伊拉克投资法（中英文对照）全套VIP

伊拉克投资法（中英文对照）TABLEOFCONTENTS目录ChapterOneDefinitions第一章定义ChapterTwoTheNationalCommissionforInvestmentandtheInvestmentCommissionsintheRegionsandGovernorates第二章国家投资委员会及地区、省级投资委员会ChapterThreePrivilegesandGuarantees第三章优惠及保障ChapterFourInvestorObligations第四章投资者义务ChapterFiveExemptions第五章税收减免ChapterSixProceduresforGrantingInvestmentandProjectEstablishmentLicense第六章投资及项目成立许可证发放程序ChapterSevenGeneralProvisions第七章一般条款部分章节示例如下：InthenameofthepeopleThePresidencyCouncilPursuanttowhatwasapprovedbytheCouncilofRepresentativesandendorsedbythePresidencyCouncilandbasedontheprovisionsofparagraph(First)ofArticle(61)andparagraph(Third)ofArticle(73)oftheConstitution,thefollowinglawispromulgated:经国民议会通过、总统委员会批准，根据《宪法》第61条第一段及第73条第三段规定，以人民和总统委员会名义，颁布本法。ChapterOneDefinitions第一章定义Article1Thefollowingterms,wherevermentionedinthisLaw,shallhavethefollowingspecificmeaningsunlessthecontextindicatesotherwise:第一条除有特别说明，以下名词在本法中均作如下定义：A.TheCouncil:TheCouncilofMinistersA．理事会：部长理事会B.NationalCommissionforInvestment:TheCommissionestablishedinaccordancewiththislawresponsiblefordrawingupthenationalpolicyandlayingoutitsguidelinesandmonitoringtheimplementationoftheseguidelinesandinstructionsininvestment.Itshallspecializeininvestmentprojectsofafederalnatureexclusively.B．国家投资委员会：该委员会根据本法成立，负责起草国家投资政策指南并监督其执行情况。该委员会只负责联邦投资项目。C.Region'sCommission:Theinvestmentcommissionoftheregionresponsibleforgrantinginvestmentlicensesintheregion.D.GovernorateCommission:Theinvestmentcommissionofthegovernoratenotorganizedinaregionresponsibleforinvestmentplanningandgrantinginvestmentlicensesinthegovernorate.E.TheCommission:TheNationalCommissionforInvestmentortheRegion'sCommissionortheGovernorateCommissionasthecase.C．地区委员会：地区投资委员会负责发放该地区投资许可证。D．省级委员会：省级投资委员会负责制定该省投资规划以及发放该省投资许可证。E．委员会：国家投资委员会、地区委员会或省级委员会。F.ChairmanoftheCommission:TheChairmanoftheNationalCommissionforInvestmentG.TheProject:Theeconomicactivitysubjecttotheprovisionsofthislaw.H.TheAssets:Thetools,apparatuses,equipments,machineries,requirements,gear,transportationmeansandofficefurniturespecifiedforexclusiveuseintheproject,andthefurniture,furnishingsandtherequirementsofthehotels,touristcities,hospitals,schoolsandcollegesF．委员会主任：国家投资委员会主任。G．项目：适用本法规定的经济行为。H．资产：专供项目所使用的工具、器材、器械、机器、必需品、成套设备、交通工具及办公家具以及宾馆、旅游城市、医院、学校、大学的家具、装饰材料和必需品。I.TheForeignInvestor:IstheinvestorwhodoesnotholdtheIraqinationalityinthecaseofarealperson,andisregisteredinaforeigncountryinthecaseofajuridicalorlegalpersonJ.TheIraqiInvestor:IstheinvestorwhoholdsIraqiNationalityincaseofarealpersonandisregisteredinIraqinthecaseofajuridicalorlegalperson.K.TaxesandFees:Alltypesoftaxesandfeesleviedinaccordancewiththeapplicablelaws.I．外国投资者：非伊拉克籍的个人投资者，或在外国注册的法人。J．伊拉克投资者：伊拉克籍的个人投资者，或在伊拉克注册的法人。K．税收和费用：根据所适用法律征收的所有税收和费用。