當(dāng)前位置：希尼爾首頁 > 英文法規(guī)
>中華人民共和國中外合作經(jīng)營企業(yè)法實施細(xì)則-中英雙語
中華人民共和國中外合作經(jīng)營企業(yè)法實施細(xì)則-中英對照法律英語
青島希尼爾翻譯公司 2016年8月2日整理發(fā)布
中華人民共和國中外合作經(jīng)營企業(yè)法實施細(xì)則
Detailed Rules for the Implementation of the Law of the PRC on Sino-Foreign
Contractual Joint Ventures
（1995年8月7日國務(wù)院批準(zhǔn)，1995年9月4日對外貿(mào)易經(jīng)濟(jì)合作部發(fā)布）
(Approved by the State Council of the People's Republic of China on August 7,
1995 and Promulgated by the Ministry of Foreign Trade and Economic Cooperation
on September 4, 1995)
第一章 總則
Chapter I General Provisions
第一條 根據(jù)《中華人民共和國中外合作經(jīng)營企業(yè)法》，制定本實施細(xì)則。
Article 1 This detailed rules are formulated in accordance with the Law of the
People's Republic of China on Sino-Foreign Contractual Joint Ventures.
第二條 在中國境內(nèi)舉辦中外合作經(jīng)營企業(yè)（以下簡稱合作企業(yè)），應(yīng)當(dāng)符合國家的發(fā)展政策和產(chǎn)業(yè)政策，遵守國家關(guān)于指導(dǎo)外商投資方向的規(guī)定。
Article 2 The establishment of a Sino-foreign contractual joint venture
(hereinafter referred to as contractual JV) within the Chinese territory shall
conform to the national development policy and industrial policy, and abide by
the State instructive directory on foreign investment.
第三條 合作企業(yè)在批準(zhǔn)的合作企業(yè)協(xié)議、合同、章程范圍內(nèi)，依法自主地開展業(yè)務(wù)、進(jìn)行經(jīng)營管理活動，不受任何組織或者個人的干涉。
Article 3 Contractual JVs shall independently carry out its business
activities and management the scope stipulated in the contractual JV agreement,
and contract and articles of association, and are not subject to interference
from any organization or individual.
第四條 合作企業(yè)包括依法取得中國法人資格的合作企業(yè)和不具有法人資格的合作企業(yè)。
Article 4 A contractual JV may be one with or without the Chinese legal person
status.
不具有法人資格的合作企業(yè)，本實施細(xì)則第九章有特別規(guī)定的，從其規(guī)定。
Those without shall follow relevant special regulations stipulated in Chapter
IX of this detailed rules.
第五條 合作企業(yè)的主管部門為中國合作者的主管部門。
Article 5 Unless otherwise regulated by laws and decrees, the administrative
authority of a contractual JV is the administrative department of the Chinese
party.
合作企業(yè)有二個以上中國合作者的，由審查批準(zhǔn)機(jī)關(guān)會同有關(guān)部門協(xié)商確定一個主管部門。但是，法律、行政法規(guī)另有規(guī)定的除外。
In cases there are more than two Chinese parties, one administrative
department shall be appointed through consultations between the examination and
approval authorities and the departments concerned.
合作企業(yè)的主管部門對合作企業(yè)的有關(guān)事宜依法進(jìn)行協(xié)調(diào)、提供協(xié)助。
The administrative department shall coordinate relevant affairs of the venture
and provide assistance according to law.
第二章 合作企業(yè)的設(shè)立
Chapter II Establishment of a Contractual JV
第六條 設(shè)立合作企業(yè)由對外貿(mào)易經(jīng)濟(jì)合作部或者國務(wù)院授權(quán)的部門和地方人民政府審查批準(zhǔn)。
Article 6 The establishment of a contractual JV is subject to examination and
approval by the Ministry of Foreign Trade and Economic Cooperation (Moftec), or
authorized departments of the State Council and local people's governments.
設(shè)立合作企業(yè)屬于下列情形的，由國務(wù)院授權(quán)的部門或者地方人民政府審查批準(zhǔn)：
The establishment of contractual JVs shall be examined and approved by
authorized departments of the State Council and local people's governments if
the joint ventures are of the following conditions:
（一）投資總額在國務(wù)院規(guī)定由國務(wù)院授權(quán)的部門或者地方人民政府審批的投資限額以內(nèi)的；
(1) The total amount of investment falls within the limit set by the State
Council for examination by authorized departments of the State Council and local
people's governments.
?。ǘ┳曰I資金，并且不需要國家平衡建設(shè)、生產(chǎn)條件的；
(2) The investment fund is raised independently, and contraction and
production conditions of the venture dose not need State balance.
（三）產(chǎn)品出口不需要領(lǐng)取國家有關(guān)主管部門發(fā)放的出口配額、許可證，或者雖需要領(lǐng)取，但在報送項目建議書前已征得國家有關(guān)主管部門同意的；
(3) The venture's export dose not need to obtain export quotas or licenses
issued by relevant State administrative departments; or if export quotas and
licenses are needed, it has been granted approval by State administrative
departments prior to filing the project proposal.
（四）有法律、行政法規(guī)規(guī)定由國務(wù)院授權(quán)的部門或者地方人民政府審查批準(zhǔn)的其他情形的。
(4) Other cases where the establishment of a contractual JV shall be examined
and approved by authorized departments of the State Council and local people's
governments.
第七條 設(shè)立合作企業(yè)，應(yīng)當(dāng)由中國合作者向?qū)彶榕鷾?zhǔn)機(jī)關(guān)報送下列文件：
Article 7 To establish a contractual JV, the Chinese party shall submit the
following documents to the examination and approval authorities:
?。ㄒ唬┰O(shè)立合作企業(yè)的項目建議書，并附送主管部門審查同意的文件；
(1)Project proposal for establishing a contractual JV, together with the
documents of approval handed out by the administrative departments;
?。ǘ┖献鞲鞣焦餐幹频目尚行匝芯繄蟾妫⒏剿椭鞴懿块T審查同意的文件；
(2) Feasibility report jointly prepared by all parties, together with the
documents of approval handed out by the administrative departments;
（三）由合作各方的法定代表人或其授權(quán)的代表簽署的合作企業(yè)協(xié)議、合同、章程；
(3) Contractual JV agreement, contract and articles of association signed by
the legal representatives venture, or their proxies, of all parties of the
venture;
（四）合作各方的營業(yè)執(zhí)照或者注冊登記證明、資信證明及法定代表人的有效證明文件，外國合作者是自然人的，應(yīng)當(dāng)提供有關(guān)其身份、履歷和資信情況的有效證明文件；
(4) Business licenses of all parties of the venture, their registration
certificates, credit certificates and valid certificates of the legal
representatives; in case the foreign party is a natural person, valid
certificates of identification, curriculum vitae and credit conditions;
?。ㄎ澹┖献鞲鞣絽f(xié)商確定的合作企業(yè)董事長、副董事長、董事或者聯(lián)合管理委員會主任、副主任、委員的人選名單；
(5) List of candidates for the chairman, deputy-chairman, directors of the
board of the contractual JV, or the director, deputy director and members of the
joint management committee;
?。彶榕鷾?zhǔn)機(jī)關(guān)要求報送的其他文件。
(6) Other documents required by the examination and approval authorities.
