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

第二條 中外合作者舉辦合作企業，應當依照本法的規定，在合作企業合同中約定投資或者合作條件、收益或者產品的分配、風險和虧損的分擔、經營管理的方式和合作企業終止時財產的歸屬等事項。

合作企業符合中國法律關于法人條件的規定的，依法取得中國法人資格。

第三條 國家依法保護合作企業和中外合作者的合法權益。

合作企業必須遵守中國的法律、法規，不得損害中國的社會公共利益。

國家有關機關依法對合作企業實行監督。

第四條 國家鼓勵舉辦產品出口的或者技術先進的生產型合作企業。

第五條 申請設立合作企業，應當將中外合作者簽訂的協議、合同、章程等文件報國務院對外經濟貿易主管部門或者國務院授權的部門和地方政府（以下簡稱審查批準機關）審查批準。審查批準機關應當自接到申請之日起四十五天內決定批準或者不批準。

第六條 設立合作企業的申請經批準后，應當自接到批準證書之日起三十天內向工商行政管理機關申請登記，領取營業執照。合作企業的營業執照簽發日期，為該企業的成立日期。

合作企業應當自成立之日起三十天內向稅務機關辦理稅務登記。

第七條 中外合作者在合作期限內協商同意對合作企業合同作重大變更的，應當報審查批準機關批準；變更內容涉及法定工商登記項目、稅務登記項目的，應當向工商行政管理機關、稅務機關辦理變更登記手續。

第八條 中外合作者的投資或者提供的合作條件可以是現金、實物、土地使用權、工業產權、非專利技術和其他財產權利。

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

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

第十條 中外合作者的一方轉讓其在合作企業合同中的全部或者部分權利、義務的，必須經他方同意，并報審查批準機關批準。

第十一條 合作企業依照經批準的合作企業合同、章程進行經營管理活動。合作企業的經營管理自主權不受干涉。

第十二條 合作企業應當設立董事會或者聯合管理機構，依照合作企業合同或者章程的規定，決定合作企業的重大問題。中外合作者的一方擔任董事會的董事長、聯合管理機構的主任的，由他方擔任副董事長、副主任。董事會或者聯合管理機構可以決定任命或者聘請總經理負責合作企業的日常經營管理工作。總經理對董事會或者聯合管理機構負責。

合作企業成立后改為委托中外合作者以外的他人經營管理的，必須經董事會或者聯合管理機構一致同意，報審查批準機關批準，并向工商行政管理機關辦理變更登記手續。

第十三條 合作企業職工的錄用、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定。

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

合作企業應當為本企業工會提供必要的活動條件。

第十五條 合作企業必須在中國境內設置會計賬簿，依照規定報送會計報表，并接受財政稅務機關的監督。

合作企業違反前款規定，不在中國境內設置會計帳薄的，財政稅務機關可以處以罰款，工商行政管理機關可以責令停止營業或者吊銷其營業執照。

第十六條 合作企業應當憑營業執照在國家外匯管理機關允許經營外匯業務的銀行或者其他金融機構開立外匯賬戶。

合作企業的外匯事宜，依照國家有關外匯管理的規定辦理。

第十七條 合作企業可以向中國境內的金融機構借款，也可以在中國境外借款。

中外合作者用作投資或者合作條件的借款及其擔保，由各方自行解決。

第十八條 合作企業的各項保險應當向中國境內的保險機構投保。

第十九條 合作企業可以在經批準的經營范圍內，進口本企業需要的物資，出口本企業生產的產品。合作企業在經批準的經營范圍內所需的原材料、燃料等物資，可以在國內市場購買，也可以在國際市場購買。

第二十條 合作企業應當自行解決外匯收支平衡。合作企業不能自行解決外匯收支平衡的，可以依照國家規定申請有關機關給予協助。

第二十一條 合作企業依照國家有關稅收的規定繳納稅款并可以享受減稅、免稅的優惠待遇。

第二十二條 中外合作者依照合作企業合同的約定，分配收益或者產品，承擔風險和虧損。

中外合作者在合作企業合同中約定合作期滿時合作企業的全部固定資產歸中國合作者所有的，可以在合作企業合同中約定外國合作者在合作期限內先行回收投資的辦法。合作企業合同約定外國合作者在繳納所得稅前回收投資的，必須向財政稅務機關提出申請，由財政稅務機關依照國家有關稅收的規定審查批準。

依照前款規定外國合作者在合作期限內先行回收投資的，中外合作者應當依照有關法律的規定和合作企業合同的約定對合作企業的債務承擔責任。

第二十三條 外國合作者在履行法律規定和合作企業合同約定的義務后分得的利潤、其他合法收入和合作企業終止時分得的資金，可以依法匯往國外。合作企業的外籍職工的工資收入和其他合法收入，依法繳納個人所得稅后，可以匯往國外。

第二十四條 合作企業期滿或者提前終止時，應當依照法定程序對資產和債權、債務進行清算。中外合作者應當依照合作企業合同的約定確定合作企業財產的歸屬。

合作企業期滿或者提前終止，應當向工商行政管理機關和稅務機關辦理注銷登記手續。

第二十五條 合作企業的合作期限由中外合作者協商并在合作企業合同中訂明。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審查批準機關提出申請。

審查批準機關應當自接到申請之日起三十天內決定批準或者不批準。

第二十六條 中外合作者履行合作企業合同、章程發生爭議時，應當通過協商或者調解解決。中外合作者不愿通過協商、調解解決的，或者協商、調解不成的，可以依照合作企業合同中的仲裁條款或者事后達成的書面仲裁協議，提交中國仲裁機構或者其他仲裁機構仲裁。

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

第二十七條 國務院對外經濟貿易主管部門根據本法制定實施細則，報國務院批準后施行。

第二十八條 本法自公布之日起施行。

【名稱】 LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN CON-TRACTUAL JOINT VENTURES

【題注】

【章名】 Important Notice: (注意事項)


英文本源自中華人民共和國務院法制局編譯, 中國法制出版社出版的《中華人民

共和國涉外法規匯編》(1991年7月版).

