中英对照-中华人民共和国中外合资经营企业法实施条例(Detailed Rules for EJV Law)

第一篇：中英对照-中华人民共和国中外合资经营企业法实施条例(Detailed Rules for EJV Law)

中华人民共和国中外合资经营企业法实施条例

（１９８３年９月２０日国务院发布 １９８６年１月１５日、１９８７年１２月２１日国务院修订，２００１年７月２２日《国务院关于修改〈中华人民共和国中外合资经营企业法实施条例〉的决定》修订，2014年2月19日中华人民共和国国务院令第648号《国务院关于废止和修改部分行政法规的决定》修订公布，自2014年3月1日起施行）

第一章 总则

第一条 为了便于《中华人民共和国中外合资经营企业法》（以下简称《中外合资经营企业法》）的顺利实施，制定本条例。

第二条 依照《中外合资经营企业法》批准在中国境内设立的中外合资经营企业（以下简称合营企业）是中国的法人，受中国法律的管辖和保护。

第三条 在中国境内设立的合营企业，应当能够促进中国经济的发展和科学技术水平的提高，有利于社会主义现代化建设。

国家鼓励、允许、限制或者禁止设立合营企业的行业，按照国家指导外商投资方向的规定及外商投资产业指导目录执行。

第四条 申请设立合营企业有下列情况之一的，不予批准：

（一）有损中国主权的；

（二）违反中国法律的；

（三）不符合中国国民经济发展要求的；

（四）造成环境污染的；

（五）签订的协议、合同、章程显属不公平，损害合营一方权益的。

第五条 在中国法律、法规和合营企业协议、合同、章程规定的范围内，合营企业有权自主地进行经营管理。各有关部门应当给予支持和帮助。

第二章 设立与登记

第六条 在中国境内设立合营企业，必须经中华人民共和国对外贸易经济合作部（以下简称对外贸易经济合作部）审查批准。批准后，由对外贸易经济合作部发给批准证书。

凡具备下列条件的，国务院授权省、自治区、直辖市人民政府或者国务院有关部门审批：

（一）投资总额在国务院规定的投资审批权限以内，中国合营者的资金来源已经落实的；

（二）不需要国家增拨原材料，不影响燃料、动力、交通运输、外贸出口配额等方面的全国平衡的。

依照前款批准设立的合营企业，应当报对外贸易经济合作部备案。

对外贸易经济合作部和国务院授权的省、自治区、直辖市人民政府或者国务院有关部门，以下统称审批机构。

第七条 申请设立合营企业，由中外合营者共同向审批机构报送下列文件：

（一）设立合营企业的申请书；

（二）合营各方共同编制的可行性研究报告；

（三）由合营各方授权代表签署的合营企业协议、合同和章程；

（四）由合营各方委派的合营企业董事长、副董事长、董事人选名单；

（五）审批机构规定的其他文件。前款所列文件必须用中文书写，其中第（二）、（三）、（四）项文件可以同时用合营各方商定的一种外文书写。两种文字书写的文件具有同等效力。

审批机构发现报送的文件有不当之处的，应当要求限期修改。

第八条 审批机构自接到本条例第七条规定的全部文件之日起，３个月内决定批准或者不批准。

第九条 申请者应当自收到批准证书之日起１个月内，按照国家有关规定，向工商行政管理机关（以下简称登记管理机构）办理登记手续。合营企业的营业执照签发日期，即为该合营企业的成立日期。

第十条 本条例所称合营企业协议，是指合营各方对设立合营企业的某些要点和原则达成一致意见而订立的文件；所称合营企业合同，是指合营各方为设立合营企业就相互权利、义务关系达成一致意见而订立的文件；所称合营企业章程，是指按照合营企业合同规定的原则，经合营各方一致同意，规定合营企业的宗旨、组织原则和经营管理方法等事项的文件。

合营企业协议与合营企业合同有抵触时，以合营企业合同为准。

经合营各方同意，也可以不订立合营企业协议而只订立合营企业合同、章程。

第十一条 合营企业合同应当包括下列主要内容：

（一）合营各方的名称、注册国家、法定地址和法定代表人的姓名、职务、国籍；

（二）合营企业名称、法定地址、宗旨、经营范围和规模；

（三）合营企业的投资总额，注册资本，合营各方的出资额、出资比例、出资方式、出资的缴付期限以及出资额欠缴、股权转让的规定；

（四）合营各方利润分配和亏损分担的比例；

（五）合营企业董事会的组成、董事名额的分配以及总经理、副总经理及其他高级管理人员的职责、权限和聘用办法；

（六）采用的主要生产设备、生产技术及其来源；

（七）原材料购买和产品销售方式；

（八）财务、会计、审计的处理原则；

（九）有关劳动管理、工资、福利、劳动保险等事项的规定；

（十）合营企业期限、解散及清算程序；

（十一）违反合同的责任；

（十二）解决合营各方之间争议的方式和程序；

（十三）合同文本采用的文字和合同生效的条件。

合营企业合同的附件，与合营企业合同具有同等效力。

第十二条 合营企业合同的订立、效力、解释、执行及其争议的解决，均应当适用中国的法律。

第十三条 合营企业章程应当包括下列主要内容：

（一）合营企业名称及法定地址；

（二）合营企业的宗旨、经营范围和合营期限；

（三）合营各方的名称、注册国家、法定地址、法定代表人的姓名、职务、国籍；

（四）合营企业的投资总额，注册资本，合营各方的出资额、出资比例、出资方式、出资缴付期限、股权转让的规定，利润分配和亏损分担的比例。

（五）董事会的组成、职权和议事规则，董事的任期，董事长、副董事长的职责；

（六）管理机构的设置，办事规则，总经理、副总经理及其他高级管理人员的职责和任免方法；

（七）财务、会计、审计制度的原则；

（八）解散和清算；

（九）章程修改的程序。

第十四条 合营企业协议、合同和章程经审批机构批准后生效，其修改时同。

第十五条 审批机构和登记管理机构对合营企业合同、章程的执行负有监督检查的责任。

第三章 组织形式与注册资本

第十六条 合营企业为有限责任公司。

合营各方对合营企业的责任以各自认缴的出资额为限。

第十七条 合营企业的投资总额（含企业借款），是指按照合营企业合同、章程规定的生产规模需要投入的基本建设资金和生产流动资金的总和。

第十八条 合营企业的注册资本，是指为设立合营企业在登记管理机构登记的资本总额，应为合营各方认缴的出资额之和。

合营企业的注册资本一般应当以人民币表示，也可以用合营各方约定的外币表示。

第十九条 合营企业在合营期内不得减少其注册资本。因投资总额和生产经营规模等发生变化，确需减少的，须经审批机构批准。

第二十条 合营一方向第三者转让其全部或者部分股权的，须经合营他方同意，并报审批机构批准，向登记管理机构办理变更登记手续。

合营一方转让其全部或者部分股权时，合营他方有优先购买权。

合营一方向第三者转让股权的条件，不得比向合营他方转让的条件优惠。

违反上述规定的，其转让无效。

第二十一条 合营企业注册资本的增加、减少，应当由董事会会议通过，并报审批机构批准，向登记管理机构办理变更登记手续。

第四章 出资方式

第二十二条 合营者可以用货币出资，也可以用建筑物、厂房、机器设备或者其他物料、工业产权、专有技术、场地使用权等作价出资。以建筑物、厂房、机器设备或者其他物料、工业产权、专有技术作为出资的，其作价由合营各方按照公平合理的原则协商确定，或者聘请合营各方同意的第三者评定。

