Chongqing’s 14-Measure Plan for Foreign Investment Service Guarantees: What Document 2026 No. 42 Commits To
- On 18 September 2026 the Chongqing Municipal Commerce Commission issued the Working Measures for Improving the Foreign Investment Service and Guarantee System (Yu Shangwu Fa [2026] No. 42), with the consent of the municipal government; the measures comprise 14 items and apply to foreign investment, including investment from Hong Kong, Macao and Taiwan.
2026 年 9 月 18 日，重庆市商务委员会印发《健全外商投资服务保障体系工作举措》（渝商务发〔2026〕42 号），经市政府同意；举措共 14 条，适用于外商投资（含港澳台投资）。
- National treatment is the first commitment: foreign-invested enterprises are to enjoy equal use of production factors, fair participation in market competition and equal participation in standards-setting work, and their products and services are to participate equally in municipal government procurement; no product or service may be excluded from consumption-support policies on the ground that it is a foreign brand or comes from a foreign-invested enterprise.
第一条承诺是落实国民待遇：保障外资企业依法平等使用生产要素、公平参与市场竞争、平等参与标准制定工作；确保外资企业产品和服务平等参与全市政府采购；不得以外资品牌产品、外资企业为由，排斥符合条件的产品或服务适用各类促消费支持政策。
- Major foreign-invested projects get a “green channel” for approval covering project initiation, planning, land use and environmental-impact assessment, with the approval time limit kept within 50 working days.
重大外资项目审批设”绿色通道”，及时做好立项、规划、用地、环评等审批保障，审批时限控制在 50 个工作日以内。
- Energy and talent needs are addressed through a dynamically updated guaranteed-supply whitelist for foreign-invested enterprises’ energy use, implementation of the national green-power direct-connection policy with municipal rules, and support for manufacturing foreign-invested enterprises to raise their green-power consumption share through direct connection and green-power trading.
用能用人需求通过动态更新外资企业用能保供白名单、落实国家绿电直连政策并制定市内实施细则、支持制造业外资企业通过绿电直连与绿电交易等方式提升绿电消费占比来回应。
- On tax, fee and financing policy, the document calls for identifying the eligible subjects of deferred tax on reinvested profits, tax credits and import-equipment duty exemption for overseas investors, setting up a “one-to-one” coaching mechanism and integrated tax coaching across tax and fee types, and bringing eligible foreign-invested enterprises into the “Yu Mao Dai” financing support scheme with regular bank-enterprise matchmaking.
税费融资政策方面，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，开展跨税费种一体化税务辅导；推动符合条件的外资企业纳入”渝贸贷”支持范围，常态化开展银企对接。
- A clean-up commitment closes the document: policy documents and measures inconsistent with the Foreign Investment Law, and provisions that may contain unreasonable differential treatment between domestic and foreign investment, are to be thoroughly reviewed and cleaned up.
最后一项承诺是清理规范：深入清理与《外商投资法》规定不符的政策文件、政策措施，以及可能含有内外资不合理差别待遇的规定。
- Official figures for January–August 2026 record 296 newly established foreign-invested enterprises in Chongqing, up 17% year on year; actual use of foreign investment of USD 320 million, up 26.73% year on year and positive for eight consecutive months; 325 Fortune Global 500 companies with a presence in the city; and import-export value of foreign-invested enterprises up 26.5% year on year.
2026 年 1—8 月官方数据：重庆新设外资企业 296 家，同比增长 17%；实际使用外资 3.2 亿美元，同比增长 26.73%，连续 8 个月实现正增长；世界 500 强企业有 325 家已在重庆布局；外资企业进出口额同比增长 26.5%。
Chongqing’s 14-Measure Plan for Foreign Investment Service Guarantees: What Document 2026 No. 42 Commits To | 重庆外资服务保障体系 14 条：渝商务发〔2026〕42 号承诺了什么
Overview
On 18 September 2026 the Chongqing Municipal Commerce Commission issued the Working Measures for Improving the Foreign Investment Service and Guarantee System, numbered Yu Shangwu Fa [2026] No. 42 and issued with the consent of the municipal government. The document contains 14 measures and applies to foreign investment, including investment from Hong Kong, Macao and Taiwan.
