走近南美洲（秘魯）系列文章DOING BUSINESS PERú秘魯營商環境（三）
2024-06-27Contributor供稿：秘魯Rodrigo, Elías & Medrano律師事務所
Chinese Translation中文翻譯：錦天城 王良 律師
China is Peru's main trading partner, the largest destination of exports and the main source of imports for Peru. Peru is China's second largest investment destination in South America. The two countries have established a comprehensive strategic partnership and signed a free trade agreement. In the next five to 10 years, Peru will become another destination for Chinese enterprises going global. More Chinese companies will enter Peru and expand into the broader South American market through Peru. AllBright Law is actively exploring the legal service market in South America, providing reliable host country legal service resources and doing legal research on various host countries for Chinese enterprises going to South America, so as to provide legal protection for serving China's high-level opening-up and the "the Belt and Road" strategy. To this end, AllBright Law, together with Rodrigo, El í as &Medrano Law firms in Peru, launched this Series of Articles on Peru Business Environment, including Peru's going global, Peru's corporate structures, Peru's promotion of investment and legal stability, operational legal environment, business winding up and restructuring a business.
中國是秘魯的主要貿易伙伴，是秘魯第一大出口目的地國，也是秘魯主要進口來源國。秘魯是中國在拉美的第二大投資目的地。兩國之間既建立全面戰略伙伴關系，又簽署了自由貿易協定。未來五到十年，秘魯將成為中國企業出海的另一片熱土，中國會有更多企業走向秘魯，并通過秘魯走向更廣闊的南美洲市場。錦天城積極開拓南美洲法律服務市場，向出海南美洲的中國企業提供可靠的東道國法律服務資源和做好國別法律研究等工作，為服務中國高水平對外開放和“一帶一路“戰略提供法律保障。為此，錦天城聯合秘魯Rodrigo,Elías & Medrano律師事務所，推出《秘魯營商環境》系類文章，介紹秘魯走向世界、秘魯公司架構、秘魯外國投資促進和法律穩定性、企業運營法律環境、停業和企業重整等內容。
PROMOTION OF INVESTMENT AND LEGAL STABILITY
投資促進和法律穩定
A. Legal Framework for Foreign Investment外國投資的法律框架
Peru has a general legal regime that promotes and establishes guarantees for foreign investments. The most important principles governing foreign investment are the following:
秘魯有促進和保障外商投資的全面法律框架。外商投資管理的重要原則如下：
? Foreign investment is entitled to the same treatment as domestic investments.
外商投資享有與國內投資相同的待遇。
? Foreign investors may invest in any sector of the economy.
外國投資者可以投資于秘魯的任何經濟領域。
? The Government’s prior express authorization is not required.
不需要政府的事先明確批準。
? There are no exchange controls and the use, convertibility, and remittance of foreign currency is unrestricted
不存在外匯管制、外幣使用、兌換和匯款限制。
B. Stability Agreements for Investment Protection投資保護的穩定協議
Investors may benefit from Peru’s legal stability regime by entering into Legal Stability Agreements (CEJ), pursuant to which the Government guarantees the stability of the laws governing certain legal regimes and rights for a specific term.
通過簽訂法律穩定協議（CEJ），投資者可以從秘魯的法律穩定機制中獲益，秘魯政府承諾在特定期限內向投資者提供法律機制和權利的法律穩定性保障。
Said Legal Stability Agreements (CEJ) have law status between the parties thereto. Therefore, the parties must abide by them and cannot amend them on a unilateral basis. Further, the Government may not unilaterally modify them by adopting a law or revoke them in any way other than the grounds for termination of the infringement provided for in the Legal Stability Agreement (CEJ) itself.
上述法律穩定協議（CEJ）在協議各方之間具有法律效力。因此，各方必須遵守協議，不得單方面修改協議。此外，政府不得單方面通過法律進行修改或以法律以外的任何方式予以撤銷，除非符合法律穩定協議（CEJ）中所規定的終止侵權理由。
Legal Stability Agreements (CEJ) may be entered into at any time, provided the legal requirements are met. If an investment in the form of a contribution to a local company’s capital stock has been made before the execution of a Legal Stability Agreement (CEJ), said investment may be used to fulfill the investment commitment requirements for both the investor and the local company’s Legal Stability Agreements (CEJ), provided said agreements are entered into within the next twelve months after the registration of the capital stock increase in the local company’s accounting records.
法律穩定協議（CEJ）可以在任何時候簽訂，但必須滿足法律要求的條件。如果以對本地公司股本出資的形式進行的投資且在法律穩定協議（CEJ）簽訂之前已經作出，則該項投資可以作為滿足投資者和本地公司法律穩定協議（CEJ）的投資承諾，但該協議必須在增資登記載在本地公司的會計憑證后的十二個月內簽署。
Generally, the term of any Legal Stability Agreements (CEJ) is ten years, and the time period to comply with the pertinent investment agreement is two years. However, for companies entering into concession agreements by virtue of Legislative Order No. 1362, the term of Legal Stability Agreements (CEJ) of the recipient company and those of each investor may be the same as the concession agreement thereof. In such case, the time period to invest and comply with investment
requirements will be determined by the provisions in the pertinent concession agreement.