前款所列文件，除第四項中所列外國合作者提供的文件外，必須報送中文本，第二項、第三項和第五項所列文件可以同時報送合作各方商定的一種外文本。
Except for documents listed in item (4) that need to be submitted by the
foreign parties, the aforesaid documents must be submitted in the Chinese
language; Documents listed in items(2),(3) and (5) may be simultaneously
submitted in foreign language agreed upon by all parties of venture.
審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)自收到規(guī)定的全部文件之日起４５天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)；審查批準(zhǔn)機(jī)關(guān)認(rèn)為報送的文件不全或者有不當(dāng)之處的，有權(quán)要求合作各方在指定期間內(nèi)補(bǔ)全或者修正。
The examination and approval authorities shall decide whether to approve the
application or not within 45 days from receipt of all required documents. The
authorities have the right to demand mending and revision of the submitted
documents within a set time if they think the documents are incomplete or have
inappropriate parts.
第八條 對外貿(mào)易經(jīng)濟(jì)合作部和國務(wù)院授權(quán)的部門批準(zhǔn)設(shè)立的合作企業(yè)，由對外貿(mào)易經(jīng)濟(jì)合作部頒發(fā)批準(zhǔn)證書。
Article 8 Morftec shall issue approval certificates to the contractual JVs
approved for establishment by it and government departments authorized by the
State Council.
國務(wù)院授權(quán)的地方人民政府批準(zhǔn)設(shè)立的合作企業(yè)，由有關(guān)地方人民政府頒發(fā)批準(zhǔn)證書，并自批準(zhǔn)之日起３０天內(nèi)將有關(guān)批準(zhǔn)文件報送對外貿(mào)易經(jīng)濟(jì)合作部備案。
Local people's governments authorized by the State Council shall issue
approval certificates to the ventures it has approved for establishment, and
shall put relevant approval documents on the record of Moftec within 30 days
from the approval date.
批準(zhǔn)設(shè)立的合作企業(yè)應(yīng)當(dāng)依法向工商行政管理機(jī)關(guān)申請登記，領(lǐng)取營業(yè)執(zhí)照。
Approved contractual JVs shall apply for registration with the administrative
authorities for industry and commerce, and obtain business licenses according to
law.
第九條 申請設(shè)立合作企業(yè)，有下列情形之一時，不予批準(zhǔn)：
Article 9 Applications for the establishment of contractual JVs shall not be
approval on any one of the following conditions:
?。ㄒ唬p害國家主權(quán)或者社會公共利益的；
(1) Detrimental to national sovereignty and public interests;
（二）危害國家安全的；
(2) Hazardous to national security;
?。ㄈΝh(huán)境造成污染損害的；
(3) Causing pollution on environment;
?。ㄋ模┯羞`反法律、行政法規(guī)或者國家產(chǎn)業(yè)政策的其他情形的。
(4) Other conditions that run against laws, decrees or the national industrial
policy.
第十條 本實施細(xì)則所稱合作企業(yè)協(xié)議，是指合作各方對設(shè)立合作企業(yè)的原則和主要事項達(dá)成一致意見后形成的書面文件。
Article 10 The contractual JV agreement mentioned in this detailed rules
refers to the written document whose principles and major points governing the
JV establishment are agreed upon and concluded by all parties.
本實施細(xì)則所稱合作企業(yè)合同，是指合作各方為設(shè)立合作企業(yè)就相互之間的權(quán)利、義務(wù)關(guān)系達(dá)成一致意見后形成的書面文件。
The contractual JV contract mentioned in this detailed rules refers to the
written document agreed upon and concluded by all parties on their rights and
obligations for establishing the venture.
本實施細(xì)則所稱合作企業(yè)章程，是指按照合作企業(yè)合同的約定，經(jīng)合作各方一致同意，約定合作企業(yè)的組織原則、經(jīng)營管理方法等事項的書面文件。
The contractual JV articles of association mentioned in this detailed rules
refers to the written document drafted according to the joint venture contract
and agreed upon by all parties on matters including the organizational
principles, operation and management methods.
合作企業(yè)協(xié)議、章程的內(nèi)容與合作企業(yè)合同不一致的，以合作企業(yè)合同為準(zhǔn)。
In case the contractual JV agreement and the articles of association
contradict with the contractual JV, the contract shall prevail.
合作各方可以不訂立合作企業(yè)協(xié)議。
It is not absolutely necessary for cooperative parties to formulate
contractual JV agreement.
第十一條 合作企業(yè)協(xié)議、合同、章程自審查批準(zhǔn)機(jī)關(guān)頒發(fā)批準(zhǔn)證書之日起生效。
Article 11 The contractual JV agreement, contract, articles of association
take effect upon the issuing date of approval certificate handed out by the
examination and approval authorities.
在合作期限內(nèi)，合作企業(yè)協(xié)議、合同、章程有重大變更的，須經(jīng)審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)。
Consent of the examination and approval authorities shall be obtained to make
any major change to the agreement, contract, articles of association within the
term of cooperation.
第十二條 合作企業(yè)合同應(yīng)當(dāng)載明下列事項：
Article 12 The contractual JV contract shall include the following items:
（一）合作各方的名稱、注冊地、住所及法定代表人的姓名、職務(wù)、國籍（外國合作者是自然人的，其姓名、國籍和住所）；
(1) Names, registration localities, and addresses of all parties, as well as
names, professions and nationalities of the legal representatives( or name,
nationality, and address, in case the foreign party is a natural person).
（二）合作企業(yè)的名稱、住所、經(jīng)營范圍；
(2) Name, address, and business scope of the contractual JV.
（三）合作企業(yè)的投資總額，注冊資本，合作各方投資或者提供合作條件的方式、期限；
(3) Total amount of investment, registered capital of the venture, ways and
time limit for all parties to contribute investment or provide cooperation
input.
