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1、中外合資經(jīng)營企業(yè)法title】 the law of the peoplesrepublicof china on chinese-foreigrequity jointventureseffective【法規(guī)標題】中華人民共和國中外合資經(jīng)營企業(yè)法(2 0 0 1修正)現(xiàn)行有效date issued:03-15-2001effective date:03-15-2001issuing authority:national peoples congressarea of law:foreign-funded enterprises【本法變遷史】中華人民共和國中外合資經(jīng)營企業(yè)法19790708全國
2、人大常委會關(guān)于修改中外合資經(jīng)營企業(yè)法的決定 (1990)19900404中華人民共和國中外合資經(jīng)營企業(yè)法(1990修正)19900404全國人民代表大會關(guān)于修改中華人民共和國中外合資經(jīng)營企業(yè)法的決定(2001)20010315中華人民共和國中外合資經(jīng)營企業(yè)法(2001修正)20010315the law of the peoples republic of china on chinese-foreign equity joint ventures (adopted by the second session of the fifth national peoples congress on
3、july 1, 1979 and revised in accordance with resolution on revision of the law of the peoples republic of china on chinese-foreign joint venture of the third session of the seventh national peoples congress on april 4, 1990, revised for the second time in accordance with resolution on revision of the
4、 law of the peoples republic of china on chinese-foreign joint venture of the fourth session of the ninth national peoples congress on march 15, 2001)中華人民共和國主席令(第四十八號)(相關(guān)資料:法律2篇行政法規(guī)6篇部門規(guī)章60篇司法解釋2篇其他規(guī)范性文件1篇 案例2篇 裁判文書138篇 修訂沿革 相關(guān)論文106篇 實務(wù)指南)全國人民代表大會關(guān)于修改v中華人民共和國中外合資經(jīng)營企業(yè)法 的決定已由中華人民共和國第九屆全國人民代表大會第四次會議于2
5、0 0 1年3月1 5日通過,現(xiàn)予公布,自公布之日起施行。中華人民共和國主席江澤民2 0 0 1年3月1 5日 中華人民共和國中外合資經(jīng)營企業(yè)法(1 9 7 9年7月1日第五屆全國人民代表大會第二次會議通過根據(jù)1 9 9 0年4月4日第七屆全國人民代表大會第三次會議關(guān)于修改中華人民共和國中外合資經(jīng)營企業(yè)法的決定修正 根據(jù)2 0 0 1年3月1 5日第九屆全國人民代表大會第四次會議關(guān)于修改v中華人民共和國中外合資經(jīng)營企業(yè)法的決定第二次修正)article 1 with a view to expanding international economic co-operation and tech
6、nical exchange, the peoples republic of china permits foreign companies, enterprises, other economicorganizations 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 venture
7、s) in establishing joint ventures in the peoples republic of china in accordance with the principle of equality and mutual benefit and subject to approval by the chinese government.第一條中華人民共和國為了擴大國際經(jīng)濟合作和技術(shù)交流,允許外國公司、企業(yè)和其它經(jīng)濟組織或個人(以下簡稱外國合營者),按照平等互利的原則,經(jīng)中國政府批準,在中華人民共和國境內(nèi), 同中國的公司、企業(yè)或其它經(jīng)濟組織(以下簡稱中國合營者)共同舉辦合
8、營企業(yè)。(相關(guān)資料:裁判文書8篇修訂沿革相關(guān)論文2篇實務(wù)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 appro
9、ved by the chinese government. joint ventures shall follow the provisions of the laws and regulations of the peoples 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
10、 the needs of social public interest, expropriates a joint venture pursuant to legal procedures and offers corresponding compensations.第二條中國政府依法保護外國合營者按照經(jīng)中國政府批準的協(xié)議、合同、章程在合營企業(yè)的投資、應(yīng)分得的利潤和其它合法權(quán)益。合營企業(yè)的一切活動應(yīng)遵守中華人民共和國法律、法規(guī)的規(guī)定。國家對合營企業(yè)不實行國有化和征收;在特殊情況下,根據(jù)社會公共利益的需要,對 合營企業(yè)可以依照法律程序?qū)嵭姓魇?,并給予相應(yīng)的補償。(相關(guān)資料:裁判文書17篇修訂沿
11、革相關(guān)論文1篇實務(wù)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, wi
