第一篇：中英對照-中華人民共和國中外合資經(jīng)營企業(yè)法實施條例(Detailed Rules for EJV Law)

中華人民共和國中外合資經(jīng)營企業(yè)法實施條例

（１９８３年９月２０日國務(wù)院發(fā)布 １９８６年１月１５日、１９８７年１２月２１日國務(wù)院修訂，２００１年７月２２日《國務(wù)院關(guān)于修改〈中華人民共和國中外合資經(jīng)營企業(yè)法實施條例〉的決定》修訂，2014年2月19日中華人民共和國國務(wù)院令第648號《國務(wù)院關(guān)于廢止和修改部分行政法規(guī)的決定》修訂公布，自2014年3月1日起施行）

第一章 總則

第一條 為了便于《中華人民共和國中外合資經(jīng)營企業(yè)法》（以下簡稱《中外合資經(jīng)營企業(yè)法》）的順利實施，制定本條例。

第二條 依照《中外合資經(jīng)營企業(yè)法》批準在中國境內(nèi)設(shè)立的中外合資經(jīng)營企業(yè)（以下簡稱合營企業(yè)）是中國的法人，受中國法律的管轄和保護。

第三條 在中國境內(nèi)設(shè)立的合營企業(yè)，應(yīng)當能夠促進中國經(jīng)濟的發(fā)展和科學(xué)技術(shù)水平的提高，有利于社會主義現(xiàn)代化建設(shè)。

國家鼓勵、允許、限制或者禁止設(shè)立合營企業(yè)的行業(yè)，按照國家指導(dǎo)外商投資方向的規(guī)定及外商投資產(chǎn)業(yè)指導(dǎo)目錄執(zhí)行。

第四條 申請設(shè)立合營企業(yè)有下列情況之一的，不予批準：

（一）有損中國主權(quán)的；

（二）違反中國法律的；

（三）不符合中國國民經(jīng)濟發(fā)展要求的；

（四）造成環(huán)境污染的；

（五）簽訂的協(xié)議、合同、章程顯屬不公平，損害合營一方權(quán)益的。

第五條 在中國法律、法規(guī)和合營企業(yè)協(xié)議、合同、章程規(guī)定的范圍內(nèi)，合營企業(yè)有權(quán)自主地進行經(jīng)營管理。各有關(guān)部門應(yīng)當給予支持和幫助。

第二章 設(shè)立與登記

第六條 在中國境內(nèi)設(shè)立合營企業(yè)，必須經(jīng)中華人民共和國對外貿(mào)易經(jīng)濟合作部（以下簡稱對外貿(mào)易經(jīng)濟合作部）審查批準。批準后，由對外貿(mào)易經(jīng)濟合作部發(fā)給批準證書。

凡具備下列條件的，國務(wù)院授權(quán)省、自治區(qū)、直轄市人民政府或者國務(wù)院有關(guān)部門審批：

（一）投資總額在國務(wù)院規(guī)定的投資審批權(quán)限以內(nèi)，中國合營者的資金來源已經(jīng)落實的；

（二）不需要國家增撥原材料，不影響燃料、動力、交通運輸、外貿(mào)出口配額等方面的全國平衡的。

依照前款批準設(shè)立的合營企業(yè)，應(yīng)當報對外貿(mào)易經(jīng)濟合作部備案。

對外貿(mào)易經(jīng)濟合作部和國務(wù)院授權(quán)的省、自治區(qū)、直轄市人民政府或者國務(wù)院有關(guān)部門，以下統(tǒng)稱審批機構(gòu)。

第七條 申請設(shè)立合營企業(yè)，由中外合營者共同向?qū)徟鷻C構(gòu)報送下列文件：

（一）設(shè)立合營企業(yè)的申請書；

（二）合營各方共同編制的可行性研究報告；

（三）由合營各方授權(quán)代表簽署的合營企業(yè)協(xié)議、合同和章程；

（四）由合營各方委派的合營企業(yè)董事長、副董事長、董事人選名單；

（五）審批機構(gòu)規(guī)定的其他文件。前款所列文件必須用中文書寫，其中第（二）、（三）、（四）項文件可以同時用合營各方商定的一種外文書寫。兩種文字書寫的文件具有同等效力。

審批機構(gòu)發(fā)現(xiàn)報送的文件有不當之處的，應(yīng)當要求限期修改。

第八條 審批機構(gòu)自接到本條例第七條規(guī)定的全部文件之日起，３個月內(nèi)決定批準或者不批準。

第九條 申請者應(yīng)當自收到批準證書之日起１個月內(nèi)，按照國家有關(guān)規(guī)定，向工商行政管理機關(guān)（以下簡稱登記管理機構(gòu)）辦理登記手續(xù)。合營企業(yè)的營業(yè)執(zhí)照簽發(fā)日期，即為該合營企業(yè)的成立日期。

第十條 本條例所稱合營企業(yè)協(xié)議，是指合營各方對設(shè)立合營企業(yè)的某些要點和原則達成一致意見而訂立的文件；所稱合營企業(yè)合同，是指合營各方為設(shè)立合營企業(yè)就相互權(quán)利、義務(wù)關(guān)系達成一致意見而訂立的文件；所稱合營企業(yè)章程，是指按照合營企業(yè)合同規(guī)定的原則，經(jīng)合營各方一致同意，規(guī)定合營企業(yè)的宗旨、組織原則和經(jīng)營管理方法等事項的文件。

合營企業(yè)協(xié)議與合營企業(yè)合同有抵觸時，以合營企業(yè)合同為準。

經(jīng)合營各方同意，也可以不訂立合營企業(yè)協(xié)議而只訂立合營企業(yè)合同、章程。

第十一條 合營企業(yè)合同應(yīng)當包括下列主要內(nèi)容：

（一）合營各方的名稱、注冊國家、法定地址和法定代表人的姓名、職務(wù)、國籍；

（二）合營企業(yè)名稱、法定地址、宗旨、經(jīng)營范圍和規(guī)模；

（三）合營企業(yè)的投資總額，注冊資本，合營各方的出資額、出資比例、出資方式、出資的繳付期限以及出資額欠繳、股權(quán)轉(zhuǎn)讓的規(guī)定；

（四）合營各方利潤分配和虧損分擔的比例；

（五）合營企業(yè)董事會的組成、董事名額的分配以及總經(jīng)理、副總經(jīng)理及其他高級管理人員的職責、權(quán)限和聘用辦法；

（六）采用的主要生產(chǎn)設(shè)備、生產(chǎn)技術(shù)及其來源；

（七）原材料購買和產(chǎn)品銷售方式；

（八）財務(wù)、會計、審計的處理原則；

（九）有關(guān)勞動管理、工資、福利、勞動保險等事項的規(guī)定；

（十）合營企業(yè)期限、解散及清算程序；

（十一）違反合同的責任；

（十二）解決合營各方之間爭議的方式和程序；

（十三）合同文本采用的文字和合同生效的條件。

合營企業(yè)合同的附件，與合營企業(yè)合同具有同等效力。

第十二條 合營企業(yè)合同的訂立、效力、解釋、執(zhí)行及其爭議的解決，均應(yīng)當適用中國的法律。

第十三條 合營企業(yè)章程應(yīng)當包括下列主要內(nèi)容：

（一）合營企業(yè)名稱及法定地址；

（二）合營企業(yè)的宗旨、經(jīng)營范圍和合營期限；

（三）合營各方的名稱、注冊國家、法定地址、法定代表人的姓名、職務(wù)、國籍；

（四）合營企業(yè)的投資總額，注冊資本，合營各方的出資額、出資比例、出資方式、出資繳付期限、股權(quán)轉(zhuǎn)讓的規(guī)定，利潤分配和虧損分擔的比例。

（五）董事會的組成、職權(quán)和議事規(guī)則，董事的任期，董事長、副董事長的職責；

（六）管理機構(gòu)的設(shè)置，辦事規(guī)則，總經(jīng)理、副總經(jīng)理及其他高級管理人員的職責和任免方法；

（七）財務(wù)、會計、審計制度的原則；

（八）解散和清算；

（九）章程修改的程序。

第十四條 合營企業(yè)協(xié)議、合同和章程經(jīng)審批機構(gòu)批準后生效，其修改時同。

第十五條 審批機構(gòu)和登記管理機構(gòu)對合營企業(yè)合同、章程的執(zhí)行負有監(jiān)督檢查的責任。

第三章 組織形式與注冊資本

第十六條 合營企業(yè)為有限責任公司。

合營各方對合營企業(yè)的責任以各自認繳的出資額為限。

第十七條 合營企業(yè)的投資總額（含企業(yè)借款），是指按照合營企業(yè)合同、章程規(guī)定的生產(chǎn)規(guī)模需要投入的基本建設(shè)資金和生產(chǎn)流動資金的總和。

第十八條 合營企業(yè)的注冊資本，是指為設(shè)立合營企業(yè)在登記管理機構(gòu)登記的資本總額，應(yīng)為合營各方認繳的出資額之和。

合營企業(yè)的注冊資本一般應(yīng)當以人民幣表示，也可以用合營各方約定的外幣表示。

第十九條 合營企業(yè)在合營期內(nèi)不得減少其注冊資本。因投資總額和生產(chǎn)經(jīng)營規(guī)模等發(fā)生變化，確需減少的，須經(jīng)審批機構(gòu)批準。

第二十條 合營一方向第三者轉(zhuǎn)讓其全部或者部分股權(quán)的，須經(jīng)合營他方同意，并報審批機構(gòu)批準，向登記管理機構(gòu)辦理變更登記手續(xù)。

合營一方轉(zhuǎn)讓其全部或者部分股權(quán)時，合營他方有優(yōu)先購買權(quán)。

合營一方向第三者轉(zhuǎn)讓股權(quán)的條件，不得比向合營他方轉(zhuǎn)讓的條件優(yōu)惠。

違反上述規(guī)定的，其轉(zhuǎn)讓無效。

第二十一條 合營企業(yè)注冊資本的增加、減少，應(yīng)當由董事會會議通過，并報審批機構(gòu)批準，向登記管理機構(gòu)辦理變更登記手續(xù)。

第四章 出資方式

第二十二條 合營者可以用貨幣出資，也可以用建筑物、廠房、機器設(shè)備或者其他物料、工業(yè)產(chǎn)權(quán)、專有技術(shù)、場地使用權(quán)等作價出資。以建筑物、廠房、機器設(shè)備或者其他物料、工業(yè)產(chǎn)權(quán)、專有技術(shù)作為出資的，其作價由合營各方按照公平合理的原則協(xié)商確定，或者聘請合營各方同意的第三者評定。

第二十三條 外國合營者出資的外幣，按繳款當日中國人民銀行公布的基準匯率折算成人民幣或者套算成約定的外幣。

中國合營者出資的人民幣現(xiàn)金，需要折算成外幣的，按繳款當日中國人民銀行公布的基準匯率折算。

第二十四條 作為外國合營者出資的機器設(shè)備或者其他物料，應(yīng)當是合營企業(yè)生產(chǎn)所必需的。

前款所指機器設(shè)備或者其他物料的作價，不得高于同類機器設(shè)備或者其他物料當時的國際市場價格。

第二十五條 作為外國合營者出資的工業(yè)產(chǎn)權(quán)或者專有技術(shù)，必須符合下列條件之一：

（一）能顯著改進現(xiàn)有產(chǎn)品的性能、質(zhì)量，提高生產(chǎn)效率的；

（二）能顯著節(jié)約原材料、燃料、動力的。

第二十六條 外國合營者以工業(yè)產(chǎn)權(quán)或者專有技術(shù)作為出資，應(yīng)當提交該工業(yè)產(chǎn)權(quán)或者專有技術(shù)的有關(guān)資料，包括專利證書或者商標注冊證書的復(fù)制件、有效狀況及其技術(shù)特性、實用價值、作價的計算根據(jù)、與中國合營者簽訂的作價協(xié)議等有關(guān)文件，作為合營合同的附件。第二十七條 外國合營者作為出資的機器設(shè)備或者其他物料、工業(yè)產(chǎn)權(quán)或者專有技術(shù)，應(yīng)當報審批機構(gòu)批準。

第二十八條 合營各方應(yīng)當按照合同規(guī)定的期限繳清各自的出資額。逾期未繳或者未繳清的，應(yīng)當按合同規(guī)定支付遲延利息或者賠償損失。

第二十九條 合營各方繳付出資額后，應(yīng)當由中國的注冊會計師驗證，出具驗資報告后，由合營企業(yè)據(jù)以發(fā)給出資證明書。出資證明書載明下列事項：合營企業(yè)名稱；合營企業(yè)成立的年、月、日；合營者名稱（或者姓名）及其出資額、出資的年、月、日；發(fā)給出資證明書的年、月、日。

第五章 董事會與經(jīng)營管理機構(gòu)

第三十條 董事會是合營企業(yè)的最高權(quán)力機構(gòu)，決定合營企業(yè)的一切重大問題。

第三十一條 董事會成員不得少于３人。董事名額的分配由合營各方參照出資比例協(xié)商確定。

董事的任期為４年，經(jīng)合營各方繼續(xù)委派可以連任。

第三十二條 董事會會議每年至少召開１次，由董事長負責召集并主持。董事長不能召集時，由董事長委托副董事長或者其他董事負責召集并主持董事會會議。經(jīng)１／３以上董事提議，可以由董事長召開董事會臨時會議。

董事會會議應(yīng)當有２／３以上董事出席方能舉行。董事不能出席的，可以出具委托書委托他人代表其出席和表決。

董事會會議一般應(yīng)當在合營企業(yè)法定地址所在地舉行。

第三十三條 下列事項由出席董事會會議的董事一致通過方可作出決議：

（一）合營企業(yè)章程的修改；

（二）合營企業(yè)的中止、解散；

（三）合營企業(yè)注冊資本的增加、減少；

（四）合營企業(yè)的合并、分立。

其他事項，可以根據(jù)合營企業(yè)章程載明的議事規(guī)則作出決議。

第三十四條 董事長是合營企業(yè)的法定代表人。董事長不能履行職責時，應(yīng)當授權(quán)副董事長或者其他董事代表合營企業(yè)。

第三十五條 合營企業(yè)設(shè)經(jīng)營管理機構(gòu)，負責企業(yè)的日常經(jīng)營管理工作。經(jīng)營管理機構(gòu)設(shè)總經(jīng)理１人，副總經(jīng)理若干人。副總經(jīng)理協(xié)助總經(jīng)理工作。

第三十六條 總經(jīng)理執(zhí)行董事會會議的各項決議，組織領(lǐng)導(dǎo)合營企業(yè)的日常經(jīng)營管理工作。在董事會授權(quán)范圍內(nèi)，總經(jīng)理對外代表合營企業(yè)，對內(nèi)任免下屬人員，行使董事會授予的其他職權(quán)。

第三十七條 總經(jīng)理、副總經(jīng)理由合營企業(yè)董事會聘請，可以由中國公民擔任，也可以由外國公民擔任。

經(jīng)董事會聘請，董事長、副董事長、董事可以兼任合營企業(yè)的總經(jīng)理、副總經(jīng)理或者其他高級管理職務(wù)。

總經(jīng)理處理重要問題時，應(yīng)當同副總經(jīng)理協(xié)商。

總經(jīng)理或者副總經(jīng)理不得兼任其他經(jīng)濟組織的總經(jīng)理或者副總經(jīng)理，不得參與其他經(jīng)濟組織對本企業(yè)的商業(yè)競爭。