Its structure is practical rather than declaratory. The measures cluster around five commitments — national treatment; faster approval for major projects; energy and talent supply; tax, fee and financing services; and the clean-up of policy documents that do not match the Foreign Investment Law — and each measure names the municipal departments responsible for carrying it out.
National treatment: production factors, competition, standards and procurement
The first measure restates national treatment in operational terms. Foreign-invested enterprises are to be guaranteed equal use of production factors in accordance with the law, fair participation in market competition, and equal participation in standards-setting work. Their products and services are to participate equally in municipal government procurement.
The measure then addresses a recurring friction point in consumption-support programmes: it prohibits excluding products or services that meet the conditions from consumption-support policies on the ground that they are foreign-brand products or come from a foreign-invested enterprise. In other words, eligibility for a consumption-support measure is to be decided by the conditions of the measure, not by the origin of the brand.
The responsible units are the Municipal Development and Reform Commission, the Municipal Administration for Market Regulation, the Municipal Finance Bureau and the Municipal Commerce Commission.
A 50-working-day green channel for major project approvals
The second measure builds a “green channel” for the approval of major foreign-invested projects. It requires timely support across the approval chain — project initiation, planning, land use and environmental-impact assessment — and sets the approval time limit within 50 working days.
For a foreign investor, the significance lies in the bundling. A large manufacturing or infrastructure project typically touches several approvals in sequence, each with its own clock. The measure commits the relevant municipal bodies to a single overall ceiling rather than leaving the investor to add up separate statutory periods.
The responsible units are the Municipal Development and Reform Commission, the Municipal Planning and Natural Resources Bureau and the Municipal Ecology and Environment Bureau.
Energy and talent: the guaranteed-supply whitelist and green-power direct connection
The third measure responds to two input constraints that foreign-invested manufacturers raise most often: energy and people.
On energy, the measure requires the guaranteed-supply whitelist for foreign-invested enterprises’ energy use to be updated dynamically. It also calls for implementing the national green-power direct-connection policy and formulating municipal implementation rules, and for supporting manufacturing foreign-invested enterprises in raising their green-power consumption share through multiple channels, including green-power direct connection and green-power trading. For export-facing manufacturers that must document the carbon intensity of their electricity, the green-power provisions are the operative part of the measure.
On people, the measure requires making good use of municipal-level talent policies. The responsible units are the Municipal Economy and Information Technology Commission, the Municipal Energy Bureau and the Municipal Human Resources and Social Security Bureau.
Tax, fee and financing services: one-to-one coaching and “Yu Mao Dai”
The fourth measure is the densest, because it converts several existing national tax preferences into a local service obligation.
First, it requires identifying the eligible subjects of the deferred tax on overseas investors’ reinvested profits, of the tax credit, and of the import-equipment duty exemption, and establishing a “one-to-one” coaching mechanism, together with integrated tax coaching that spans tax and fee types. The point is not to create a new preference but to make sure that companies that already qualify know that they do and can claim it.
Second, it calls for bringing eligible foreign-invested enterprises into the scope of “Yu Mao Dai” support and for carrying out bank-enterprise matchmaking on a regular basis.
Third, it requires policy interpretation to be published regularly: an annual foreign-related policy briefing and dedicated training on foreign-investment policy, and continued delivery of the “three deliveries and one visit” activity. The responsible units are the Chongqing Municipal Tax Service of the State Taxation Administration, the Municipal Commerce Commission, the Chongqing office of the national financial regulator and the Chongqing branch of the People’s Bank of China.
Cleaning up policy documents inconsistent with the Foreign Investment Law
The fifth commitment is a clean-up. The document requires thorough review and removal of policy documents and policy measures that do not conform to the Foreign Investment Law, and of provisions that may contain unreasonable differential treatment between domestic and foreign investment.
This is the mirror image of the national-treatment measure. National treatment is enforced not only by adding guarantees but also by removing older provisions that treat foreign-invested enterprises differently from domestic ones. For an investor, the practical effect is that the municipal rulebook is meant to converge on the Foreign Investment Law standard rather than retain legacy divergences.
How the document was drafted
The drafting account published alongside the measures is itself a data point. The whole process was problem-oriented and demand-oriented: more than 100 key foreign-invested enterprises were visited and served, and the findings were used to absorb the new international investment landscape, new modes of using foreign investment and the issues foreign-invested enterprises care about.