第二十三条 外国合营者出资的外币，按缴款当日中国人民银行公布的基准汇率折算成人民币或者套算成约定的外币。

中国合营者出资的人民币现金，需要折算成外币的，按缴款当日中国人民银行公布的基准汇率折算。

第二十四条 作为外国合营者出资的机器设备或者其他物料，应当是合营企业生产所必需的。

前款所指机器设备或者其他物料的作价，不得高于同类机器设备或者其他物料当时的国际市场价格。

第二十五条 作为外国合营者出资的工业产权或者专有技术，必须符合下列条件之一：

（一）能显著改进现有产品的性能、质量，提高生产效率的；

（二）能显著节约原材料、燃料、动力的。

第二十六条 外国合营者以工业产权或者专有技术作为出资，应当提交该工业产权或者专有技术的有关资料，包括专利证书或者商标注册证书的复制件、有效状况及其技术特性、实用价值、作价的计算根据、与中国合营者签订的作价协议等有关文件，作为合营合同的附件。第二十七条 外国合营者作为出资的机器设备或者其他物料、工业产权或者专有技术，应当报审批机构批准。

第二十八条 合营各方应当按照合同规定的期限缴清各自的出资额。逾期未缴或者未缴清的，应当按合同规定支付迟延利息或者赔偿损失。

第二十九条 合营各方缴付出资额后，应当由中国的注册会计师验证，出具验资报告后，由合营企业据以发给出资证明书。出资证明书载明下列事项：合营企业名称；合营企业成立的年、月、日；合营者名称（或者姓名）及其出资额、出资的年、月、日；发给出资证明书的年、月、日。

第五章 董事会与经营管理机构

第三十条 董事会是合营企业的最高权力机构，决定合营企业的一切重大问题。

第三十一条 董事会成员不得少于３人。董事名额的分配由合营各方参照出资比例协商确定。

董事的任期为４年，经合营各方继续委派可以连任。

第三十二条 董事会会议每年至少召开１次，由董事长负责召集并主持。董事长不能召集时，由董事长委托副董事长或者其他董事负责召集并主持董事会会议。经１／３以上董事提议，可以由董事长召开董事会临时会议。

董事会会议应当有２／３以上董事出席方能举行。董事不能出席的，可以出具委托书委托他人代表其出席和表决。

董事会会议一般应当在合营企业法定地址所在地举行。

第三十三条 下列事项由出席董事会会议的董事一致通过方可作出决议：

（一）合营企业章程的修改；

（二）合营企业的中止、解散；

（三）合营企业注册资本的增加、减少；

（四）合营企业的合并、分立。

其他事项，可以根据合营企业章程载明的议事规则作出决议。

第三十四条 董事长是合营企业的法定代表人。董事长不能履行职责时，应当授权副董事长或者其他董事代表合营企业。

第三十五条 合营企业设经营管理机构，负责企业的日常经营管理工作。经营管理机构设总经理１人，副总经理若干人。副总经理协助总经理工作。

第三十六条 总经理执行董事会会议的各项决议，组织领导合营企业的日常经营管理工作。在董事会授权范围内，总经理对外代表合营企业，对内任免下属人员，行使董事会授予的其他职权。

第三十七条 总经理、副总经理由合营企业董事会聘请，可以由中国公民担任，也可以由外国公民担任。

经董事会聘请，董事长、副董事长、董事可以兼任合营企业的总经理、副总经理或者其他高级管理职务。

总经理处理重要问题时，应当同副总经理协商。

总经理或者副总经理不得兼任其他经济组织的总经理或者副总经理，不得参与其他经济组织对本企业的商业竞争。

第三十八条 总经理、副总经理及其他高级管理人员有营私舞弊或者严重失职行为的，经董事会决议可以随时解聘。

第三十九条 合营企业需要在国外和港澳地区设立分支机构（含销售机构）时，应当报对外贸易经济合作部批准。

第六章 引进技术

第四十条 本条例所称引进技术，是指合营企业通过技术转让的方式，从第三者或者合营者获得所需要的技术。

第四十一条 合营企业引进的技术应当是适用的、先进的，使其产品在国内具有显著的社会经济效益或者在国际市场上具有竞争能力。

第四十二条 在订立技术转让协议时，必须维护合营企业独立进行经营管理的权利，并参照本条例第二十六条的规定，要求技术输出方提供有关的资料。

第四十三条 合营企业订立的技术转让协议，应当报审批机构批准。

技术转让协议必须符合下列规定：

（一）技术使用费应当公平合理；

（二）除双方另有协议外，技术输出方不得限制技术输入方出口其产品的地区、数量和价格；

（三）技术转让协议的期限一般不超过１０年；

（四）技术转让协议期满后，技术输入方有权继续使用该项技术；

（五）订立技术转让协议双方，相互交换改进技术的条件应当对等；

（六）技术输入方有权按自己认为合适的来源购买需要的机器设备、零部件和原材料；

（七）不得含有为中国的法律、法规所禁止的不合理的限制性条款。

第七章 场地使用权及其费用

第四十四条 合营企业使用场地，必须贯彻执行节约用地的原则。所需场地，应当由合营企业向所在地的市（县）级土地主管部门提出申请，经审查批准后，通过签订合同取得场地使用权。合同应当订明场地面积、地点、用途、合同期限、场地使用权的费用（以下简称场地使用费）、双方的权利与义务、违反合同的罚则等。

第四十五条 合营企业所需场地的使用权，已为中国合营者所拥有的，中国合营者可以将其作为对合营企业的出资，其作价金额应当与取得同类场地使用权所应缴纳的使用费相同。

第四十六条 场地使用费标准应当根据该场地的用途、地理环境条件、征地拆迁安置费用和合营企业对基础设施的要求等因素，由所在地的省、自治区、直辖市人民政府规定，并向对外贸易经济合作部和国家土地主管部门备案。