第三十八條 總經(jīng)理、副總經(jīng)理及其他高級管理人員有營私舞弊或者嚴重失職行為的，經(jīng)董事會決議可以隨時解聘。

第三十九條 合營企業(yè)需要在國外和港澳地區(qū)設(shè)立分支機構(gòu)（含銷售機構(gòu)）時，應(yīng)當報對外貿(mào)易經(jīng)濟合作部批準。

第六章 引進技術(shù)

第四十條 本條例所稱引進技術(shù)，是指合營企業(yè)通過技術(shù)轉(zhuǎn)讓的方式，從第三者或者合營者獲得所需要的技術(shù)。

第四十一條 合營企業(yè)引進的技術(shù)應(yīng)當是適用的、先進的，使其產(chǎn)品在國內(nèi)具有顯著的社會經(jīng)濟效益或者在國際市場上具有競爭能力。

第四十二條 在訂立技術(shù)轉(zhuǎn)讓協(xié)議時，必須維護合營企業(yè)獨立進行經(jīng)營管理的權(quán)利，并參照本條例第二十六條的規(guī)定，要求技術(shù)輸出方提供有關(guān)的資料。

第四十三條 合營企業(yè)訂立的技術(shù)轉(zhuǎn)讓協(xié)議，應(yīng)當報審批機構(gòu)批準。

技術(shù)轉(zhuǎn)讓協(xié)議必須符合下列規(guī)定：

（一）技術(shù)使用費應(yīng)當公平合理；

（二）除雙方另有協(xié)議外，技術(shù)輸出方不得限制技術(shù)輸入方出口其產(chǎn)品的地區(qū)、數(shù)量和價格；

（三）技術(shù)轉(zhuǎn)讓協(xié)議的期限一般不超過１０年；

（四）技術(shù)轉(zhuǎn)讓協(xié)議期滿后，技術(shù)輸入方有權(quán)繼續(xù)使用該項技術(shù)；

（五）訂立技術(shù)轉(zhuǎn)讓協(xié)議雙方，相互交換改進技術(shù)的條件應(yīng)當對等；

（六）技術(shù)輸入方有權(quán)按自己認為合適的來源購買需要的機器設(shè)備、零部件和原材料；

（七）不得含有為中國的法律、法規(guī)所禁止的不合理的限制性條款。

第七章 場地使用權(quán)及其費用

第四十四條 合營企業(yè)使用場地，必須貫徹執(zhí)行節(jié)約用地的原則。所需場地，應(yīng)當由合營企業(yè)向所在地的市（縣）級土地主管部門提出申請，經(jīng)審查批準后，通過簽訂合同取得場地使用權(quán)。合同應(yīng)當訂明場地面積、地點、用途、合同期限、場地使用權(quán)的費用（以下簡稱場地使用費）、雙方的權(quán)利與義務(wù)、違反合同的罰則等。

第四十五條 合營企業(yè)所需場地的使用權(quán)，已為中國合營者所擁有的，中國合營者可以將其作為對合營企業(yè)的出資，其作價金額應(yīng)當與取得同類場地使用權(quán)所應(yīng)繳納的使用費相同。

第四十六條 場地使用費標準應(yīng)當根據(jù)該場地的用途、地理環(huán)境條件、征地拆遷安置費用和合營企業(yè)對基礎(chǔ)設(shè)施的要求等因素，由所在地的省、自治區(qū)、直轄市人民政府規(guī)定，并向?qū)ν赓Q(mào)易經(jīng)濟合作部和國家土地主管部門備案。

第四十七條 從事農(nóng)業(yè)、畜牧業(yè)的合營企業(yè)，經(jīng)所在地的省、自治區(qū)、直轄市人民政府同意，可以按合營企業(yè)營業(yè)收入的百分比向所在地的土地主管部門繳納場地使用費。

在經(jīng)濟不發(fā)達地區(qū)從事開發(fā)性的項目，場地使用費經(jīng)所在地人民政府同意，可以給予特別優(yōu)惠。

第四十八條 場地使用費在開始用地的５年內(nèi)不調(diào)整。以后隨著經(jīng)濟的發(fā)展、供需情況的變化和地理環(huán)境條件的變化需要調(diào)整時，調(diào)整的間隔期應(yīng)當不少于３年。

場地使用費作為中國合營者投資的，在該合同期限內(nèi)不得調(diào)整。

第四十九條 合營企業(yè)按本條例第四十四條取得的場地使用權(quán)，其場地使用費應(yīng)當按合同規(guī)定的用地時間從開始時起按年繳納，第一日歷年用地時間超過半年的按半年計算；不足半年的免繳。在合同期內(nèi)，場地使用費如有調(diào)整，應(yīng)當自調(diào)整的年度起按新的費用標準繳納。

第五十條 合營企業(yè)除依照本章規(guī)定取得場地使用權(quán)外，還可以按照國家有關(guān)規(guī)定取得場地使用權(quán)。

第八章 購買與銷售

第五十一條 合營企業(yè)所需的機器設(shè)備、原材料、燃料、配套件、運輸工具和辦公用品等（以下簡稱物資），有權(quán)自行決定在中國購買或者向國外購買。

第五十二條 合營企業(yè)需要在中國購置的辦公、生活用品，按需要量購買，不受限制。

第五十三條 中國政府鼓勵合營企業(yè)向國際市場銷售其產(chǎn)品。

第五十四條 合營企業(yè)有權(quán)自行出口其產(chǎn)品，也可以委托外國合營者的銷售機構(gòu)或者中國的外貿(mào)公司代銷或者經(jīng)銷。

第五十五條 合營企業(yè)在合營合同規(guī)定的經(jīng)營范圍內(nèi)，進口本企業(yè)生產(chǎn)所需的機器設(shè)備、零配件、原材料、燃料，凡屬國家規(guī)定需要領(lǐng)取進口許可證的，每年編制一次計劃，每半年申領(lǐng)一次。外國合營者作為出資的機器設(shè)備或者其他物料，可以憑審批機構(gòu)的批準文件直接辦理進口許可證進口。超出合營合同規(guī)定范圍進口的物資，凡國家規(guī)定需要領(lǐng)取進口許可證的，應(yīng)當另行申領(lǐng)。

合營企業(yè)生產(chǎn)的產(chǎn)品，可以自主經(jīng)營出口，凡屬國家規(guī)定需要領(lǐng)取出口許可證的，合營企業(yè)按照本企業(yè)的年度出口計劃，每半年申領(lǐng)一次。

第五十六條 合營企業(yè)在國內(nèi)購買物資的價格以及支付水、電、氣、熱、貨物運輸、勞務(wù)、工程設(shè)計、咨詢、廣告等服務(wù)的費用，享受與國內(nèi)其他企業(yè)同等的待遇。

第五十七條 合營企業(yè)與中國其他經(jīng)濟組織之間的經(jīng)濟往來，按照有關(guān)的法律規(guī)定和雙方訂立的合同承擔經(jīng)濟責任，解決合同爭議。

第五十八條 合營企業(yè)應(yīng)當依照《中華人民共和國統(tǒng)計法》及中國利用外資統(tǒng)計制度的規(guī)定，提供統(tǒng)計資料，報送統(tǒng)計報表。

第九章 稅務(wù)

第五十九條 合營企業(yè)應(yīng)當按照中華人民共和國有關(guān)法律的規(guī)定，繳納各種稅款。

第六十條 合營企業(yè)的職工應(yīng)當按照《中華人民共和國個人所得稅法》繳納個人所得稅。

第六十一條 合營企業(yè)進口下列物資，依照中國稅法的有關(guān)規(guī)定減稅、免稅：

（一）按照合同規(guī)定作為外國合營者出資的機器設(shè)備、零部件和其他物料（其他物料系指合營企業(yè)建廠（場）以及安裝、加固機器所需材料，下同）；

（二）合營企業(yè)以投資總額以內(nèi)的資金進口的機器設(shè)備、零部件和其他物料；

（三）經(jīng)審批機構(gòu)批準，合營企業(yè)以增加資本所進口的國內(nèi)不能保證生產(chǎn)供應(yīng)的機器設(shè)備、零部件和其他物料；

（四）合營企業(yè)為生產(chǎn)出口產(chǎn)品，從國外進口的原材料、輔料、元器件、零部件和包裝物料。

上述減稅、免稅進口物資，經(jīng)批準在中國國內(nèi)轉(zhuǎn)賣或者轉(zhuǎn)用于在中國國內(nèi)銷售的產(chǎn)品，應(yīng)當照章納稅或者補稅。

第六十二條 合營企業(yè)生產(chǎn)的出口產(chǎn)品，除中國限制出口的以外，依照中國稅法的有關(guān)規(guī)定減稅、免稅或者退稅。

第十章 外匯管理

第六十三條 合營企業(yè)的一切外匯事宜，按照《中華人民共和國外匯管理條例》和有關(guān)管理辦法的規(guī)定辦理。第六十四條 合營企業(yè)憑營業(yè)執(zhí)照，在境內(nèi)銀行開立外匯賬戶和人民幣賬戶，由開戶銀行監(jiān)督收付。

第六十五條 合營企業(yè)在國外或者港澳地區(qū)的銀行開立外匯賬戶，應(yīng)當經(jīng)國家外匯管理局或者其分局批準，并向國家外匯管理局或者其分局報告收付情況和提供銀行對賬單。

第六十六條 合營企業(yè)在國外或者港澳地區(qū)設(shè)立的分支機構(gòu)，其年度資產(chǎn)負債表和年度利潤表，應(yīng)當通過合營企業(yè)報送國家外匯管理局或者其分局。

第六十七條 合營企業(yè)根據(jù)經(jīng)營業(yè)務(wù)的需要，可以向境內(nèi)的金融機構(gòu)申請外匯貸款和人民幣貸款，也可以按照國家有關(guān)規(guī)定從國外或者港澳地區(qū)的銀行借入外匯資金，并向國家外匯管理局或者其分局辦理登記或者備案手續(xù)。

第六十八條 合營企業(yè)的外籍職工和港澳職工的工資和其他正當收益，依法納稅后，減去在中國境內(nèi)的花費，其剩余部分可以按照國家有關(guān)規(guī)定購匯匯出。

第十一章 財務(wù)與會計

第六十九條 合營企業(yè)的財務(wù)與會計制度，應(yīng)當按照中國有關(guān)法律和財務(wù)會計制度的規(guī)定，結(jié)合合營企業(yè)的情況加以制定，并報當?shù)刎斦块T、稅務(wù)機關(guān)備案。

第七十條 合營企業(yè)設(shè)總會計師，協(xié)助總經(jīng)理負責企業(yè)的財務(wù)會計工作。必要時，可以設(shè)副總會計師。

第七十一條 合營企業(yè)設(shè)審計師（小的企業(yè)可以不設(shè)），負責審查、稽核合營企業(yè)的財務(wù)收支和會計賬目，向董事會、總經(jīng)理提出報告。

第七十二條 合營企業(yè)會計年度采用日歷年制，自公歷每年１月１日起至１２月３１日止為一個會計年度。

第七十三條 合營企業(yè)會計采用國際通用的權(quán)責發(fā)生制和借貸記賬法記賬。一切自制憑證、賬簿、報表必須用中文書寫，也可以同時用合營各方商定的一種外文書寫。

第七十四條 合營企業(yè)原則上采用人民幣作為記賬本位幣，經(jīng)合營各方商定，也可以采用某一種外國貨幣作為記賬本位幣。

第七十五條 合營企業(yè)的賬目，除按記賬本位幣記錄外，對于現(xiàn)金、銀行存款、其他貨幣款項以及債權(quán)債務(wù)、收益和費用等，與記賬本位幣不一致時，還應(yīng)當按實際收付的貨幣記賬。

以外國貨幣作為記賬本位幣的合營企業(yè)，其編報的財務(wù)會計報告應(yīng)當折算為人民幣。

因匯率的差異而發(fā)生的折合記賬本位幣差額，作為匯兌損益列賬。記賬匯率變動，有關(guān)外幣各賬戶的賬面余額，于年終結(jié)賬時，應(yīng)當按照中國有關(guān)法律和財務(wù)會計制度的規(guī)定進行會計處理。

第七十六條 合營企業(yè)按照《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》繳納所得稅后的利潤分配原則如下：

（一）提取儲備基金、職工獎勵及福利基金、企業(yè)發(fā)展基金，提取比例由董事會確定；

（二）儲備基金除用于墊補合營企業(yè)虧損外，經(jīng)審批機構(gòu)批準也可以用于本企業(yè)增加資本，擴大生產(chǎn)；

（三）按照本條第（一）項規(guī)定提取三項基金后的可分配利潤，董事會確定分配的，應(yīng)當按合營各方的出資比例進行分配。

第七十七條 以前年度的虧損未彌補前不得分配利潤。以前年度未分配的利潤，可以并入本年度利潤分配。

第七十八條 合營企業(yè)應(yīng)當向合營各方、當?shù)囟悇?wù)機關(guān)和財政部門報送季度和年度會計報表。

第七十九條 合營企業(yè)的下列文件、證件、報表，應(yīng)當經(jīng)中國的注冊會計師驗證和出具證明，方為有效：

（一）合營各方的出資證明書（以物料、場地使用權(quán)、工業(yè)產(chǎn)權(quán)、專有技術(shù)作為出資的，應(yīng)當包括合營各方簽字同意的財產(chǎn)估價清單及其協(xié)議文件）；

（二）合營企業(yè)的年度會計報表；

（三）合營企業(yè)清算的會計報表。

第十二章 職工

第八十條 合營企業(yè)職工的招收、招聘、辭退、辭職、工資、福利、勞動保險、勞動保護、勞動紀律等事宜，按照國家有關(guān)勞動和社會保障的規(guī)定辦理。

第八十一條 合營企業(yè)應(yīng)當加強對職工的業(yè)務(wù)、技術(shù)培訓(xùn)，建立嚴格的考核制度，使他們在生產(chǎn)、管理技能方面能夠適應(yīng)現(xiàn)代化企業(yè)的要求。

第八十二條 合營企業(yè)的工資、獎勵制度必須符合按勞分配、多勞多得的原則。

第八十三條 正副總經(jīng)理、正副總工程師、正副總會計師、審計師等高級管理人員的工資待遇，由董事會決定。

第十三章 工會

第八十四條 合營企業(yè)職工有權(quán)按照《中華人民共和國工會法》和《中國工會章程》的規(guī)定，建立基層工會組織，開展工會活動。

第八十五條 合營企業(yè)工會是職工利益的代表，有權(quán)代表職工同合營企業(yè)簽訂勞動合同，并監(jiān)督合同的執(zhí)行。

第八十六條 合營企業(yè)工會的基本任務(wù)是：依法維護職工的民主權(quán)利和物質(zhì)利益；協(xié)助合營企業(yè)安排和合理使用福利、獎勵基金；組織職工學(xué)習(xí)政治、科學(xué)、技術(shù)和業(yè)務(wù)知識，開展文藝、體育活動；教育職工遵守勞動紀律，努力完成企業(yè)的各項經(jīng)濟任務(wù)。

第八十七條 合營企業(yè)董事會會議討論合營企業(yè)的發(fā)展規(guī)劃、生產(chǎn)經(jīng)營活動等重大事項時，工會的代表有權(quán)列席會議，反映職工的意見和要求。