Once the draft was prepared, it was circulated in writing for comment to 59 units, covering relevant municipal departments, district and county governments and development-zone administrative committees. After several rounds of revision it became the 14 measures that were issued.
Chongqing’s foreign-investment baseline in 2026
Official figures for January–August 2026 set the context: 296 newly established foreign-invested enterprises, up 17% year on year; actual use of foreign investment of USD 320 million, up 26.73% and positive for eight consecutive months; 325 Fortune Global 500 companies with a presence in the city; and import-export value of foreign-invested enterprises up 26.5% year on year.
Practical notes for foreign investors
- Check the consumption-policy angle. If a product or service of a foreign-invested enterprise is excluded from a consumption-support programme because of the brand’s origin, the first measure is the provision to cite.
- Map the 50-day clock onto the project. For a major project, the green channel aggregates initiation, planning, land use and environmental-impact approvals under a single 50-working-day ceiling.
- Confirm whitelist and green-power status. Energy-use whitelist membership and green-power direct connection are the two levers that matter most for manufacturing operations, and both are to be updated or implemented at municipal level.
- Use the one-to-one tax coaching. Reinvested-profit deferred tax, the tax credit and import-equipment duty exemption are existing preferences; the measure’s contribution is a named channel to confirm eligibility.
Sources
- 重庆市商务委员会（《健全外商投资服务保障体系工作举措》原文，渝商务发〔2026〕42 号）: https://sww.cq.gov.cn/zwgk_247/zfxxgkmlrk/zcwj/xzffxwj/202609/t20260920_16106973.html
- 重庆市商务委员会（政策发布与解读报道）: https://news.qq.com/rain/a/20260924A04UQ700
- 相关报道（举措内容与数据）: https://www.zgcxtc.cn/news/306566.html
- 甘肃省商务厅（传达学习《利用外资固稳促优行动方案》）: https://swt.gansu.gov.cn/swt/c108416/202609/174403745.shtml
- 商务部（政策发布）: https://www.mofcom.gov.cn/zcfb/index.html
- 中国政府网（国务院政策文件库）: https://www.gov.cn/zhengce/zhengceku/202508/content_7034845.htm
- 地方商务主管部门（外资政策文件公开）: https://swj.wuhu.gov.cn/openness/public/6596631/41327413.html
Related reading
- see also: 外国投资者主体资格文件跨区域互认（413-investor-credential-mutual-recognition）
- see also: 重庆外商投资项目全生命周期服务（300-chongqing-lifecycle-service）
重庆外资服务保障体系 14 条：渝商务发〔2026〕42 号承诺了什么
概述
2026 年 9 月 18 日，重庆市商务委员会印发《健全外商投资服务保障体系工作举措》，文号为渝商务发〔2026〕42 号，经市政府同意。文件共 14 条举措，适用于外商投资（含港澳台投资）。