第四十七条 从事农业、畜牧业的合营企业，经所在地的省、自治区、直辖市人民政府同意，可以按合营企业营业收入的百分比向所在地的土地主管部门缴纳场地使用费。

在经济不发达地区从事开发性的项目，场地使用费经所在地人民政府同意，可以给予特别优惠。

第四十八条 场地使用费在开始用地的５年内不调整。以后随着经济的发展、供需情况的变化和地理环境条件的变化需要调整时，调整的间隔期应当不少于３年。

场地使用费作为中国合营者投资的，在该合同期限内不得调整。

第四十九条 合营企业按本条例第四十四条取得的场地使用权，其场地使用费应当按合同规定的用地时间从开始时起按年缴纳，第一日历年用地时间超过半年的按半年计算；不足半年的免缴。在合同期内，场地使用费如有调整，应当自调整的年度起按新的费用标准缴纳。

第五十条 合营企业除依照本章规定取得场地使用权外，还可以按照国家有关规定取得场地使用权。

第八章 购买与销售

第五十一条 合营企业所需的机器设备、原材料、燃料、配套件、运输工具和办公用品等（以下简称物资），有权自行决定在中国购买或者向国外购买。

第五十二条 合营企业需要在中国购置的办公、生活用品，按需要量购买，不受限制。

第五十三条 中国政府鼓励合营企业向国际市场销售其产品。

第五十四条 合营企业有权自行出口其产品，也可以委托外国合营者的销售机构或者中国的外贸公司代销或者经销。

第五十五条 合营企业在合营合同规定的经营范围内，进口本企业生产所需的机器设备、零配件、原材料、燃料，凡属国家规定需要领取进口许可证的，每年编制一次计划，每半年申领一次。外国合营者作为出资的机器设备或者其他物料，可以凭审批机构的批准文件直接办理进口许可证进口。超出合营合同规定范围进口的物资，凡国家规定需要领取进口许可证的，应当另行申领。

合营企业生产的产品，可以自主经营出口，凡属国家规定需要领取出口许可证的，合营企业按照本企业的年度出口计划，每半年申领一次。

第五十六条 合营企业在国内购买物资的价格以及支付水、电、气、热、货物运输、劳务、工程设计、咨询、广告等服务的费用，享受与国内其他企业同等的待遇。

第五十七条 合营企业与中国其他经济组织之间的经济往来，按照有关的法律规定和双方订立的合同承担经济责任，解决合同争议。

第五十八条 合营企业应当依照《中华人民共和国统计法》及中国利用外资统计制度的规定，提供统计资料，报送统计报表。

第九章 税务

第五十九条 合营企业应当按照中华人民共和国有关法律的规定，缴纳各种税款。

第六十条 合营企业的职工应当按照《中华人民共和国个人所得税法》缴纳个人所得税。

第六十一条 合营企业进口下列物资，依照中国税法的有关规定减税、免税：

（一）按照合同规定作为外国合营者出资的机器设备、零部件和其他物料（其他物料系指合营企业建厂（场）以及安装、加固机器所需材料，下同）；

（二）合营企业以投资总额以内的资金进口的机器设备、零部件和其他物料；

（三）经审批机构批准，合营企业以增加资本所进口的国内不能保证生产供应的机器设备、零部件和其他物料；

（四）合营企业为生产出口产品，从国外进口的原材料、辅料、元器件、零部件和包装物料。

上述减税、免税进口物资，经批准在中国国内转卖或者转用于在中国国内销售的产品，应当照章纳税或者补税。

第六十二条 合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。

第十章 外汇管理

第六十三条 合营企业的一切外汇事宜，按照《中华人民共和国外汇管理条例》和有关管理办法的规定办理。第六十四条 合营企业凭营业执照，在境内银行开立外汇账户和人民币账户，由开户银行监督收付。

第六十五条 合营企业在国外或者港澳地区的银行开立外汇账户，应当经国家外汇管理局或者其分局批准，并向国家外汇管理局或者其分局报告收付情况和提供银行对账单。

第六十六条 合营企业在国外或者港澳地区设立的分支机构，其年度资产负债表和年度利润表，应当通过合营企业报送国家外汇管理局或者其分局。

第六十七条 合营企业根据经营业务的需要，可以向境内的金融机构申请外汇贷款和人民币贷款，也可以按照国家有关规定从国外或者港澳地区的银行借入外汇资金，并向国家外汇管理局或者其分局办理登记或者备案手续。

第六十八条 合营企业的外籍职工和港澳职工的工资和其他正当收益，依法纳税后，减去在中国境内的花费，其剩余部分可以按照国家有关规定购汇汇出。

第十一章 财务与会计

第六十九条 合营企业的财务与会计制度，应当按照中国有关法律和财务会计制度的规定，结合合营企业的情况加以制定，并报当地财政部门、税务机关备案。

第七十条 合营企业设总会计师，协助总经理负责企业的财务会计工作。必要时，可以设副总会计师。

第七十一条 合营企业设审计师（小的企业可以不设），负责审查、稽核合营企业的财务收支和会计账目，向董事会、总经理提出报告。

第七十二条 合营企业会计年度采用日历年制，自公历每年１月１日起至１２月３１日止为一个会计年度。

第七十三条 合营企业会计采用国际通用的权责发生制和借贷记账法记账。一切自制凭证、账簿、报表必须用中文书写，也可以同时用合营各方商定的一种外文书写。

第七十四条 合营企业原则上采用人民币作为记账本位币，经合营各方商定，也可以采用某一种外国货币作为记账本位币。

第七十五条 合营企业的账目，除按记账本位币记录外，对于现金、银行存款、其他货币款项以及债权债务、收益和费用等，与记账本位币不一致时，还应当按实际收付的货币记账。

以外国货币作为记账本位币的合营企业，其编报的财务会计报告应当折算为人民币。

因汇率的差异而发生的折合记账本位币差额，作为汇兑损益列账。记账汇率变动，有关外币各账户的账面余额，于年终结账时，应当按照中国有关法律和财务会计制度的规定进行会计处理。

