1. Foreign investors shall abide by the laws, administrative regulations and rules of China, follow the principles of fairness, reasonableness, compensation for equal value, honesty and credibility, and shall not cause excessive concentration, exclude or restrict competition, disturb social and economic order, harm public interests or lead to the loss of state-owned assets.
2. Merger and acquisition of domestic enterprises by foreign investors shall conform to the requirements of China laws, administrative regulations and rules on investor qualifications and industrial, land and environmental protection policies.
3. Foreign investors' merger and acquisition of domestic enterprises involves the transfer of state-owned property rights of enterprises and the management of state-owned shares of listed companies, and shall abide by the relevant provisions on the management of state-owned assets.
4. When a foreign investor merges a domestic enterprise to set up a foreign-invested enterprise, it shall, with the approval of the examination and approval authority, go through the formalities of alteration or establishment registration with the registration authority in accordance with these provisions.
5. All parties involved in the merger and acquisition of domestic enterprises by foreign investors shall pay taxes in accordance with the provisions of the China tax law and accept the supervision of the tax authorities.
6. All parties involved in the merger and acquisition of domestic enterprises by foreign investors shall abide by the laws and administrative regulations on foreign exchange management in China, and go through the formalities of examination, approval, registration, filing and change of foreign exchange with the foreign exchange management authorities in a timely manner.