其结构偏重可执行而非宣示。举措围绕五项承诺展开：国民待遇；重大项目审批提速；用能用人保障；税费融资政策；清理与《外商投资法》不符的政策文件。每项举措均列明承接的市级责任单位。
国民待遇：生产要素、竞争、标准与采购
第一条以可操作的方式重申国民待遇：保障外资企业依法平等使用生产要素、公平参与市场竞争、平等参与标准制定工作；确保外资企业产品和服务平等参与全市政府采购。
该条随后处理促消费政策中反复出现的摩擦点：不得以外资品牌产品、外资企业为由，排斥符合条件的产品或服务适用各类促消费支持政策。换言之，一项促消费措施是否适用，应由该措施设定的条件决定，而不应由品牌来源决定。
责任单位为市发展改革委、市市场监管局、市财政局、市商务委。
重大项目审批 50 个工作日”绿色通道”
第二条为重大外资项目审批建立”绿色通道”。要求及时做好立项、规划、用地、环评等审批保障，并将审批时限控制在 50 个工作日以内。
对外国投资者而言，意义在于”打包”。大型制造业或基础设施项目通常依次触及多项审批，各自计时；本项举措要求相关市级部门承诺一个总体上限，而不是让投资者自行累加各项法定期间。
责任单位为市发展改革委、市规划自然资源局、市生态环境局。
用能与用人：保供白名单与绿电直连
第三条回应外资制造业最常提出的两项投入约束：能源与人。
用能方面，要求动态更新外资企业用能保供白名单；落实国家绿电直连政策并制定市内实施细则；支持制造业外资企业通过绿电直连、绿电交易等多方式提升绿电消费占比。对需要证明用电碳强度的出口型制造企业而言，绿电条款是本条中最具操作性的部分。
用人方面，要求用好市级人才政策。责任单位为市经济信息委、市能源局、市人力社保局。
税费融资：”一对一”辅导与”渝贸贷”
第四条内容最密，因为它把若干既有国家税收优惠转化为地方服务义务。
其一，要求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，并开展跨税费种一体化税务辅导。其要点不是新设优惠，而是让本已符合条件的企业知晓自身符合条件并可依规享受。
其二，要求推动符合条件的外资企业纳入”渝贸贷”支持范围，常态化开展银企对接。
其三，要求定期发布政策解读：每年举办涉外政策说明会、外资政策专题培训，并持续开展”三送一访”活动。责任单位为重庆市税务局、市商务委、重庆金融监管局、人行重庆市分行。
清理与《外商投资法》不符的政策文件
第五项承诺是清理。文件要求深入清理与《外商投资法》规定不符的政策文件、政策措施，以及可能含有内外资不合理差别待遇的规定。
这是国民待遇条款的镜像。国民待遇既通过增设保障来落实，也通过移除那些对内外资区别对待的旧规来落实。对投资者而言，实际效果是市级规则体系向《外商投资法》的标准收敛，而不是保留历史形成的差异。
文件如何形成
与举措一并公布的起草情况本身也是一项信息。全过程坚持问题导向、需求导向：走访服务重点外资企业百余家，并据此整理吸纳国际投资新形势、利用外资新方式和外资企业关心的热点问题。
草案制定后，书面征求 59 家单位意见，涵盖市级相关部门、各区县政府和开发区管委会等。经多轮修改，最终形成 14 条举措。
2026 年重庆外资基线
2026 年 1—8 月官方数据：新设外资企业 296 家，同比增长 17%；实际使用外资 3.2 亿美元，同比增长 26.73%，连续 8 个月实现正增长；世界 500 强企业有 325 家已在重庆布局；外资企业进出口额同比增长 26.5%。
外资企业实务提示
- 核对促消费政策口径。 若外资企业的产品或服务因品牌来源被排除在促消费支持措施之外，第一条即为可援引的依据。
- 把 50 日时钟映射到项目上。 对重大项目，绿色通道把立项、规划、用地、环评等审批汇总在一个 50 个工作日的上限之内。
- 确认白名单与绿电状态。 用能保供白名单与绿电直连，是制造业运营最相关的两个抓手，二者均在市级层面动态更新或制定细则。
- 用好”一对一”税务辅导。 利润再投资递延纳税、税收抵免、进口设备免税均为既有优惠；本项举措的贡献是提供一条具名的通道来确认适用资格。
来源
- 重庆市商务委员会（《健全外商投资服务保障体系工作举措》原文，渝商务发〔2026〕42 号）: https://sww.cq.gov.cn/zwgk_247/zfxxgkmlrk/zcwj/xzffxwj/202609/t20260920_16106973.html
- 重庆市商务委员会（政策发布与解读报道）: https://news.qq.com/rain/a/20260924A04UQ700
- 相关报道（举措内容与数据）: https://www.zgcxtc.cn/news/306566.html
- 甘肃省商务厅（传达学习《利用外资固稳促优行动方案》）: https://swt.gansu.gov.cn/swt/c108416/202609/174403745.shtml
- 商务部（政策发布）: https://www.mofcom.gov.cn/zcfb/index.html
- 中国政府网（国务院政策文件库）: https://www.gov.cn/zhengce/zhengceku/202508/content_7034845.htm
- 地方商务主管部门（外资政策文件公开）: https://swj.wuhu.gov.cn/openness/public/6596631/41327413.html
相关阅读
- 见：外国投资者主体资格文件跨区域互认（413-investor-credential-mutual-recognition）
- 见：重庆外商投资项目全生命周期服务（300-chongqing-lifecycle-service）