董事會會議研究決定有關(guān)職工獎懲、工資制度、生活福利、勞動保護和保險等問題時，工會的代表有權(quán)列席會議，董事會應(yīng)當聽取工會的意見，取得工會的合作。

第八十八條合營企業(yè)應(yīng)當積極支持本企業(yè)工會的工作。合營企業(yè)應(yīng)當按照《中華人民共和國工會法》的規(guī)定為工會組織提供必要的房屋和設(shè)備，用于辦公、會議、舉辦職工集體福利、文化、體育事業(yè)。合營企業(yè)每月按企業(yè)職工實際工資總額的２％撥交工會經(jīng)費，由本企業(yè)工會按照中華全國總工會制定的有關(guān)工會經(jīng)費管理辦法使用。

第十四章 期限、解散與清算

第八十九條 合營企業(yè)的合營期限，按照《中外合資經(jīng)營企業(yè)合營期限暫行規(guī)定》執(zhí)行。

第九十條 合營企業(yè)在下列情況下解散：

（一）合營期限屆滿；

（二）企業(yè)發(fā)生嚴重虧損，無力繼續(xù)經(jīng)營；

（三）合營一方不履行合營企業(yè)協(xié)議、合同、章程規(guī)定的義務(wù)，致使企業(yè)無法繼續(xù)經(jīng)營；

（四）因自然災(zāi)害、戰(zhàn)爭等不可抗力遭受嚴重損失，無法繼續(xù)經(jīng)營；

（五）合營企業(yè)未達到其經(jīng)營目的，同時又無發(fā)展前途；

（六）合營企業(yè)合同、章程所規(guī)定的其他解散原因已經(jīng)出現(xiàn)。前款第（二）、（四）、（五）、（六）項情況發(fā)生的，由董事會提出解散申請書，報審批機構(gòu)批準；第（三）項情況發(fā)生的，由履行合同的一方提出申請，報審批機構(gòu)批準。

在本條第一款第（三）項情況下，不履行合營企業(yè)協(xié)議、合同、章程規(guī)定的義務(wù)一方，應(yīng)當對合營企業(yè)由此造成的損失負賠償責任。

第九十一條 合營企業(yè)宣告解散時，應(yīng)當進行清算。合營企業(yè)應(yīng)當按照《外商投資企業(yè)清算辦法》的規(guī)定成立清算委員會，由清算委員會負責清算事宜。

第九十二條 清算委員會的成員一般應(yīng)當在合營企業(yè)的董事中選任。董事不能擔任或者不適合擔任清算委員會成員時，合營企業(yè)可以聘請中國的注冊會計師、律師擔任。審批機構(gòu)認為必要時，可以派人進行監(jiān)督。

清算費用和清算委員會成員的酬勞應(yīng)當從合營企業(yè)現(xiàn)存財產(chǎn)中優(yōu)先支付。

第九十三條 清算委員會的任務(wù)是對合營企業(yè)的財產(chǎn)、債權(quán)、債務(wù)進行全面清查，編制資產(chǎn)負債表和財產(chǎn)目錄，提出財產(chǎn)作價和計算依據(jù)，制定清算方案，提請董事會會議通過后執(zhí)行。

清算期間，清算委員會代表該合營企業(yè)起訴和應(yīng)訴。

第九十四條 合營企業(yè)以其全部資產(chǎn)對其債務(wù)承擔責任。合營企業(yè)清償債務(wù)后的剩余財產(chǎn)按照合營各方的出資比例進行分配，但合營企業(yè)協(xié)議、合同、章程另有規(guī)定的除外。

合營企業(yè)解散時，其資產(chǎn)凈額或者剩余財產(chǎn)減除企業(yè)未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應(yīng)當依法繳納所得稅。

第九十五條 合營企業(yè)的清算工作結(jié)束后，由清算委員會提出清算結(jié)束報告，提請董事會會議通過后，報告審批機構(gòu)，并向登記管理機構(gòu)辦理注銷登記手續(xù)，繳銷營業(yè)執(zhí)照。

第九十六條 合營企業(yè)解散后，各項賬冊及文件應(yīng)當由原中國合營者保存。

第十五章 爭議的解決

第九十七條 合營各方在解釋或者履行合營企業(yè)協(xié)議、合同、章程時發(fā)生爭議的，應(yīng)當盡量通過友好協(xié)商或者調(diào)解解決。經(jīng)過協(xié)商或者調(diào)解無效的，提請仲裁或者司法解決。

第九十八條 合營各方根據(jù)有關(guān)仲裁的書面協(xié)議，可以在中國的仲裁機構(gòu)進行仲裁，也可以在其他仲裁機構(gòu)仲裁。

第九十九條 合營各方之間沒有有關(guān)仲裁的書面協(xié)議的，發(fā)生爭議的任何一方都可以依法向人民法院起訴。

第一百條 在解決爭議期間，除爭議事項外，合營各方應(yīng)當繼續(xù)履行合營企業(yè)協(xié)議、合同、章程所規(guī)定的其他各項條款。

第十六章 附則

第一百零一條 合營企業(yè)的外籍職工和港澳職工（包括其家屬），需要經(jīng)常入、出中國國境的，中國主管簽證機關(guān)可以簡化手續(xù)，予以方便。

第一百零二條 合營企業(yè)的中國職工，因工作需要出國（境）考察、洽談業(yè)務(wù)、學(xué)習(xí)或者接受培訓(xùn)，按照國家有關(guān)規(guī)定辦理出國（境）手續(xù)。

第一百零三條 合營企業(yè)的外籍職工和港澳職工，可以帶進必需的交通工具和辦公用品，按照中國稅法的有關(guān)規(guī)定納稅。

第一百零四條 在經(jīng)濟特區(qū)設(shè)立的合營企業(yè)，法律、行政法規(guī)另有規(guī)定的，從其規(guī)定。

第一百零五條 本條例自公布之日起施行。REGULATIONS FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'SREPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY JOINT VENTURES

Important Notice:(注意事項)英文本源自中華人民共和國務(wù)院法制局編譯, 中國法制出版社出版的《中華人民共和國涉外法規(guī)匯編》(1991年7月版).當發(fā)生歧意時, 應(yīng)以法律法規(guī)頒布單位發(fā)布的中文原文為準.This English document is coming from “LAWS AND REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS”(1991.7)which is compiled by the Brueau of Legislative Affairs of the State Council of the People's Republic of China, and is published by the China Legal System Publishing House.In case of discrepancy, the original version in Chinese shall prevail.Whole Document(法規(guī)全文)REGULATIONS FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY JOINT VENTURES(Promulgated by the State Council on September 20, 1983)

