法律文本

中華人民共和國中外合作經營企業法（2017修正）

Law of the People’s Republic of China on Sino-Foreign Cooperative Joint Ventures (Amended in 2017)

（1988年4月13日第七屆全國人民代表大會第一次會議通過 根據2000年10月31日第九屆全國人民代表大會常務委員會第十八次會議《關於修改〈中華人民共和國中外合作經營企業法〉的決定》第一次修正 根據2016年9月3日第十二屆全國人民代表大會常務委員會第二十二次會議《關於修改〈中華人民共和國外資企業法〉等四部法律的決定》第二次修正 根據2016年11月7日第十二屆全國人民代表大會常務委員會第二十四次會議《關於修改〈中華人民共和國對外貿易法〉等十二部法律的決定》第三次修正 根據2017年11月4日第十二屆全國人民代表大會常務委員會第三十次會議《關於修改〈中華人民共和國會計法〉等十一部法律的決定》第四次修正）

(Adopted 13 April 1988 at the 1st Session of the 7th National People 's Congress Revised on 31 October 2000 at the 18th Session of the Standing Committee of the National People's Congress pursuant to the Decision on Revision of the Law of the People's Republic of China on Sino-foreign Co-operative Enterprises Revised on 3 September 2016 pursuant to the Decision of the Standing Committee of the National People's Congress on Revision of Four Laws Including the Law of the People's Republic of China on Wholly Foreign-owned Enterprises Revised on 7 November 2016 pursuant to the Decision of the Standing Committee of the National People's Congress on Revision of 12 Laws Including the Foreign Trade Law of the People's Republic of China Revised on 4 November 2017 pursuant to the Decision of the Standing Committee of the National People's Congress on Revision of 11 Laws Including the Accounting Law of the People's Republic of China passed by the 30th Session of the Standing Committee of the 12th National People's Congress)

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。

Article 1 This Law is formulated in order 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.

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。

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.

合作企業符合中國法律關於法人條件的規定的，依法取得中國法人資格。

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.

第三條   國家依法保護合作企業和中外合作者的合法權益。

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.

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。

A contractual joint venture must abide by Chinese laws and regulations and must not injure the public interests of China.

國家有關機關依法對合作企業實行監督。

The relevant State authorities shall exercise supervision over the contractual joint ventures according to law.

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。

Article 4 The State shall encourage the establishment of export-oriented or technologically advanced production-type cooperative joint ventures.

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。

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 decide whether or not to grant approval within 45 days of receiving the application.

第六條   設立合作企業的申請經批準後，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。

Article 6 Following approval of an application to establish a cooperative joint venture, an application for registration and a business licence shall be made to the administration for industry and commerce within 30 days of receiving the certificate of approval. The date of issue of the business license of a contractual joint venture shall be the date of its establishment.

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。

A contractual joint venture shall, within 30 days of its establishment, carry out tax registration with the tax authorities.

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。

Article 7 If, during the term of co-operation, the Chinese and foreign partners agree through consultation to make a major amendment to the co-operative enterprise contract, the matter shall be reported to the examining and approving organ for approval. If the amendment involves items for official industrial or commercial registration or tax registration, procedures for registration of the amendment shall be conducted with the administration for industry and commerce or the taxation organ.

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。

Article 8 The investment or pre-requisite conditions for cooperation provided by either party may be in the form of cash, in kind, land use rights, industrial property, non-patented technology, or any other property right.

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。

Article 9 The Chinese and foreign parties shall, in accordance with the provisions of the laws and regulations and the agreements set forth in the contractual joint venture contract, duly fulfill 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 department 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 department for industry and commerce according to relevant State regulations.

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並出具證明。

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.

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，並報審查批準機關批準。

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.

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幹涉。

Article 11 A cooperative joint venture shall conduct business management activities in accordance with the approved cooperative joint venture contract and articles of association. The right of a contractual joint venture to make its own operational and managerial decisions shall not be interfered with.

第十二條   合作企業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。

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 chairman of the board of directors or the director of the joint managerial institution, the other party shall assume the vice-chairman or deputy director. The board of directors or the joint management body may decide on the appointment or engagement of a general manager to conduct the daily business management of the contractual joint venture. The general manager shall be accountable to the board of directors or the joint managerial institution.

合作企業成立後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，並向工商行政管理機關辦理變更登記手續。

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, and register the change with the administrative authorities for industry and commerce.

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。

Article 13 Matters such as the recruitment and dismissal of employees, remuneration, welfare benefits, labour protection and labour insurance shall be stipulated in contracts signed in accordance with the law.

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。

Article 14 The staff and workers of a contractual joint venture shall, in accordance with law, establish their trade union organization to carry out trade union activities and protect their lawful rights and interests.

合作企業應當為本企業工會提供必要的活動條件。

A contractual joint venture shall provide its enterprise trade union with the necessary conditions for its activities.

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

Article 15 A contractual joint venture must establish its account books within the territory of China, file its accounting statements according to relevant provisions and accept supervision by the financial and tax authorities.

合作企業違反前款規定，不在中國境內設置會計帳簿的，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。

If a cooperative enterprise violates the provisions of the previous paragraph and does not establish books of account within the Chinese territory, the taxation organ may issue a fine and the administration for industry and commerce may order the suspension of operations or may revoke the business licence of the cooperative enterprise.