第七十六条 合营企业按照《中华人民共和国外商投资企业和外国企业所得税法》缴纳所得税后的利润分配原则如下：

（一）提取储备基金、职工奖励及福利基金、企业发展基金，提取比例由董事会确定；

（二）储备基金除用于垫补合营企业亏损外，经审批机构批准也可以用于本企业增加资本，扩大生产；

（三）按照本条第（一）项规定提取三项基金后的可分配利润，董事会确定分配的，应当按合营各方的出资比例进行分配。

第七十七条 以前年度的亏损未弥补前不得分配利润。以前年度未分配的利润，可以并入本年度利润分配。

第七十八条 合营企业应当向合营各方、当地税务机关和财政部门报送季度和年度会计报表。

第七十九条 合营企业的下列文件、证件、报表，应当经中国的注册会计师验证和出具证明，方为有效：

（一）合营各方的出资证明书（以物料、场地使用权、工业产权、专有技术作为出资的，应当包括合营各方签字同意的财产估价清单及其协议文件）；

（二）合营企业的年度会计报表；

（三）合营企业清算的会计报表。

第十二章 职工

第八十条 合营企业职工的招收、招聘、辞退、辞职、工资、福利、劳动保险、劳动保护、劳动纪律等事宜，按照国家有关劳动和社会保障的规定办理。

第八十一条 合营企业应当加强对职工的业务、技术培训，建立严格的考核制度，使他们在生产、管理技能方面能够适应现代化企业的要求。

第八十二条 合营企业的工资、奖励制度必须符合按劳分配、多劳多得的原则。

第八十三条 正副总经理、正副总工程师、正副总会计师、审计师等高级管理人员的工资待遇，由董事会决定。

第十三章 工会

第八十四条 合营企业职工有权按照《中华人民共和国工会法》和《中国工会章程》的规定，建立基层工会组织，开展工会活动。

第八十五条 合营企业工会是职工利益的代表，有权代表职工同合营企业签订劳动合同，并监督合同的执行。

第八十六条 合营企业工会的基本任务是：依法维护职工的民主权利和物质利益；协助合营企业安排和合理使用福利、奖励基金；组织职工学习政治、科学、技术和业务知识，开展文艺、体育活动；教育职工遵守劳动纪律，努力完成企业的各项经济任务。

第八十七条 合营企业董事会会议讨论合营企业的发展规划、生产经营活动等重大事项时，工会的代表有权列席会议，反映职工的意见和要求。

董事会会议研究决定有关职工奖惩、工资制度、生活福利、劳动保护和保险等问题时，工会的代表有权列席会议，董事会应当听取工会的意见，取得工会的合作。

第八十八条合营企业应当积极支持本企业工会的工作。合营企业应当按照《中华人民共和国工会法》的规定为工会组织提供必要的房屋和设备，用于办公、会议、举办职工集体福利、文化、体育事业。合营企业每月按企业职工实际工资总额的２％拨交工会经费，由本企业工会按照中华全国总工会制定的有关工会经费管理办法使用。

第十四章 期限、解散与清算

第八十九条 合营企业的合营期限，按照《中外合资经营企业合营期限暂行规定》执行。

第九十条 合营企业在下列情况下解散：

（一）合营期限届满；

（二）企业发生严重亏损，无力继续经营；

（三）合营一方不履行合营企业协议、合同、章程规定的义务，致使企业无法继续经营；

（四）因自然灾害、战争等不可抗力遭受严重损失，无法继续经营；

（五）合营企业未达到其经营目的，同时又无发展前途；

（六）合营企业合同、章程所规定的其他解散原因已经出现。前款第（二）、（四）、（五）、（六）项情况发生的，由董事会提出解散申请书，报审批机构批准；第（三）项情况发生的，由履行合同的一方提出申请，报审批机构批准。

在本条第一款第（三）项情况下，不履行合营企业协议、合同、章程规定的义务一方，应当对合营企业由此造成的损失负赔偿责任。

第九十一条 合营企业宣告解散时，应当进行清算。合营企业应当按照《外商投资企业清算办法》的规定成立清算委员会，由清算委员会负责清算事宜。

第九十二条 清算委员会的成员一般应当在合营企业的董事中选任。董事不能担任或者不适合担任清算委员会成员时，合营企业可以聘请中国的注册会计师、律师担任。审批机构认为必要时，可以派人进行监督。

清算费用和清算委员会成员的酬劳应当从合营企业现存财产中优先支付。

第九十三条 清算委员会的任务是对合营企业的财产、债权、债务进行全面清查，编制资产负债表和财产目录，提出财产作价和计算依据，制定清算方案，提请董事会会议通过后执行。

清算期间，清算委员会代表该合营企业起诉和应诉。

第九十四条 合营企业以其全部资产对其债务承担责任。合营企业清偿债务后的剩余财产按照合营各方的出资比例进行分配，但合营企业协议、合同、章程另有规定的除外。

合营企业解散时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依法缴纳所得税。

第九十五条 合营企业的清算工作结束后，由清算委员会提出清算结束报告，提请董事会会议通过后，报告审批机构，并向登记管理机构办理注销登记手续，缴销营业执照。

第九十六条 合营企业解散后，各项账册及文件应当由原中国合营者保存。

第十五章 争议的解决

第九十七条 合营各方在解释或者履行合营企业协议、合同、章程时发生争议的，应当尽量通过友好协商或者调解解决。经过协商或者调解无效的，提请仲裁或者司法解决。

第九十八条 合营各方根据有关仲裁的书面协议，可以在中国的仲裁机构进行仲裁，也可以在其他仲裁机构仲裁。

第九十九条 合营各方之间没有有关仲裁的书面协议的，发生争议的任何一方都可以依法向人民法院起诉。

第一百条 在解决争议期间，除争议事项外，合营各方应当继续履行合营企业协议、合同、章程所规定的其他各项条款。

第十六章 附则

第一百零一条 合营企业的外籍职工和港澳职工（包括其家属），需要经常入、出中国国境的，中国主管签证机关可以简化手续，予以方便。

第一百零二条 合营企业的中国职工，因工作需要出国（境）考察、洽谈业务、学习或者接受培训，按照国家有关规定办理出国（境）手续。

第一百零三条 合营企业的外籍职工和港澳职工，可以带进必需的交通工具和办公用品，按照中国税法的有关规定纳税。

第一百零四条 在经济特区设立的合营企业，法律、行政法规另有规定的，从其规定。

第一百零五条 本条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:(注意事项)英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.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(法规全文)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：中华人民共和国中外合资经营企业法

中华人民共和国中外合资经营企业法

（１９７９年７月１日第五届全国人民代表大会第二次会议通过

根据１９９０年４月４日第七届全国人民代表大会第三次会议《关于修改〈中华人民共和国中外合资经营企业法〉的决定》修正

根据２００１年３月１５日第九届全国人民代表大会第四次会议《关于修改〈中华人民共和国中外合资经营企业法〉的决定》第二次修正）

第一条中华人民共和国为了扩大国际经济合作和技术交流，允许外国公司、企业和其它经济组织或个人（以下简称外国合营者），按照平等互利的原则，经中国政府批准，在中华人民共和国境内，同中国的公司、企业或其它经济组织（以下简称中国合营者）共同举办合营企业。