12、thin three months, decide whether to approve or disapprove them. after approval, the joint venture shall register with the state competent authorities of administration for industry and commerce to obtain a licence to do business and start operations.第三條 合營各方簽訂的合營協(xié)議、 合同、章程,應(yīng)報國家對外經(jīng)濟貿(mào)易主管部門(以下稱審查批準機關(guān))
13、審查批準。審查批準機關(guān)應(yīng)在三個月內(nèi)決定批準或不批準。合營企業(yè)經(jīng)批準后,向國家工商行政管理主管部門登記,領(lǐng)取營業(yè)執(zhí)照,開始營業(yè)。(相關(guān)資料:地方法規(guī)13篇案例1篇裁判文書29篇修訂沿革相關(guān)論文3篇實務(wù)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 th
14、e 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
15、to the venture.第四條合營企業(yè)的形式為有限責(zé)任公司。在合營企業(yè)的注冊資本中,外國合營者的投資比例一般不低于百分之二十五。 合營各方按注冊資本比例分享利潤和分擔(dān)風(fēng)險及虧損。合營者的注冊資本如果轉(zhuǎn)讓必須經(jīng)合營各方同意。(相關(guān)資料:部門規(guī)章1篇裁判文書12篇修訂沿革相關(guān)論文9篇實務(wù)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
16、 that serve as a foreign joint venturers investment must be advanced technology and equipment that actually suit our countrys 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. th
17、e 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 venturers investment, the joint venture shall pay the chinese gover
18、nment 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.第五條合營企業(yè)各方可以現(xiàn)金、實物、工業(yè)產(chǎn)權(quán)等進行投資。外國合營者作為投資的技術(shù)和設(shè)備,必須確實是
19、適合我國需要的先進技術(shù)和設(shè)備。如 果有意以落后的技術(shù)和設(shè)備進行欺騙,造成損失的,應(yīng)賠償損失。中國合營者的投資可包括為合營企業(yè)經(jīng)營期間提供的場地使用權(quán)。如果場地使用權(quán)未 作為中國合營者投資的一部分,合營企業(yè)應(yīng)向中國政府繳納使用費。上述各項投資應(yīng)在合營企業(yè)的合同和章程中加以規(guī)定,其價格(場地除外)由合營各 方評議商定。(相關(guān)資料:裁判文書3篇修訂沿革相關(guān)論文7篇實務(wù)指南)article 6 a joint venture shall have a board of directors, which shall have its size and composition stipulated in
20、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. e
21、ither 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
22、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 expenditu
23、res, 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 pres
24、ident and vice-president(s) (or factory manager and deputy manager(s) shall be assumed by the respective parties to the venture. contracts shall be entered into in accordance with the law to prescribe the recruitment, dismissal, remuneration, welfare, labor protection, labor insurance, etc.第六條 合營企業(yè)設(shè)
25、董事會,其人數(shù)組成由合營各方協(xié)商,在合同、章程中確定,并由合營各方委派和撤換。董事長和副董事長由合營各方協(xié)商確定或由董事會選舉產(chǎn)生。中外合營者的一方擔(dān)任董事長的, 由他方擔(dān)任副董事長。 董事會根據(jù)平等互利的原則,決定合營企業(yè)的重大問題。董事會的職權(quán)是按合營企業(yè)章程規(guī)定,討論決定合營企業(yè)的一切重大問題:企業(yè)發(fā)展 規(guī)劃、生產(chǎn)經(jīng)營活動方案、收支預(yù)算、利潤分配、勞動工資計劃、停業(yè),以及總經(jīng)理、副總 經(jīng)理、總工程師、總會計師、審計師的任命或聘請及其職權(quán)和待遇等。正副總經(jīng)理(或正副廠長)由合營各方分別擔(dān)任。合營企業(yè)職工的錄用、辭退、報酬、福利、勞動保護、勞動保險等事項,應(yīng)當依法通 過訂立合同加以規(guī)定。(相
26、關(guān)資料:裁判文書18篇修訂沿革相關(guān)論文3篇實務(wù)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 activi
27、ties of the trade unions thereof.第七條合營企業(yè)的職工依法建立工會組織,開展工會活動,維護職工的合法權(quán)益。合營企業(yè)應(yīng)當為本企業(yè)工會提供必要的活動條件。(相關(guān)資料:裁判文書2篇實務(wù)指南)article 8 after payment, pursuant to the provisions of the tax laws of the peoples republic of china, of the joint venture income tax on the gross profit earned by the joint venture and after