（四）合作各方投資或者提供的合作條件的轉(zhuǎn)讓；
(4) Assignment of the investment contributed by all parties or conditions for
transfer.
?。ㄎ澹┖献鞲鞣绞找婊蛘弋a(chǎn)品的分配，風(fēng)險或者虧損的分擔(dān)；
(5) Distribution of earnings or products between all parties and ways to share
risks and losses.
?。┖献髌髽I(yè)董事會或者聯(lián)合管理委員會的組成以及董事或者聯(lián)合管理委員會委員名額的分配，總經(jīng)理及其他高級管理人員的職責(zé)和聘任、解聘辦法；
(6) Composition of the board of directors or joint management committee, and
distribution of the number of directors of the board or committee members
between the parties, and duties, appointment and dismissal of the general
manager and other high-ranking managerial personnel.
（七）采用的主要生產(chǎn)設(shè)備、生產(chǎn)技術(shù)及其來源；
(7) Main production facilities and technologies adopted, and their sources of
supply.
?。ò耍┊a(chǎn)品在中國境內(nèi)銷售和境外銷售的安排；
(8) Arrangement for product sales in and outside China.
?。ň牛┖献髌髽I(yè)外匯收支的安排；
(9) Arrangement for the venture's foreign exchange income and expenditure.
（十）合作企業(yè)的期限、解散和清算；
(10) The venture's duration, dissolution and liquidation.
（十一）合作各方其他義務(wù)以及違反合同的責(zé)任；
(11) Other obligations of all parties and their liabilities for breach of
contract.
（十二）財務(wù)、會計、審計的處理原則；
(12) Principles for handling finance, accounting and auditing.
?。ㄊ┖献鞲鞣街g爭議的處理；
(13) Settlement of disputes between the parties.
?。ㄊ模┖献髌髽I(yè)合同的修改程序。
(14) Procedures for modifying the JV contract.
第十三條 合作企業(yè)章程應(yīng)當(dāng)載明下列事項：
Article 13 The contractual JV articles of association shall include the
following items:
（一）合作企業(yè)名稱及住所；
(1) Names and address of the venture;
（二）合作企業(yè)的經(jīng)營范圍和合作期限；
(2) Business scope and cooperation term;
（三）合作各方的名稱、注冊地、住所及法定代表人的姓名、職務(wù)和國籍（外國合作者是自然人的，其姓名、國籍和住所）；
(3) Names, registration localities and addresses of all parties, as well as
names, professions and nationalities of the legal representatives ( or name,
nationality and address in case the foreign participant is a natural person);
?。ㄋ模┖献髌髽I(yè)的投資總額，注冊資本，合作各方投資或者提供合作條件的方式、期限。
(4) Total amount of investment, registered capital of the venture, ways and
time limit for each party to contribute investment or provide cooperation input;
（五）合作各方收益或者產(chǎn)品的分配，風(fēng)險或者虧損的分擔(dān)；
(5) Distribution of earnings or products between all parties and ways to share
risks and losses;
?。┖献髌髽I(yè)董事會或者聯(lián)合管理委員會的組成、職權(quán)和議事規(guī)則，董事會董事或者聯(lián)合管理委員會的任期，董事長、副董事長或者聯(lián)合管理委員會主任、副主任的職責(zé)；
(6) Composition, duties and powers, and rules of procedures for the board of
directors or the joint management committee, term of office for the directors of
the board or committee members, and duties of the chairman, deputy-chairman of
the board or the director, deputy-director of the joint management committee;
?。ㄆ撸┙?jīng)營管理機(jī)構(gòu)的設(shè)置、職權(quán)、辦事規(guī)則，總經(jīng)理及其他高級管理人員的職責(zé)和聘任、解聘辦法；
(7) Formation, duties and powers, and rules of procedures for the operation
and management organization, and duties, appointment and dismissal of the
general manager and other high-ranking managerial personnel;
?。ò耍┯嘘P(guān)職工招聘、培訓(xùn)、勞動合同、工資、社會保險、福利、職業(yè)安全衛(wèi)生等勞動管理事項的規(guī)定；
(8) Labor management regulations on employment, training, labor contract,
salaries, social insurance, welfare and labor protection;
（九）合作企業(yè)財務(wù)、會計和審計制度；
(9) Rules for finance, accounting and auditing;
?。ㄊ┖献髌髽I(yè)解散和清算辦法；
(10) Ways for dissolution and liquidation;
?。ㄊ唬┖献髌髽I(yè)章程的修改程序。
(11) Procedures for modifying the articles of association.
第三章 組織形式與注冊資本
Chapter III Organizational Formation & Registered Capital
第十四條 合作企業(yè)依法取得中國法人資格的，為有限責(zé)任公司。除合作企業(yè)合同另有約定外，合作各方以其投資或者提供的合作條件為限對合作企業(yè)承擔(dān)責(zé)任。
Article 14 The contractual JV that is accorded Chinese legal person status by
law is a limited liability company. Unless otherwise stipulated in the
contractual JV contract, each party is responsible for the venture within the
limit of the investments or cooperation conditions it contributes.
合作企業(yè)以其全部資產(chǎn)對合作企業(yè)的債務(wù)承擔(dān)責(zé)任。
The contractual JV is liable to the venture's debts with all its assets.
第十五條 合作企業(yè)的投資總額，是指按照合作企業(yè)合同、章程規(guī)定的生產(chǎn)經(jīng)營規(guī)模，需要投入的資金總和。
Article 15 The total amount of investment of a contractual JV refers to the
total sum of capital required by the production and operation scale regulated in
the JV contract and articles of association.
第十六條 合作企業(yè)的注冊資本，是指為設(shè)立合作企業(yè)，在工商行政管理機(jī)關(guān)登記的合作各方認(rèn)繳的出資額之和。
Article 16 The registered capital of a contractual JV refers to the total sum
of capital agreed to be contributed by all parties and registered with the
administrative authorities for industry and commerce for establishing the
venture.
注冊資本以人民幣表示，也可以用合作各方約定的一種可自由兌換的外幣表示。
The registered capital can be presented either in RMB or in one freely
convertible foreign currency agreed upon by all parties.
合作企業(yè)注冊資本在合作期限內(nèi)不得減少。但是，因投資總額和生產(chǎn)經(jīng)營規(guī)模等變化，確需減少的，須經(jīng)審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)。
The registered capital of a contractual JV shall not be decreased within the
term of cooperation. In case it is absolutely necessary to decrease the
registered capital because of changes in the total amount of investment and
production and operation scale, approval shall be obtained from examination and
approval authorities.