第二条中国政府依法保护外国合营者按照经中国政府批准的协议、合同、章程在合营企业的投资、应分得的利润和其它合法权益。

合营企业的一切活动应遵守中华人民共和国法律、法规的规定。

国家对合营企业不实行国有化和征收；在特殊情况下，根据社会公共利益的需要，对合营企业可以依照法律程序实行征收，并给予相应的补偿。

第三条合营各方签订的合营协议、合同、章程，应报国家对外经济贸易主管部门（以下称审查批准机关）审查批准。审查批准机关应在三个月内决定批准或不批准。合营企业经批准后，向国家工商行政管理主管部门登记，领取营业执照，开始营业。

第四条合营企业的形式为有限责任公司。

在合营企业的注册资本中，外国合营者的投资比例一般不低于百分之二十五。合营各方按注册资本比例分享利润和分担风险及亏损。

合营者的注册资本如果转让必须经合营各方同意。

第五条合营企业各方可以现金、实物、工业产权等进行投资。

外国合营者作为投资的技术和设备，必须确实是适合我国需要的先进技术和设备。如果有意以落后的技术和设备进行欺骗，造成损失的，应赔偿损失。

中国合营者的投资可包括为合营企业经营期间提供的场地使用权。如果场地使用权未作为中国合营者投资的一部分，合营企业应向中国政府缴纳使用费。

上述各项投资应在合营企业的合同和章程中加以规定，其价格（场地除外）由合营各方评议商定。

第六条合营企业设董事会，其人数组成由合营各方协商，在合同、章程中确定，并由合营各方委派和撤换。董事长和副董事长由合营各方协商确定或由董事会选举产生。中外合营者的一方担任董事长的，由他方担任副董事长。董事会根据平等互利的原则，决定合营企业的重大问题。

董事会的职权是按合营企业章程规定，讨论决定合营企业的一切重大问题：企业发展规划、生产经营活动方案、收支预算、利润分配、劳动工资计划、停业，以及总经理、副总经理、总工程师、总会计师、审计师的任命或聘请及其职权和待遇等。

正副总经理（或正副厂长）由合营各方分别担任。

合营企业职工的录用、辞退、报酬、福利、劳动保护、劳动保险等事项，应当依法通过订立合同加以规定。

第七条合营企业的职工依法建立工会组织，开展工会活动，维护职工的合法权益。合营企业应当为本企业工会提供必要的活动条件。

第八条合营企业获得的毛利润，按中华人民共和国税法规定缴纳合营企业所得税后，扣除合营企业章程规定的储备基金、职工奖励及福利基金、企业发展基金，净利润根据合营各方注册资本的比例进行分配。

合营企业依照国家有关税收的法律和行政法规的规定，可以享受减税、免税的优惠待遇。外国合营者将分得的净利润用于在中国境内再投资时，可申请退还已缴纳的部分所得税。

第九条合营企业应凭营业执照在国家外汇管理机关允许经营外汇业务的银行或其它金融机构开立外汇帐户。

合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。

合营企业在其经营活动中，可直接向外国银行筹措资金。

合营企业的各项保险应向中国境内的保险公司投保。

第十条合营企业在批准的经营范围内所需的原材料、燃料等物资，按照公平、合理的原则，可以在国内市场或者在国际市场购买。

鼓励合营企业向中国境外销售产品。出口产品可由合营企业直接或与其有关的委托机构向国外市场出售，也可通过中国的外贸机构出售。合营企业产品也可在中国市场销售。

合营企业需要时可在中国境外设立分支机构。

第十一条外国合营者在履行法律和协议、合同规定的义务后分得的净利润，在合营企业期满或者中止时所分得的资金以及其它资金，可按合营企业合同规定的货币，按外汇管理条例汇往国外。

鼓励外国合营者将可汇出的外汇存入中国银行。

第十二条合营企业的外籍职工的工资收入和其它正当收入，按中华人民共和国税法缴纳个人所得税后，可按外汇管理条例汇往国外。

第十三条合营企业的合营期限，按不同行业、不同情况，作不同的约定。有的行业的合营企业，应当约定合营期限；有的行业的合营企业，可以约定合营期限，也可以不约定合营期限。约定合营期限的合营企业，合营各方同意延长合营期限的，应在距合营期满六个月前向审查批准机关提出申请。审查批准机关应自接到申请之日起一个月内决定批准或不批准。第十四条合营企业如发生严重亏损、一方不履行合同和章程规定的义务、不可抗力等，经合营各方协商同意，报请审查批准机关批准，并向国家工商行政管理主管部门登记，可终止合同。如果因违反合同而造成损失的，应由违反合同的一方承担经济责任。

第十五条合营各方发生纠纷，董事会不能协商解决时，由中国仲裁机构进行调解或仲裁，也可由合营各方协议在其它仲裁机构仲裁。

合营各方没有在合同中订有仲裁条款的或者事后没有达成书面仲裁协议的，可以向人民法院起诉。

第十六条本法自公布之日起生效。（完）

中华人民共和国中外合作经营企业法

第九届全国人民代表大会常务委员会第十八次会议决定对《中华人民共和国中外合作经营企业法》作如下修改：

一、将第十九条修改为：“合作企业可以在经批准的经营范围内，进口本企业需要的物资，出口本企业生产的产品。合作企业在经批准的经营范围内所需的原材料、燃料等物资，按照公平、合理的原则，可以在国内市场或者在国际市场购买。”

二、删去第二十条。

此外，根据本决定对部分条文的顺序作相应调整。

本决定自公布之日起施行。

《中华人民共和国中外合作经营企业法》根据本决定作相应的修改，重新公布。

中华人民共和国中外合作经营企业法

(1988年4月13日第七届全国人民代表大会第一次会议通过根据 2000年10月31日第九届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国中外合作经营企业法〉的决定》修正）

第一条 为了扩大对外经济合作和技术交流，促进外国的企业和其他经济组织或者个人(以下简称外国合作者)按照平等互利的原则，同中华人民共和国的企业或者其他经济组织(以下简称中国合作者)在中国境内共同举办中外合作经营企业(以下简称合作企业)，特制定本法。

第二条 中外合作者举办合作企业，应当依照本法的规定，在合作企业合同中约定投资或者合作条件、收益或者产品的分配、风险和亏损的分担、经营管理的方式和合作企业终止时财产的归属等事项。