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帳戶。

Article 16 A contractual joint venture shall, by presenting its business license, open a foreign exchange account with a bank or any other financial institution which is permitted by the exchange control authorities of the State to conduct transactions in foreign exchange.

合作企業的外匯事宜，依照國家有關外匯管理的規定辦理。

A contractual joint venture shall handle its foreign exchange transactions in accordance with the provisions of the State on foreign exchange control.

第十七條   合作企業可以向中國境內的金融機構借款，也可以在中國境外借款。

Article 17 A co-operative enterprise may obtain a loan from a financial institution within Chinese territory or from overseas.

中外合作者用作投資或者合作條件的借款及其擔保，由各方自行解決。

Loans to be used by the Chinese and foreign parties as investment or conditions for cooperation, and their guarantees, shall be provided by each party on its own.

第十八條   合作企業的各項保險應當向中國境內的保險機構投保。

Article 18 The various kinds of insurance required by a cooperative enterprise shall be furnished by an insurance organization within Chinese territory.

第十九條   合作企業可以在經批準的經營範圍內，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範圍內所需的原材料、燃料等物資，按照公平、合理的原則，可以在國內市場或者在國際市場購買。

Article 19 A contractual joint venture may, within its approved scope of operation, import materials it needs and export products it produces. A cooperative joint venture may, within its approved scope of operations and in accordance with the principles of fairness and reasonableness, purchase raw materials, fuel and other requirements from both domestic and international markets.

第二十條   合作企業依照國家有關稅收的規定繳納稅款並可以享受減稅、免稅的優惠待遇。

Article 20 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.

第二十一條   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。

Article 21 The Chinese and foreign parties shall share earnings or products, undertake risks and losses in accordance with the agreements prescribed in the contractual joint venture contract.

中外合作者在合作企業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。

When the Chinese and foreign partners agree in the co-operative enterprise contract that, on the expiry of the duration of the term of co-operation, all the fixed assets of the co-operative enterprise shall revert to ownership by the Chinese partner, methods to allow the foreign partner to recover its investment within the term of co-operation may be stipulated in the co-operative enterprise contract.

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。

When the foreign partner recovers its investment during the term of the enterprise according to the provisions of the preceding paragraph, the Chinese and foreign partners will bear liability in accordance with the provisions of relevant laws and terms of the contractual joint venture contract.

第二十二條   外國合作者在履行法律規定和合作企業合同約定的義務後分得的利潤、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。

Article 22 After the foreign party has fulfilled its obligations under the law and the contractual joint venture contract, the profits it receives as its share, its other legitimate income and the funds it receives as its share upon the termination of the venture, may be remitted abroad according to law.

合作企業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後，可以匯往國外。

The wages, salaries or other legitimate income earned by the foreign staff and workers of contractual joint ventures, after the payment of the individual income tax according to law, may be remitted abroad.

第二十三條   合作企業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。

Article 23 Upon the expiration or termination in advance of the term of a contractual joint venture, its assets, claims and debts shall be liquidated according to legal procedures. The Chinese and foreign parties shall determine the ownership of cooperative enterprise property in accordance with the stipulations of the cooperative enterprise contract.

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。

A contractual joint venture shall, upon the expiration or termination in advance of its term, cancel its registration with the administrative authorities for industry and commerce and the tax authorities.

第二十四條   合作企業的合作期限由中外合作者協商並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。

Article 24 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 term of cooperation. The examination and approval authority shall decide whether or not to grant approval within 30 days of receiving the application.

第二十五條   舉辦合作企業不涉及國家規定實施準入特別管理措施的，對本法第五條、第七條、第十條、第二十四條規定的審批事項，適用備案管理。國家規定的準入特別管理措施由國務院發布或者批準發布。

Article 25 For establishment of cooperative joint venture enterprises which are not subject to the implementation of special administrative measures for admission stipulated by the State, examination and approval matters stipulated in Article 5, Article 7, Article 10 and Article 24 of this Law shall be subject to filing administration. Special administrative measures for admission stipulated by the State shall be promulgated by the State Council or promulgated with approval by the State Council.

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。中外合作者不願通過協商、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後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。

Article 26 Any disputes between the Chinese and foreign parties to a cooperative enterprise while carrying out the stipulations of the cooperative enterprise contract or the company charter should be settled through consultation or mediation. If the Chinese and foreign partners are unwilling to use consultation or mediation to resolve the dispute or if consultation or mediation fail to produce a result, the matter may be submitted to a Chinese arbitral body or another arbitral body for arbitration in accordance with the provisions on arbitration in the contractual joint venture contract or an arbitral agreement concluded in writing after the dispute has arisen.

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

If the Chinese and foreign partners have not included provisions on arbitration in the cooperative joint venture contract and fail to conclude a written arbitral agreement after a dispute has arisen, a suit may be filed in a Chinese court.

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，報國務院批準後施行。

Article 27 The department under the State Council which is in charge of foreign economic relations and trade shall, in accordance with this Law, formulate rules for its implementation, which shall go into effect after being submitted to and approved by the State Council.

第二十八條   本法自公布之日起施行。

Article 28 This Law shall go into effect as of the date of promulgation.