第四章 投資、合作條件
Chapter IV Investment & Conditions for Cooperation
第十七條 合作各方應(yīng)當(dāng)依照有關(guān)法律、行政法規(guī)的規(guī)定和合作企業(yè)合同的約定，向合作企業(yè)投資或者提供合作條件。
Article 17 Each party shall contribute its investment or cooperation input to
the contractual JV according to laws, decrees and contractual JV contract.
第十八條 合作各方向合作企業(yè)的投資或者提供的合作條件可以是貨幣，也可以是實物或者工業(yè)產(chǎn)權(quán)、專有技術(shù)、土地使用權(quán)等財產(chǎn)權(quán)利。
Article 18 The investment or cooperation input contributed by all parties may
be provided in cash or in kind or other property rights such as industrial
property rights, technical know-how, land-use rights, etc.
中國合作者的投資或者提供的合作條件，屬于國有資產(chǎn)的，應(yīng)當(dāng)依照有關(guān)法律、行政法規(guī)的規(guī)定進(jìn)行資產(chǎn)評估。
Asset appraisal shall be conducted according to relevant laws and decrees if
the investment or cooperation input of the Chinese party is State-owned assets.
在依法取得中國法人資格的合作企業(yè)中，外國合作者的投資一般不低于合作企業(yè)注冊資本的２５％。
In a contractual JV that is accorded by law the status of a Chinese legal
person, the foreign party's investment shall generally be no less than 25
percent of the venture's registered capital.
在不具有法人資格的合作企業(yè)中，對合作各方向合作企業(yè)投資或者提供合作條件的具體要求，由對外貿(mào)易經(jīng)濟(jì)合作部規(guī)定。
In a contractual JV without the status of a Chinese legal person, specific
requirements for investment or cooperation input contributed by each party shall
be regulated by Moftec.
第十九條 合作各方應(yīng)當(dāng)以其自有的財產(chǎn)或者財產(chǎn)權(quán)利作為投資或者合作條件，對該投資或者合作條件不得設(shè)置抵押權(quán)或者其他形式的擔(dān)保。
Article 19 The investment or cooperation input contributed by each party shall
be the property or property right under its ownership, and shall not be
mortgaged or set as any other from of guarantee.
第二十條 合作各方應(yīng)當(dāng)根據(jù)合作企業(yè)的生產(chǎn)經(jīng)營需要，依照有關(guān)法律、行政法規(guī)的規(guī)定，在合作企業(yè)合同中約定合作各方向合作企業(yè)投資或者提供合作條件的期限。
Article 20 The contractual JV contract shall set down time limit for all
parties to contribute investment or cooperation input according to laws and
decrees to meet the venture's operation and production requirements.
合作各方?jīng)]有按照合作企業(yè)合同約定繳納投資或者提供合作條件的，工商行政管理機(jī)關(guān)應(yīng)當(dāng)限期履行；
In case a party fails to contribute the investment or cooperation input
according to the contractual JV contract, the administrative authorities for
industry and commerce shall set a time limit for it to fulfill its obligations;
限期屆滿仍未履行的，審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)撤銷合作企業(yè)的批準(zhǔn)證書，工商行政管理機(jī)關(guān)應(yīng)當(dāng)?shù)蹁N合作企業(yè)的營業(yè)執(zhí)照，并予以公告。
if the aforesaid party still fails to fulfill its obligations upon expiration
of the time limit, the examination and approval authorities shall withdraw and
nullify the venture's approval certificate, and the administrative authorities
for industry and commerce shall revoke the business license and make an
annunciation.
第二十一條 未按照合作企業(yè)合同約定繳納投資或者提供合作條件的一方，應(yīng)當(dāng)向已按照合作企業(yè)合同約定繳納投資或者提供合作條件的他方承擔(dān)違約責(zé)任。
Article 21 The party that fails to contribute investment or cooperation input
according to the contract JV contract shall be liable for breach of contract to
the other party that has made the contribution according the contract.
第二十二條 合作各方繳納投資或者提供合作條件后，應(yīng)當(dāng)由中國注冊會計師驗證并出具驗資報告，由合作企業(yè)據(jù)以發(fā)給合作各方出資證明書。出資證明書應(yīng)當(dāng)載明下列事項：
Article 22 An accountant registered in China shall verify the investment or
cooperation input contributed by the parties and issue a verification
certificate by which the contractual JV shall issue investment certificates to
all parties. The investment certificates shall include the following items:
?。ㄒ唬┖献髌髽I(yè)名稱；
(1) Name of the contractual JV;
?。ǘ┖献髌髽I(yè)成立日期；
(2) Establishment date of the JV;
?。ㄈ┖献鞲鞣矫Q或者姓名；
(3) Name or each party;
?。ㄋ模┖献鞲鞣酵顿Y或者提供合作條件的內(nèi)容；
(4) Contents of the investment or cooperation input contributed by each party;
?。ㄎ澹┖献鞲鞣酵顿Y或者提供合作條件的日期；
(5) Dates of contribution of the investment or cooperation input by each
party;
（六）出資證明書的編號和核發(fā)日期。
(6) Serial number and issuing date of the investment certificate.
出資證明書應(yīng)當(dāng)抄送審查批準(zhǔn)機(jī)關(guān)及工商行政管理機(jī)關(guān)。
Copies of the investment certificates shall be put on the record of the
examination and approval authorities, and administrative authorities for
industry and commerce.
第二十三條 合作各方之間相互轉(zhuǎn)讓或者合作一方向合作他方以外的他人轉(zhuǎn)讓屬于其在合作企業(yè)合同中全部或者部分權(quán)利的，須經(jīng)合作他方書面同意，并報審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)。
Article 23 In case one party intends to transfer all or part of its rights
with the venture to the other party or to the third party, written consent shall
be obtained from the other party of the venture, and application shall be filed
with the examination and approval authorities.
審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)自收到有關(guān)轉(zhuǎn)讓文件之日起３０天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)。
The examination and approval authorities shall decide whether to approve the
application or not within 30 days after receiving transfer documents.
第五章 組織機(jī)構(gòu)
Chapter V Organizational Institution
第二十四條 合作企業(yè)設(shè)董事會或者聯(lián)合管理委員會。董事會或者聯(lián)合管理委員會是合作企業(yè)的權(quán)力機(jī)構(gòu)，按照合作企業(yè)章程的規(guī)定，決定合作企業(yè)的重大問題。
Article 24 A contractual JV shall set up a board of directors or a joint
management committee, which is the power organ of the venture and shall make
decisions on major issues pertaining to the venture according to the articles of
association.