合作企业符合中国法律关于法人条件的规定的，依法取得中国法人资格。

第三条 国家依法保护合作企业和中外合作者的合法权益。

合作企业必须遵守中国的法律、法规，不得损害中国的社会公共利益。国家有关机关依法对合作企业实行监督。

第四条 国家鼓励举办产品出口的或者技术先进的生产型合作企业。

第五条 申请设立合作企业，应当将中外合作者签订的协议、合同、章程等文件报国务院对外经济贸易主管部门或者国务院授权的部门和地方政府(以下简称审查批准机关)审查批准。审查批准机关应当自接到申请之日起四十五天内决定批准或者不批准。

第六条 设立合作企业的申请经批准后，应当自接到批准证书之日起三十天内向工商行政管理机关申请登记，领取营业执照。合作企业的营业执照签发日期，为该企业的成立日期。

合作企业应当自成立之日起三十天内向税务机关办理税务登记。

第七条 中外合作者在合作期限内协商同意对合作企业合同作重大变更的，应当报审查批准机关批准；变更内容涉及法定工商登记项目、税务登记项目的，应当向工商行政管理机关、税务机关办理变更登记手续。

第八条 中外合作者的投资或者提供的合作条件可以是现金、实物、土地使用权、工业产权、非专利技术和其他财产权利。

第九条 中外合作者应当依照法律、法规的规定和合作企业合同的约定，如期履行缴足投资、提供合作条件的义务。逾期不履行的，由工商行政管理机关限期履行；限期届满仍未履行的，由审查批准机关和工商行政管理机关依照国家有关规定处理。

中外合作者的投资或者提供的合作条件，由中国注册会计师或者有关机构验证并出具证明。

第十条 中外合作者的一方转让其在合作企业合同中的全部或者部分权利、义务的，必须经他方同意，并报审查批准机关批准。

第十一条 合作企业依照经批准的合作企业合同、章程进行经营管理活动。合作企业的经营管理自主权不受干涉。

第十二条 合作企业应当设立董事会或者联合管理机构，依照合作企业合同或者章程的规定，决定合作企业的重大问题。中外合作者的一方担任董事会的董事长、联合管理机构的主任的，由他方担任副董事长、副主任。董事会或者联合管理机构可以决定任命或者聘请总经理负责合作企业的日常经营管理工作。总经理对董事会或者联合管理机构负责。

合作企业成立后改为委托中外合作者以外的他人经营管理的，必须经董事会或者联合管理机构一致同意，报审查批准机关批准，并向工商行政管理机关办理变更登记手续。

第十三条 合作企业职工的录用、辞退、报酬、福利、劳动保护、劳动保险等事项，应当依法通过订立合同加以规定。

第十四条 合作企业的职工依法建立工会组织，开展工会活动，维护职工的合法权益。

合作企业应当为本企业工会提供必要的活动条件。

第十五条 合作企业必须在中国境内设置会计帐簿，依照规定报送会计报表，并接受财政税务机关的监督。

合作企业违反前款规定，不在中国境内设置会计帐簿的，财政税务机关可以处以罚款，工商行政管理机关可以责令停止营业或者吊销其营业执照。

第十六条 合作企业应当凭营业执照在国家外汇管理机关允许经营外汇业务的银行或者其他金融机构开立外汇帐户。

合作企业的外汇事宜，依照国家有关外汇管理的规定办理。

第十七条 合作企业可以向中国境内的金融机构借款，也可以在中国境外借款。

中外合作者用作投资或者合作条件的借款及其担保，由各方自行解决。第十八条 合作企业的各项保险应当向中国境内的保险机构投保。

第十九条 合作企业可以在经批准的经营范围内，进口本企业需要的物资，出口本企业生产的产品。合作企业在经批准的经营范围内所需的原材料、燃料等物资，按照公平、合理的原则，可以在国内市场或者在国际市场购买。

第二十条 合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。

第二十一条 中外合作者依照合作企业合同的约定，分配收益或者产品，承担风险和亏损。

中外合作者在合作企业合同中约定合作期满时合作企业的全部固定资产归中国合作者所有的，可以在合作企业合同中约定外国合作者在合作期限内先行回收投资的办法。合作企业合同约定外国合作者在缴纳所得税前回收投资的，必须向财政税务机关提出申请，由财政税务机关依照国家有关税收的规定审查批准。依照前款规定外国合作者在合作期限内先行回收投资的，中外合作者应当依照有关法律的规定和合作企业合同的约定对合作企业的债务承担责任。

第二十二条 外国合作者在履行法律规定和合作企业合同约定的义务后分

得的利润、其他合法收入和合作企业终止时分得的资金，可以依法汇往国外。合作企业的外籍职工的工资收入和其他合法收入，依法缴纳个人所得税后，可以汇往国外。

第二十三条 合作企业期满或者提前终止时，应当依照法定程序对资产和债权、债务进行清算。中外合作者应当依照合作企业合同的约定确定合作企业财产的归属。

合作企业期满或者提前终止，应当向工商行政管理机关和税务机关办理注销登记手续。

第二十四条 合作企业的合作期限由中外合作者协商并在合作企业合同中订明。中外合作者同意延长合作期限的，应当在距合作期满一百八十天前向审查批准机关提出申请。审查批准机关应当自接到申请之日起三十天内决定批准或者不批准。

第二十五条 中外合作者履行合作企业合同、章程发生争议时，应当通过协商或者调解解决。中外合作者不愿通过协商、调解解决的，或者协商、调解不成的，可以依照合作企业合同中的仲裁条款或者事后达成的书面仲裁协议，提交中国仲裁机构或者其他仲裁机构仲裁。

