中華人民共和國中外合作經(jīng)營企業(yè)法(2)
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。
Article 11 A contractual joint venture shall conduct its operational and managerial activities in accordance with the approved contract and articles of association for the contractual joint venture. The right of a contractual joint venture to make its own operational and managerial decisions shall not be interfered with.
第十二條合作企業(yè)應當設(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??偨?jīng)理對董事會或者聯(lián)合管理機構(gòu)負責。
Article 12 A contractual joint venture shall establish a board of directors or a joint managerial institution which shall, according to the contract or the
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)。
Articles of association for the contractual joint venture, decide on the major issues concerning the venture. If the Chinese or foreign party assumes the chairmanship of the board of directors or the directorship of the joint managerial institution, the other party shall assume the vice- chairmanship of the board or the deputy directorship of the joint managerial institution. The board of directors or the joint managerial institution may decide on the appointment or employment of a general manager, who shall take charge of the daily operation and management of the contractual joint venture. The general manager shall be accountable to the board of directors or the joint managerial institution. If a contractual joint venture, after its establishment, chooses to entrust a third party with its operation and management, it must obtain the unanimous consent of the board of directors or the joint managerial institution, report to the examination and approval authority for approval, and register the change with the administrative authorities for industry and commerce.
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,應當依法通過訂立合同加以規(guī)定。
Article 13 The employment, dismissal, remuneration, welfare, labour protection and labour insurance, etc. of the staff members and workers of a contractual joint venture shall be specified in contracts concluded in accordance with law.
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。
Article 14 The staff and workers of a contractual joint venture shall, in accordance with law, establish their trade union organization to carry out trade union activities and protect their lawful rights and interests.
合作企業(yè)應當為本企業(yè)工會提供必要的活動條件。
A contractual joint venture shall provide the necessary conditions for the venture's trade union to carry out its activities.
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。
Article 15 A contractual joint venture must establish its account books within the territory of China, file its accounting statements according to relevant provisions and accept supervision by the financial and tax authorities.
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。
If a contractual joint venture, in violation of the provisions prescribed in the preceding paragraph, does not establish its account books within the territory of China, the financial and tax authorities may impose a fine on it, and the administrative authorities for industry and commerce may order it to suspend its business operations or may revoke its business license.
第十六條合作企業(yè)應當憑營業(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。
Article 16 A contractual joint venture shall, by presenting its business license, open a foreign exchange account with a bank or any other financial institution which is permitted by the exchange control authorities of the state to conduct transactions in foreign exchange.
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。
A contractual joint venture shall handle its foreign exchange transactions in accordance with the provisions of the state on foreign exchange control.
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。
Article 17 A contractual joint venture may obtain loans from financial institutions within the territory of China and may also obtain loans outside the territory of China.
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。
Loans to be used by the Chinese and foreign parties as investment or conditions for cooperation, and their guarantees, shall be provided by each party on its own.
第十八條合作企業(yè)的各項保險應當向中國境內(nèi)的保險機構(gòu)投保。
Article 18 The various kinds of insurance coverage of a contractual joint venture shall be furnished by insurance institutions within the territory of China.
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。
Article 19 A contractual joint venture may, within its approved scope of operation, import materials it needs and export products it produces.
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。
A contractual joint venture may purchase, on both the domestic market and the world market, the raw and processed materials, fuels, etc. within its approved scope of operation.
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。
Article 20 A contractual joint venture shall achieve on its own the balance of its foreign exchange receipts and expenditures. If a contractual joint venture is unable to achieve the balance of its foreign exchange receipts and expenditures on its own, it may, in accordance with state provisions, apply to the relevant authorities for assistance.
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,承擔風險和虧損。
Article 21 The Chinese and foreign parties shall share earnings or products, undertake risks and losses in accordance with the agreements prescribed in the contractual joint venture contract.
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。
If, upon the expiration of the period of a venture's operation, all the fixed assets of the contractual joint venture, as agreed upon by the Chinese and foreign parties in the contractual joint venture contract, are to belong to the Chinese party, the Chinese and foreign parties may prescribe in the contractual joint venture contract the ways for the foreign party to recover its investment ahead of time during the period of the venture's operation. If the foreign party, as agreed upon in the contractual joint venture contract, is to recover its investment prior to the payment of income tax, it must apply to the financial and tax authorities, which shall examine and approve the application in accordance with state provisions concerning taxes.
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。
If, according to the provisions of the preceding paragraph, the foreign party is to recover its investment ahead of time during the period of the venture's operation, the Chinese and foreign parties shall, as stipulated by the relevant laws and agreed in the contractual joint venture contract, be liable for the debts of the venture.
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。
Article 22 After the foreign party has fulfilled its obligations under the law and the contractual joint venture contract, the profits it receives as its share, its other legitimate income and the funds it receives as its share upon the termination of the venture, may be remitted abroad according to law.
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。
The wages, salaries or other legitimate income earned by the foreign staff and workers of contractual joint ventures, after the payment of the individual income tax according to law, may be remitted abroad.
第二十三條合作企業(yè)期滿或者提前終止時,應當依照法定程序?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。
Article 23 Upon the expiration or termination in advance of the term of a contractual joint venture, its assets, claims and debts shall be liquidated according to legal procedures. The Chinese and foreign parties shall, in accordance with the agreement specified in the contractual joint venture contract, determine the ownership of the venture's property.
合作企業(yè)期滿或者提前終止,應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)。
A contractual joint venture shall, upon the expiration or termination in advance of its term, cancel its registration with the administrative authorities for industry and commerce and the tax authorities.
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)應當自接到申請之日起三十天內(nèi)決定批準或者不批準。
Article 25 The period of operation of a contractual joint venture shall be determined through consultation by the Chinese and foreign parties and shall be clearly specified in the contractual joint venture contract. If the Chinese and foreign parties agree to extend the period of operation, they shall apply to the examination and approval authority 180 days prior to the expiration of the venture's term. The examination and approval authority shall decide whether or not to grant approval within 30 days of receiving the application.
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。
Article 25 Any dispute between the Chinese and foreign parties arising from the execution of the contract or the articles of association for a contractual joint venture shall be settled through consultation or mediation. In case of a dispute which the Chinese or the foreign party is unwilling to settle through consultation or mediation, or of a dispute which they have failed to settle through consultation or mediation, the Chinese and foreign parties may submit it to a Chinese arbitration agency or any other arbitration agency for arbitration in accordance with the arbitration clause in the contractual joint venture contract or a written agreement on arbitration concluded afterwards.
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。
The Chinese or foreign party may bring a suit in a Chinese court, if no arbitration clause is provided in the contractual joint venture contract and if no written agreement is concluded afterwards.
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。
Article 26 The detailed rules for the implementation of this Law shall be formulated by the department in charge of foreign economic relations and trade under the State Council and reported to the State Council for approval before implementation.
第二十七條本法自公布之日起施行。
Article 27 This Law shall come into force as of the date of its promulgation.