第二十五條 董事會或者聯(lián)合管理委員會成員不得少于３人，其名額的分配由中外合作者參照其投資或者提供的合作條件協(xié)商確定。
Article 25 The board of directors or joint management committee shall consist
of no fewer than three members. Distribution of the number of directors of the
board or members of the committee shall be decided upon through consultation by
all parties with reference to the proportion of investment or cooperation input.
第二十六條 董事會董事或者聯(lián)合管理委員會委員由合作各方自行委派或者撤換。
Article 26 Appointment and replacement of the directors of the board or
members of the committee shall be made separately by respective parties of the
venture.
董事會董事長、副董事長或者聯(lián)合管理委員會主任、副主任的產(chǎn)生辦法由合作企業(yè)章程規(guī)定；
Ways of appointing the chairman, deputy-chairman of the board or the director,
deputy-director of the committee shall be regulated in the articles of
association.
中外合作者的一方擔(dān)任董事長、主任的，副董事長、副主任由他方擔(dān)任。
Where the Chinese or foreign party is appointed as the chairman of the board
or director of the committee, the other party shall be the deputy-chairman or
deputy-director.
第二十七條 董事或者委員的任期由合作企業(yè)章程規(guī)定；但是，每屆任期不得超過３年。
Article 27 Term of office for the director of the board or the member of the
committee shall be regulated in the articles of association, each term shall not
exceed three years.
董事或者委員任期屆滿，委派方繼續(xù)委派的，可以連任。
Upon expiration of a term, the director of board or committee member may renew
his or her term provided his/her party continues the appointment.
第二十八條 董事會會議或者聯(lián)合管理委員會會議每年至少召開１次，由董事長或者主任召集并主持。
Article 28 The board of directors or joint management committee shall convene
at least one meeting each year, called and presided over by the chairman of the
board or the director of the committee.
董事長或者主任因特殊原因不能履行職務(wù)時，由董事長或者主任指定副董事長、副主任或者其他董事、委員召集并主持。
In case the chairman or the director is unable to call the meting due to
special reasons, he or she shall authorize the deputy-chairman of the board or
deputy-director of the committee or other director of the board or committee
member to call and preside over the meeting.
?。保骋陨隙禄蛘呶瘑T可以提議召開董事會會議或者聯(lián)合管理委員會會議。
A meeting of the board of directors or joint management committee may be
convened upon a proposal by more than one-third of the directors of the board or
the committee members.
董事會會議或者聯(lián)合管理委員會會議應(yīng)當(dāng)有２／３以上董事或者委員出席方能舉行，不能出席董事會會議或者聯(lián)合管理委員會會議的董事或者委員應(yīng)當(dāng)書面委托他人代表其出席和表決。
A meeting of the board of directors or joint management committee should be
participated by more than two-thirds of the directors of the board or committee
members. In case a director of the board or committee member is unable to attend
the meeting, a proxy shall be appointed in writing to participate and vote.
董事會會議或者聯(lián)合管理委員會會議作出決議，須經(jīng)全體董事或者委員的過半數(shù)通過。
A resolution of the meeting shall be passed by at least half or the total
members of the board or committee.
董事或者委員無正當(dāng)理由不參加又不委托他人代表其參加董事會會議或者聯(lián)合管理委員會會議的，視為出席董事會會議或者聯(lián)合管理委員會會議并在表決中棄權(quán)。
The director of the board or committee member who fails to attend the meeting
either in person or through a proxy without a reasonable excuse shall be
regarded as having attended the meeting and abstained from voting.
召開董事會會議或者聯(lián)合管理委員會會議，應(yīng)當(dāng)在會議召開的１０天前通知全體董事或者委員。
Notice shall be given to all members of the board or the joint management
committee 10 days prior to a meeting of the board of directors or joint
management committee.
董事會或者聯(lián)合管理委員會也可以用通訊的方式作出決議。
A resolution of the board of directors of joint management committee may also
be made in the form of correspondence.
第二十九條 下列事項由出席董事會會議或者聯(lián)合管理委員會會議的董事或者委員一致通過，方可作出決議：
Article 29 Unanimous agreement is required of all the members of the board of
directors or joint management committee for making any resolution on the
following matters:
?。ㄒ唬┖献髌髽I(yè)章程的修改；
(1) Modification of the articles of association;
（二）合作企業(yè)注冊資本的增加或者減少；
(2) Increase or decrease of the registered capital;
（三）合作企業(yè)的解散；
(3) Dissolution of the JV;
?。ㄋ模┖献髌髽I(yè)的資產(chǎn)抵押；
(4) Assets mortgage of the JV;
?。ㄎ澹┖献髌髽I(yè)合并、分立和變更組織形式；
(5) Merger, split-up or change of organization from of the JV;
?。┖献鞲鞣郊s定由董事會會議或者聯(lián)合管理委員會會議一致通過方可作出決議的其他事項。
(6) Other matters that require unanimous agreement of the meeting of the board
or joint management committee for a resolution.
第三十條 董事會或者聯(lián)合管理委員會的議事方式和表決程序，除本實施細(xì)則規(guī)定的外，由合作企業(yè)章程規(guī)定。
Article 30 Rules of procedure and voting procedures of the meeting of board or
joint management committee shall be regulated in the venture's articles of
association except for the those regulated in this detailed rules.
第三十一條 董事長或者主任是合作企業(yè)的法定代表人。
Article 31 The chairman of the board or the director of the committee is the
legal representative of the venture.
董事長或者主任因特殊原因不能履行職務(wù)時，應(yīng)當(dāng)授權(quán)副董事長、副主任或者其他董事、委員對外代表合作企業(yè)。
In case the chairman or director is unable to exercise the duty under certain
circumstances, the deputy-chairman or deputy-director or other member of the
board or joint management committee shall be authorized to represent the venture
in external affairs.
第三十二條 合作企業(yè)設(shè)總經(jīng)理１人，負(fù)責(zé)合作企業(yè)的日常經(jīng)營管理工作，對董事會或者聯(lián)合管理委員會負(fù)責(zé)。
Article 32 The contractual JV shall appoint the general manager, to be in
charge of the daily operation and management of the venture and accountable to
the board of directors or joint management committee.
合作企業(yè)的總經(jīng)理由董事會或者聯(lián)合管理委員會聘任、解聘。
The general manager shall be appointed and dismissed by the board of directors
or joint management committee.
