FHKI 60th Anniversary Commemorative Album

1978 年，中國經濟改革開放，雖然 吸引不少港商到當地投資，但由於吸 引外資的制度尚未成熟，故中國內地 （特別是廣東省）在改革開放初期， 便創立一種試驗性的企業合作貿易形 式，亦即是所謂的「三來一補」。 「三來」是指來料加工、來樣加工、 來件裝配，而「一補」是指外資企業 可享有與內資相同的稅務優惠補貼。 在「三來一補」形式下，中國企業法 人與外商（如港商）簽署合作合同， 並由中方名義設立的工廠營業登記， 當中由外商提供設備（包括由外商投 資建廠房）、原料、來樣，並負責全 部產品的外銷，而中國企業則負責提 供土地、廠房、勞力。 但自 2000 年中國加入世界貿易組織 後，「三來一補」企業逐漸在競爭 中被淘汰，市場佔比不斷下降，並 逐漸被「三資」（即中外合資經營 企業、中外合作經營企業、外商獨 資企業）取代。 The introduction of the economic reform and opening-up policy in China in 1978 attracted lots of Hong Kong manufacturers to invest in Mainland China. The enterprises set up by foreign investors then were generally known as “Processing and Assembly Factory Business” (PAFB). Under the PAFB arrangement, a foreign enterprise would enter into an agreement with a Chinese corporate entity, and a factory registered in the name of the Chinese corporate entity would be set up. While the foreign enterprise would build the factory, provide equipment, materials and samples, and market the products overseas, the Chinese party would provide land, plant and labour. A PAFB company would enjoy the same preferential tariff subsidies as a local enterprise did. However, since China’s entry into the World Trade Organisation in 2000, PAFB companies have continued to decline in number, and been gradually replaced with “Foreign Invested Enterprises”, namely Sino-foreign joint ventures, Sino-foreign cooperative enterprises and wholly foreign- owned enterprises. 香港工業小知識 Trivia 香港工業總會六十周年紀念專集 80