28、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
29、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
30、 a part of the income taxes already paid.第八條合營企業(yè)獲得的毛利潤,按中華人民共和國稅法規(guī)定繳納合營企業(yè)所得稅后,扣除合營企業(yè)章程規(guī)定的儲備基金、職工獎勵及福利基金、企業(yè)發(fā)展基金,凈利潤根據(jù)合營各方注冊資本的比例進行分配。合營企業(yè)依照國家有關(guān)稅收的法律和行政法規(guī)的規(guī)定,可以享受減稅、免稅的優(yōu)惠待 遇。外國合營者將分得的凈利潤用于在中國境內(nèi)再投資時,可申請退還已繳納的部分所得 稅。(相關(guān)資料:裁判文書4篇修訂沿革相關(guān)論文1篇實務(wù)指南)article 9 a joint venture shall, with its business licence, o
31、pen a foreign exchange account at thebanks 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 o
32、n foreign exchange control of the peoples 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 peoples republic of china.第九條合營企業(yè)應(yīng)憑營業(yè)執(zhí)照在國家外匯
33、管理機關(guān)允許經(jīng)營外匯業(yè)務(wù)的銀行或其它 金融機構(gòu)開立外匯帳戶。合營企業(yè)的有關(guān)外匯事宜,應(yīng)遵照中華人民共和國外匯管理條例辦理。 合營企業(yè)在其經(jīng)營活動中,可直接向外國銀行籌措資金。合營企業(yè)的各項保險應(yīng)向中國境內(nèi)的保險公司投保。(相關(guān)資料:裁判文書1篇修訂沿革相關(guān)論文2篇實務(wù)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 o
34、r 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 distribu
35、ted through chinas 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.第十條合營企業(yè)在批準的經(jīng)營范圍內(nèi)所需的原材料、燃料等物資,按照公平、合理的原則,可以在國內(nèi)市場或者在國際市場上購買。鼓勵合營企業(yè)向中國境外銷售產(chǎn)品。出口產(chǎn)品可由合營企業(yè)直接或與其有關(guān)的委托機 構(gòu)向國外市場出售,也可
36、通過中國的外貿(mào)機構(gòu)出售。合營企業(yè)產(chǎn)品也可在中國市場銷售。合營企業(yè)需要時可在中國境外設(shè)立分支機構(gòu)。(相關(guān)資料:裁判文書3篇修訂沿革相關(guān)論文1篇實務(wù)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 ventures scheduled expiration
37、 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 remi
38、t abroad.第十一條外國合營者在履行法律和協(xié)議、合同規(guī)定的義務(wù)后分得的凈利潤,在合營企業(yè)期滿或者中止時所分得的資金以及其它資金,可按合營企業(yè)合同規(guī)定的貨幣,按外匯管理條例匯往國外。鼓勵外國合營者將可匯出的外匯存入中國銀行。(相關(guān)資料:修訂沿革實務(wù)指南)article 12 the wages, salaries and other legitimate income earned by the foreign staff and workers of a joint venture, after payment of the individual income tax under the
39、 tax laws of the peoples republic of china, may be remitted abroad in accordance with the foreign exchange regulations.第十二條合營企業(yè)的外籍職工的工資收入和其它正當收入,按中華人民共和國稅法繳納個人所得稅后,可按外匯管理條例匯往國外。(相關(guān)資料:修訂沿革實務(wù)指南)article 13 the contract period of a joint venture may be decided differently according to its particular lin
40、e 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 appr
41、oval authorities six months ahead of the expiration of the contract period. the latter should make the decision of approval or disapproval within one month as of the date of application.第十三條合營企業(yè)的合營期限,按不同行業(yè)、不同情況,作不同的約定。有的行業(yè)的合營企業(yè),應(yīng)當約定合營期限;有的行業(yè)的合營企業(yè),可以約定合營期限,也可以不約定合營期限。約定合營期限的合營企業(yè),合營各方同意延長合營期限的,應(yīng)在距合營期滿六個月前向?qū)彶榕鷾蕶C關(guān)提出申請。審查批準機關(guān)應(yīng)自接到申請之日起一個月內(nèi)決定批準或不批準。(相關(guān)資料:部門規(guī)章1篇地方法規(guī)1篇裁判文書2篇修訂沿革實務(wù)指南)article 14 in case of heavy losses, failure of a p
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