泰国投资机会指南

所在单位：北京天驰君泰律师事务所上海分所 作者：王斌 一、信息标签 关键词：跨境投资并购、外商投资限制、泰国《外商经营法》 二、背景 Foreign-InvestmentRestriction 外商投资限制 ThailandregulatesforeignparticipationinbusinessthroughtheForeignBusinessActB.E.2542(1999)(“FBA”)tosafeguardnationalsecurity,preserveculturalvalues,andprotectdomesticeconomicinterests.TheFBAprohibitsforeignownershipinspecificsectorsandreservescertainbusinessactivitiesexclusivelyforThainationalsorThaimajority-ownedcompanies,exceptwherespecificpermissionisgrantedthroughlicensing. 泰国通过《外商经营法》B.E.2542(1999)(“外商经营法”)对外国人参与商业活动进行监管，以维护国家安全，保护文化价值观，保护国内经济利益。外商经营法禁止外资在特定行业持股，并将某些商业活动专门留给泰国国民或由泰国人持有多数股份的公司，但颁发许可证的特许情况不在此限。 UndertheFBA,anycompanyincorporatedinThailandisclassifiedas a"foreign company"if 50%or more of itssharesareheldbyforeignindividuals,foreignjuristicpersons,or companies incorporated in Thailand withforeignmajority ownership(also known as foreign-ownedcompanies).Such foreign companies must comply with therestrictionsimposed by the FBA,including obtaining alicensetooperateanyrestricted businessactivities. 根据外商经营法，任何在泰国注册成立的公司，如果其50%或以上的股份由外国自然人、外国法人持有，或由在泰国注册并由外国人持有多数股份的公司(也称为外资公司)持有，则被视为“外国公司”。此等外国公司必须遵守外商经营法的限制，包括须凭许可证经营受限制的商业活动。 三、主要内容 TheFBAclassifiedrestrictedbusinessactivitiesintoThreeLists,asfollows: 外商经营法将受限制的商业活动划分至以下三类清单内： List1:Businessesstrictlyprohibitedtoforeignersforreasonsofnationalsovereigntyandsecurity 清单1：出于国家主权和安全的原因，严禁外国人经营的业务 List1 includes business activities that arecompletelyprohibited to foreign investors due totheircriticalimportancetonationalsovereigntyandsecurity.TheseactivitiesarereservedexclusivelyforThai nationals. 清单1囊括了因对国家主权和安全至关重要而完全禁止外国投资者进行的商业活动。这些活动仅供泰国国民参加。 Examples:agriculture(e.g.,ricefarming,animalhusbandry),land trading,media,and antiquestrade. 例如：农业(如水稻种植、畜牧业)、土地交易、媒体和古董贸易。 List2:Businesses restricted to foreigners due tonationalsafety,publicorder,orsignificantimpactontheeconomy,environment,ornaturalresources 清单2：因对国家安全、公共秩序或对经济、环境或自然资源有重大影响而限制外国人经营的业务 ForeignersmayoperatebusinessesinList2onlyafter theyhave acquired permission from the Ministry ofCommerce(“MOC”),withtheapprovaloftheCabinet,providedthat: 外国人只有在获得商务部(“商务部”)的许可并经内阁批准后，才能经营清单2中的业务，前提是： (1)at least 40%of the capital of the foreignmajority-ownedcompaniesisheldbyThainationals;and (2)外国持有多数股份的公司的至少40%的资本由泰国人持有；和 (3)(4)atleasttwo-fifthsofthenumberofdirectorsareThainationals. (5)至少五分之二的董事是泰国公民。 Examples:domesticairtransport,firearmsproduction,andmining. 例如：国内航空运输、枪支生产和采矿。 List3:Businesses restricted to foreigners to protectculturalheritage,traditional crafts,and small localenterprises 清单3：为保护文化遗产、传统工艺和当地小型企业，限制外国人经营的业务 ForeignersmayoperatebusinessesinList3onlyaftertheyhaveobtainedpermissionfromtheDirector-Generalof the Department of BusinessDevelopment(“DBD”)oftheMOC,withanapprovaloftheForeignBusinessCommittee.ThepermissionwillbegrantedintheformofaForeignBusinessLicense(“FBL”). 外国人只有在获得商务部商业发展司司长的许可，并经外商经营委员会批准后，才能经营清单3中的商业活动。许可将以《外商经营证》(“外商经营证”)的形式授予。 Examples:construction,wholesale trading withcapitallessthanTHB100million,retailtradingwithcapitallessthanTHB100million,andallkindsofservicebusiness. 例如：建筑业、资本低于1亿泰铢的批发贸易业、资本不超过1亿泰铢的零售业、各种服务业。 Keynote:Foreigninvestorsmustcarefullyverifywhethertheirplannedactivitiesfallunderthese restrictions,asnon-compliancecan result in legal penalties or compulsorydivestment. 核心要点：外国投资者必须仔细核实他们计划的活动是否受到这些限制，因为违反这些限制性规定可能会导致处罚或强制撤资。 ForeignBusinessLicense(FBL) 外商经营证(外商经营证) Foreign-ownedcompanies(defined as 50%or more foreignshareholding)wishing to engage in any of the restrictedbusinessactivitiesundertheFBAarerequiredtoobtainanFBLfromthe MOC through the Bureau of Foreign BusinessAdministration(“BFBA”). 希望从事外商经营法所规定的任何限制性商业活动的外资公司(即50%或以上的股份由外国人持有)，必须经由外国工商管理局(“外国工商管理局”)自商务部获得《外商经营证》。 KeypointsabouttheFBL MinimumCapital最低资本 TheminimumcapitalrequiredforeachrestrictedbusinessundertheFBLis3millionBahtor25%oftheaverageofthefirst-3-year-operation estimated expenses for eachbusiness,whicheverishigher. 外商经营证下每项受限制业务所需的最低资本为300万泰铢或每项业务运营的前3年期预估开支平均值的25%，以较高者为准。 TheminimumcapitalundertheFBLmustbefullypaid-inbeforestartingbusinessoperations.外商经营证项下的最低资本必须在开始营业前全部缴清。 AcapitalincreasetomeettheminimumcapitalrequirementmaynotbenecessaryiftheforeigncompanyhasretainedearningsandrequestspermissionfromtheMOCtousesuchretainedearningstosatisfytheminimumcapitalrequiredfortheapprovedbusiness. 如果外国公司有留存收益，且商务部允许其使用留存收益来满足批准业务所需的最低资本，则无需增加资本以满足最低资本 要求。 TradingbusinessundertheFBA外商经营法下的贸易业务 oPurchasing activity in which goods are purchasedeitherfromoverseasordomesticssuppliersisnotarestrictedbusiness activity under any of the threelistsoftheFBA.Therefore,anFBLisnotrequired.采购业务，无论是从海外或是国内供应商处购买货物，都不受外商经营法的三个清单所限。因此，无需外商经营证。 oExport in which goods are sold to any overseascustomersisnotarestrictedbusinessundertheFBA.Therefore,an FBL is not required;however,a 2-MBminimumcapitalamountisrequiredtooperateexportbusiness. 出口业务，即向任何海外客户出售货物的出口业务不属于外商经营法中受限制的业务。因此，无需外商经营证；然而，经营出口业务最低需要200万泰铢的资本。 oDomesticsalesundertheFBAiscategorizedintoretail