Chapter I General Provisions Article 1 These Regulations are formulated with a view to facilitating the smooth implementation of the Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures(hereinafter referred to as the Law on Chinese-Foreign Equity Joint Ventures).Article 2 Chinese-foreign equity joint ventures(hereinafter referred to as joint ventures)established within China's territory in accordance with the Law on Chinese-foreign Equity Joint Ventures are legal persons in China and are subject to the jurisdiction of Chinese laws and enjoy protection thereof.Article 3 Joint ventures established within China's territory shall be able to promote the development of China's economy and the raising of scientific and technological levels for the benefit of socialist modernization.Joint ventures permitted to be established are mainly in the following industries:(1)energy development, the building material, chemical and metallurgical industries;(2)machine manufacturing, instrument and meter industries and offshore oil exploitation equipment manufacturing;(3)electronics and computer industries, and communication equipment manufacturing;(4)light, textile, foodstuffs, medicine, medical apparatus and packaging industries;(5)agriculture, animal husbandry and aquiculture;(6)tourism and service trades.Article 4 Joint ventures to be applied for their establishment shall lay stress on economic results and shall comply with one or several of the following requirements:(1)they shall adopt advanced technical equipment and scientific managerial methods which help increase the variety, improve the quality and raise the output of products and save energy and materials;(2)they shall prove to be conducive to technical renovation of enterprises and be able to bring about quicker returns and bigger profits with less investment;(3)they shall help expand exports and thereby increase foreign currency receipts;(4)they shall help train technical and managerial personnel.Article 5 Application for establishing joint ventures shall not be approved if they involve any of the following circumstances:(1)detriment to China's sovereignty;(2)violation of Chinese Law;(3)nonconformity with the requirements of the development of China's national economy;(4)environmental pollution;(5)obvious inequity in the agreements, contracts and articles of association signed, impairing the rights and interests of one of the parties.Article 6 Unless otherwise stipulated, the government department in charge of the Chinese joint venturer in a joint venture shall be the department in charge of the joint venture(hereinafter referred to as the department in charge).If a joint venture has two or more Chinese joint venturers which are under different departments or from different regions, the departments and regions concerned shall, through consultation, designate a department in charge.Departments in charge are responsible for providing guidance and assistance and exercising supervision over the joint ventures.Article 7 A joint venture has the right to independently conduct business operations and management within the scope as prescribed by Chinese laws and regulations, and by the agreement, contract and articles of association of the joint venture.The departments concerned shall provide support and assistance.Chapter II Establishment and Registration Article 8 The establishment of a joint venture in China is subject to examination and approval by the Ministry of Foreign Economic Relations and Trade of the People's Republic of China(hereinafter referred to as the MOFERT).Upon approval, an Approval Certificate shall be issued by the MOFERT.The MOFERT may entrust the people's governments in the related provinces, autonomous regions, and municipalities directly under the Central Government or relevant ministries or bureaus under the State Council(hereinafter referred to as the entrusted office)with the power to examine and approve the establishment of joint ventures that comply with the following conditions:(1)the total amount of investment is within the limit set by the State Council and the source of capital of the Chinese venturers has been ascertained;(2)no additional allocation of raw materials by the State is required and the national balance as to fuel, power transportation and foreign trade export quotas is not affected.The entrusted office, after approving the establishment of a joint venture, shall report the same to the MOFERT for the record.An Approval Certificate shall be issued by the MOFERT.(The MOFERT and the entrusted office will hereinafter be generally referred to as the examining and approving authorities.)Article 9 The following procedures shall be followed in the establishment of a joint venture:(1)it is the Chinese joint venturer in a joint venture that shall submit to its department in charge a project proposal and a preliminary feasibility study report of the joint venture to be established with foreign joint venturer.The proposal and the preliminary feasibility study report, upon examination and approval by the department in charge, shall be submitted to the examining and approving authorities for final approval.The parties to the venture shall then conduct work centering around the feasibility study, and then proceed on this basis, to negotiate and sign joint venture agreement, contract and articles of association;(2)when applying for the establishment of a joint venture, the Chinese joint venturer is responsible for the submission of the following documents to the examining and approving authorities:(a)a written application for the establishment of the joint venture;(b)the feasibility study report jointly prepared by the parties to the venture;(c)joint venture agreement, contract and articles of association signed by representatives authorized by the parties to the venture;(d)list of candidates for chairman and vice-chairman of board of directors and directors nominated by the parties to the venture;(e)written opinions concerning the establishment of the said venture of the department in charge and the people's government of the province, autonomous region or municipality directly under the Central Government where the joint venture is located.The aforesaid documents shall be written in Chinese.Documents(b),(c)and(d)may be written simultaneously in a foreign language agreed upon by the parties to the joint venture.Both versions are equally authentic.Article 10 Upon receipt of the documents stipulated in Article 9(2), the examining and approving authorities shall, within 3 months, decide whether to approve or disapprove them.Should anything inappropriate be found in any of the aforementioned documents, the examining and approving authorities shall demand an amendment within a limited time.Otherwise, no approval shall be granted.Article 11 The applicant shall, within one month as of the receipt of the Approval Certificate, register with the administrative department for industry and commerce of the province, autonomous region or municipality directly under the Central Government in accordance with the provisions of the Measures of the People's Republic of China for the Administration of the Registration of Chinese-Foreign Equity Joint Ventures(hereinafter referred to as registration administration office).The date of the issuance of its business licence is the date of the formal establishment of the joint venture.Article 12 Any foreign investor who intends to establish a joint venture in China but is unable to find a specific co-operator in China may submit a preliminary plan for the joint venture project and entrust the China International Trust and Investment Corporation(CITIC)or a trust and investment corporation of a trust and investment corporation of a province, autonomous region or municipality directly under the Central Government, or a relevant government department or a non-governmental organization, to recommend Chinese co-operators.Article 13 The “joint venture agreement” mentioned in this Chapter refers to the document agreed upon by the parties to the joint venture on some major points and principles governing the establishment of the joint venture.“Joint venture contract” refers to the document agreed upon and concluded by the parties to the joint venture on their mutual rights and obligations.“Articles of association” refers to the document agreed upon by the parties to the joint venture specifying the purpose, organizational principles and method of management of the joint venture in compliance with the principles of the joint venture contract.Where the joint venture agreement comes into conflict with the contract, the latter shall prevail.The parties to the joint venture may agree to sign the contract and articles of association only, without signing an agreement.Article 14 A joint venture contract shall include the following main items:(1)the names, the countries of registration, the legal addresses of parties to the joint venture, and the names, positions and nationalities of the legal representatives thereof;(2)name of the joint venture, its legal address, purpose and the scope and scale of business;(3)total amount of investment and registered capital of the joint venture, amount, proportion and forms of investment to be contributed by each party to the joint venture, the time limit for contributing investment, stipulations concerning incomplete contributions, and assignments of investments;(4)the proportion of profit to be shared and losses to be borne by each party;(5)the composition of the board of directors, the distribution of the number of directors, and the responsibilities, powers and means of employment of the general manager, deputy general manager and high-ranking managerial personnel;(6)the main production equipment and technology to be adopted and their source of supply;(7)the ways and means of purchasing raw materials and selling finished products, and the ratio of products sold within Chinese territory to those sold abroad;(8)arrangements for receipts and expenditures in foreign currency;(9)principles governing the handling of finance, accounting and auditing;(10)stipulations concerning labour management, wages, welfare, and labour insurance;(11)the duration of the joint venture, its dissolution and the procedures for liquidation;(12)the liabilities for breach of contract;(13)ways and procedures for settling disputes between the parties to the joint venture;(14)the language(s)used for the contract and the conditions for putting the contract into force.The annex to the contract of a joint venture shall be equally authentic as the contract itself.Article 15 Chinese laws shall apply to the conclusion, validity, interpretation and execution of a joint venture contract, as well as to the settlement of disputes.Article 16 The Articles of association of a joint venture shall include the following main items:(1)the name of the joint venture and its legal address;(2)the purpose, business scope and duration of the joint venture;(3)the names, countries of registration and legal addresses of parties to the joint venture, and the names, positions and nationalities of the legal representatives thereof;(4)the total amount of investment, registered capital of the joint venture, each party's investment proportion, stipulations concerning the assignment of investment, the proportions of profit distribution and losses to be borne by parties to the joint venture;(5)the composition of the board of directors, its responsibilities, powers and rules of procedure, the term of office of the directors, and the responsibilities of its chairman and vice-chairman;(6)the setting up of management organizations, rules for handling routine affairs, the responsibilities of the general manager, deputy general manager and other high-ranking managerial personnel, and the method of their appointment and dismissal;(7)principles governing financial, accounting and auditing systems;(8)dissolution and liquidation;(9)procedures for amendment of the articles of association.Article 17 The agreement, contract and articles of association shall come into force upon approval by the examining and approving authorities.The same applies to amendments thereof.Article 18 The examining and approval authorities and the registration administration office are responsible for supervising and checking on the execution of the joint venture contracts and articles of association.Chapter III Form of Organization and Registered Capital Article 19 A joint venture is a limited liability company.Each party to the joint venture is liable to the joint venture within the limit of the capital subscribed by it.Article 20 The total amount of investment(including loans)of a joint venture refers to the sum of capital construction funds and the circulating funds needed for the joint venture's production scale as stipulated in the contract and the articles of association of the joint venture.Article 21 The registered capital of a joint venture refers to the total amount of investment registered at the registration administration office for the establishment of the joint venture.It shall be the total amount of investment subscribed by parties to the joint venture.The registered capital shall generally be represented in Renminbi, or may be in a foreign currency agreed upon by the parties to the joint venture.Article 22 A joint venture shall not reduce its registered capital during the term of the joint venture.Article 23 If one party to the joint venture intends to assign all or part of its investment subscribed to a third party, consent shall be obtained from the other party to the joint venture, and approval from the examining and approving authorities is required.When one party assigns all or part of its investment to a third party, the other party has preemptive right.When one party assigns its investment subscribed to a third party, the terms of assignment shall not be more favourable than those to the other party to the joint venture.No assignment shall be effective should there be any violation of the above stipulations.Article 24 Any increase, assignment or other disposal of the registered capital of a joint venture shall be approved at a meeting of the board of directors and submitted to the original examining and approving authorities for approval.Registration procedures for changes shall be handled at the original registration administration office.Chapter IV Ways of Contributing Investment Article 25 Each joint venturer may invest in cash or may contribute buildings, factory premises, equipment or other materials, industrial property, preprietary technology, or right to the use of a site, appraised at appropriate prices, as investment.If the investment is in the form of buildings, premises, equipment or other materials, industrial property or proprietary technology, the prices shall be determined through consultation by the parties to the joint venture on the basis of fairness and reasonableness, or they shall be evaluated by a third party accepted and invited by the parties to the joint venture.Article 26 The foreign currency contributed by the foreign joint venturer shall be converted into Renminbi according to the exchange rate quoted by the State Administration of Foreign Exchange Control of the People's Republic of China(hereinafter referred to as the State Administration of Foreign Exchange Control)on the day of its submission or be cross exchanged into the foreign currency as agreed upon.Should the cash Renminbi contributed by the Chinese joint venturer be converted into foreign currency, it shall be converted according to the exchange rate quoted by the State Administration of Foreign Exchange Control on the day of its submission.Article 27 The machinery, equipment and other materials contributed as investment by the foreign joint venturer shall meet the following conditions:(1)they are indispensable to the production of the joint venture;(2)China is unable to manufacture them, or can manufacture them only at too high a price, or their technical performance and time of availability cannot meet the requirement;(3)the price fixed shall not be higher than the current international market price for similar equipment or materials.Article 28 The industrial property or proprietary technology contributed by the foreign joint venturer as investment shall meet one of the following conditions:(1)capable of manufacturing new products urgently needed in China or products suitable for export;(2)capable of markedly improving the performance, quality of existing products and raising productivity;(3)capable of notably saving raw materials, fuel or power.Article 29 Foreign joint ventures who contribute industrial property or proprietary technology as investment shall present relevant documentation on the industrial property or proprietary technology, including protocopies of the patent certificates or trademark registration certificates, statements of validity, their technical characteristics, practical value, the basis for calculating the price and the price agreement signed with the Chinese joint ventures.All these shall serve as an annex to the contract.Article 30 The machinery, equipment or other materials, industrial property or proprietary technology contributed by foreign joint venturer as investment shall be examined and approved by the department in charge of the Chinese joint venturer and then submitted to the examining and approving authorities for further approval.Article 31 The parties to the joint venture shall pay in all the investment subscribed according to the time limit stipulated in the contract.Delay in payment or partial delay in payment shall be subject to a payment of investment on arrears or a compensation for the loss as defined in the contract.Article 32 After the investment is paid by the parties to the joint venture, a Chinese registered accountant shall verify it and provide a certificate of verification, in accordance with which the joint venture shall issue to them investment certificates, which include the following items: name of the joint venture;date, month and year of the establishment of the joint venture;names of the joint venturers and the investment contributed;date, month and year of the contribution of the investment;and date, month and year of the issuance of investment certificates.Chapter V Board of Directors and Management Structure Article 33 The highest authority of the joint venture shall be its board of directors, which shall decide all major issues concerning the joint venture.Article 34 [*1] The board of directors shall consist of no less than three members.The distribution of the number of directors shall be determined through consultation by the parties to the joint venture with reference to the proportions of investment contributed.The directors shall be appointed by the parties to the joint venture.The chairman of the board shall be appointed by the Chinese joint venturer and its vice-chairman by the foreign joint venturer.The term of office for the directors is four years.Their term of office may be renewed with the re-appointment by the parties to the joint venture.Article 35 The board of directors shall convene at least one meeting every year.The meeting shall be called and presided over by the chairman of the board.Should the chairman be unable to call the meeting, he shall authorize the vice-chairman or a director to call and preside over the meeting.The chairman may convene an interim meeting on the suggestion of more than one-third of the directors.A board meeting requires a quorum of over two-thirds of the directors.Should a director be unable to attend, he may make a proxy authorizing someone else to represent him and vote in his stead.A board meeting shall usually be held at the location of the joint venture's legal address.Article 36 Decisions on the following items shall be made only after being unanimously agreed upon by the directors present at the board meeting:(1)amendment to the articles of association of the joint venture;(2)suspension or dissolution of the joint venture;(3)increase in or assignment of the registered capital of the joint venture;(4)merger of the joint venture with other economic organization.Decision on other matters may be made according to the rules of procedure stipulated in the articles of association.Article 37 The chairman of the board is the legal representative of the joint venture.Should the chairman be unable to perform his duties, he shall authorize the vice-chairman of the board or a director to represent the joint venture.Article 38 A joint venture shall establish a management office which shall be responsible for the day-to-day management and operations.The management office shall have a general manager and several deputy general managers who assist the general manager in his work.Article 39 The general manager shall carry out the decisions of the board meeting and organize and conduct the day-to-day management and operations of the joint venture.Within the scope of authorization by the board, the general manager shall, externally, represent the joint venture, and internally, have the right to appoint and dismiss his subordinates and exercise other powers as authorized by the board.Article 40 The general manager and deputy general managers shall be engaged by the board of directors of the joint venture.These positions may be held either by Chinese or foreign citizens.At the instance of the board of directors, the chairman, vice-chairman or other directors of the board may concurrently be the general manager, deputy general managers or other high-ranking managerial personnel of the joint venture.In handling major issues, the general manager shall consult with the deputy general managers.The general manager or deputy general managers shall not hold posts concurrently as general manager or deputy general managers of other economic organizations.They shall not get involved in other economic organizations' commercial competition against their own joint venture.Article 41 In case of graft or serious dereliction of duty on the part of the general manager, deputy general managers or other high-ranking managerial personnel, they may be dismissed at any time by a decision of the board of directors.Article 42 Establishment of branch offices(including sales offices)outside China or in regions of Hong Kong or Macao is subject to approval by the MOFERT.Chapter VI Introduction of Technology Article 43 The introduction of technology mentioned in this Chapter refers to the acquisition of necessary technology by the joint venture by means of technology transfer from a third party or a joint venturer.Article 44 The technology to be introduced to the joint venture shall be appropriate and advanced and enable the venture's products to display conspicuous social economic results domestically or to be competitive on the international market.Article 45 The right of the joint venture to do business independently shall be maintained when concluding such technology transfer agreements, and relevant documentations shall be provided by the technology exporting party with reference to the provisions of Article 29 of these Regulations.Article 46 The technology transfer agreements concluded by a joint venture shall be examined and agreed to by the department in charge of the joint venture and then submitted for approval to the examining and approving authorities.Technology transfer agreements shall comply with the following stipulations:(1)Fees for the use of technology shall be fair and reasonable.Payments are generally made in royalties, and the royalty rate shall not be higher than the obtaining standard international rate, which shall be calculated on the basis of net sales of the products turned out with the relevant technology or in other reasonable ways agreed upon by both parties.(2)Unless otherwise agreed upon by both parties, the technology exporting party shall not put any restrictions on the quantity, price or region of sale of the products that are to be exported by the technology importing party.(3)The term for a technology transfer agreement is generally not longer than 10 years.(4)After the expiration of a technology transfer agreement, the technology importing party shall have the right to continue to use the technology.(5)Conditions for mutual exchange of information on the improvement of technology by both parties of the technology transfer agreement shall be reciprocal.(6)The technology importing party shall have the right to buy the equipment, parts and raw materials needed from sources they deem suitable.(7)No irrational restrictive clauses prohibited under Chinese law and regulations shall be included.Chapter VII Right to the Use of Site and Fees Article 47 Joint ventures shall practise economy in the use of land for their premises.Any joint venture requiring the use of a site shall file an application with local departments of the municipal(county)government in charge of land and obtain the right to use a site after securing approval and signing a contract.The acreage, location, purpose and contract period and fee for the right to use a site(hereinafter referred to as site use fee), rights and obligations of the two contracting parties and penalty provisions for breach of contract shall be stipulated in explicit terms in the contract.Article 48 If the Chinese joint venturer already has the right to the use of site for the joint venture, it may use the right as part of its investment.The monetary equivalent of this investment shall be the same as the site use fee otherwise paid for acquiring a site of similar conditions.Article 49 The standards for site use fee shall be set by the people's governments of the province, autonomous region or municipality directly under the Central Government where the joint venture is located in the light of the purpose of use, geographic and environmental conditions, expenses for requisition, demolition and resettlement and the joint venture's requirements for infrastructure, and filed with the MOFERT and the state department in charge of land for the record.Article 50 Joint ventures engaged in agriculture and animal husbandry may, with the consent of the people's governments of the province, autonomous region or municipality directly under the Central Government, pay a percentage of the joint venture's revenues from its business operations as site use fees to the local department in charge of land.Projects of a development nature in economically under-developed areas may receive special preferential treatment in respect of site use fees with the consent of the local people's government.Article 51 The rates of site use fees shall not be subject to adjustment in the first 5 years beginning from the day the land is used.After that, the interval in between the necessary adjustments to be made according to the development of the economy, changes in supply and demand, and changes in geographic and environmental conditions shall not be less than three years.Site use fee as part of the investment by the Chinese joint venture shall not be subject to adjustment during the contract period.Article 52 The fee for the right to the use of a site obtained by a joint venture according to Article 47 of these Regulations shall be paid annually from the day to use the land stipulated in the contract.For the first calender year, the venture will pay a half-year fee if it has used the land for over 6 months;if less than 6 months, the site use fee shall be exempted.During the contract period, if the rate of site use fee is adjusted, the joint venture shall pay it according to the new rate from the year of adjustment.Article 53 Joint ventures that have permission to use a site shall only have the right to the use of it but no ownership.Assignment of the right to use land is forbidden.Chapter VIII Planning, Purchasing and Selling Article 54 A joint venture shall work out a capital construction plan(including labour force required for the construction, building materials, water, power and gas supply)according to the approved feasibility study report, and the plan shall be included in the capital construction plan of the department in charge of the joint venture, which shall give priority in arranging supplies and ensured the execution of the plan.Article 55 Funds earmarked for capital construction of a joint venture shall be put under unified management of the bank where the venture has opened an account.Article 56 A joint venture shall work out a production and operating plan in accordance with the scope of operation and scale of production stipulated in the contract.The plan shall be carried out with the approval of the board of directors and filed with the department in charge of the joint venture for the record.Departments in charge of the joint ventures and planning administration departments at all levels shall not prescribe mandatory production and operation plans for joint ventures.Article 57 In its purchase of required machinery, equipment, raw materials, fuel, parts, means of transport and office equipment, etc.