L.Thedesignedproductioncapacity:Istheproductioncapacitydesignedwithinaspecificunitoftime(hour,unit,day...etc)inaccordancetowhatisfixedinthedocumentsincomingwiththemachinesofthesupplier.M.InvestmentPortfolio:Acollectionofinvestmentsinsharesandbonds.N.Investment:Istheinvestmentofcapitalinanyeconomicorserviceactivityorprojectthatresultsinalegitimatebenefitforthecountry.L．预定生产能力：根据供应商机器中提供的文件设定在特定单位时间内（小时、天等为单位）的生产能力。M．投资组合：股票和债券投资总和。N．投资：给国家带来合法收益的对经济、服务行为或项目的资本投资。GoalsandMeans目标及途径Article2Thislawaimsatthefollowing:第二条本法立法目的包括：First:TopromoteinvestmentandtransfermoderntechnologiesinordertocontributetotheprocessofdevelopingandenhancingIraq,andexpandinganddiversifyingitsproductionandservicebase.第一：促进投资和现代技术转让以及生产和服务基础的扩大和多元化，为伊拉克发展作贡献。Second:ToencouragetheIraqiandforeignprivatesectortoinvestinIraqbyprovidingtherequiredfacilitiesforestablishinginvestmentprojectsandenhancingitscompetitivecapacitiesinthelocalandforeignmarketsforprojectsincludedinthislaw.第二：提供设立投资项目所需设施，增强本法所涉及项目在国内外市场的竞争力，以鼓励国内外私营部门在伊拉克投资。Third:TodevelophumanresourcesbasedonmarketdemandsandprovideworkopportunitiesfortheIraqis.Fourth:Toprotecttherightsandpropertiesofinvestors.Fifth:ToexpandexportsandimprovethebalanceofpaymentsandthebalanceoftradeofIraq.第三：基于市场需求开发人力资源，为伊拉克人民提供工作机会。第四：保护投资者的权利和财产。第五：扩大出口，改善伊拉克收支及贸易平衡状况。Article3Thefollowingmeansshallbeadoptedtorealizetheobjectivesofthislaw:第三条实现本法目的需采取以下途径：First:Tograntprojectscoveredbytheprovisionsofthislawthenecessaryprivilegesandguaranteesforitscontinuationanddevelopmentbyprovidingsupportinawaythatenhancesthecompetitivecapacitiesoftheseprojectsinthelocalandforeignmarkets.Second:TograntprojectsthatobtainedaninvestmentlicensefromtheCommission,additionalfacilitiesandexemptionsfromtaxesandfeesinaccordancewiththestipulationsofthislaw.第一：为适用本法的项目的延续和发展提供必要的优惠及保障，包括提供必要支持以增强这些项目在国内外市场的竞争力。第二：根据本法规定，为获得委员会发放的投资许可证的项目提供额外的设施和税收、费用豁免。ChapterTwoTheNationalCommissionforInvestmentandtheInvestmentCommissionsintheRegionsandGovernorates第二章国家投资委员会及地区、省级投资委员会Article4第四条First:ACommissionshallbeestablishedandcalledthe"TheNationalCommissionforInvestment".ItshallenjoyajuridicalpersonalityandshallberepresentedbytheChairmanoftheCommissionorthepersonauthorizedbyhim.Itshallberesponsiblefordrawingupthenationalpoliciesforinvestmentanddrawingupitsplans,regulationsandguidelinesaswellasmonitoringtheimplementationoftheseguidelinesandinstructionsininvestment.Itshallspecializeinstrategicinvestmentprojectsofafederalnatureexclusively.第一：委员会应称为“国家投资委员会”，享有法人地位，由委员会主任或主任指定人选作为法人代表。委员会负责起草国家投资政策、规划、法规及指南并监督相关指南和规定的执行情况。该委员会只负责联邦战略投资项目。Second:TheNationalCommissionforInvestment"shallbemanagedbyaBoardofDirectorscomprisedofninememberswhomustbecompetentandspecialized,andholdacollegedegreethatsuitsthespecialtyoftheCommission.Theymustnothavebeensentencedforafelonyormisdemeanorofmoralturpitude,orhavedeclaredtheirbankruptcy第二：“国家投资委员会”由九名董事组成的董事会管理。