第三十三條 總經(jīng)理及其他高級管理人員可以由中國公民擔(dān)任，也可以由外國公民擔(dān)任。
Article 33 The general manager and other high-ranking management personnel may
be Chinese or foreign citizens.
經(jīng)董事會或者聯(lián)合管理委員會聘任，董事或者委員可以兼任合作企業(yè)的總經(jīng)理或者其他高級管理職務(wù)。
Members of the board of directors or joint management committee may
concurrently hold the positions general manager and other high-ranking personnel
of the venture upon appointment of the board of directors or joint management
committee.
第三十四條
總經(jīng)理及其他高級管理人員不勝任工作任務(wù)的，或者有營私舞弊或者嚴(yán)重失職行為的，經(jīng)董事會或者聯(lián)合管理委員會決議，可以解聘；給合作企業(yè)造成損失的，應(yīng)當(dāng)依法承擔(dān)責(zé)任。
Article 34 In case of incompetence, graft or serious dereliction of duty on
the part of the general manager or other high-ranking management personnel, the
board of directors or joint management committee may resolute to dismiss them.
If any loss is incurred to the venture, the person concerned shall be liable to
the loss according to law.
第三十五條 合作企業(yè)成立后委托合作各方以外的他人經(jīng)營管理的，必須經(jīng)董事會或者聯(lián)合管理委員會一致同意，并應(yīng)當(dāng)與被委托人簽訂委托經(jīng)營管理合同。
Article 35 If a contractual JV chooses to entrust a third party to operate and
manage the venture after its establishment, unanimous agreement of the board of
directors or joint management committee is needed, and an entrustment operation
and management contract with the entrusted party needs to be signed.
合作企業(yè)應(yīng)當(dāng)將董事會或者聯(lián)合管理委員會的決議、簽訂的委托經(jīng)營管理合同，連同被委托人的資信證明等文件，一并報送審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)。審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)自收到有關(guān)文件之日起３０天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)。
The JV shall then report for approval to the examination and approval
authorities the resolution of the board or committee, the signed entrustment
operation and management agreement, together with credit certificate of the
entrusted party. The relevant authorities shall decide whether to approve the
entrustment or not within 30 days from receiving relevant documents.
第六章 購買物資和銷售產(chǎn)品
Chapter VI Material Purchase & Product Sales
第三十六條 合作企業(yè)按照經(jīng)批準(zhǔn)的經(jīng)營范圍和生產(chǎn)經(jīng)營規(guī)模，自行制定生產(chǎn)經(jīng)營計劃。
Article 36 A contractual JV makes the production and operation plans by itself
according to the approved business scope and operation scale.
政府部門不得強(qiáng)令合作企業(yè)執(zhí)行政府部門確定的生產(chǎn)經(jīng)營計劃。
The government authorities shall not force a venture to carry out any
production and operation plan worked out by any governmental authority.
第三十七條 合作企業(yè)可以自行決定在中國境內(nèi)或者境外購買本企業(yè)自用的機(jī)器設(shè)備、原材料、燃料、零部件、配套件、元器件、運(yùn)輸工具和辦公用品等（以下簡稱“物資”）。
Article 37 A contractual JV may decide by itself, from in or outside the
Chinese territory, the purchase of machinery, equipment, raw materials, fuel,
parts, accessories, components, means of transportation and office facilities,
etc. (hereinafter referred to as materials) for its own use.
第三十八條 國家鼓勵合作企業(yè)向國際市場銷售其產(chǎn)品。
Article 38 The State encourages a contractual JV to sell its products on the
world market.
合作企業(yè)可以自行向國際市場銷售其產(chǎn)品，也可以委托國外的銷售機(jī)構(gòu)或者中國的外貿(mào)公司代銷或者經(jīng)銷其產(chǎn)品。
A JV may either sell the products on the world market by itself or entrust
foreign sales agencies or foreign trade companies in China to sell on
commission.
合作企業(yè)銷售產(chǎn)品的價格，由合作企業(yè)依法自行確定。
The product prices of a contractual JV are subject to the venture's own
decision according to law.
第三十九條
外國合作者作為投資進(jìn)口的機(jī)器設(shè)備、零部件和其他物料以及合作企業(yè)用投資總額內(nèi)的資金進(jìn)口生產(chǎn)、經(jīng)營所需的機(jī)器設(shè)備、零部件和其他物料，免征進(jìn)口關(guān)稅和進(jìn)口環(huán)節(jié)的流轉(zhuǎn)稅。
Article 39 Customs duty and import intermediary tax shall be exempted on the
import of machinery, equipment, parts and other materials serving as the
contribution of the foreign party, and machinery, equipment, parts and other
materials for production and operation requirements with fund allocated from the
total amount of investment of the venture.
上述免稅進(jìn)口物資經(jīng)批準(zhǔn)在中國境內(nèi)轉(zhuǎn)賣或者轉(zhuǎn)用于國內(nèi)銷售的，應(yīng)當(dāng)依法納稅或者補(bǔ)稅。
In case the aforesaid duty -free materials are approved to be resold within
China or put on sale on the domestic market, relevant taxes shall be levied or
made up according to law.
第四十條 合作企業(yè)不得以明顯低于合理的國際市場同類產(chǎn)品的價格出口產(chǎn)品，不得以高于國際市場同類產(chǎn)品的價格進(jìn)口物資。
Article 40 A contractual JV shall not export products at prices notably lower
than the reasonable prices of similar products on the world market, nor import
at prices notably higher than that of similar products on the world market.
第四十一條 合作企業(yè)銷售產(chǎn)品，應(yīng)當(dāng)按照經(jīng)批準(zhǔn)的合作企業(yè)合同的約定銷售。
Article 41 Product sales of a contractual JV shall abide by the stipulations
of the approved contractual JV contract.
第四十二條 合作企業(yè)進(jìn)口或者出口屬于進(jìn)出口許可證、配額管理的商品，應(yīng)當(dāng)按照國家有關(guān)規(guī)定辦理申領(lǐng)手續(xù)。
Article 42 To import or export products that are subject to license and quota
control, a contractual JV shall go through the application formalities for
license and quota in accordance with relevant State regulations.
第七章 分配收益與回收投資
Chapter VII Income Distribution and Investment Recovery Article 43
第四十三條 中外合作者可以采用分配利潤、分配產(chǎn)品或者合作各方共同商定的其他方式分配收益。
The foreign and Chinese parties may distribute their income by distributing
the profits, products or by other methods agreed upon by all parties.