(hereinafter referred to as materials), a joint venture has the right to decide whether it buys them in China or from abroad.However, where the terms are the same, it shall give first priority to purchasing them in China.Article 58 Joint ventures can purchase materials in China through the following channels:(1)those under planned distribution shall be brought into the supply plan of the departments in charge of joint ventures and supplied by materials and commercial departments or production enterprises according to contracts;(2)those handled by materials and commercial departments shall be purchased from these departments;(3)those freely circulating on the market shall be purchased from production enterprises or their sale or commission agencies;(4)those export items handled by foreign trade corporations shall be purchased from the appropriate foreign trade corporations.Article 59 The materials needed for office and daily use for joint ventures can be purchased in China without quantity restrictions.Article 60 The Chinese Government encourages joint ventures to sell their products on the international market.Article 61 Products of joint ventures that are urgently needed or to be imported by China can be mainly sold on the Chinese market.Article 62 A joint venture has the right to export its products itself or entrust the sale-agencies of the foreign joint venturer or Chinese foreign trade corporations with sales on a commission or distribution.Article 63 Within the scope of business stipulated in the contract, a joint venture may import machinery, equipment, parts, raw materials and fuel needed for its production.A joint venture shall make a plan every year for items on which import licenses are required by the stipulation of the State, and apply for them every 6 months.For machines, equipment and other objects a foreign joint venturer has contributed as part of its investment, import licenses can be applied for directly with the documents approved by the examining and approving authorities.For materials the import of which is beyond the stipulated scope of the contract, separate applications for import licenses according to State regulations are required.A joint venture has the right to export its products by itself, whereas for those products which require export licenses under the stipulation of the State, the joint venture shall make an export plan every business year and apply for the needed licenses every 6 months.Article 64 A joint venture may sell its products on the Chinese market in the following ways:(1)For those items under planned distribution, the departments in charge of joint ventures will bring them into the distribution plan of the materials administration departments, which sell them to designated users according to plan.(2)For those items handled by materials and commercial departments, the materials and commercial departments will place orders with the joint ventures.(3)For the excess of those purchased by plan of the above two categories, the joint venture has the right to sell them by itself or entrust sales to the relevant units.(4)For products of a joint venture that Chinese foreign trade companies need to import, the joint venture may sell them to these trade companies and shall be paid in foreign currency.Article 65 Materials purchased and services needed in China by joint ventures shall be priced according to the following stipulations:(1)The six raw materialsthat are used directly in production for export shall be priced according to the international market prices provided by the State Administration of Foreign Exchange Control or foreign currency or Renminbi.(2)When purchasing export or import commodities handled by Chinese foreign trade companies, the suppliers and buyers shall negotiate the price, with reference to the prices on the international market, and foreign currency shall be paid.(3)The prices for purchasing coal used as fuel and oil for motor vehicles, which are needed for manufacturing products to be sold domestically, as well as materials other than those listed in(1)and(2)of this Article, and the fees charged for water, electricity, gas, heat, goods transportation, services, engineering, consultancy service and advertisement, etc.provided to joint ventures, shall be treated equally with state-owned enterprises and paid in Renminbi.Article 66 Prices of products of a joint venture for sale on the Chinese domestic market, except those items approved by the price control department for appraisal of prices with reference to the prices on the international market, shall correspond with State-set prices, be priced according to equality and paid in Renminbi.Prices fixed by a joint venture for its products shall be filed with departments in charge of joint ventures and of price control for the record.Prices of export products of a joint venture will be fixed by the joint venture itself and shall be filed with departments in charge of joint ventures and of price control for the record.Article 67 A joint venture, in its economic exchanges with another Chinese economic organization, shall undertake economic responsibilities and settle disputes over contract in accordance with relevant laws and the contract concluded between the two parties.Article 68 A joint venture shall fill in statistical forms on production, supply and marketing in accordance with relevant regulations, and file them with the departments in charge, statistics departments and other departments concerned for the record.Chapter IX Taxes Article 69 Joint ventures shall pay taxes according to the stipulations of relevant laws of the People's Republic of China.Article 70 Staff members and workers employed by joint ventures shall pay individual income tax according to the Individual Income Tax Law of the People's Republic of China.Article 71 Joint ventures shall be exempt from Customs duties and consolidated industrial and commercial tax on the following imported materials:(1)machinery, equipment, parts and other materials(materials here and hereinafter mean required materials for the joint venture's construction on the factory site and for installation and reinforcement of machines)which are part of the foreign joint venture's share of investment according to the provisions of the contract;(2)machinery, equipment, parts and components, and other materials imported with funds from the joint venture's total investment;(3)machinery, equipment, parts and components, and other materials imported by the joint venture with the additional capital and with the approving authorities, of which China cannot guarantee production and supply;(4)raw materials, auxiliary materials, components, parts and packaging materials imported by the joint venture for the production of export goods.Duties and taxes shall be paid or paid retroactively according to regulations when the above-mentioned duty-tax-free materials are approved for sale inside China or diverted to the production of items to be sold on the Chinese domestic market.Article 72 Except those export items restricted by the State, products of a joint venture for export shall be exempt from consolidated industrial and commercial tax, subject to the approval by the Ministry of Finance of the People's Republic of China.A joint venture may apply for reduction of or exemption from consolidated industrial and commercial tax for a certain period of time for products that are sold on the domestic market when it has difficulty to pay such tax in its initial period of production.Chapter X Foreign Exchange Control Article 73 All matters concerning foreign exchange for joint ventures shall be handled according to the Interim Regulations on Foreign Exchange Control of the People's Republic of China and relevant regulations.Article 74 On the strength of the business license issued by the State Administration for Industry and Commerce of the People's Republic of China, a joint venture may open foreign exchange deposit accounts and Renminbi deposit accounts with the Bank of China, or any other designated bank.The bank handling the accounts of the joint venture shall monitor its receipts and expenditures.All foreign exchange incomes of a joint venture must be deposited in the foreign exchange deposit account in the bank where an account has been opened;all payments by the joint venture in foreign exchange are to be effected from its foreign exchange deposit account.The deposit interest rate shall be set according to the announced rates by the Bank of China.Article 75 A joint venture shall in general maintain a balance between its foreign exchange receipts and expenditures.When a joint venture whose products are mainly sold on the domestic market under its approved feasibility study report and contract sustains an imbalance of its foreign exchange receipts and expenditures, the imbalance shall be remedied by the people's government of a relevant province, autonomous region or municipality directly under the Central Government or the department in charge under the State Council from their own foreign exchange reserves.If the imbalance defies solution through such adjustment, it shall be solved through inclusion into the plan after the examination and approval by the MOFERT in conjunction with the State Planning Commission of the People's Republic of China.Article 76 A joint venture shall get permission from the State Administration of Foreign Exchange Control or one of its branches to open a foreign exchange deposit account with an overseas bank or one in Hong Kong or Macao, and report to the State Administration of Foreign Exchange Control or one of its branches its foreign exchange receipts and expenditures, and provide bank statements.Article 77 Any branch office set up by a joint venture in a foreign country or in Hong Kong or Macao shall open an account with the Bank of China wherever there is a branch of the bank.The branch office shall submit its annual statement of assets and liabilities and annual profit report to the State Administration of Foreign Exchange Control or one of its branches through the joint venture.Article 78 A joint venture may apply to the Bank of China for foreign currency loans and Renminbi loans according to business needs and according to the Provisional Regulations for Providing Loans by the Bank of China to Chinese-Foreign Equity Joint Ventures.Interest rates on loans to joint ventures are as announced by the Bank of China.A joint venture may also borrow foreign exchange as capital from banks abroad or in Hong Kong or Macao, but shall file a report with the State Administration of Foreign Exchange Control or one of its branches for the record.Article 79 After foreign staff and workers or staff and workers from Hong Kong or Macao have paid income tax on their salaries and other legitimate incomes according to law, they may apply to the Bank of China for permission to remit out all the remaining foreign exchange after deduction of their living expenses in China.Chapter XI Financial Affairs and Accounting Article 80 The financial and accounting systems of a joint venture shall be instituted in accordance with China's relevant laws and procedures on financial affairs and accounting, and in consideration of the conditions of the joint venture, and then be filed with the local financial departments and tax authorities for the record.Article 81 A joint venture shall employ a chief accountant to assist the general manager in handling the financial affairs of the enterprises.If necessary, a deputy chief accountant may be appointed.Article 82 A joint venture shall(unless it is a small venture)appoint an auditor to be responsible for checking financial receipts, payments and accounts, and to submit reports to the board of directors and the general manager.Article 83 The fiscal year of a joint venture shall coincide with the calendar year, i.e.from January 1 to December 31 on the Gregorian calendar.Article 84 The accounting of a joint venture shall adopt the internationally used accrual basis and debit and credit accounting system in their work.All vouchers, account books, statistic statements and reports prepared by the enterprise shall be written in Chinese, or concurrently in a foreign language agreed upon by the parties.Article 85 Joint ventures shall, in principle, adopt Renminbi as the standard accounting currency, however, a foreign currency may also be used as the standard accounting currency, if so agreed upon by the parties concerned.Article 86 In addition to the use of a standard accounting currency, joint ventures shall record accounts in currencies actually used in payments and receipts, if such currencies in cash, bank deposits, funds of other currencies, assets and liabilities, gains, expenses, etc.are inconsistent with the standard accounting currency.Joint ventures using a foreign currency in accounting shall work out a statement of accounts in Renminbi equivalents in addition to those in the foreign currency.Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur.No adjustments shall be made to a balance in a foreign currency account as the result of a recorded fluctuation in the exchange rate such a currency.Article 87 Principles of profit distribution after payment of taxes in accordance with the Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures are as follows:(1)Allocations for reserve funds, bonuses and welfare funds for staff and workers and expansion funds of the joint venture.The proportion of allocations is to be decided by the board of directors.(2)Reserve funds which can be used to make up for the losses of the joint venture, or with the consent of the examining and approving authorities, to increase the joint venture's capital for the expansion of production.(3)After the funds specified in(1)of this Article have been deducted and if the board of directors decides to distribute the remaining profit, it shall be distributed proportionately to each party's investment.Article 88 Profits may not be distributed before the losses of the previous year have been made up.Remaining profits from previous year(or years)may be distributed together with those of the current year.Article 89 A joint venture shall submit quarterly and annual fiscal reports to parties to the joint venture, the local tax authority, department in charge of the joint venture and the financial department at the same level to those departments.A copy of the annual fiscal report shall be submitted to the original examining and approving authorities.Article 90 Only after being examined and certified by an accountant registered in China shall the following documents, certificates and reports be considered valid:(1)certificates of investment from all the parties to a joint venture(lists of assessed value agreed upon and signed by the parties to the joint venture and relevant written agreements shall be attached if investment involves materials, site use rights, industrial property and proprietary technology);(2)annual fiscal reports of the joint venture;(3)fiscal reports on liquidation of the joint venture.Chapter XII Staff and Workers Article 91 The employment, recruitment, dismissal and resignation of staff and workers of joint ventures, and their salary, welfare benefits, labour insurance, labour protection, labour discipline and other matters shall be handled according to the Regulations of the People's Republic of China on Labour Management in Chinese-Foreign Equity Joint Ventures.Article 92 Joint ventures shall make efforts to conduct professional and technical training of their staff and workers and establish a strict examination system so that they can meet the requirements of production and managerial skills in a modernized enterprise.Article 93 The salary and bonus system of joint ventures shall be in accord with the principle of distribution to each according to his work, and more pay for more work.Article 94 Salaries and remuneration of the general manager and deputy general manager(s), chief engineer, deputy chief engineer(s), chief accountant and deputy chief accountant, auditor and other high-ranking managerial personnel shall be decided upon by the board of directors.Chapter XIII Trade Union Article 95 Staff and workers of a joint venture have the right to set up grass-roots trade unions and carry on trade union activities in accordance with the Trade Union Law of the People's Republic of China(hereinafter referred to as Chinese Trade Union Law)and the Statute of the Trade Unions of China.Article 96 Trade unions in joint ventures are representatives of the interests of the staff and workers.They have the power to sign, on behalf of the staff and workers, labour contracts with joint ventures and supervise the execution of these contracts.Article 97 The basic tasks of the trade unions in joint ventures are: to protect the democratic rights and material interests of the staff and workers according to law;to help the joint ventures with the arrangement and rational use of welfare and bonus funds;to organize political, professional, scientific and technical studies, carry out literary, art and sports activities;and to educate staff and workers to observe labour discipline and strive to fulfil the economic tasks of the enterprises.Article 98 Trade union representatives have the right to attend, without the right to vote, meetings of the board of directors held to discuss important issues such as development plans, production and operational activities of joint ventures and to air the opinions and demands of staff and workers.Trade union representatives have the right to attend, without the right to vote, meetings of the board of directors held to discuss and decide on awards and penalties to staff and workers, salary and wage system, welfare benefits, labour protection and labour insurance, etc.The board of directors shall heed the opinions of the trade union and win its co-operation.Article 99 A joint venture shall actively support the work of the trade union, and, in accordance with the stipulations of the Chinese Trade Union Law, provide housing and facilities for the trade union as offices, meeting-halls, and for organizing welfare, cultural and sports activities.The joint venture shall allot an amount of money totalling 2 per cent of all the salaries of the joint venture's staff and workers as trade union funds, which the trade union of the joint venture shall use according to the relevant administration rules for trade union funds formulated by the All-China Federation of Trade Unions.Chapter XIV Duration, Dissolution and Liquidation Article 100 The duration of a joint venture shall be decided upon through consultation among all the parties to the joint venture according to the actual conditions of the particular lines of business and projects.The duration of a joint venture engaged in an ordinary project shall, in principle, be between 10 to 30 years.Duration for those engaged in projects requiring large amounts of investment, long construction cycles and low profit rates on the capital may be longer than 30 years.Article 101 The duration of a joint venture shall be determined by all the parties to the joint venture in the agreement, contract and activities of association.The duration begins from the date when the joint venture is issued a business license.When all parties to a joint venture agree to extend the duration, the joint venture shall file an application for extending the duration signed by representatives authorized by the parties with the examining and approving authorities 6 months before the date of expiration of the duration.The examining and approving authorities shall give an official written reply to the applicant within one month as of the date of receipt of the application.Upon approval of the extension of the duration, the joint venture concerned shall go through registration formalities for the alteration in accordance with the Measures of the People's Republic of China for the Registration Administration of Chinese-Foreign Equity Joint Ventures.Article 102 A joint venture may be dissolved in the following situations:(1)termination of duration of the venture;(2)inability to continue operations due to heavy losses;(3)inability to continue operations due to the failure of one of the contracting parties to fulfil its obligations prescribed in the agreement, contract and articles of association;(4)inability to continue operations due to heavy losses caused by force majeure such as natural calamities and wars;(5)failure to obtain the desired objectives of the operation and no prospects for future development;(6)occurrence of other reasons for dissolution as prescribed in the contract and articles of association.In cases described in(2),(3),(4),(5)and(6)of this Article, the board of directors shall make an application for dissolution to the examining and approving authorities for approval.In the situation described in(3)of this Article, the party which has failed to fulfil its obligations prescribed in the agreement, contract and articles of association shall be liable for the losses arising therefrom.Article 103 Upon announcement of the dissolution of a joint venture, its board of directors shall work out procedures and principles governing the liquidation and nominate candidates for the liquidation committee.It shall report to the department in charge of the joint venture for examination, verification and supervision of its liquidation.Article 104 Members of a liquidation committee shall generally be selected from among the directors of a joint venture.In case the directors cannot serve or are unsuitable to be members of the liquidation committee, the joint venture may invite accountants and lawyers registered in China to do the job.When the examining and approving authorities deems necessary, it may send personnel to supervise the process.The liquidation expenses and remuneration for the members of the liquidation committee shall be given priority in the disbursements from the existing assets of the joint venture.Article 105 The tasks of the liquidation committee are: to conduct thorough investigation of the property of the joint venture concerned, its credits and debts;to work out the statement of assets and liabilities and an inventory of its property;to put forward a basis on which its property is to be evaluated and calculated;and to formulate a liquidation plan.All these shall be carried out upon approval of the board of directors.During the process of liquidation, the liquidation committee shall represent the joint venture concerned in initiating legal action or responding thereto.Article 106 A joint venture shall be liable for its debts with all of its assets.The remaining assets after the clearance of debts shall be distributed among the parties to the joint venture in proportion to each party's investment unless otherwise provided for in the agreement, contract and articles of association of the joint venture.At the time when a joint venture is being dissolved, the portion of its net assets or remaining property that exceeds the value added to its registered capital is regarded as profit on which income tax shall be levied according to law.The foreign joint venturer shall pay income tax according to law on the portion of the net assets or remaining property due him that exceeds his investment when he remits it abroad.Article 107 On the completion of the liquidation of a dissolved joint venture, the liquidation committee shall submit a liquidation report approved by a meeting of the board of directors to the original examining and approving authorities, go through formalities for cancelling its registration and hand in its business license to the original registration authorities.Article 108 After the dissolution of a joint venture, its account books and documents shall be left in the custody of the former Chinese joint venturer.Chapter XV Settlement of Disputes Article 109 Disputes arising over the interpretation or execution of the agreement, contract or articles of association between the parties to the joint venture shall, if possible, be settled through friendly consultation or mediation.If these means prove futile, the disputes shall be subject to arbitration or judicial settlement.Article 110 Parties to a joint venture shall apply for arbitration in accordance with the relevant written agreement.They may submit the disputes to the Foreign Economic and Trade Arbitration Commission of the China Council for the Promotion of International Trade in accordance with its arbitration rules.With mutual consent of the parties concerned, arbitration can also be carried out by an arbitration agency in the country where the respondent is located or by one in a third country in accordance with the arbitration agency's rules.Article 111 In the absence of a written agreement on arbitration between the parties to a joint venture, either party may bring a suit in a Chinese people's court.Article 112 In the process of settling disputes, except for matters in dispute, parties to a joint venture shall continue to carry out other provisions stipulated by the agreement, contract and articles of association of the joint venture.Chapter XVI Supplementary Provisions Article 113 The Chinese departments in charge of visas shall provide facility by simplifying procedures for staff and workers from foreign countries or from Hong Kong or Macao(including their family members)who have frequent needs of entry and exit into and out of the China.Article 114 The departments in charge of joint ventures shall make applications and go through the formalities for Chinese staff and workers going abroad for studies, business negotiations or training.Article 115 Staff and workers from foreign countries or from Hong Kong or Macao working for a joint venture may bring in needed means of transport and office equipment with payment of Customs duties and consolidated industrial and commercial taxes according to regulations.Article 116 Joint ventures set up in the special economic zones shall comply with the provisions otherwise provided, if any, in the laws and regulations adopted by the National People's Congress, its Standing Committee or the State Council.Article 117 The power to interpret these Regulations is vested in the Ministry of Foreign Economic Relations and Trade.Article 118 These Regulations shall go into force as of the date of promulgation.Note: [*1] New provisions have been added to this Article.Therefore, the relevant provisions in the Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures amended on April 4, 1990 shall prevail.