董事需称职、专业，并持有与委员会职能相关的大学毕业文凭。董事不得有犯罪服刑、道德败坏或破产记录。Third:第三：A.UponarequestbythePrimeMinister,theCouncilofMinistersshallnominateaChairmanoftheCommissionatagradeofMinisterandaDeputyChairmanatagradeofDeputy-MinisterforaperiodoffiveyearsandpresentthemtotheCouncilofRepresentativeforapproval.B.ThePrimeMinistershallappointfourmembersforaperiodoffiveyearsatagradeofDirectorGeneral.C.ThePrimeMinistershallselectthreemembersfromtheprivatesectorforfiveyearsaftertheirnominationbyChairmanoftheCommissionandspecifyingtheircompensationsaccordingtothebylaws.A．应总理要求，部长理事会应提名一名部长级委员会主任、一名副部级副主任，任期五年，提名上呈国民议会批准。B．总理应任命四名司局级委员会委员，任期五年。C．总理应从委员会主任提名中挑选来自私营部门的三位委员会委员，任期五年，并根据相关法律确定其薪酬。D.AttheconclusionofthemembershipofanymemberoftheCommissionreferredtoinParagraph(AandB)ofthisArticleincasesnotinvolvingdismissalandresignation,thePrimeMinistershallassignthemtoanygovernmentalentityatthesamegrade.Thosementionedin(A)ofthisarticleshallberetiredonpensionwhennotassignedtoagovernmentpositionequivalenttotheirgrade.E.TheCouncilofRepresentativesmaydirectlydismisstheChairmanoftheNationalCommissionforInvestmentandhisDeputy,oruponarequestbythePrimeMinisterforcompellingreasons.F.TheCouncilofMinistersmaydismissorreplaceanymemberoftheCommissionorreplacehimwithothersincasehedoesnotadheretothestandardsandregulationsoftheCommission.D．本条第A、B段涉及的委员会成员任期结束，开除或辞职除外，总理应指派他们担任同级别的其它政府职位。第A段提到的成员若未担任同级别的其它政府职位，则享受退休养老金。E．国民议会可以直接解雇国家投资委员会主任及副主任，或应总理要求并有充分理由这样做。F．如委员会任何委员违反了委员会规章制度，部长理事会有权直接将其解雇、调离或任命他人取代。G.TheBoardofDirectorsoftheNationalCommissionforInvestmentshallmeetattheinvitationofitsChairman.AbylawissuedbytheCommissionshallspecifythequorum,decisiontaking,makingrecommendationsandthecourseofworkoftheCommissionandanyotherissue.H.TheNationalCommissionforInvestmentshallbeconnectedtothePrimeMinister.I.ThesalaryscaleandentitlementsoftheCommission'semployeesshallbedeterminedbyadecisionofthePrimeMinisterbasedonaproposalfromtheChairmanoftheNationalCommissionforInvestment.G．国家投资委员会董事会应该应董事会主席邀请召开会议。委员会应颁布法规规定委员会的法定人数、决策建议、工作流程及其它任何相关事项。H．国家投资委员会应与总理建立联系。I．委员会职工工资和福利水平由总理根据国家投资委员会主任的建议决定。Fourth:TheCommission'sheadquartersshallbeinBaghdadanditmayappointrepresentativesintheregionsandgovernorates.Fifth:TheNationalCommissionforInvestmentshalldrawupanoverallnationalstrategicpolicyforinvestmentidentifyingthemoreimportantofthesectorsandshallprepareamapofinvestmentprojectsinIraqinthelightoftheinformationitreceivesfromtheregionsandgovernorates.Itshallalsopreparelistsofinvestmentopportunitiesinstrategicandfederalinvestmentprojectswithinitialinformationabouttheseprojectsandmakingitavailabletothosewishingtoinvest.第四：委员会总部设在巴格达。