當發生歧意時, 應以法律法規頒布單位發布的中文原文為準.

This English document is coming from "LAWS AND REGULATIONS OF THE

PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)

which is compiled by the Brueau of Legislative Affairs of the State

Council of the People's Republic of China, and is published by the China

Legal System Publishing House.

In case of discrepancy, the original version in Chinese shall prevail.

【章名】 Whole Document (法規全文)


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN CON-

TRACTUAL JOINT VENTURES

(Adopted at the First Session of the Seventh National People's

Congress and promulgated by Order No. 4 of the President of the People's

Republic of China on April 13, 1988, and effective as of the date of

promulgation)

Article 1

This Law is formulated to expand economic cooperation and technological

exchange with foreign countries and to promote the joint establishment, on

the principle of equality and mutual benefit, by foreign enterprises and

other economic organizations or individuals (hereinafter referred to as

the foreign party) and Chinese enterprises or other economic organizations

(hereinafter referred to as the Chinese party) of Chinese-foreign

contractual joint ventures (hereinafter referred to as contractual joint

ventures) within the territory of the People's Republic of China.

Article 2

In establishing a contractual joint venture, the Chinese and foreign

parties shall, in accordance with the provisions of this Law, prescribe in

their contractual joint venture contract such matters as the investment or

conditions for cooperation, the distribution of earnings or products, the

sharing of risks and losses, the manners of operation and management and

the ownership of the property at the time of the termination of the

contractual joint venture.

A contractual joint venture which meets the conditions for being

considered a legal person under Chinese law, shall acquire the status of a

Chinese legal person in accordance with law.

Article 3

The state shall, according to law, protect the lawful rights and interests

of the contractual joint ventures and of the Chinese and foreign parties.

A contractual joint venture must abide by Chinese laws and regulations and

must not injure the public interests of China.

The relevant state authorities shall exercise supervision over the

contractual joint ventures according to law.

Article 4

The state shall encourage the establishment of productive contractual

joint ventures that are export-oriented or technologically advanced.

Article 5

For the purpose of applying for the establishment of a contractual joint

venture, such documents as the agreement, the contract and the articles of

association signed by the Chinese and foreign parties shall be submitted

for examination and approval to the department in charge of foreign

economic relations and trade under the State Council or to the department

or local government authorized by the State Council (hereinafter referred

to as the examination and approval authority). The examination and

approval authority shall, within 45 days of receiving the application,

decide whether or not to grant approval.


Article 6

When the application for the establishment of a contractual joint venture

is approved, the parties shall, within 30 days of receiving the

certificate of approval, apply to the administrative authorities for

industry and commerce for registration and obtain a business license. The

date of issuance of the business license of a contractual joint venture

shall be the date of its establishment.

A contractual joint venture shall, within 30 days of its establishment,

carry out tax registration with the tax authorities.

Article 7

If the Chinese and foreign parties, during the period of operation of

their contractual joint venture, agree through consultation to make major

modifications to the contractual joint venture contract, they shall report

to the examination and approval authority for approval, if the

modifications include items involving statutory industry and commerce

registration or tax registration, they shall register the modifications

with the administrative authorities for industry and commerce and with the

tax authorities.

Article 8

The investment or conditions for cooperation contributed by the Chinese

and foreign parties may be provided in cash or in kind, or may include the

right to the use of land, industrial property rights, non-patent

technology or other property rights.

Article 9

The Chinese and foreign parties shall, in accordance with the provisions

of the laws and regulations and the agreements in the contractual joint

venture contract, duly fulfil their obligations of contributing full

investment and providing the conditions for cooperation. In case of

failure to do so within the prescribed time, the administrative

authorities for industry and commerce shall set another time limit for the

fulfillment of such obligations; if such obligations are still not

fulfilled by the new time limit, the matter shall be handled by the

examination and approval authority and the administrative authorities for

industry and commerce according to relevant state provisions.

The investments or conditions for cooperation provided by the Chinese and

foreign parties shall be verified by an accountant registered in China or

the relevant authorities, who shall provide a certificate after

verification.

Article 10

If a Chinese or foreign party wishes to make an assignment of all or part

of its rights and obligations prescribed in the contractual joint venture

contract, it must obtain the consent of the other party or parties and

report to the examination and approval authority for approval.


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.

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

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.

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.

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.

A contractual joint venture shall provide the necessary conditions for the

venture's trade union to carry out its activities.

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.

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.


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. A contractual joint

venture shall handle its foreign exchange transactions in accordance with

the provisions of the state on foreign exchange control.

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. 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.

Article 18

The various kinds of insurance coverage of a contractual joint venture

shall be furnished by insurance institutions within the territory of

China.

Article 19

A contractual joint venture may, within its approved scope of operation,

import materials it needs and export products it produces. 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.

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.

Article 21

A contractual joint venture shall, in accordance with state provisions on

tax, pay taxes and may enjoy the preferential treatment of tax reduction

or exemption.


Article 22

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.

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.

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.

Article 23

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.

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.


Article 24

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. 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.

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.

Article 26

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. 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.

Article 27

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.

Article 28

This Law shall come into force as of the date of its promulgation.