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中外合资经营企业合营期限暂行规定附英文

来源: 时间:2018-10-28 19:11:37

中外合资经营企业合营期限暂行规定(附英文)

一九九○年九月三十日国务院批准、一九九○年十月二十二日经贸部发布 第一条 根据《中华人民共和国中外合资经营企业法》(一九九○年四月四日第七届全国人民代表大会第三次会议修正)第十二条的规定,制定本规定。 第二条 举办中外合资经营企业(以下简称合营企业),属于国家规定鼓励和允许投资项目的,除本规定第三条另有规定外,合营各方可以在合同中约定合营期限,也可以不约定合营期限。 第三条 举办合营企业,属于下列行业或者情况的,合营各方应当依照国家有关法律、法规的规定,在合营合同中约定合营期限: (一) 业务性行业的,如饭店、公寓、写字楼、娱乐、饮食、出租汽车、彩扩洗像、维修、咨询等; (二) 从事土地开发及经营房地产的; (三) 从事资源勘查开发的; (四) 国家规定限制投资项目的; (五) 国家其他法律、法规规定需要约定合营期限的。 第四条 合营各方在合营合同中不约定合营期限的合营企业,按照国家规定的审批权限和程序审批。除对外经济贸易部直接审批的外,其他审批机关应当在批准后三十天内报对外经济贸易部备案。 第五条 合营各方在合营合同中不约定合营期限的合营企业,经税务机关批准,可以按照国家有关税收的规定享受减税、免税优惠待遇。如实际经营期未达到国家有关税收优惠规定的年限,应当依法补缴已经减免的税款。 第六条 在本规定施行之前已经批准设立的合营企业,按照批准的合营合同约定的期限执行,但属本规定第三条规定以外的合营企业,合营各方一致同意将合营合同中合营期限条款修改为不约定合营期限的,合营各方应当申报理由,签订修改合营合同的协议,并提出申请,报原审批机关审查。 原审批机关应当自接到上述申请文件之日起九十天内决定批准或者不批准。批准后,按照本规定第四条的规定办理备案手续。 第七条 本规定自发布之日起施行。 INTERIM PROVISIONS CONCERNING CONTRACT PERIOD OF CHINESE-FOREIGNEQUITY JOINT VENTURES 【注】 (Approved by the State Council on September 30, 1990 and promul-gated by the Ministry of Foreign Economic Relations and Trade of thePeople's Republic of China on October 22, 1990) 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 THEPEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)which is compiled by the Brueau of Legislative Affairs of the StateCouncil of the People's Republic of China, and is published by the ChinaLegal System Publishing case of discrepancy, the original version in Chinese shall prevail. Whole Document (法规)INTERIM PROVISIONS CONCERNING CONTRACT PERIOD OF CHINESE-FOREIGNEQUITY JOINT VENTURES(Approved by the State Council on September 30, 1990 and promul-gated by the Ministry of Foreign Economic Relations and Trade of thePeople's Republic of China on October 22, 1990)Article 1These Provisions are formulated in accordance with the provisions ofArticle 12 of the Law of the People's Republic of China on Chinese-ForeignEquity Joint Ventures (Amended at the Third Session of the SeventhNational People's Congress on April 4, 1990).Article 2As regards the establishment of Chinese-foreign equity joint ventures(hereinafter referred to as joint ventures), the parties to a jointventure which is engaged in investment projects encouraged and permittedby the Chinese government, except as stipulated in Article 3 of theseProvisions, may decide, through consultation, to or not to prescribe acontract period in the ticle 3As regards the establishment of joint ventures, the parties to a jointventure, which falls under one of the following lines of business or oneof the following circumstances, shall prescribe in their contract, throughconsultation, a contract period in accordance with the provisions of therelevant laws and regulations of the state:(1) service trades, such as hotels, apartments, office buildings,recreation and entertainment, catering trade, taxi service, developmentand printing of colour films and photos, maintenance, businessconsultancy, etc.;(2) joint ventures engaged in land development and real estate;(3) joint ventures engaged in the prospecting and development of naturalresources;(4) joint ventures engaged in projects subject to investment restrictionas stipulated by the state;(5) joint ventures for which a contract period shall be decided, throughconsultation, as prescribed by other laws and regulations of the ticle 4Joint ventures, the parties to which decide, through consultation, not toprescribe a contract period in their contract, shall be examined andapproved in accordance with the state regulations concerning the limits ofpowers and procedures for examination and approval. With the exception ofthose joint ventures to be directly examined and approved by the Ministryof Foreign Economic Relations and Trade, other examining and approvingauthorities shall, report within 30 days, any such applications they haveexamined and approved to the Ministry of Foreign Economic Relations andTrade for the ticle 5Joint ventures, the parties to which decide, through consultation, not toprescribe a contract period in their contract, may enjoy the preferentialtreatment of reduction of or exemption from taxes in accordance with thestate provisions concerning taxation and with the approval of the taxauthorities. In cases where the actual term of operation of these jointventures fails to reach the number of years set by the state for enjoyingthe preferential treatment of taxation, the joint ventures concernedshall, according to law, pay the taxes which have been exempted ticle 6Joint ventures, whose establishment was approved before these provisionsbecome effective, shall operate in accordance with the approved contractperiod stipulated in the contract. However, as regards a joint venturewhich does not come under one of the circumstances specified in Article 3of these Provisions, in the event that the parties to the joint ventureagree unanimously to modify the stipulation in the contract concerning thecontract period, and to re-stipulate the joint venture as one withoutcontract period, the parties to the joint venture shall submit a report tojustify such a modification, sign an agreement on the modification of thecontract, and apply to the original examining and approving authoritiesfor examination and approval. The original examining and approvingauthorities shall, within 90 days as of the date of receipt of the saidapplication, decide to approve or disapprove it. After obtaining theapproval, the joint venture shall, in accordance with the stipulations ofArticle 4 of these Provisions, go through the procedures for the ticle 7These Provisions shall go into effect as of the date of promulgation.