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中国全国人大2025年高质量立法进展及2026年财税与合规新动向

来源:Antara Indonesia

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文系中国全国人大常委会2025年度工作报告摘要,聚焦高质量立法对改革发展的支撑作用,并预告2026年重点立法计划。关键合规信息包括:《民营经济促进法》确立公平竞争与平等保护原则;《反不正当竞争法》《海商法》《仲裁法》《对外贸易法》完成修订以对接国际规则;《突发公共卫生事件应对法》《传染病防治法》《原子能法》《网络安全法》更新强化公共安全与数据治理;2026年将推进国有资产管理法、金融稳定法、跨境反腐法及南极活动立法。对企业实际影响在于:在华外资企业需动态适配新法下的市场准入、数据本地化、反垄断申报、供应链合规及跨境资金监管要求,尤其关注金融、科技、医疗、能源和外贸领域新规落地节奏。

✅ 合规行动清单 · Compliance Checklist

  • 核查现有在华合资/独资企业章程与《民营经济促进法》中‘平等保护’条款的一致性,2026年Q2前完成内部合规审计
  • 评估数据跨境传输流程是否符合修订后《网络安全法》及配套实施条例,委托持牌数据出境安全评估机构开展预评估
  • 针对进出口业务,对照新修订《对外贸易法》及海关总署2026年实施细则,更新原产地声明与RCEP/FTA适用策略
  • Audit corporate governance documents and joint venture agreements against the Private Sector Promotion Law’s equal protection principles by Q2 2026.
  • Conduct pre-assessment of cross-border data transfers with a PRC-certified security evaluation agency per revised Cybersecurity Law requirements.
  • Update origin declarations and preferential tariff strategies for exports to China using the revised Foreign Trade Law and latest General Administration of Customs implementation guidelines.

English Summary

This report summarizes the Standing Committee of China's National People's Congress (NPC) 2025 legislative outcomes and 2026 work plan. Key compliance developments include: enactment of the Private Sector Promotion Law (ensuring impartial treatment and fair competition); revisions to the Unfair Competition Law, Maritime Law, Arbitration Law, and Foreign Trade Law to align with international standards; and updates to the Cybersecurity Law and Public Health Emergency Response Law. In 2026, draft laws on state-owned assets, financial stability, cross-border anti-corruption, and AI regulation are prioritized. Foreign businesses operating in or trading with China—especially in finance, tech, healthcare, energy, and import/export—must monitor implementation timelines, update internal compliance frameworks, reassess data governance and supply chain due diligence, and prepare for enhanced scrutiny under new enforcement mechanisms. No immediate deadlines are specified, but regulatory alignment is expected by Q3–Q4 2026.

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常见问题解答

这份文件是否适用于在印尼注册但与中国有贸易往来的公司?+
是的。所有与中方签署合同、开展进出口、投资或数据交互的印尼企业均需关注中国新法实施细节,尤其涉及付款结算、电子合同效力、数据出境及反商业贿赂条款,可能触发《对外贸易法》《网络安全法》和《反不正当竞争法》的域外适用责任。
《民营经济促进法》对印尼投资者有何实际利好?+
该法首次以法律形式明确‘非公有制经济组织依法平等使用生产要素、公平参与市场竞争、同等受到法律保护’,意味着印尼企业在资质许可、政府采购、融资支持和司法救济方面可援引该法主张权利,建议在争议解决条款中主动约定适用该法原则。
2026年拟出台的《金融稳定法》会影响印尼企业的人民币结算吗?+
会影响。该法将强化对跨境资金流动的穿透式监管,预计要求单笔超500万元人民币的对公结算提供真实贸易背景证明及反洗钱尽职调查记录,印尼企业应提前与境内合作银行确认KYC材料清单并预留7–10个工作日审核期。
修订后的《反不正当竞争法》是否约束印尼公司在华子公司营销行为?+
完全约束。新法扩大了‘商业贿赂’定义,涵盖通过第三方支付咨询费、赞助学术会议等方式输送不当利益,且母公司全球政策不能豁免子公司在华违法责任。建议2026年Q1前完成全集团反商业贿赂培训并存档记录。
印尼企业是否需要为《南极活动与环境保护法》做准备?+
目前无需立即行动。该法尚处立法研究阶段,适用对象限于中国主体开展的南极科考、旅游或资源勘探活动。但若印尼企业通过中方合作方间接参与相关项目,应在协议中增设合规保证条款,避免连带责任风险。

相关关键词

China tax complianceNPC legislation 2026Indonesia-China trade lawcross-border data regulationforeign investment law China
📄 官方原文参考(英文)点击展开
BEIJING, March 9 (Xinhua) (ANTARA) - The Standing Committee of the National People's Congress (NPC), China's top legislature, served and supported reform and development through high-quality legislation in the past year, according to a report. The work report of the NPC Standing Committee was submitted on Monday to the ongoing fourth session of the 14th NPC for deliberation. In 2025, the NPC Standing Committee strengthened the implementation of the Constitution and enhanced compliance oversight, ensuring the unity of the rule of law, the report said. Over the past year, the top legislature deliberated 40 draft laws, legal interpretations, and decisions and adopted 24 of them, including six new laws, 14 revised laws, one legal interpretation, and three decisions on legal matters and other significant issues. It also made decisions on the ratification of nine treaties and important agreements. In strengthening economic legislation, the NPC Standing Committee enacted the Private Sector Promotion Law last year, explicitly establishing the principles of impartial treatment, fair competition, equal protection, and common development, according to the report. The NPC Standing Committee revised the Unfair Competition Law, which is instrumental in the development of a credit-based economy under the rule of law, and revised the Maritime Law, the Arbitration Law, and the Foreign Trade Law to further align with established international rules, thereby better serving high-standard opening up. In advancing laws for social governance and public well-being, the top legislature enacted the Law on Public Health Emergency Response and revised the Law on the Prevention and Control of Infectious Diseases, according to the report. In fortifying legislation on national and public security, the NPC Standing Committee enacted the Atomic Energy Law to support research, development, and peaceful utilization of atomic energy in accordance with the law, and revised the Cybersecurity Law to enhance data security and personal information protection, the report said. The top legislature exercised its oversight responsibilities. It heard and deliberated on State Council reports on developing new quality productive forces and promoting the application of scientific and technological advances, so as to drive the deep integration of technological and industrial innovation, according to the report. It also enhanced oversight of fiscal and economic affairs and took concrete steps to carry out law enforcement inspections, the report said. 2026 Plan The report also unveiled the work plan of the top legislature for 2026. The NPC Standing Committee will promote the comprehensive implementation of the Constitution and improve the socialist legal system with Chinese characteristics. It will advance the formulation of a state-owned assets law, as part of efforts to develop a high-standard socialist market economy, according to the report. To accelerate the development of a financially strong nation, the NPC Standing Committee will advance the formulation of laws on finance and financial stability, the report said. To advance national anti-corruption legislation, the top legislature will make a law on combating cross-border corruption, the report said, adding that it will also advance the formulation of a law on Antarctic activities and environmental protection. The NPC Standing Committee will strengthen research on legislation in artificial intelligence and other sectors. The top legislature also vowed to enhance the targeting and effectiveness of oversight, support deputies in the lawful performance of their duties, and pursue vigorous international engagement, among others. Reporter: Aditya Eko Sigit WicaksonoEditor: Azis Kurmala Copyright © ANTARA 2026