中外合作者没有在合作企业合同中订立仲裁条款，事后又没有达成书面仲裁协议的，可以向中国法院起诉。

第二十六条 国务院对外经济贸易主管部门根据本法制定实施细则，报国务院批准后施行。

第二十七条 本法自公布之日起施行。

第三篇：中华人民共和国中外合资经营企业法

中华人民共和国中外合资经营企业法

1979年7月1日第5届全国人民代表大会第2次会议通过 1979年7月8日全国人民代表大会常务委员年4月4日第7届全国人民

代表大会第3次会议修正 2001年3月15日第9届全国人民代表大会第4次会议第2次修正

第一条 中华人民共和国为了扩大国际经济合作和技术交流，允许外国公司、企业和其它经济组织或个人按照平等互利的原则，经中国政府批准，在中

华人民共和国境内，同中国的公司、企业或其它经济组织（以下简称中国合营者）共同举办合营企业。

第二条 中国政府依法保护外国合营者按照经中国政府批准的协议、合同、章程在合营企业的投资、应分合营企业的一切活动应遵守中华人民共和国法律、法规的规定。

国家对合营企业不实行国有化和征收；在特殊情况下，根据社会公共利益的需要，对合营企业可以依照法相应的补偿。

第三条 合营各方签订的合营协议、合同、章程，应报国家对外经济贸易主管部门（以下称审查批准机关关应在三个月内决定批准或不批准。合营企业经

批准后，向国家工商行政管理主管部门登记，领取营业执照，开始营业。

第四条 合营企业的形式为有限责任公司。

在合营企业的注册资本中，外国合营者的投资比例一般不低于百分之二十五。

合营各方按注册资本比例分享利润和分担风险及亏损。

合营者的注册资本如果转让必须经合营各方同意。

第五条 合营企业各方可以现金、实物、工业产权等进行投资。

外国合营者作为投资的技术和设备，必须确实是适合我国需要的先进技术和设备。如果有意以落后的技术失的，应赔偿损失。

中国合营者的投资可包括为合营企业经营期间提供的场地使用权。如果场地使用权未作为中国合营者投资中国政府缴纳使用费。

上述各项投资应在合营企业的合同和章程中加以规定，其价格（场地除外）由合营各方评议商定。

第六条 合营企业设董事会，其人数组成由合营各方协商，在合同、章程中确定，并由合营各方委派和撤合营各方协商确定或由董事会选举产生。中外合营者的一方担任董事长的，由他方担任副董事长。董事会根据平等互利的原则，决定合营企业的重大问题。董事会的职权是按合营企业章程规定，讨论决定合营企业的一切重大问题：企业发展规划、生产经营活动配、劳动工资计划、停业，以及总经理、副总经

理、总工程师、总会计师、审计师的任命或聘请及其职权和待遇等。

正副总经理（或正副厂长）由合营各方分别担任。

合营企业职工的录用、辞退、报酬、福利、劳动保护、劳动保险等事项，应当依法通过订立合同加以规定

第七条 合营企业的职工依法建立工会组织，开展工会活动，维护职工的合法权益。

合营企业应当为本企业工会提供必要的活动条件。

第八条 合营企业获得的毛利润，按中华人民共和国税法规定缴纳合营企业所得税后，扣除合营企业章程励及福利基金、企业发展基金，净利润根据合营

各方注册资本的比例进行分配。

合营企业依照国家有关税收的法律和行政法规的规定，可以享受减税、免税的优惠待遇。

外国合营者将分得的净利润用于在中国境内再投资时，可申请退还已缴纳的部分所得税。

第九条 合营企业应凭营业执照在国家外汇管理机关允许经营外汇业务的银行或其他金融机构开立外汇账

合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。

合营企业在其经营活动中，可直接向外国银行筹措资金。

合营企业的各项保险应向中国境内的保险公司投保。

第十条 合营企业在批准的经营范围内所需的原材料、燃料等物资，按照公平、合理的原则，可以在国内买。

鼓励合营企业向中国境外销售产品。出口产品可由合营企业直接或与其有关的委托机构向国外市场出售，出售。合营企业产品也可在中国市场销售。

合营企业需要时可在中国境外设立分支机构。

第十一条 外国合营者在履行法律和协议、合同规定的义务后分得的净利润，在合营企业期满或者中止时金，可按合营企业合同规定的货币，按外汇管理

条例汇往国外。

鼓励外国合营者将可汇出的外汇存入中国银行。

第十二条 合营企业的外籍职工的工资收入和其它正当收入，按中华人民共和国税法缴纳个人所得税后，外。

第十三条 合营企业合营期限，可按不同行业、不同情况，作不同的约定。有的行业的合营企业，应当约合营企业，可以约定合营期限，也可以不约定合营期限。约定合营期限的合营企业，合营各方同意延长合营期限的，应在距合营期满6个月前向审查批准机关应自接到申请之日起1个月内决定批准或不批

准。

第十四条 合营企业如发生严重亏损、一方不履行合同和章程规定的义务、不可抗力等，经合营各方协商批准，并向国家工商行政管理主管部门登记，可

终止合同。如果因违反合同而造成损失的，应由违反合同的一方承担经济责任。

第十五条 合营各方发生纠纷，董事会不能协商解决时，由中国仲裁机构进行调解或仲裁，也可由合营各裁。

合营各方没有在合同中订有仲裁条款的或者事后没有达成书面仲裁协议的，可以向人民法院起诉。第十六条 本法自公布之日起生效。

第四篇：中外合资经营企业法(中英对照版)

中外合资经营企业法

Title】 THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY JOINT VENTURES[Effective] 【法规标题】中华人民共和国中外合资经营企业法(２００１修正)[现行有效]

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

【本法变迁史】

中华人民共和国中外合资经营企业法[19790708]

全国人大常委会关于修改《中外合资经营企业法》的决定(1990)[19900404]

中华人民共和国中外合资经营企业法(1990修正)[19900404]

全国人民代表大会关于修改《中华人民共和国中外合资经营企业法》的决定(2001)[20010315]

中华人民共和国中外合资经营企业法(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)

中华人民共和国主席令

（第四十八号）

（相关资料: 法律2篇 行政法规6篇 部门规章60篇 司法解释2篇 其他规范性文件1篇 案例2篇 裁判文书138篇 修订沿革 相关论文106篇 实务指南）

《全国人民代表大会关于修改＜中华人民共和国中外合资经营企业法＞的决定》已由中华人民共和国第九届全国人民代表大会第四次会议于２００１年３月１５日通过，现予公布，自公布之日起施行。

中华人民共和国主席 江泽民

２００１年３月１５日

中华人民共和国中外合资经营企业法

（１９７９年７月１日第五届全国人民代表大会第二次会议通过 根据１９９０年４月４日第七届全国人民代表大会第三次会议《关于修改＜中华人民共和国中外合资经营企业法＞的决定》修正 根据２００１年３月１５日第九届全国人民代表大会第四次会议《关于修改＜中华人民共和国中外合资经营企业法＞的决定》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

中外合资经营企业法

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.第一条 中华人民共和国为了扩大国际经济合作和技术交流，允许外国公司、企业和其它经济组织或个人（以下简称外国合营者），按照平等互利的原则，经中国政府批准，在中华人民共和国境内，同中国的公司、企业或其它经济组织（以下简称中国合营者）共同举办合营企业。

（相关资料: 裁判文书8篇 修订沿革 相关论文2篇 实务指南）

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.第二条 中国政府依法保护外国合营者按照经中国政府批准的协议、合同、章程在合营企业的投资、应分得的利润和其它合法权益。

