法律文本

中華人民共和國中外合資經營企業法（2016修正）

THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON SINO-FOREIGN EQUITY JOINT VENTURES (2016 Revision)

（1979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1990年4月4日第七屆全國人民代表大會第三次會議《關於修改〈中華人民共和國中外合資經營企業法〉的決定》第一次修正 根據2001年3月15日第九屆全國人民代表大會第四次會議《關於修改〈中華人民共和國中外合資經營企業法〉的決定》第二次修正 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》第三次修正）

(Adopted on 1 July 1979 by the 2nd Session of the 5th National People 's Congress Revised on 4 April 1990 by the 3rd Session of the 7th National People's Congress pursuant to the Decision on Revision of the Law of the People's Republic of China on Sino-foreign Equity Joint Ventures Revised on 15 March 2001 by the 4th Session of the 9th National People 's Congress pursuant to the Decision on Revision of the Law of the People's Republic of China on Sino-foreign Equity Joint Ventures 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)

第一條   中華人民共和國為了擴大國際經濟合作和技術交流，允許外國公司、企業和其它經濟組織或個人(以下簡稱外國合營者)，按照平等互利的原則，經中國政府批準，在中華人民共和國境內，同中國的公司、企業或其它經濟組織(以下簡稱中國合營者)共同舉辦合營企業。

Article 1 In order to expand international economic cooperation and technological exchange, the People's Republic of China shall permit foreign companies, enterprises, other economic organizations or individuals (hereinafter referred to as "foreign joint venturers"), subject to the approval of the Chinese government, to establish equity joint ventures with Chinese companies, enterprises or other economic organizations (hereinafter referred to as "Chinese joint venturers") within the territory of the People's Republic of China based on the principles of equality and mutual benefit.

第二條   中國政府依法保護外國合營者按照經中國政府批準的協議、合同、章程在合營企業的投資、應分得的利潤和其它合法權益。

Article 2 The Chinese Government shall protect, according to the law, the investment of foreign joint ventures, the profits due them and their other lawful rights and interests in an equity joint venture, pursuant to the agreement, contract and articles of association approved by the Chinese Government.

合營企業的一切活動應遵守中華人民共和國法律、法規的規定。

Joint ventures shall observe the laws and regulations of the People's Republic of China in all their activities.

國家對合營企業不實行國有化和征收；在特殊情況下，根據社會公共利益的需要，對合營企業可以依照法律程序實行征收，並給予相應的補償。

The state shall not nationalize or requisition any equity joint venture. Under special circumstances, when public interest requires, equity joint ventures may be requisitioned by following legal procedures and appropriate compensation shall be made.

第三條   合營各方簽訂的合營協議、合同、章程，應報國家對外經濟貿易主管部門(以下稱審查批準機關)審查批準。審查批準機關應在三個月內決定批準或不批準。合營企業經批準後，向國家工商行政管理主管部門登記，領取營業執照，開始營業。

Article 3 Equity joint venture agreements, contracts and articles of association to which the various parties to an equity joint venture are signatories shall be submitted to the state department in charge of foreign economics and trade (hereinafter referred to as an examining and approval authority) for examination and approval. The examination and approval authority shall decide whether or not to grant approval within three months. When approved, the equity joint venture shall register with the state's competent department in charge of industry and commerce administration, acquire a business license and start operations.

第四條   合營企業的形式為有限責任公司。

Article 4 Joint ventures shall take the form of limited liability companies.

在合營企業的注冊資本中，外國合營者的投資比例一般不低於百分之二十五。

The proportion of the foreign joint venturer's investment in an equity joint venture shall be, in general, not less than 25 percent of its registered capital.

合營各方按注冊資本比例分享利潤和分擔風險及虧損。

The profits, risks and losses of an equity joint venture shall be shared by the parties to the venture in proportion to their contributions to the registered capital.

合營者的注冊資本如果轉讓必須經合營各方同意。

The transfer of a Party's registered capital shall be subject to the consent of the Parties to the joint venture.

