一、《中外合资经营企业法》
第四条合营企业的形式为有限责任公司。
在合营企业的注册资本中，外国合营者的投资比例一般不低于百分之二十五。
合营各方按注册资本比例分享利润和分担风险及亏损。
合营者的注册资本如果转让必须经合营各方同意
Article 4 The form of an equity joint venture　shall　be a limited　liability company. The proportion of the foreign party's contribution to the registered capital of an equity joint venture shall in general not be less than 25 percent. The parties to the venture shall share profits and bear　risks and losses in proportion to their respective contributions to the registered capital. The transfer of a party's contribution to the registered capital must be agreed upon by each party to the venture.
外资企业法二、关于中外合资经营企业注册资本与投资总额比例的暂行规定(工商企字[1987]第38号)
第三条　中外合资经营企业的注册资本与投资总额的比例，应当遵守如下规定：
（一）中外合资经营企业的投资总额在三百万美元以下（含三百万美元）的，其注册资本至少应占投资总额的十分之七。
（二）中外合资经营企业的投资总额在三百万美元以上至一千万美元（含一千万美元）的，其注册资本至少应占投资总额的二分之一，其中投资总额在四百二十万美元以下的，注册资本不得低于二百一十万美元。
（三）中外合资经营企业的投资总额在一千万美元以上至三千万美元（含三千万美元）的，其注册资本至少应占投资总额的五分之二，其中投资总额在一千二百五十万美元以下的，注册资本不得低于五百万美元。
（四）中外合资经营企业的投资总额在三千万美元以上的，其注册资本至少应占投资总额的三分之一，其中投资总额在三千六百万美元以下的，注册资本不得低于一千二百万美元。
Article 3 The proportion of registered capital and total amount of investment of Chinese-foreign equity joint ventures shall abide by the following provisions:


1. Where the total amount of investment of the Chinese-foreign equity joint venture is less than 3,000,000 U.S. dollars (including 3,000,000 U.S. dollars), the registered capital shall account for seven tenth of the total amount of investment at least.

2. Where the total amount of investment of the Chinese-foreign equity joint venture is between over 3,000,000 U.S. dollars to 10,000,000 U.S. dollars (including 10,000,000 U.S. dollars), the registered capital shall account for half of the total amount of investment at least. Where the total amount of investment is less than 4,200,000 U.S. dollars, the registered capital shall be not less than 2,100,000 U.S. dollars.

3. Where the total amount of investment of the Chinese-foreign equity joint venture is between over 10,000,000 U.S. dollars to 30,000,000 U.S. dollars (including 30,000,000 U.S. dollars), the registered capital shall account for two fifths of the total amount of investment at least. If the total amount of investment is less than 12,500,000 U.S. dollars, t
he registered capital shall be not less than 5,000,000 U.S. dollars.

4. Where the total amount of investment of the Chinese-foreign equity joint venture is over 30,000,000 U.S. dollars, the registered capital shall account for one third of the total amount of investment at least. If the total amount of investment is less than 36,000,000 U.S. dollars, the registered capital shall be not less than 12,000,000 U.S. dollars.
第十四条 并购当事人应以资产评估机构对拟转让的股权价值或拟出售资产的评估结果作为确定交易价格的依据。并购当事人可以约定在中国境内依法设立的资产评估机构。资产评估应采用国际通行的评估方法。禁止以明显低于评估结果的价格转让股权或出售资产，变相向转移资本。 
《外国投资者并购境内企业暂行规定》
第七条 股权出资人与被投资企业的股东或其他投资者可在股权评估的基础上协商确定股权作价金额、股权出资金额。 
  股权作价金额是指以上各方在股权评估基础上共同认定的用于出资股权的交易作价，股权
出资金额是指股权作价金额中计入被投资企业注册资本的部分，股权出资金额不得高于股权评估值。 
  对于以股权作价认购被投资企业增资的，股权作价金额计入并购交易额。
第九条 外国投资者在并购后所设外商投资企业注册资本中的出资比例高于25%的，该企业享受外商投资企业待遇。 
外国投资者在并购后所设外商投资企业注册资本中的出资比例低于25%的，除法律和行政法规另有规定外，该企业不享受外商投资企业待遇，其举借外债按照境内非外商投资企业举借外债的有关规定办理。审批机关向其颁发加注“外资比例低于25%”字样的外商投资企业批准证书(以下称“批准证书”)。登记管理机关、外汇管理机关分别向其颁发加注“外资比例低于25%”字样的外商投资企业营业执照和外汇登记证。