合营企业的一切活动应遵守中华人民共和国法律、法规的规定。

国家对合营企业不实行国有化和征收；在特殊情况下，根据社会公共利益的需要，对合营企业可以依照法律程序实行征收，并给予相应的补偿。

（相关资料: 裁判文书17篇 修订沿革 相关论文1篇 实务指南）

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.第三条 合营各方签订的合营协议、合同、章程，应报国家对外经济贸易主管部门（以下称审查批准机关）审查批准。审查批准机关应在三个月内决定批准或不批准。合营企业经批准后，向国家工商行政管理主管部门登记，领取营业执照，开始营业。

（相关资料: 地方法规13篇 案例1篇 裁判文书29篇 修订沿革 相关论文3篇 实务指南）

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

中外合资经营企业法

to the venture.第四条 合营企业的形式为有限责任公司。

在合营企业的注册资本中，外国合营者的投资比例一般不低于百分之二十五。

合营各方按注册资本比例分享利润和分担风险及亏损。

合营者的注册资本如果转让必须经合营各方同意。

（相关资料: 部门规章1篇 裁判文书12篇 修订沿革 相关论文9篇 实务指南）

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.第五条 合营企业各方可以现金、实物、工业产权等进行投资。

外国合营者作为投资的技术和设备，必须确实是适合我国需要的先进技术和设备。如果有意以落后的技术和设备进行欺骗，造成损失的，应赔偿损失。

中国合营者的投资可包括为合营企业经营期间提供的场地使用权。如果场地使用权未作为中国合营者投资的一部分，合营企业应向中国政府缴纳使用费。

上述各项投资应在合营企业的合同和章程中加以规定，其价格（场地除外）由合营各方评议商定。

（相关资料: 裁判文书3篇 修订沿革 相关论文7篇 实务指南）

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

中外合资经营企业法

venture.Contracts shall be entered into in accordance with the law to prescribe the recruitment, dismissal, remuneration, welfare, labor protection, labor insurance, etc..第六条 合营企业设董事会，其人数组成由合营各方协商，在合同、章程中确定，并由合营各方委派和撤换。董事长和副董事长由合营各方协商确定或由董事会选举产生。中外合营者的一方担任董事长的，由他方担任副董事长。董事会根据平等互利的原则，决定合营企业的重大问题。

董事会的职权是按合营企业章程规定，讨论决定合营企业的一切重大问题：企业发展规划、生产经营活动方案、收支预算、利润分配、劳动工资计划、停业，以及总经理、副总经理、总工程师、总会计师、审计师的任命或聘请及其职权和待遇等。

正副总经理（或正副厂长）由合营各方分别担任。

合营企业职工的录用、辞退、报酬、福利、劳动保护、劳动保险等事项，应当依法通过订立合同加以规定。

（相关资料: 裁判文书18篇 修订沿革 相关论文3篇 实务指南）

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.第七条 合营企业的职工依法建立工会组织，开展工会活动，维护职工的合法权益。

合营企业应当为本企业工会提供必要的活动条件。

（相关资料: 裁判文书2篇 实务指南）

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.第八条 合营企业获得的毛利润，按中华人民共和国税法规定缴纳合营企业所得税后，扣除合营企业章程规定的储备基金、职工奖励及福利基金、企业发展基金，净利润根据合营各方注册资本的比例进行分配。

合营企业依照国家有关税收的法律和行政法规的规定，可以享受减税、免税的优惠待遇。

外国合营者将分得的净利润用于在中国境内再投资时，可申请退还已缴纳的部分所得税。

（相关资料: 裁判文书4篇 修订沿革 相关论文1篇 实务指南）

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

中外合资经营企业法

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.第九条 合营企业应凭营业执照在国家外汇管理机关允许经营外汇业务的银行或其它金融机构开立外汇帐户。

合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。

合营企业在其经营活动中，可直接向外国银行筹措资金。

合营企业的各项保险应向中国境内的保险公司投保。

（相关资料: 裁判文书1篇 修订沿革 相关论文2篇 实务指南）

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.第十条 合营企业在批准的经营范围内所需的原材料、燃料等物资，按照公平、合理的原则，可以在国内市场或者在国际市场上购买。

鼓励合营企业向中国境外销售产品。出口产品可由合营企业直接或与其有关的委托机构向国外市场出售，也可通过中国的外贸机构出售。合营企业产品也可在中国市场销售。

合营企业需要时可在中国境外设立分支机构。

（相关资料: 裁判文书3篇 修订沿革 相关论文1篇 实务指南）

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.第十一条 外国合营者在履行法律和协议、合同规定的义务后分得的净利润，在合营企业期满或者中止时所分得的资金以及其它资金，可按合营企业合同规定的货币，按外汇管理条例汇往国外。

鼓励外国合营者将可汇出的外汇存入中国银行。

（相关资料: 修订沿革 实务指南）

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

中外合资经营企业法

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.第十二条 合营企业的外籍职工的工资收入和其它正当收入，按中华人民共和国税法缴纳个人所得税后，可按外汇管理条例汇往国外。

（相关资料: 修订沿革 实务指南）

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.第十三条 合营企业的合营期限，按不同行业、不同情况，作不同的约定。

有的行业的合营企业，应当约定合营期限；有的行业的合营企业，可以约定合营期限，也可以不约定合营期限。约定合营期限的合营企业，合营各方同意延长合营期限的，应在距合营期满六个月前向审查批准机关提出申请。审查批准机关应自接到申请之日起一个月内决定批准或不批准。

（相关资料: 部门规章1篇 地方法规1篇 裁判文书2篇 修订沿革 实务指南）

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.第十四条 合营企业如发生严重亏损、一方不履行合同和章程规定的义务、不可抗力等，经合营各方协商同意，报请审查批准机关批准，并向国家工商行政管理主管部门登记，可终止合同。如果因违反合同而造成损失的，应由违反合同的一方承担经济责任。

（相关资料: 地方法规1篇 裁判文书6篇 修订沿革 相关论文2篇 实务指南）

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.第十五条 合营各方发生纠纷，董事会不能协商解决时，由中国仲裁机构进行调解或仲裁，也可由合营各方协议在其它仲裁机构仲裁。

中外合资经营企业法

合营各方没有在合同中订有仲裁条款的或者事后没有达成书面仲裁协议的，可以向人民法院起诉。

（相关资料: 司法解释1篇 裁判文书1篇 修订沿革 相关论文3篇 实务指南）

Article 16 This Law shall come into force on the date of its promulgation.第十六条 本法自公布之日起生效。

第五篇：中华人民共和国中外合资经营企业法

中华人民共和国中外合资经营企业法(2001年)第一条 中华人民共和国为了扩大国际经济合作和技术交流，允许外国公司、企业和其它经济组织或个人(以下简称外国合营者)，按照平等互利的原则，经中国政府批准，在中华人民共和国境内，同中国的公司、企业或其它经济组织(以下简称中国合营者)共同举办合营企业。