采用分配產(chǎn)品或者其他方式分配收益的，應(yīng)當(dāng)按照稅法的有關(guān)規(guī)定，計算應(yīng)納稅額。
In case of income distribution by distributing the products or by other
methods, the amount of taxes due shall be calculated according to relevant tax
laws.
第四十四條
中外合作者在合作企業(yè)合同中約定合作期限屆滿時，合作企業(yè)的全部固定資產(chǎn)無償歸中國合作者所有的，外國合作者在合作期限內(nèi)可以申請按照下列方式先行回收其投資：
Article 44 If the ownership of all fixed assets of a contractual JV is to be
given to the Chinese party upon expiration of the term of cooperation as agreed
upon by the Chinese and foreign parties in the contract, the foreign party may
recover its investment during the term of cooperation in the following ways:
?。ㄒ唬┰诎凑胀顿Y或者提供合作條件進(jìn)行分配的基礎(chǔ)上，在合作企業(yè)合同中約定擴(kuò)大外國合作者的收益分配比例；
(1) Based on the distributing according to investment or cooperation input,
the contractual JV contract may regulate an enlarged ratio of income
distribution in favor of the foreign party;
（二）經(jīng)財政稅務(wù)機(jī)關(guān)按照國家有關(guān)稅收的規(guī)定審查批準(zhǔn)，外國合作者在合作企業(yè)繳納所得稅前回收投資；
(2) Upon examination and approval of the finance and tax authorities according
to State taxation regulations, the foreign party may recover its investment
before the venture has paid its income tax:
?。ㄈ┙?jīng)財政稅務(wù)機(jī)關(guān)和審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)的其他回收投資方式。
(3) Other investment recovery methods approved by the finance and tax
authorities, and examination and approval authorities.
外國合作者依照前款規(guī)定在合作期限內(nèi)先行回收投資的，中外合作者應(yīng)當(dāng)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(dān)責(zé)任。
In case the foreign party recovers its investment within the term of
cooperation according to the above paragraphs, the foreign and Chinese parties
shall be liable to the debts of the venture in accordance with laws and the
contractual JV contract.
第四十五條
外國合作者依照本實施細(xì)則第四十四條第二項和第三項的規(guī)定提出先行回收投資的申請，應(yīng)當(dāng)具體說明先行回收投資的總額、期限和方式，經(jīng)財政稅務(wù)機(jī)關(guān)審查同意后，報審查批準(zhǔn)機(jī)關(guān)審批。
Article 45 The application that is put forward by the foreign party that
chooses to first recover the investment according to (2), (3) of Article 44
shall state in details the total amount of investment to be recovered, recovery
period and method, which shall be reported to the examination and approval
authorities for approval after being approved by the finance and tax
authorities.
合作企業(yè)的虧損未彌補(bǔ)前，外國合作者不得先行回收投資。
The foreign party shall not first recover its investment before the venture
has covered all of its losses.
第四十六條 合作企業(yè)應(yīng)當(dāng)按照國家有關(guān)規(guī)定聘請中國注冊會計師進(jìn)行查帳驗證。
Article 46 A contractual JV shall appoint an accountant registered in China to
checked and examine the accounts and certificates according to relevant State
regulations.
合作各方可以共同或者單方自行委托中國注冊會計師查帳，所需費用由委托查帳方負(fù)擔(dān)。
The parties may jointly or individually appoint such an accountant, with the
expense borne by the appointing party or parties.
第八章 期限和解散
Chapter VIII Term and Dissolution Article 47
第四十七條 合作企業(yè)的期限由中外合作者協(xié)商確定，并在合作企業(yè)合同中訂明。
The term of cooperation of a contractual JV shall be decided upon through
consultation of the foreign and Chinese parties and regulated in the JV
contract.
合作企業(yè)期限屆滿，合作各方協(xié)商同意要求延長合作期限的，應(yīng)當(dāng)在期限屆滿的１８０天前向?qū)彶榕鷾?zhǔn)機(jī)關(guān)提出申請，說明原合作企業(yè)合同執(zhí)行情況，延長合作期限的原因，同時報送合作各方就延長的期限內(nèi)各方的權(quán)利、義務(wù)等事項所達(dá)成的協(xié)議。
If all parties agree to extend the term upon its expiration, an application
for extension shall be filed with the examination and approval authorities 180
days prior to the expiration date, stating how the current contractual JV
contract is carried out and reasons for extending the term, together with an
agreement by all parties on issues such as rights and obligations of each party
during the extension period.
審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)自接到申請之日起３０天內(nèi)，決定批準(zhǔn)或者不批準(zhǔn)。
The examination and approval authorities shall decide whether to approve the
extension or not within 30 days from receiving the application.
經(jīng)批準(zhǔn)延長合作期限的，合作企業(yè)憑批準(zhǔn)文件向工商行政管理機(jī)關(guān)辦理變更登記手續(xù)，延長的期限從期限屆滿后的第一天起計算。
Upon approval to extend the cooperation term, the JV shall go through
registration formalities for the alteration with the approval documents. The
extension term starts from the first day after the expiration date.
合作企業(yè)合同約定外國合作者先行回收投資，并且投資已經(jīng)回收完畢的，合作企業(yè)期限屆滿不再延長；
If the contractual JV has stipulated that the foreign party first recovers its
investment, and the investment recovery has been completed, the term of the
venture shall not be extended upon expiration.
但是，外國合作者增加投資的，經(jīng)合作各方協(xié)商同意，可以依照本條第二款的規(guī)定向?qū)彶榕鷾?zhǔn)機(jī)關(guān)申請延長合作期限。
But in case the foreign party has increased its investment, application for
extending the cooperation term may be filed with the examination and approval
authorities according to the second paragraph of this article after consultation
between the parties.
第四十八條 合作企業(yè)因下列情形之一出現(xiàn)時解散：
Article 48 A contractual JV shall dissolve under one of the following
situations:
?。ㄒ唬┖献髌谙迣脻M；
(1) Expiration of the cooperation term;
（二）合作企業(yè)發(fā)生嚴(yán)重虧損，或者因不可抗力遭受嚴(yán)重?fù)p失，無力繼續(xù)經(jīng)營；
(2) Inability to continue operation due to heavy losses, or heavy losses
caused by irresistible force;
（三）中外合作者一方或者數(shù)方不履行合作企業(yè)合同、章程規(guī)定的義務(wù)，致使合作企業(yè)無法繼續(xù)經(jīng)營；
(3) Inability to continue operation due to the failure of one or more than one
of the foreign and Chinese parties to fulfill the obligations put down in the JV
contract and articles of association;
?。ㄋ模┖献髌髽I(yè)合同、章程中規(guī)定的其他解散原因已經(jīng)出現(xiàn)；
(4) Occurrence of other reasons for dissolution described in the JV contract
and articles of association;
（五）合作企業(yè)違反法律、行政法規(guī)，被依法責(zé)令關(guān)閉。
(5) The JV is ordered to close by law for having violated laws and decrees.