第二篇：中華人民共和國中外合資經(jīng)營企業(yè)法

中華人民共和國中外合資經(jīng)營企業(yè)法

（１９７９年７月１日第五屆全國人民代表大會第二次會議通過

根據(jù)１９９０年４月４日第七屆全國人民代表大會第三次會議《關(guān)于修改〈中華人民共和國中外合資經(jīng)營企業(yè)法〉的決定》修正

根據(jù)２００１年３月１５日第九屆全國人民代表大會第四次會議《關(guān)于修改〈中華人民共和國中外合資經(jīng)營企業(yè)法〉的決定》第二次修正）

第一條中華人民共和國為了擴大國際經(jīng)濟合作和技術(shù)交流，允許外國公司、企業(yè)和其它經(jīng)濟組織或個人（以下簡稱外國合營者），按照平等互利的原則，經(jīng)中國政府批準，在中華人民共和國境內(nèi)，同中國的公司、企業(yè)或其它經(jīng)濟組織（以下簡稱中國合營者）共同舉辦合營企業(yè)。

第二條中國政府依法保護外國合營者按照經(jīng)中國政府批準的協(xié)議、合同、章程在合營企業(yè)的投資、應(yīng)分得的利潤和其它合法權(quán)益。

合營企業(yè)的一切活動應(yīng)遵守中華人民共和國法律、法規(guī)的規(guī)定。

國家對合營企業(yè)不實行國有化和征收；在特殊情況下，根據(jù)社會公共利益的需要，對合營企業(yè)可以依照法律程序?qū)嵭姓魇眨⒔o予相應(yīng)的補償。

第三條合營各方簽訂的合營協(xié)議、合同、章程，應(yīng)報國家對外經(jīng)濟貿(mào)易主管部門（以下稱審查批準機關(guān)）審查批準。審查批準機關(guān)應(yīng)在三個月內(nèi)決定批準或不批準。合營企業(yè)經(jīng)批準后，向國家工商行政管理主管部門登記，領(lǐng)取營業(yè)執(zhí)照，開始營業(yè)。

第四條合營企業(yè)的形式為有限責任公司。

在合營企業(yè)的注冊資本中，外國合營者的投資比例一般不低于百分之二十五。合營各方按注冊資本比例分享利潤和分擔風(fēng)險及虧損。

合營者的注冊資本如果轉(zhuǎn)讓必須經(jīng)合營各方同意。

第五條合營企業(yè)各方可以現(xiàn)金、實物、工業(yè)產(chǎn)權(quán)等進行投資。

外國合營者作為投資的技術(shù)和設(shè)備，必須確實是適合我國需要的先進技術(shù)和設(shè)備。如果有意以落后的技術(shù)和設(shè)備進行欺騙，造成損失的，應(yīng)賠償損失。

中國合營者的投資可包括為合營企業(yè)經(jīng)營期間提供的場地使用權(quán)。如果場地使用權(quán)未作為中國合營者投資的一部分，合營企業(yè)應(yīng)向中國政府繳納使用費。

上述各項投資應(yīng)在合營企業(yè)的合同和章程中加以規(guī)定，其價格（場地除外）由合營各方評議商定。

第六條合營企業(yè)設(shè)董事會，其人數(shù)組成由合營各方協(xié)商，在合同、章程中確定，并由合營各方委派和撤換。董事長和副董事長由合營各方協(xié)商確定或由董事會選舉產(chǎn)生。中外合營者的一方擔任董事長的，由他方擔任副董事長。董事會根據(jù)平等互利的原則，決定合營企業(yè)的重大問題。

董事會的職權(quán)是按合營企業(yè)章程規(guī)定，討論決定合營企業(yè)的一切重大問題：企業(yè)發(fā)展規(guī)劃、生產(chǎn)經(jīng)營活動方案、收支預(yù)算、利潤分配、勞動工資計劃、停業(yè)，以及總經(jīng)理、副總經(jīng)理、總工程師、總會計師、審計師的任命或聘請及其職權(quán)和待遇等。

正副總經(jīng)理（或正副廠長）由合營各方分別擔任。

合營企業(yè)職工的錄用、辭退、報酬、福利、勞動保護、勞動保險等事項，應(yīng)當依法通過訂立合同加以規(guī)定。

第七條合營企業(yè)的職工依法建立工會組織，開展工會活動，維護職工的合法權(quán)益。合營企業(yè)應(yīng)當為本企業(yè)工會提供必要的活動條件。

第八條合營企業(yè)獲得的毛利潤，按中華人民共和國稅法規(guī)定繳納合營企業(yè)所得稅后，扣除合營企業(yè)章程規(guī)定的儲備基金、職工獎勵及福利基金、企業(yè)發(fā)展基金，凈利潤根據(jù)合營各方注冊資本的比例進行分配。

合營企業(yè)依照國家有關(guān)稅收的法律和行政法規(guī)的規(guī)定，可以享受減稅、免稅的優(yōu)惠待遇。外國合營者將分得的凈利潤用于在中國境內(nèi)再投資時，可申請退還已繳納的部分所得稅。

第九條合營企業(yè)應(yīng)憑營業(yè)執(zhí)照在國家外匯管理機關(guān)允許經(jīng)營外匯業(yè)務(wù)的銀行或其它金融機構(gòu)開立外匯帳戶。

合營企業(yè)的有關(guān)外匯事宜，應(yīng)遵照中華人民共和國外匯管理條例辦理。

合營企業(yè)在其經(jīng)營活動中，可直接向外國銀行籌措資金。

合營企業(yè)的各項保險應(yīng)向中國境內(nèi)的保險公司投保。

第十條合營企業(yè)在批準的經(jīng)營范圍內(nèi)所需的原材料、燃料等物資，按照公平、合理的原則，可以在國內(nèi)市場或者在國際市場購買。

鼓勵合營企業(yè)向中國境外銷售產(chǎn)品。出口產(chǎn)品可由合營企業(yè)直接或與其有關(guān)的委托機構(gòu)向國外市場出售，也可通過中國的外貿(mào)機構(gòu)出售。合營企業(yè)產(chǎn)品也可在中國市場銷售。

合營企業(yè)需要時可在中國境外設(shè)立分支機構(gòu)。

第十一條外國合營者在履行法律和協(xié)議、合同規(guī)定的義務(wù)后分得的凈利潤，在合營企業(yè)期滿或者中止時所分得的資金以及其它資金，可按合營企業(yè)合同規(guī)定的貨幣，按外匯管理條例匯往國外。

鼓勵外國合營者將可匯出的外匯存入中國銀行。

第十二條合營企業(yè)的外籍職工的工資收入和其它正當收入，按中華人民共和國稅法繳納個人所得稅后，可按外匯管理條例匯往國外。

第十三條合營企業(yè)的合營期限，按不同行業(yè)、不同情況，作不同的約定。有的行業(yè)的合營企業(yè)，應(yīng)當約定合營期限；有的行業(yè)的合營企業(yè)，可以約定合營期限，也可以不約定合營期限。約定合營期限的合營企業(yè)，合營各方同意延長合營期限的，應(yīng)在距合營期滿六個月前向?qū)彶榕鷾蕶C關(guān)提出申請。審查批準機關(guān)應(yīng)自接到申請之日起一個月內(nèi)決定批準或不批準。第十四條合營企業(yè)如發(fā)生嚴重虧損、一方不履行合同和章程規(guī)定的義務(wù)、不可抗力等，經(jīng)合營各方協(xié)商同意，報請審查批準機關(guān)批準，并向國家工商行政管理主管部門登記，可終止合同。如果因違反合同而造成損失的，應(yīng)由違反合同的一方承擔經(jīng)濟責任。

第十五條合營各方發(fā)生糾紛，董事會不能協(xié)商解決時，由中國仲裁機構(gòu)進行調(diào)解或仲裁，也可由合營各方協(xié)議在其它仲裁機構(gòu)仲裁。

合營各方?jīng)]有在合同中訂有仲裁條款的或者事后沒有達成書面仲裁協(xié)議的，可以向人民法院起訴。

第十六條本法自公布之日起生效。（完）

中華人民共和國中外合作經(jīng)營企業(yè)法

第九屆全國人民代表大會常務(wù)委員會第十八次會議決定對《中華人民共和國中外合作經(jīng)營企業(yè)法》作如下修改：

一、將第十九條修改為：“合作企業(yè)可以在經(jīng)批準的經(jīng)營范圍內(nèi)，進口本企業(yè)需要的物資，出口本企業(yè)生產(chǎn)的產(chǎn)品。合作企業(yè)在經(jīng)批準的經(jīng)營范圍內(nèi)所需的原材料、燃料等物資，按照公平、合理的原則，可以在國內(nèi)市場或者在國際市場購買?！?/p>

二、刪去第二十條。

此外，根據(jù)本決定對部分條文的順序作相應(yīng)調(diào)整。

本決定自公布之日起施行。

《中華人民共和國中外合作經(jīng)營企業(yè)法》根據(jù)本決定作相應(yīng)的修改，重新公布。

中華人民共和國中外合作經(jīng)營企業(yè)法

(1988年4月13日第七屆全國人民代表大會第一次會議通過根據(jù) 2000年10月31日第九屆全國人民代表大會常務(wù)委員會第十八次會議《關(guān)于修改〈中華人民共和國中外合作經(jīng)營企業(yè)法〉的決定》修正）

第一條 為了擴大對外經(jīng)濟合作和技術(shù)交流，促進外國的企業(yè)和其他經(jīng)濟組織或者個人(以下簡稱外國合作者)按照平等互利的原則，同中華人民共和國的企業(yè)或者其他經(jīng)濟組織(以下簡稱中國合作者)在中國境內(nèi)共同舉辦中外合作經(jīng)營企業(yè)(以下簡稱合作企業(yè))，特制定本法。

第二條 中外合作者舉辦合作企業(yè)，應(yīng)當依照本法的規(guī)定，在合作企業(yè)合同中約定投資或者合作條件、收益或者產(chǎn)品的分配、風(fēng)險和虧損的分擔、經(jīng)營管理的方式和合作企業(yè)終止時財產(chǎn)的歸屬等事項。

合作企業(yè)符合中國法律關(guān)于法人條件的規(guī)定的，依法取得中國法人資格。

第三條 國家依法保護合作企業(yè)和中外合作者的合法權(quán)益。

合作企業(yè)必須遵守中國的法律、法規(guī)，不得損害中國的社會公共利益。國家有關(guān)機關(guān)依法對合作企業(yè)實行監(jiān)督。

第四條 國家鼓勵舉辦產(chǎn)品出口的或者技術(shù)先進的生產(chǎn)型合作企業(yè)。

第五條 申請設(shè)立合作企業(yè)，應(yīng)當將中外合作者簽訂的協(xié)議、合同、章程等文件報國務(wù)院對外經(jīng)濟貿(mào)易主管部門或者國務(wù)院授權(quán)的部門和地方政府(以下簡稱審查批準機關(guān))審查批準。審查批準機關(guān)應(yīng)當自接到申請之日起四十五天內(nèi)決定批準或者不批準。

第六條 設(shè)立合作企業(yè)的申請經(jīng)批準后，應(yīng)當自接到批準證書之日起三十天內(nèi)向工商行政管理機關(guān)申請登記，領(lǐng)取營業(yè)執(zhí)照。合作企業(yè)的營業(yè)執(zhí)照簽發(fā)日期，為該企業(yè)的成立日期。

合作企業(yè)應(yīng)當自成立之日起三十天內(nèi)向稅務(wù)機關(guān)辦理稅務(wù)登記。

第七條 中外合作者在合作期限內(nèi)協(xié)商同意對合作企業(yè)合同作重大變更的，應(yīng)當報審查批準機關(guān)批準；變更內(nèi)容涉及法定工商登記項目、稅務(wù)登記項目的，應(yīng)當向工商行政管理機關(guān)、稅務(wù)機關(guān)辦理變更登記手續(xù)。

第八條 中外合作者的投資或者提供的合作條件可以是現(xiàn)金、實物、土地使用權(quán)、工業(yè)產(chǎn)權(quán)、非專利技術(shù)和其他財產(chǎn)權(quán)利。

第九條 中外合作者應(yīng)當依照法律、法規(guī)的規(guī)定和合作企業(yè)合同的約定，如期履行繳足投資、提供合作條件的義務(wù)。逾期不履行的，由工商行政管理機關(guān)限期履行；限期屆滿仍未履行的，由審查批準機關(guān)和工商行政管理機關(guān)依照國家有關(guān)規(guī)定處理。

中外合作者的投資或者提供的合作條件，由中國注冊會計師或者有關(guān)機構(gòu)驗證并出具證明。

第十條 中外合作者的一方轉(zhuǎn)讓其在合作企業(yè)合同中的全部或者部分權(quán)利、義務(wù)的，必須經(jīng)他方同意，并報審查批準機關(guān)批準。

第十一條 合作企業(yè)依照經(jīng)批準的合作企業(yè)合同、章程進行經(jīng)營管理活動。合作企業(yè)的經(jīng)營管理自主權(quán)不受干涉。

第十二條 合作企業(yè)應(yīng)當設(shè)立董事會或者聯(lián)合管理機構(gòu)，依照合作企業(yè)合同或者章程的規(guī)定，決定合作企業(yè)的重大問題。中外合作者的一方擔任董事會的董事長、聯(lián)合管理機構(gòu)的主任的，由他方擔任副董事長、副主任。董事會或者聯(lián)合管理機構(gòu)可以決定任命或者聘請總經(jīng)理負責合作企業(yè)的日常經(jīng)營管理工作。總經(jīng)理對董事會或者聯(lián)合管理機構(gòu)負責。

合作企業(yè)成立后改為委托中外合作者以外的他人經(jīng)營管理的，必須經(jīng)董事會或者聯(lián)合管理機構(gòu)一致同意，報審查批準機關(guān)批準，并向工商行政管理機關(guān)辦理變更登記手續(xù)。

第十三條 合作企業(yè)職工的錄用、辭退、報酬、福利、勞動保護、勞動保險等事項，應(yīng)當依法通過訂立合同加以規(guī)定。

第十四條 合作企業(yè)的職工依法建立工會組織，開展工會活動，維護職工的合法權(quán)益。

合作企業(yè)應(yīng)當為本企業(yè)工會提供必要的活動條件。

第十五條 合作企業(yè)必須在中國境內(nèi)設(shè)置會計帳簿，依照規(guī)定報送會計報表，并接受財政稅務(wù)機關(guān)的監(jiān)督。

合作企業(yè)違反前款規(guī)定，不在中國境內(nèi)設(shè)置會計帳簿的，財政稅務(wù)機關(guān)可以處以罰款，工商行政管理機關(guān)可以責令停止營業(yè)或者吊銷其營業(yè)執(zhí)照。

第十六條 合作企業(yè)應(yīng)當憑營業(yè)執(zhí)照在國家外匯管理機關(guān)允許經(jīng)營外匯業(yè)務(wù)的銀行或者其他金融機構(gòu)開立外匯帳戶。

