中外合資經營企業(yè)法(中英對照版)(共7頁)

1、精選優(yōu)質文檔-傾情為你奉上Title】 THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY JOINT VENTURESEffective【法規(guī)標題】中華人民共和國中外合資經營企業(yè)法(修正)現(xiàn)行有效 Date Issued:03-15-2001Effective date:03-15-2001Issuing authority:National People's CongressArea of law:Foreign-funded Enterprises 【本法變遷史】中華人民共和國中外合資經營

2、企業(yè)法全國人大常委會關于修改中外合資經營企業(yè)法的決定(1990)中華人民共和國中外合資經營企業(yè)法(1990修正)全國人民代表大會關于修改中華人民共和國中外合資經營企業(yè)法的決定(2001)中華人民共和國中外合資經營企業(yè)法(2001修正) 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

3、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 Rev

4、ision 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 相關論文106篇 實務指南）全國人民代表大會關于修改中華人民共和國中外合資經營

5、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年月日通過，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 年月日 中華人民共和國中外合資經營企業(yè)法 （年月日第五屆全國人民代表大會第二次會議通過根據年月日第七屆全國人民代表大會第三次會議關于修改中華人民共和國中外合資經營企業(yè)法的決定修正根據年月日第九屆全國人民代表大會第四次會議關于修改中華人民共和國中外合資經營企業(yè)法的決定第二次修正） Article 1 With a view to expanding international economic co-operation and technical exchange,

6、 the People's Republic of China permits foreign companies, enterprises, other economic 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 join

7、t 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濟合作和技術交流，允許外國公司、企業(yè)和其它經濟組織或個人（以下簡稱外國合營者），按照平等互利的原則，經中國政府批準，在中華人民共和國境內，同中國的公司、企業(yè)或其它

8、經濟組織（以下簡稱中國合營者）共同舉辦合營企業(yè)。 （相關資料: 裁判文書8篇 修訂沿革 相關論文2篇 實務指南） 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 art

9、icles 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

10、, 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中國政府批準的協(xié)議、合同、章程在合營企業(yè)的投資、應分得的利潤和其它合法權益。 合營企業(yè)的一切活動應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，根據社會公共利益的需要，對合營企業(yè)可以依照法

11、律程序實行征收，并給予相應的補償。 （相關資料: 裁判文書17篇 修訂沿革 相關論文1篇 實務指南） 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),

12、 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

13、的合營協(xié)議、合同、章程，應報國家對外經濟貿易主管部門（以下稱審查批準機關）審查批準。審查批準機關應在三個月內決定批準或不批準。合營企業(yè)經批準后，向國家工商行政管理主管部門登記，領取營業(yè)執(zhí)照，開始營業(yè)。 （相關資料: 地方法規(guī)13篇 案例1篇 裁判文書29篇 修訂沿革 相關論文3篇 實務指南） 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(

14、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 m

15、ade without the consent of the other parties 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險及虧損。 合營者的注冊資本如果轉讓必須經合營各方同意。 （相關資料: 部門規(guī)章1篇 裁判文書12篇 修訂沿革 相關論文9篇 實務指南） Article 5 Each party to a joint venture may make its investment in cash, in kind or in industrial

16、 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 techn

17、ology 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 ve

18、nturer'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 p

19、arties to the venture. 第五條合營企業(yè)各方可以現(xiàn)金、實物、工業(yè)產權等進行投資。 外國合營者作為投資的技術和設備，必須確實是適合我國需要的先進技術和設備。如果有意以落后的技術和設備進行欺騙，造成損失的，應賠償損失。 中國合營者的投資可包括為合營企業(yè)經營期間提供的場地使用權。如果場地使用權未作為中國合營者投資的一部分，合營企業(yè)應向中國政府繳納使用費。 上述各項投資應在合營企業(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。 （相關資料: 裁判文書3篇 修訂沿革 相關論文7篇 實務指南） Article 6 A joint venture shall have a

20、 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 det

21、ermined 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

22、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 f

23、or 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 audito

24、rs, 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 venture. Contracts shall be entered into in accordance with the law to prescribe the recruitment, dismi

25、ssal, remuneration, welfare, labor protection, labor insurance, etc. 第六條合營企業(yè)設董事會，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、生產經營活動方案、收支預算、利潤分配、勞動工資計劃、停業(yè)，以及總經理、副總經理、總工程師、總會計師、審計師的任命或聘請及其職權和待遇

26、等。 正副總經理（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，應當依法通過訂立合同加以規(guī)定。 （相關資料: 裁判文書18篇 修訂沿革 相關論文3篇 實務指南） 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

27、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，維護職工的合法權益。 合營企業(yè)應當為本企業(yè)工會提供必要的活動條件。 （相關資料: 裁判文書2篇 實務指南） Article 8 After payment, pursuant to the provisions of the tax laws of the People's Republic of China

28、, 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

29、 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 foreig

30、n 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再投資時，可申請退還已繳納的部

31、分所得稅。 （相關資料: 裁判文書4篇 修訂沿革 相關論文1篇 實務指南） Article 9 A joint venture shall, with its business licence, open a foreign exchange account at the banks or other financial organizations approved by the state foreign exchange control administrative organs to handle foreign exchange business. The pertinent fore

32、ign 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 pro

33、cured at the insurance companies within the territory of the People's Republic of China. 第九條合營企業(yè)應憑營業(yè)執(zhí)照在國家外匯管理機關允許經營外匯業(yè)務的銀行或其它金融機構開立外匯帳戶。 合營企業(yè)的有關外匯事宜，應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)的各項保險應向中國境內的保險公司投保。 （相關資料: 裁判文書1篇 修訂沿革 相關論文2篇 實務指南） Article 10 The Joint venture may purchase the

34、 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 distribut

35、ed 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 branche

36、s outside China. 第十條合營企業(yè)在批準的經營范圍內所需的原材料、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)向中國境外銷售產品。出口產品可由合營企業(yè)直接或與其有關的委托機構向國外市場出售，也可通過中國的外貿機構出售。合營企業(yè)產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立分支機構。 （相關資料: 裁判文書3篇 修訂沿革 相關論文1篇 實務指南） Article 11 The net profit that a foreign joint venturer receives after fulfilling its obligati

37、ons 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 ven

38、ture 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。 （相關資料: 修訂沿革 實務指南） Article 12 The wages, salarie

39、s and other legitimate income earned by the foreign staff and 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

40、國稅法繳納個人所得稅后，可按外匯管理條例匯往國外。 （相關資料: 修訂沿革 實務指南） 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 p

41、eriod. 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，應在距合營期滿六個月前向審查批準機關提出申請。審查批準機關應自接到申請之日起一個月內決定批準或不批準。 （相關資料: 部門規(guī)章1篇 地方法規(guī)1篇 裁判文書2篇 修訂沿革 實務指南） Article 14 In case of heavy losses, failure of a party to fu