前款第二項、第四項所列情形發(fā)生，應(yīng)當(dāng)由合作企業(yè)的董事會或者聯(lián)合管理委員會做出決定，報審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)。
In cases described in (2) and (4), the board of directors or joint management
committee of the JV shall make an dissolution application to the examination and
approval authorities.
在前款第三項所列情形下，不履行合作企業(yè)合同、章程規(guī)定的義務(wù)的中外合作者一方或者數(shù)方，應(yīng)當(dāng)對履行合同的他方因此遭受的損失承擔(dān)賠償責(zé)任；
In cases described in (3), one or more than one of the foreign and Chinese
parties that fails to fulfill the obligations described by the agreement,
contract and articles of association shall be liable to the losses suffered by
the other party or parties that has or have fulfilled the obligations.
履行合同的一方或者數(shù)方有權(quán)向?qū)彶榕鷾?zhǔn)機(jī)關(guān)提出申請，解散合作企業(yè)。
The latter has the rights to apply for dissolution of the venture to the
examination and approval authorities.
第四十九條 合作企業(yè)的清算事宜依照國家有關(guān)法律、行政法規(guī)及合作企業(yè)合同、章程的規(guī)定辦理。
Article 49 The liquidation of a contractual JV shall be carried out in
accordance with laws, decrees and stipulations of the contractual JV agreement,
contract and articles of association.
第九章 關(guān)于不具有法人資格的合作企業(yè)的特別規(guī)定
Chapter IX Special Regulations on a Contractual JV Without the Legal Person
Status
第五十條 不具有法人資格的合作企業(yè)及其合作各方，依照中國民事法律的有關(guān)規(guī)定，承擔(dān)民事責(zé)任。
Article 50 A contractual JV without the legal person status together with all
of its parties shall bear civil liabilities according to regulations of the
civil laws of China.
第五十一條 不具有法人資格的合作企業(yè)應(yīng)當(dāng)向工商行政管理機(jī)關(guān)登記合作各方的投資或者提供的合作條件。
Article 51 A contractual JV without the legal person status shall be register
with the administrative authorities for industry and commerce the investment or
cooperation input contributed by each of its party.
第五十二條 不具有法人資格的合作企業(yè)的合作各方的投資或者提供的合作條件，為合作各方分別所有。
Article 52 The investment or cooperation input contributed by each party of a
JV without the legal person status shall be separately owned by each party.
經(jīng)合作各方約定，也可以共有，或者部分分別所有、部分共有。
Upon agreement by all parties, the investment or coopperation input may be
jointly possessed by all the parties or part of which jointly possessed, part
separately.
合作企業(yè)經(jīng)營積累的財產(chǎn)，歸合作各方共有。
Properties accumulated by the venture in its operation process shall be
jointly owned by all the parties.
不具有法人資格的合作企業(yè)合作各方的投資或者提供的合作條件由合作企業(yè)統(tǒng)一管理和使用。
The investment or cooperation input contributed by each party of a JV without
the legal person status shall be jointly managed and put to use,
未經(jīng)合作他方同意，任何一方不得擅自處理。
no party shall dispose it on its own without the consent of the other party.
第五十三條 不具有法人資格的合作企業(yè)設(shè)立聯(lián)合管理機(jī)構(gòu)。聯(lián)合管理機(jī)構(gòu)由合作各方委派的代表組成，代表合作各方共同管理合作企業(yè)。
Article 53 A contractual JV without the legal person status shall set up a
joint management body, which shall consist of delegates appointed by each party
to collectively manage the venture on behalf of itself.
聯(lián)合管理機(jī)構(gòu)決定合作企業(yè)的一切重大問題。
All major issues pertaining to the venture shall be decided by the joint
management body.
第五十四條 不具有法人資格的合作企業(yè)應(yīng)當(dāng)在合作企業(yè)所在地設(shè)置統(tǒng)一的會計帳簿；
Article 54 A contractual JV without the legal person status shall set up
unified account books at its location;
合作各方還應(yīng)當(dāng)設(shè)置各自的會計帳簿。
each party shall set up separately its own account books.
第十章 附則
Chapter X Supplement
第五十五條 合作企業(yè)合同的訂立、效力、解釋、履行及其爭議的解決，適用中國法律。
Article 55 Laws of the PRC shall be applied to contractual JV contract on its
draft, powers, explanation, implementation and settlement of disputes.
第五十六條 本實施細(xì)則未規(guī)定的事項，包括合作企業(yè)的財務(wù)、會計、審計、外匯、稅務(wù)、勞動管理、工會等，適用有關(guān)法律、行政法規(guī)的規(guī)定。
Article 56 Relevant regulations of the laws, decrees shall be applied to the
matters of a venture that are not stipulated in this detailed rules such as
finance, accounting, auditing, foreign exchange, taxation, labor management,
trade union, etc.
第五十七條 香港、澳門、臺灣地區(qū)的公司、企業(yè)和其他經(jīng)濟(jì)組織或者個人以及在國外居住的中國公民舉辦合作企業(yè)，參照本實施細(xì)則辦理。
Article 57 Establishment of a contractual JV by companies, enterprises and
other economic organizations or individuals from Hong Kong, Macao and Taiwan,
and by Chinese citizens living abroad shall be handled with reference to this
detailed rules.
第五十八條 本實施細(xì)則自發(fā)布之日起施行。
Article 58 The detailed rules shall come into effect from the date of
promulgation.
中英對照法規(guī) 英文法規(guī) 中華人民共和國中外合作經(jīng)營企業(yè)法實施細(xì)則中英雙語 中華人民共和國中外合作經(jīng)營企業(yè)法實施細(xì)則中英對照 中華人民共和國中外合作經(jīng)營企業(yè)法實施細(xì)則英語版
部分法規(guī)內(nèi)容來源于網(wǎng)絡(luò)，,版權(quán)歸作者或者來源機(jī)構(gòu)所有,如果涉及任何版權(quán)方面的問題，請通知我們及時刪除。
14785928