合作企業(yè)的外匯事宜，依照國家有關(guān)外匯管理的規(guī)定辦理。

第十七條 合作企業(yè)可以向中國境內(nèi)的金融機構(gòu)借款，也可以在中國境外借款。

中外合作者用作投資或者合作條件的借款及其擔保，由各方自行解決。第十八條 合作企業(yè)的各項保險應(yīng)當向中國境內(nèi)的保險機構(gòu)投保。

第十九條 合作企業(yè)可以在經(jīng)批準的經(jīng)營范圍內(nèi)，進口本企業(yè)需要的物資，出口本企業(yè)生產(chǎn)的產(chǎn)品。合作企業(yè)在經(jīng)批準的經(jīng)營范圍內(nèi)所需的原材料、燃料等物資，按照公平、合理的原則，可以在國內(nèi)市場或者在國際市場購買。

第二十條 合作企業(yè)依照國家有關(guān)稅收的規(guī)定繳納稅款并可以享受減稅、免稅的優(yōu)惠待遇。

第二十一條 中外合作者依照合作企業(yè)合同的約定，分配收益或者產(chǎn)品，承擔風(fēng)險和虧損。

中外合作者在合作企業(yè)合同中約定合作期滿時合作企業(yè)的全部固定資產(chǎn)歸中國合作者所有的，可以在合作企業(yè)合同中約定外國合作者在合作期限內(nèi)先行回收投資的辦法。合作企業(yè)合同約定外國合作者在繳納所得稅前回收投資的，必須向財政稅務(wù)機關(guān)提出申請，由財政稅務(wù)機關(guān)依照國家有關(guān)稅收的規(guī)定審查批準。依照前款規(guī)定外國合作者在合作期限內(nèi)先行回收投資的，中外合作者應(yīng)當依照有關(guān)法律的規(guī)定和合作企業(yè)合同的約定對合作企業(yè)的債務(wù)承擔責任。

第二十二條 外國合作者在履行法律規(guī)定和合作企業(yè)合同約定的義務(wù)后分

得的利潤、其他合法收入和合作企業(yè)終止時分得的資金，可以依法匯往國外。合作企業(yè)的外籍職工的工資收入和其他合法收入，依法繳納個人所得稅后，可以匯往國外。

第二十三條 合作企業(yè)期滿或者提前終止時，應(yīng)當依照法定程序?qū)Y產(chǎn)和債權(quán)、債務(wù)進行清算。中外合作者應(yīng)當依照合作企業(yè)合同的約定確定合作企業(yè)財產(chǎn)的歸屬。

合作企業(yè)期滿或者提前終止，應(yīng)當向工商行政管理機關(guān)和稅務(wù)機關(guān)辦理注銷登記手續(xù)。

第二十四條 合作企業(yè)的合作期限由中外合作者協(xié)商并在合作企業(yè)合同中訂明。中外合作者同意延長合作期限的，應(yīng)當在距合作期滿一百八十天前向?qū)彶榕鷾蕶C關(guān)提出申請。審查批準機關(guān)應(yīng)當自接到申請之日起三十天內(nèi)決定批準或者不批準。

第二十五條 中外合作者履行合作企業(yè)合同、章程發(fā)生爭議時，應(yīng)當通過協(xié)商或者調(diào)解解決。中外合作者不愿通過協(xié)商、調(diào)解解決的，或者協(xié)商、調(diào)解不成的，可以依照合作企業(yè)合同中的仲裁條款或者事后達成的書面仲裁協(xié)議，提交中國仲裁機構(gòu)或者其他仲裁機構(gòu)仲裁。

中外合作者沒有在合作企業(yè)合同中訂立仲裁條款，事后又沒有達成書面仲裁協(xié)議的，可以向中國法院起訴。

第二十六條 國務(wù)院對外經(jīng)濟貿(mào)易主管部門根據(jù)本法制定實施細則，報國務(wù)院批準后施行。

第二十七條 本法自公布之日起施行。

第三篇：中華人民共和國中外合資經(jīng)營企業(yè)法

中華人民共和國中外合資經(jīng)營企業(yè)法

1979年7月1日第5屆全國人民代表大會第2次會議通過 1979年7月8日全國人民代表大會常務(wù)委員年4月4日第7屆全國人民

代表大會第3次會議修正 2001年3月15日第9屆全國人民代表大會第4次會議第2次修正

第一條 中華人民共和國為了擴大國際經(jīng)濟合作和技術(shù)交流，允許外國公司、企業(yè)和其它經(jīng)濟組織或個人按照平等互利的原則，經(jīng)中國政府批準，在中

華人民共和國境內(nèi)，同中國的公司、企業(yè)或其它經(jīng)濟組織（以下簡稱中國合營者）共同舉辦合營企業(yè)。

第二條 中國政府依法保護外國合營者按照經(jīng)中國政府批準的協(xié)議、合同、章程在合營企業(yè)的投資、應(yīng)分合營企業(yè)的一切活動應(yīng)遵守中華人民共和國法律、法規(guī)的規(guī)定。

國家對合營企業(yè)不實行國有化和征收；在特殊情況下，根據(jù)社會公共利益的需要，對合營企業(yè)可以依照法相應(yīng)的補償。

第三條 合營各方簽訂的合營協(xié)議、合同、章程，應(yīng)報國家對外經(jīng)濟貿(mào)易主管部門（以下稱審查批準機關(guān)關(guān)應(yīng)在三個月內(nèi)決定批準或不批準。合營企業(yè)經(jīng)

批準后，向國家工商行政管理主管部門登記，領(lǐng)取營業(yè)執(zhí)照，開始營業(yè)。

第四條 合營企業(yè)的形式為有限責任公司。

在合營企業(yè)的注冊資本中，外國合營者的投資比例一般不低于百分之二十五。

合營各方按注冊資本比例分享利潤和分擔風(fēng)險及虧損。

合營者的注冊資本如果轉(zhuǎn)讓必須經(jīng)合營各方同意。

第五條 合營企業(yè)各方可以現(xiàn)金、實物、工業(yè)產(chǎn)權(quán)等進行投資。

外國合營者作為投資的技術(shù)和設(shè)備，必須確實是適合我國需要的先進技術(shù)和設(shè)備。如果有意以落后的技術(shù)失的，應(yīng)賠償損失。

中國合營者的投資可包括為合營企業(yè)經(jīng)營期間提供的場地使用權(quán)。如果場地使用權(quán)未作為中國合營者投資中國政府繳納使用費。

上述各項投資應(yīng)在合營企業(yè)的合同和章程中加以規(guī)定，其價格（場地除外）由合營各方評議商定。

第六條 合營企業(yè)設(shè)董事會，其人數(shù)組成由合營各方協(xié)商，在合同、章程中確定，并由合營各方委派和撤合營各方協(xié)商確定或由董事會選舉產(chǎn)生。中外合營者的一方擔任董事長的，由他方擔任副董事長。董事會根據(jù)平等互利的原則，決定合營企業(yè)的重大問題。董事會的職權(quán)是按合營企業(yè)章程規(guī)定，討論決定合營企業(yè)的一切重大問題：企業(yè)發(fā)展規(guī)劃、生產(chǎn)經(jīng)營活動配、勞動工資計劃、停業(yè)，以及總經(jīng)理、副總經(jīng)

理、總工程師、總會計師、審計師的任命或聘請及其職權(quán)和待遇等。

正副總經(jīng)理（或正副廠長）由合營各方分別擔任。

合營企業(yè)職工的錄用、辭退、報酬、福利、勞動保護、勞動保險等事項，應(yīng)當依法通過訂立合同加以規(guī)定

第七條 合營企業(yè)的職工依法建立工會組織，開展工會活動，維護職工的合法權(quán)益。

合營企業(yè)應(yīng)當為本企業(yè)工會提供必要的活動條件。

第八條 合營企業(yè)獲得的毛利潤，按中華人民共和國稅法規(guī)定繳納合營企業(yè)所得稅后，扣除合營企業(yè)章程勵及福利基金、企業(yè)發(fā)展基金，凈利潤根據(jù)合營

各方注冊資本的比例進行分配。

合營企業(yè)依照國家有關(guān)稅收的法律和行政法規(guī)的規(guī)定，可以享受減稅、免稅的優(yōu)惠待遇。

外國合營者將分得的凈利潤用于在中國境內(nèi)再投資時，可申請退還已繳納的部分所得稅。

第九條 合營企業(yè)應(yīng)憑營業(yè)執(zhí)照在國家外匯管理機關(guān)允許經(jīng)營外匯業(yè)務(wù)的銀行或其他金融機構(gòu)開立外匯賬

合營企業(yè)的有關(guān)外匯事宜，應(yīng)遵照中華人民共和國外匯管理條例辦理。

合營企業(yè)在其經(jīng)營活動中，可直接向外國銀行籌措資金。

合營企業(yè)的各項保險應(yīng)向中國境內(nèi)的保險公司投保。

第十條 合營企業(yè)在批準的經(jīng)營范圍內(nèi)所需的原材料、燃料等物資，按照公平、合理的原則，可以在國內(nèi)買。

鼓勵合營企業(yè)向中國境外銷售產(chǎn)品。出口產(chǎn)品可由合營企業(yè)直接或與其有關(guān)的委托機構(gòu)向國外市場出售，出售。合營企業(yè)產(chǎn)品也可在中國市場銷售。

合營企業(yè)需要時可在中國境外設(shè)立分支機構(gòu)。

第十一條 外國合營者在履行法律和協(xié)議、合同規(guī)定的義務(wù)后分得的凈利潤，在合營企業(yè)期滿或者中止時金，可按合營企業(yè)合同規(guī)定的貨幣，按外匯管理

條例匯往國外。

鼓勵外國合營者將可匯出的外匯存入中國銀行。

第十二條 合營企業(yè)的外籍職工的工資收入和其它正當收入，按中華人民共和國稅法繳納個人所得稅后，外。

第十三條 合營企業(yè)合營期限，可按不同行業(yè)、不同情況，作不同的約定。有的行業(yè)的合營企業(yè)，應(yīng)當約合營企業(yè)，可以約定合營期限，也可以不約定合營期限。約定合營期限的合營企業(yè)，合營各方同意延長合營期限的，應(yīng)在距合營期滿6個月前向?qū)彶榕鷾蕶C關(guān)應(yīng)自接到申請之日起1個月內(nèi)決定批準或不批

準。

第十四條 合營企業(yè)如發(fā)生嚴重虧損、一方不履行合同和章程規(guī)定的義務(wù)、不可抗力等，經(jīng)合營各方協(xié)商批準，并向國家工商行政管理主管部門登記，可

終止合同。如果因違反合同而造成損失的，應(yīng)由違反合同的一方承擔經(jīng)濟責任。

第十五條 合營各方發(fā)生糾紛，董事會不能協(xié)商解決時，由中國仲裁機構(gòu)進行調(diào)解或仲裁，也可由合營各裁。

合營各方?jīng)]有在合同中訂有仲裁條款的或者事后沒有達成書面仲裁協(xié)議的，可以向人民法院起訴。第十六條 本法自公布之日起生效。

第四篇：中外合資經(jīng)營企業(yè)法(中英對照版)

中外合資經(jīng)營企業(yè)法

Title】 THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY JOINT VENTURES[Effective] 【法規(guī)標題】中華人民共和國中外合資經(jīng)營企業(yè)法(２００１修正)[現(xiàn)行有效]

Date Issued:03-15-2001 Effective date:03-15-2001 Issuing authority:National People's Congress Area of law:Foreign-funded Enterprises

【本法變遷史】

中華人民共和國中外合資經(jīng)營企業(yè)法[19790708]

全國人大常委會關(guān)于修改《中外合資經(jīng)營企業(yè)法》的決定(1990)[19900404]

中華人民共和國中外合資經(jīng)營企業(yè)法(1990修正)[19900404]

全國人民代表大會關(guān)于修改《中華人民共和國中外合資經(jīng)營企業(yè)法》的決定(2001)[20010315]

中華人民共和國中外合資經(jīng)營企業(yè)法(2001修正)[20010315]

THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN Equity JOINT VENTURES(Adopted by the Second Session of the Fifth National People's Congress on July 1, 1979 and revised in accordance with “ Resolution on Revision of the Law of the People's Republic of China on Chinese-Foreign Joint Venture” of the Third Session of the Seventh National People's Congress on April 4, 1990, revised for the second time in accordance with “Resolution on Revision of the Law of the People's Republic of China on Chinese-Foreign Joint Venture” of the Fourth Session of the Ninth National People's Congress on March 15, 2001)

中華人民共和國主席令

（第四十八號）

（相關(guān)資料: 法律2篇 行政法規(guī)6篇 部門規(guī)章60篇 司法解釋2篇 其他規(guī)范性文件1篇 案例2篇 裁判文書138篇 修訂沿革 相關(guān)論文106篇 實務(wù)指南）

《全國人民代表大會關(guān)于修改＜中華人民共和國中外合資經(jīng)營企業(yè)法＞的決定》已由中華人民共和國第九屆全國人民代表大會第四次會議于２００１年３月１５日通過，現(xiàn)予公布，自公布之日起施行。

中華人民共和國主席 江澤民

２００１年３月１５日

中華人民共和國中外合資經(jīng)營企業(yè)法

（１９７９年７月１日第五屆全國人民代表大會第二次會議通過 根據(jù)１９９０年４月４日第七屆全國人民代表大會第三次會議《關(guān)于修改＜中華人民共和國中外合資經(jīng)營企業(yè)法＞的決定》修正 根據(jù)２００１年３月１５日第九屆全國人民代表大會第四次會議《關(guān)于修改＜中華人民共和國中外合資經(jīng)營企業(yè)法＞的決定》第二次修正）

Article 1 With a view to expanding international economic co-operation and technical exchange, the People's Republic of China permits foreign companies, enterprises, other economic

中外合資經(jīng)營企業(yè)法

organizations or individuals(hereafter referred to as “foreign joint venture”)to joint with Chinese companies, enterprise or other economic organizations(hereafter referred to as “Chinese joint ventures”)in establishing joint ventures in the People's Republic of China in accordance with the principle of equality and mutual benefit and subject to approval by the Chinese Government.第一條 中華人民共和國為了擴大國際經(jīng)濟合作和技術(shù)交流，允許外國公司、企業(yè)和其它經(jīng)濟組織或個人（以下簡稱外國合營者），按照平等互利的原則，經(jīng)中國政府批準，在中華人民共和國境內(nèi)，同中國的公司、企業(yè)或其它經(jīng)濟組織（以下簡稱中國合營者）共同舉辦合營企業(yè)。

（相關(guān)資料: 裁判文書8篇 修訂沿革 相關(guān)論文2篇 實務(wù)指南）

Article 2 The Chinese Government protects, in accordance with the law, the investment of foreign joint ventures, the profits due to them and their other lawful rights and interest in a joint venture, pursuant to the agreement, contract and articles of association approved by the Chinese Government.Joint ventures shall follow the provisions of the laws and regulations of the People's Republic of China in all their activities.The state does not practise nationalization and expropriation of a joint venture;under special circumstances, the state, in accordance with the needs of social public interest, expropriates a joint venture pursuant to legal procedures and offers corresponding compensations.第二條 中國政府依法保護外國合營者按照經(jīng)中國政府批準的協(xié)議、合同、章程在合營企業(yè)的投資、應(yīng)分得的利潤和其它合法權(quán)益。

