year, for investments made between 1 January 2025 and 31 December 2028.

At local level, Chongqing’s Measures for Improving the Service-Guarantee System for Foreign Investment (渝商务发〔2026〕42号, issued 18 September 2026, containing 14 measures) directs that the entities eligible for deferred tax on profit reinvestment, the tax credit and the import-equipment duty exemption be identified and supported through a “one-to-one” coaching mechanism.

Local implementation and what to watch

Through mid-to-late September 2026, provincial commerce departments organised briefings on the plan. Public examples include a Lanzhou foreign-investment work training session held by the Gansu Provincial Department of Commerce on 28 September, and supporting measures issued by the Chongqing Municipal Commission of Commerce on 18 September.

For foreign investors, the practical reading is that the plan’s value lies in its two operational chapters: where the door opens wider (services, finance, pharmaceuticals), and how the transactional machinery around it (mergers, data, reinvestment) is being adjusted. The commitments are directional — several are framed as matters to be studied and issued or submitted for approval — so the follow-through instruments will determine timing.

Sources

  • 中华人民共和国商务部 — 政策发布（含《利用外资固稳促优行动方案》，商资发〔2026〕97号，2026年6月16日）: https://www.mofcom.gov.cn/zcfb/index.html
  • 甘肃省商务厅 — 全省外资工作培训会（兰州市，2026年9月28日）: https://swt.gansu.gov.cn/swt/c108416/202609/174403745.shtml
  • 重庆市商务委员会 — 《健全外商投资服务保障体系工作举措》（渝商务发〔2026〕42号，2026年9月18日印发）: https://sww.cq.gov.cn/zwgk_247/zfxxgkmlrk/zcwj/xzffxwj/202609/t20260920_16106973.html
  • 中国政府网 — 国务院政策文件库（境外投资者以分配利润直接投资税收抵免相关政策）: https://www.gov.cn/zhengce/zhengceku/202508/content_7034845.htm
  • 芜湖市商务局 — 外资政策落地动态与政策解读: https://swj.wuhu.gov.cn/openness/public/6596631/41327413.html

Related reading

  • see also: China’s revised foreign M&A rules in 2026 (foreign-ma-rules-2026-update)
  • see also: Foreign private equity as strategic investors in listed companies (foreign-pe-strategic-investment-2026)
  • see also: Expansion of the biotechnology and wholly foreign-owned hospital pilot (biotech-wholly-owned-hospital-pilot-expansion)
  • see also: Services-sector opening signals from CIFTIS (ciftis-services-opening-signals)

利用外资固稳促优行动方案：三部门 2026 年 97 号文对外资投资者的含义

概述

《利用外资固稳促优行动方案》由商务部、国家发展改革委、财政部以商资发〔2026〕97号印发，发文日期为2026年6月16日，经国务院同意。2026年9月中下旬，各地商务主管部门集中组织传达学习。

方案围绕两个对外资投资者最具操作意义的章节展开：扩大市场准入与提升外商投资便利度。这两章之下，分别落着服务业与金融业开放、医药产业、外资并购制度以及数据跨境流动等具体承诺。

市场准入：服务业、金融业与医药产业

服务业。 方案要求稳步扩大职业技能培训机构、职业院校、高水平理工农医类大学对外开放试点；支持北京提升国家服务业扩大开放综合示范区建设水平，推动数字经济、医药健康等现代服务业重点领域开放举措先行先试；推动全面升级内地与香港、澳门关于建立更紧密经贸关系的安排（CEPA），在服务业领域加大对港澳投资者率先开放力度。

金融业。 方案支持更多外资机构利用包括国债期货在内的风险管理工具，支持外资机构依法开展基金投资顾问业务；优化跨境业务管理，为重点外资企业提供跨境融资便利化额度；引导境内银行对大型外资企业推出“代客制单”国际结算单证服务；优化交易所上市申报前预沟通服务，支持符合条件的重点外资企业在境内上市融资。

医药等产业。 方案要求抓紧研究出台药品分段生产实施细则，抓紧研究报批进一步扩大生物技术、外商独资医院领域开放试点区域范围；支持保险公司将更多创新药械纳入商业保险保障范围；搭建行业协作平台，便利外资企业生产的药品进入药品零售渠道。

外资并购制度与数据跨境流动

外资并购。 方案提出加快修订出台关于外国投资者并购境内企业的规定，优化并购管理流程和对价支付要求，强化部门监管协同；并明确允许符合条件的外资股权投资机构以战略投资者身份参与非相关行业上市公司证券发行。

数据跨境流动。 方案支持自由贸易试验区、国家服务业扩大开放试点城市探索在更多领域制定场景化、字段级数据出境负面清单；推动制定工业、电信、地理信息、汽车、医药、种业、航天、民航等行业领域重要数据识别目录国家标准。

方案还就促进外资境内再投资作出安排；具体细节以官方全文为准。

境内再投资与税收抵免衔接

与方案相衔接的一份文件是国家税务总局关于境外投资者以分配利润直接投资税收抵免政策有关事项的公告（国家税务总局公告2025年第18号），其与财政部 税务总局 商务部公告2025年第2号配套——按投资额10%抵免当年应纳税额，适用于2025年1月1日至2028年12月31日期间的投资。

在地方层面，重庆《健全外商投资服务保障体系工作举措》（渝商务发〔2026〕42号，2026年9月18日印发，共14条）明确，梳理境外投资者利润再投资递延纳税、税收抵免、进口设备免税政策适用主体，建立“一对一”辅导机制。

地方落地与关注要点

2026年9月中下旬，各地商务主管部门集中组织传达学习。公开可见的例子包括甘肃省商务厅9月28日在兰州市举办的外资工作培训会，以及重庆市商务委员会9月18日印发的配套举措。

对外资投资者而言，实操要义在于：方案的价值落在两个操作性章节——门开得更大的领域（服务业、金融业、医药产业），以及围绕交易的机制（并购、数据、再投资）正在如何调整。方案中的承诺具有方向性，其中多项表述为”抓紧研究出台””抓紧研究报批”，后续配套文件的出台节奏将决定落地时点。

来源

  • 中华人民共和国商务部 — 政策发布（《利用外资固稳促优行动方案》，商资发〔2026〕97号，2026年6月16日）: https://www.mofcom.gov.cn/zcfb/index.html
  • 甘肃省商务厅 — 全省外资工作培训会（兰州市，2026年9月28日）: https://swt.gansu.gov.cn/swt/c108416/202609/174403745.shtml
  • 重庆市商务委员会 — 《健全外商投资服务保障体系工作举措》（渝商务发〔2026〕42号，2026年9月18日印发）: https://sww.cq.gov.cn/zwgk_247/zfxxgkmlrk/zcwj/xzffxwj/202609/t20260920_16106973.html
  • 中国政府网 — 国务院政策文件库（境外投资者以分配利润直接投资税收抵免相关政策）: https://www.gov.cn/zhengce/zhengceku/202508/content_7034845.htm
  • 芜湖市商务局 — 外资政策落地动态与政策解读: https://swj.wuhu.gov.cn/openness/public/6596631/41327413.html

相关阅读

  • 见：2026年外资并购规则修订（foreign-ma-rules-2026-update）
  • 见：外资私募股权投资机构以战略投资者身份参与上市公司证券发行（foreign-pe-strategic-investment-2026）
  • 见：生物技术与外商独资医院开放试点扩大（biotech-wholly-owned-hospital-pilot-expansion）
  • 见：服贸会释放的服务业开放信号（ciftis-services-opening-signals）