原作者：Eric Ng
昨日，北京政府頒布《外國企業或者個人在中國境内設立合夥企業管理辦法》，准許外國企業或個人在華投資設立合夥企業，給予了他們又一條在中國經商的渠道。然而，由於監管機構表示缺乏相關的監管經驗、以及需要深入研究該類型企業所存在的風險，投資為目的的合夥企業并不在其中。
《管理辦法》由國務院於昨日頒布。該《管理辦法》將於2010年3月1日起生效。“國家鼓勵具有先進技術及管理經驗的外國企業或者個人在中國境內設立合夥企業，促進現代服務業等產業的發展。”國務院在接受新華社采訪時表示。
相較于公司制企業，合夥企業一般在管理架構和資本貢獻方面更為靈活。許多會計服務機構、律師事務所和投資公司以合夥企業的形式運作。與公司制企業不同的是，除有限合夥企業外，合夥企業業主在債務清償上不受法律中限額條款的保護。
中國目前尚無專門規範調整外國企業及個人設立的合夥企業的法規。中央政府僅在2007年批准由内資企業或中國公民設立的合夥企業。但外商可通過設立外資全資擁有的實體或在中國境內設立聯營公司、再根據《合夥企業法》中規範內資實體的條款設立合夥企業的方式來規避。不過，類似的方案常常人民幣兌換方面受到限制。即便如此，在北京、天津、上海、重慶等鼓勵外商投資辦廠的城市，地方政府有一系列的措施幫助外商規劃其業務發展以減少對其帶來的不便影響。
在新的《管理辦法》下，外商可直接設立不以投資為目的（如製造、咨詢等）的合夥企業。如以投資為目的，外商可按現行法規直接設立風險投資等類型的合夥企業，但投資對象僅限高科技公司。
安理國際律師事務所的一位上海合夥人鄒姬對此表示，按照新《管理辦法》設立外資或聯營的合夥企業，有利之處在於審批流程簡化、並享有稅收優勢。這是因為在合夥企業中，僅合夥人個人所得需納稅，不同於公司制企業，所得稅針對公司及（股東）個人層面開征。
新的《管理辦法》同時規定，申請人僅需向當地工商行政管理機關提交申請，而非更高層級的商務部。“在實際情況里，這還要看當地工商管理部門在審批的過程中是否需要請示商務部。”鄒濟補充道。獲權審批的各地工商行政管理部門目前尚無任何審核外商投資合夥企業的經驗。
然而，《管理辦法》還規定，申請設立登記時申請人需提交有關符合《外商投資產業政策目錄》的說明，該目錄列出了所有鼓勵、限制或禁止外資的產業領域。同時，當地工商行政管理部門接受申請後，還應同時將有關登記信息通報同級商務主管部門。
Beijing allows foreigners to set up partnerships
Origin: SCMP 2009.12.03 B1Author: Eric Ng
Beijing yesterday issued new rules that allow foreign firms to set up partnerships on the mainland, giving foreigners another avenue to conduct business in the country. The new regulations do not cover investment-oriented partnerships, as regulators said they lack experience in dealing with these businesses and need to study their risks.
The State Council released the regulations yesterday. They will take effect on March 1. "The nation encourages foreign enterprises or individuals with advanced technology and management experience to set up partnerships on the mainland, to help spur development of industries including services," the cabinet said.
Partnerships generally enjoy more flexibility in management structure and capital contribution than corporations. Many accountancies, law firms and investment firms are run as partnerships. Except for limited partnerships, owners are not protected by limitations on their legal liabilities, unlike owners of a corporation.
China does not have regulations governing partnerships by foreign firms or individuals. The central government permitted partnerships among domestic entities or individuals only in 2007. Foreigners circumvent this by setting up wholly foreign-owned entities or joint-venture companies on the mainland that, in return, form partnerships based on the rules governing partnerships among domestic entities or individuals. However, such arrangements may face restrictions on foreign exchange conversions into yuan. Still, in cities that encourage foreigners to set up private firms, such as Tianjin, Shanghai, Beijing and Chongqing, governments have helped investors structure their businesses to minimise inconvenience.
Under the new regulations, foreigners are allowed to directly form partnerships but mainly for non-investment purposes, such as manufacturing or consulting. For investment purposes, foreigners can set up venture capital partnerships directly under current rules, but their investment scope is limited to technology companies.
Zou Ji, a Shanghai partner of international law firm Allen & Overy, said the advantages of partnerships over joint ventures or wholly foreign-owned entities under the new rules include a more favourable tax treatment and simpler approval process. This is so because in a partnership, taxes are charged only on the partners' personal income, unlike in corporations, where taxes are imposed at the corporate and individual levels.
The new rules also state that partnership applicants only need to apply to the local unit of the State Administration of Industry and Commerce instead of the higher-level Ministry of Commerce. "However, it remains to be seen as to whether the local administration of industry and commerce will consult the ministry during the course of approval, in practice." Zou said. The local industry and commerce units, which are to approve the partnerships, do not have any experience reviewing foreign investments.
But the new rules require applicants to prove their investments comply with the ministry's foreign investment catalogue, which lists areas where foreign investments is encouraged, restricted or prohibited. Also, the local units are required to report to the ministry, after accepting the registrations.
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