第五條   合營企業各方可以現金、實物、工業產權等進行投資。

Article 5 Each party to an equity joint venture may contribute cash, capital goods, industrial property rights, etc.,

外國合營者作為投資的技術和設備，必須確實是適合我國需要的先進技術和設備。如果有意以落後的技術和設備進行欺騙，造成損失的，應賠償損失。

The technology and equipment of foreign joint venturers as investment must be advanced technology and equipment that really suit our country's needs. In case of losses caused by deception through the intentional provision of outdated technology and equipment, the compensation shall be made for such losses.

中國合營者的投資可包括為合營企業經營期間提供的場地使用權。如果場地使用權未作為中國合營者投資的一部分，合營企業應向中國政府繳納使用費。

The investment contributed by a Chinese joint venturer may include the right to the use of a site provided for the equity joint venture during the period of its operation. If the right to the use of the site is not taken as a part of the Chinese joint venturer's investment, the equity joint venture shall pay the Chinese Government for its use.

上述各項投資應在合營企業的合同和章程中加以規定，其價格(場地除外)由合營各方評議商定。

The above investments shall be specified in the contracts and articles of association of JVCO and the price of such investments (except for the Site) shall be assessed and agreed upon by the Parties.

第六條   合營企業設董事會，其人數組成由合營各方協商，在合同、章程中確定，並由合營各方委派和撤換。董事長和副董事長由合營各方協商確定或由董事會選舉產生。中外合營者的一方擔任董事長的，由他方擔任副董事長。董事會根據平等互利的原則，決定合營企業的重大問題。

Article 6 An equity joint venture shall establish a board of directors composed of a certain number of members determined through consultation by the equity joint venture partners and stipulated in the equity joint venture contract and articles of association. Each equity joint venture partner shall be responsible for the appointment and replacement of its own directors. The chairman and vice chairman of the board shall be determined by the Parties through consultation or elected by the Board of JVCO. Where the post of chairman of the board is assumed by one party to the joint venture, the other party shall assume the post of vice-chairman. The board of directors shall make major decisions concerning the joint venture based on the principles of equality and mutual benefit.

董事會的職權是按合營企業章程規定，討論決定合營企業的一切重大問題：企業發展規劃、生產經營活動方案、收支預算、利潤分配、勞動工資計劃、停業，以及總經理、副總經理、總工程師、總會計師、審計師的任命或聘請及其職權和待遇等。

The functions and powers of the board of directors are, as stipulated in the articles of association of the equity joint venture, to discuss and decide all major issues concerning the venture, namely, the venture's development plans, proposals for production and business operations, the budget for revenues and expenditures, the distribution of profits, the plans concerning manpower and wages, 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 functions, powers and terms of employment, etc.

正副總經理(或正副廠長)由合營各方分別擔任。

The posts of general manager and deputy general manager (or factory manager and deputy factory manager) shall be split between the parties to the joint venture.

合營企業職工的錄用、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。

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

第七條   合營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 7 The employees of a joint venture may, in accordance with the law, establish a trade union organization to conduct trade union activities and protect the lawful rights and interests of employees.

合營企業應當為本企業工會提供必要的活動條件。

Joint ventures shall provide their trade unions with the necessary conditions for union activities.

第八條   合營企業獲得的毛利潤，按中華人民共和國稅法規定繳納合營企業所得稅後，扣除合營企業章程規定的儲備基金、職工獎勵及福利基金、企業發展基金，淨利潤根據合營各方注冊資本的比例進行分配。

Article 8 The net profit of an equity joint venture shall be distributed among the parties to the venture in proportion to their respective contributions to the registered capital, after payment out of its gross profit of the equity joint venture income tax, pursuant to the tax laws of the People's Republic of China, and after deduction from the gross profit of a reserve fund, a bonus and welfare fund for workers and staff members and a venture expansion fund, as stipulated in the venture's articles of association.