一般而言，法律穩定協議（CEJ）的期限為十年，執行相關投資協議的期限為兩年。但是，對于投資者根據第1362號法令達成的特許權協議，法律穩定協議的期限可以與特許權協議的期限保持一致。在這種情況下，投資和執行相關投資協議的期限將根據相關特許權協議的約定來確定。
Requirements for Investors under the General Legal Stability Regime
一般法律穩定機制下對投資者的要求
Generally, among other requirements, investors are required to contribute to the capital stock of a local company within a term of two years and the total investment commitment shall be, at least, USD10 million for mining and hydrocarbon activities or USD5 million for all other activities.
Additionally, investment must be directed through the Peruvian financial system.
一般而言，除其他要求外，投資者應當向本地公司股本進行實際出資的期限為兩年，對于采礦和油氣活動認繳投資總額至少為1,000萬美元，對于所有其他活動至少500萬美元。此外，該項投資必須通過秘魯的金融體系完成。
Requirements for Recipient Companies under the General Legal Stability Regime
一般法律穩定機制對受讓方公司的要求
Recipient companies may also enter into a Legal Stability Agreement (CEJ) with the Government if they receive investments from at least one investor meeting the requirements set forth by law.
受讓方公司也可以與政府簽訂法律穩定協議（CEJ），條件是受讓方公司至少從一個符合法律要求的投資者處獲得投資。
Companies fulfilling this requirement may benefit from the stability of the employment and export promotion regimes. In addition, they can benefit from income tax regime stability, provided they meet any of the following requirements:
符合這一要求的公司可以從就業和出口促進機制的穩定性中獲益。此外，受讓方公司還可以從穩定的所得稅制度中獲益，前提是符合以下任何一項要求：
? The new investments exceed 50% of the company’s capital stock and reserves accounts, and are allocated to the expansion of its production capacity or to technological improvement; or
?新的投資超過公司股本和儲備金的50%，且被分配用于擴大生產能力或技術改進；或
? The new investments entail the acquisition of more than 50% of the shares of a company that is directly or indirectly owned by the Government (as is the case in state-owned companies that are privatized)
新的投資用于收購由政府直接或間接擁有的公司超過50%的股份（被私有化的國有公司也同樣適用）
Rights Guaranteed under Stability Agreements
法律穩定協議下的權利保障
? For foreign investors 外國投資者：
Legal Stability Agreement’s guarantee, for the entire term of the agreement and in connection with the amount of the corresponding investment commitment, legal stability of the regulations governing the following regimes and rights:
法律穩定協議對在整個協議期間及與之相應的投資認繳金額提供法律穩定性保障，規定了以下機制和權利：
- Income tax regime: Dividends and any other form of profit-sharing in profits to which foreign investors are entitled will not be affected by modifications or new taxes arising during the period of validity of the Legal Stability Agreement (CEJ).
-所得稅制度：股息和任何其他形式的利潤分享，外國投資者在法律穩定協議（CEJ）的有效期內有權且不會受到修改或新稅收的影響。
- The right to free availability of foreign currency (only for foreign investors);
自由獲得外匯的權利（僅適用于外國投資者）;
- The right to freely remit funds, profits, dividends and royalties abroad, without any limitations or restrictions (only for foreign investors);
-自由將資金、利潤、股息和提成費匯往國外而不受任何限制（僅適用于外國投資者）;
- The right to use the best exchange rate available on the market;
使用市場上可獲取到的最佳匯率的權利；
- The right to non-discrimination.
不受歧視的權利。
? For recipient companies 對于受讓方公司：
Legal Stability Agreement’s guarantee, for the entire term of the agreement, legal stability of the regulations governing the following regimes and rights:
法律穩定協議對整個協議期間的法律穩定性提供保障，規定了以下制度和權利：
- Income Tax system (if at least one of the specific requirements is met): Throughout the term of the Legal Stability Agreement, amendments to the Income Tax regime will not be applicable to the titleholder of the Legal Stability Agreement (CEJ). Similarly, taxable income will be calculated based on the same rates, deductions and scale set forth in the legislation in effect at the time of executing the agreement. This protection exists regardless of whether said modifications prove favorable or not to the company;
-所得稅制度（如果至少一項特定要求得到滿足的話）：在整個法律穩定協議期間，所得稅制度的修訂不適用于法律穩定協議的權利人（CEJ）。類似地，應稅收入將基于簽署協議時有效法律中規定的相同比率、扣除額和比例進行計算。該保護一直存在，無論上述修訂是否對公司有利；
- Employment system
-雇傭制度
- Export promotion system
-出口促進制度