委员会有权任命地区和省级代表。第五：国家投资委员会应起草一份国家投资全面战略规划以确定重点领域，并应根据地区和各省提供的信息制作一张伊拉克投资项目图。委员会应根据战略和联邦投资项目的初步信息制作投资机会清单，并向有意向的投资者公布。Article5第五条First:Theregionsandgovernoratesnotorganizedinaregionmayforminvestmentcommissionsintheirareas.Thelattershallenjoythepowersofgrantingtheinvestmentlicenses,investmentplanning,promotinginvestmentandopeningbranchesintheirareaswithintheprovisionsofthislawinconsultationwithNationalCommissionforInvestmenttoguaranteetheavailabilityofthelegalconditions.第一：地区和省可以成立当地的投资委员会。在与国家投资委员会协商后，委员会有权根据本法规定发放投资许可证、进行投资规划、促进投资、设立各地分支机构，以确保投资活动的合法有序。Second:theInvestmentCommissionsoftheregionsandgovernoratesshallbecomposedofatleastsevenmembersincludingthechairmanandthevicechairmanofatleastsevenyearsofexperienceandcompetenceandwithauniversitydegreeappropriatetothespecializationofthecommissionandnotconvictedinafelonyoramisdemeanorinvolvingturpitudeorhasdeclarehisbankruptcy.第二：地区和省级投资委员会至少应包括七名委员，包括主任和副主任，所有委员应有七年以上工作经验，持有与委员会职能相称的大学文凭，不得有犯罪服刑、道德败坏或破产记录。Third:TheregionsandgovernoratesnotorganizedinaregionshallestablishamechanismofformingtheinvestmentcommissionoftheregionandthegovernorateandremovingtheCommission'smembersincasehe/shedoesnotadheretothestandardsandchartersoftheCommissioninawaywhichisnotinconflictwiththeprovisionsofthislaw.第三：在不与本法规定冲突的前提下，地区和省应建立一个该地区和省级投资委员会的成立机制以及在委员会委员未能遵守委员会规章制度时的替换机制。Fourth:TheInvestmentCommissionsoftheregionsandgovernorateshallcoordinatetheirworkwiththeNationalCommissionforInvestment,andshallcoordinateandconsultwithlocalgovernmentsregardinginvestmentplansandfacilities.Fifth:Theregionsandgovernoratescommissionsshalldrawuptheirinvestmentplaninawaythatdoesnotcontradictwiththefederalinvestmentpolicyandshallpreparelistoftheinvestmentopportunitiesintheareasthataresubjectthereto,withinitialdataabouttheseprojectsandofferittothosewishingtoinvest.第四：地区和省级投资委员会应与国家投资委员会协调工作，并就投资规划和设施与当地政府协调协商。第五：在不与联邦投资政策冲突的前提下，地区和省级委员会应起草投资规划，并根据投资项目的初步信息制作投资机会清单，向有意向的投资者公布。Sixth:Theregion'sCommissionshallbeconnectedtothePrimeMinisteroftheregionandissubjecttothescrutinyoftheregion'sCouncil.ThegovernoratecommissionshallbeconnectedtotheGovernorandissubjecttothescrutinyofthegovernoratecouncilinwaythatdoesnotcontradictwiththeprovisionsofthislaw.第六：在不与本法规定冲突的前提下，地区委员会应与该地区行政首长建立联系，并接受地区理事会的监督。省级委员会应与省长建立联系，并接受省理事会的监督。Seventh:RegionsandGovernoratesCommissionsboardofdirectorsshallconveneuponaninvitationfromtheirchairman.Thequorumofconveningandadoptingresolutionsandrecommendationsshallbedeterminedbyabsolutemajority.Theconductofworkshallbeorganizedbyby-lawsissuedbytheCommission.第七：地区和省级委员会董事会应该应董事会主席邀请召开会议，适用绝对多数规则确定开会人数并通过决议和建议，同时根据委员会制定的法规组织相关工作。Article6Inadditiontoordinarycorrespondence,theCommissionmayadoptelectronicmailwiththeofficialentitiesconnectedwiththeworkandactivityof