合營企業(yè)的一切活動應(yīng)遵守中華人民共和國法律、法規(guī)的規(guī)定。

國家對合營企業(yè)不實行國有化和征收；在特殊情況下，根據(jù)社會公共利益的需要，對合營企業(yè)可以依照法律程序?qū)嵭姓魇?，并給予相應(yīng)的補償。

（相關(guān)資料: 裁判文書17篇 修訂沿革 相關(guān)論文1篇 實務(wù)指南）

Article 3 The joint venture agreement, contract and articles of association signed by the parties to the venture shall be submitted to the competent authorities of foreign economic relations and trade(hereafter referred to as approval authorities), and the approval authorities shall, within three months, decide whether to approve or disapprove them.After approval, the joint venture shall register with the state competent authorities of administration for industry and commerce to obtain a licence to do business and start operations.第三條 合營各方簽訂的合營協(xié)議、合同、章程，應(yīng)報國家對外經(jīng)濟貿(mào)易主管部門（以下稱審查批準機關(guān)）審查批準。審查批準機關(guān)應(yīng)在三個月內(nèi)決定批準或不批準。合營企業(yè)經(jīng)批準后，向國家工商行政管理主管部門登記，領(lǐng)取營業(yè)執(zhí)照，開始營業(yè)。

（相關(guān)資料: 地方法規(guī)13篇 案例1篇 裁判文書29篇 修訂沿革 相關(guān)論文3篇 實務(wù)指南）

Article 4 A joint venture shall take the form of a limited liability company.The proportion of the investment contributed by the foreign joint venturer(s)shall generally not be less than 25% of the registered capital of a joint venture.The parties to the venture shall share the profits, risks and losses in proportion to their respective contributions to the registered capital.No assignment of the registered capital of a joint venturer shall be made without the consent of the other parties

中外合資經(jīng)營企業(yè)法

to the venture.第四條 合營企業(yè)的形式為有限責任公司。

在合營企業(yè)的注冊資本中，外國合營者的投資比例一般不低于百分之二十五。

合營各方按注冊資本比例分享利潤和分擔風(fēng)險及虧損。

合營者的注冊資本如果轉(zhuǎn)讓必須經(jīng)合營各方同意。

（相關(guān)資料: 部門規(guī)章1篇 裁判文書12篇 修訂沿革 相關(guān)論文9篇 實務(wù)指南）

Article 5 Each party to a joint venture may make its investment in cash, in kind or in industrial property rights, etc.The technology and the equipment that serve as a foreign joint venturer's investment must be advanced technology and equipment that actually suit our country's needs.If the foreign joint venturer causes losses by deception through the intentional use of backward technology and equipment, it shall pay compensation for the losses.The investment of a Chinese joint venturer may include the right to the use of a site provided for the joint venture during the period of its operation.If the right to the use of the site does not constitute a part of a Chinese joint venturer's investment, the joint venture shall pay the Chinese Government a fee for its use.The various investments referred to above shall be specified in the joint venture contract and articles of association, and the value of each(excluding that of the site)shall be jointly assessed by the parties to the venture.第五條 合營企業(yè)各方可以現(xiàn)金、實物、工業(yè)產(chǎn)權(quán)等進行投資。

外國合營者作為投資的技術(shù)和設(shè)備，必須確實是適合我國需要的先進技術(shù)和設(shè)備。如果有意以落后的技術(shù)和設(shè)備進行欺騙，造成損失的，應(yīng)賠償損失。

中國合營者的投資可包括為合營企業(yè)經(jīng)營期間提供的場地使用權(quán)。如果場地使用權(quán)未作為中國合營者投資的一部分，合營企業(yè)應(yīng)向中國政府繳納使用費。

上述各項投資應(yīng)在合營企業(yè)的合同和章程中加以規(guī)定，其價格（場地除外）由合營各方評議商定。

（相關(guān)資料: 裁判文書3篇 修訂沿革 相關(guān)論文7篇 實務(wù)指南）

Article 6 A joint venture shall have a board of directors, which shall have its size and composition stipulated in the contract and the articles of association after consultation between the parties to the venture, and the directors shall be appointed and replaced by the parties to the venture.The Chairman and the vice-chairman are determined by the parties to the venture or elected by the board of directors.Either party of the Chinese-foreign joint venture may be the chairman and the other shall assume the office of vice-chairman.In handling major problems, the board of directors shall reach a decision through consultation by the parties to the venture, in accordance with the principle of equality and mutual benefit.The board of directors is empowered, pursuant to the provisions of the articles of association of the joint venture, to discuss and decide all major problems of the venture: expansion programmes, proposals for production and operating activities, the budget for revenues and expenditures, distribution of profits, plans concerning manpower and pay scales, the termination of business and the appointment or employment of the president, the vice-president(s), the chief engineer, the treasurer and the auditors, as well as their powers and terms of employment, etc.The offices of president and vice-president(s)(or factory manager and deputy manager(s)shall be assumed by the respective parties to the

中外合資經(jīng)營企業(yè)法

venture.Contracts shall be entered into in accordance with the law to prescribe the recruitment, dismissal, remuneration, welfare, labor protection, labor insurance, etc..第六條 合營企業(yè)設(shè)董事會，其人數(shù)組成由合營各方協(xié)商，在合同、章程中確定，并由合營各方委派和撤換。董事長和副董事長由合營各方協(xié)商確定或由董事會選舉產(chǎn)生。中外合營者的一方擔任董事長的，由他方擔任副董事長。董事會根據(jù)平等互利的原則，決定合營企業(yè)的重大問題。

董事會的職權(quán)是按合營企業(yè)章程規(guī)定，討論決定合營企業(yè)的一切重大問題：企業(yè)發(fā)展規(guī)劃、生產(chǎn)經(jīng)營活動方案、收支預(yù)算、利潤分配、勞動工資計劃、停業(yè)，以及總經(jīng)理、副總經(jīng)理、總工程師、總會計師、審計師的任命或聘請及其職權(quán)和待遇等。

正副總經(jīng)理（或正副廠長）由合營各方分別擔任。

合營企業(yè)職工的錄用、辭退、報酬、福利、勞動保護、勞動保險等事項，應(yīng)當依法通過訂立合同加以規(guī)定。

（相關(guān)資料: 裁判文書18篇 修訂沿革 相關(guān)論文3篇 實務(wù)指南）

Article 7 The staff employees of the joint venture may establish trade unions in accordance with the law, carry out the activities of the trade union and defend the lawful rights and interests of the employees.Joint ventures shall provide necessary conditions for the activities of the trade unions thereof.第七條 合營企業(yè)的職工依法建立工會組織，開展工會活動，維護職工的合法權(quán)益。

合營企業(yè)應(yīng)當為本企業(yè)工會提供必要的活動條件。

（相關(guān)資料: 裁判文書2篇 實務(wù)指南）

Article 8 After payment, pursuant to the provisions of the tax laws of the People's Republic of China, of the joint venture income tax on the gross profit earned by the joint venture and after deduction from the gross profit of a reserve fund, a bonus and welfare fund for staff and workers, and a venture expansion fund, as provided in the articles of association of the joint venture, the net profit shall be distributed to the parties to the joint venture in proportion to their respective contributions to the registered capital.A joint venture may enjoy the preferential treatment of reduction of or exemption from tax pursuant to relevant state taxation laws or administrative decrees.A foreign joint venturer that reinvests in China its share of the net profit may apply for refund of a part of the income taxes already paid.第八條 合營企業(yè)獲得的毛利潤，按中華人民共和國稅法規(guī)定繳納合營企業(yè)所得稅后，扣除合營企業(yè)章程規(guī)定的儲備基金、職工獎勵及福利基金、企業(yè)發(fā)展基金，凈利潤根據(jù)合營各方注冊資本的比例進行分配。

合營企業(yè)依照國家有關(guān)稅收的法律和行政法規(guī)的規(guī)定，可以享受減稅、免稅的優(yōu)惠待遇。

外國合營者將分得的凈利潤用于在中國境內(nèi)再投資時，可申請退還已繳納的部分所得稅。

（相關(guān)資料: 裁判文書4篇 修訂沿革 相關(guān)論文1篇 實務(wù)指南）

Article 9 A joint venture shall, with its business licence, open a foreign exchange account at the

中外合資經(jīng)營企業(yè)法

banks or other financial organizations approved by the state foreign exchange control administrative organs to handle foreign exchange business.The pertinent foreign exchange transactions of a joint venture shall be conducted in accordance with the regulations on foreign exchange control of the People's Republic of China.In its operating activities a joint venture may directly raise funds from foreign banks.All insurances of joint ventures shall be procured at the insurance companies within the territory of the People's Republic of China.第九條 合營企業(yè)應(yīng)憑營業(yè)執(zhí)照在國家外匯管理機關(guān)允許經(jīng)營外匯業(yè)務(wù)的銀行或其它金融機構(gòu)開立外匯帳戶。

合營企業(yè)的有關(guān)外匯事宜，應(yīng)遵照中華人民共和國外匯管理條例辦理。

合營企業(yè)在其經(jīng)營活動中，可直接向外國銀行籌措資金。

合營企業(yè)的各項保險應(yīng)向中國境內(nèi)的保險公司投保。

（相關(guān)資料: 裁判文書1篇 修訂沿革 相關(guān)論文2篇 實務(wù)指南）

Article 10 The Joint venture may purchase the materials such as raw materials, fuels, etc.as needed within the approved scope of business either on the domestic or international market according to the principle of fairness and reasonableness.A joint venture is encouraged to market its products outside China.Export products may be distributed to foreign markets through the joint venture directly or through associated agencies, and they may also be distributed through China's foreign trade agencies.Products of the joint venture may also be distributed in the Chinese market.Whenever necessary, a joint venture may establish branches outside China.第十條 合營企業(yè)在批準的經(jīng)營范圍內(nèi)所需的原材料、燃料等物資，按照公平、合理的原則，可以在國內(nèi)市場或者在國際市場上購買。

鼓勵合營企業(yè)向中國境外銷售產(chǎn)品。出口產(chǎn)品可由合營企業(yè)直接或與其有關(guān)的委托機構(gòu)向國外市場出售，也可通過中國的外貿(mào)機構(gòu)出售。合營企業(yè)產(chǎn)品也可在中國市場銷售。

合營企業(yè)需要時可在中國境外設(shè)立分支機構(gòu)。

（相關(guān)資料: 裁判文書3篇 修訂沿革 相關(guān)論文1篇 實務(wù)指南）

Article 11 The net profit that a foreign joint venturer receives after fulfilling its obligations under the laws and the agreement and the contract, the funds it receives at the time of the joint venture's scheduled expiration or early termination, and its other funds may be remitted abroad in accordance with the foreign exchange regulations and in the currency specified in the joint venture contract.A foreign joint venturer shall be encouraged to deposit in the Bank of China foreign exchange that it is entitled to remit abroad.第十一條 外國合營者在履行法律和協(xié)議、合同規(guī)定的義務(wù)后分得的凈利潤，在合營企業(yè)期滿或者中止時所分得的資金以及其它資金，可按合營企業(yè)合同規(guī)定的貨幣，按外匯管理條例匯往國外。

鼓勵外國合營者將可匯出的外匯存入中國銀行。

（相關(guān)資料: 修訂沿革 實務(wù)指南）

Article 12 The wages, salaries and other legitimate income earned by the foreign staff and

中外合資經(jīng)營企業(yè)法

workers of a joint venture, after payment of the individual income tax under the tax laws of the People's Republic of China, may be remitted abroad in accordance with the foreign exchange regulations.第十二條 合營企業(yè)的外籍職工的工資收入和其它正當收入，按中華人民共和國稅法繳納個人所得稅后，可按外匯管理條例匯往國外。

（相關(guān)資料: 修訂沿革 實務(wù)指南）

Article 13 The contract period of a joint venture may be decided differently according to its particular line of business and circumstance.The joint ventures of some trades should decided the contract period;and other may or may not decide the contract period.A joint venture that has set a contract period should, if the parties to the joint venture agree to extend the contract period, apply to the approval authorities six months ahead of the expiration of the contract period.The latter should make the decision of approval or disapproval within one month as of the date of application.第十三條 合營企業(yè)的合營期限，按不同行業(yè)、不同情況，作不同的約定。

有的行業(yè)的合營企業(yè)，應(yīng)當約定合營期限；有的行業(yè)的合營企業(yè)，可以約定合營期限，也可以不約定合營期限。約定合營期限的合營企業(yè)，合營各方同意延長合營期限的，應(yīng)在距合營期滿六個月前向?qū)彶榕鷾蕶C關(guān)提出申請。審查批準機關(guān)應(yīng)自接到申請之日起一個月內(nèi)決定批準或不批準。

（相關(guān)資料: 部門規(guī)章1篇 地方法規(guī)1篇 裁判文書2篇 修訂沿革 實務(wù)指南）

Article 14 In case of heavy losses, failure of a party to fulfil the obligations prescribed by the contract and the articles of association, force majeure, etc, the contract may be terminated through consultation and agreement by the parties to the venture, subject to approval by the approval authorities and to registration with the state competent authorities of administration for industry and commerce.In cases of losses caused by a breach of contract, the financial responsibility shall be borne by the party that has violated the contract.第十四條 合營企業(yè)如發(fā)生嚴重虧損、一方不履行合同和章程規(guī)定的義務(wù)、不可抗力等，經(jīng)合營各方協(xié)商同意，報請審查批準機關(guān)批準，并向國家工商行政管理主管部門登記，可終止合同。如果因違反合同而造成損失的，應(yīng)由違反合同的一方承擔經(jīng)濟責任。

（相關(guān)資料: 地方法規(guī)1篇 裁判文書6篇 修訂沿革 相關(guān)論文2篇 實務(wù)指南）

Article 15 Disputes arising between the parties to a joint venture that the board of directors cannot settle through consultation may be settled through mediation or arbitration by a Chinese arbitration agency or through arbitration by another arbitration agency agreed upon by the parties to the venture.Where no arbitration clauses have been included in the joint venture contract or no written arbitration agreement have been reached after a dispute arises, any party may bring a suit with the people's court.第十五條 合營各方發(fā)生糾紛，董事會不能協(xié)商解決時，由中國仲裁機構(gòu)進行調(diào)解或仲裁，也可由合營各方協(xié)議在其它仲裁機構(gòu)仲裁。

中外合資經(jīng)營企業(yè)法

合營各方?jīng)]有在合同中訂有仲裁條款的或者事后沒有達成書面仲裁協(xié)議的，可以向人民法院起訴。

（相關(guān)資料: 司法解釋1篇 裁判文書1篇 修訂沿革 相關(guān)論文3篇 實務(wù)指南）

Article 16 This Law shall come into force on the date of its promulgation.第十六條 本法自公布之日起生效。

第五篇：中華人民共和國中外合資經(jīng)營企業(yè)法

中華人民共和國中外合資經(jīng)營企業(yè)法(2001年)第一條 中華人民共和國為了擴大國際經(jīng)濟合作和技術(shù)交流，允許外國公司、企業(yè)和其它經(jīng)濟組織或個人(以下簡稱外國合營者)，按照平等互利的原則，經(jīng)中國政府批準，在中華人民共和國境內(nèi)，同中國的公司、企業(yè)或其它經(jīng)濟組織(以下簡稱中國合營者)共同舉辦合營企業(yè)。