合營企業依照國家有關稅收的法律和行政法規的規定，可以享受減稅、免稅的優惠待遇。

A joint venture may, in accordance with relevant tax laws and administrative regulations of the state, enjoy preferential tax reduction and exemption.

外國合營者將分得的淨利潤用於在中國境內再投資時，可申請退還已繳納的部分所得稅。

A foreign joint venturer that reinvests its share of the net profit within the territory of China may apply for partial refund of the income tax already paid.

第九條   合營企業應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其它金融機構開立外匯帳戶。

Article 9 A joint venture shall, on the strength of its business license, open a foreign exchange account with a bank or other financial institution authorized to engage in foreign exchange business by the State Administration of Foreign Exchange.

合營企業的有關外匯事宜，應遵照中華人民共和國外匯管理條例辦理。

Joint ventures shall conduct their foreign exchange business in accordance with the Administrative Regulations of the People's Republic of China on Foreign Exchange.

合營企業在其經營活動中，可直接向外國銀行籌措資金。

An equity joint venture may, in its business operations, directly raise funds from foreign banks.

合營企業的各項保險應向中國境內的保險公司投保。

The insurances appropriate to a joint venture shall be furnished by insurance companies within the territory of the People's Republic of China.

第十條   合營企業在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 10 Materials, such as raw materials and fuel, which are required under the approved business scope of a joint venture, may be purchased on the domestic or international market according to the principles of fairness and reasonableness.

鼓勵合營企業向中國境外銷售產品。出口產品可由合營企業直接或與其有關的委托機構向國外市場出售，也可通過中國的外貿機構出售。合營企業產品也可在中國市場銷售。

A joint venture is encouraged to sell its products outside China. It may sell its export products on foreign markets directly or through associated agencies or China's foreign trade agencies. Its products may also be distributed on the Chinese market.

合營企業需要時可在中國境外設立分支機構。

Whenever necessary, an equity joint venture may establish branches outside China.

第十一條   外國合營者在履行法律和協議、合同規定的義務後分得的淨利潤，在合營企業期滿或者中止時所分得的資金以及其它資金，可按合營企業合同規定的貨幣，按外匯管理條例匯往國外。

Article 11 A foreign party to a joint venture may, on the expiry or suspension of a joint venture, after performing its obligations as stipulated in the law and in any agreement or contract, remit abroad its net share of profits and any other funds distributed to it using the currency stipulated in the joint venture contract and in accordance with the Administrative Regulations of the People's Republic of China on Foreign Exchange.

鼓勵外國合營者將可匯出的外匯存入中國銀行。

Foreign parties shall be encouraged to deposit in the Bank of China any foreign exchange which they may remit abroad.

第十二條   合營企業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後，可按外匯管理條例匯往國外。

Article 12 Wages and other lawful income earned by expatriate employees of joint ventures may, after the payment of individual income tax in accordance with the tax laws of the People's Republic of China, be remitted abroad in accordance with the Administrative Regulations of the People's Republic of China on Foreign Exchange.

第十三條   合營企業的合營期限，按不同行業、不同情況，作不同的約定。有的行業的合營企業，應當約定合營期限；有的行業的合營企業，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，合營各方同意延長合營期限的，應在距合營期滿六個月前向審查批準機關提出申請。審查批準機關應自接到申請之日起一個月內決定批準或不批準。

Article 13 The operating term of any joint venture shall be determined in accordance with its industry and individual circumstances. Equity joint ventures engaged in certain lines of trade shall specify their duration in the contracts, while equity joint ventures engaged in certain other lines of trade may choose to or not to specify their duration in the contracts. Where the operating period for a joint venture is set and the parties subsequently agree to extend the operating period, they shall apply to the approval authority no later than six months prior to the date on which the operating period is due to expire. The examination and approval authorities shall, within one month after receipt of the application, make a decision on whether or not to approve the application.

第十四條   合營企業如發生嚴重虧損、一方不履行合同和章程規定的義務、不可抗力等，經合營各方協商同意，報請審查批準機關批準，並向國家工商行政管理主管部門登記，可終止合同。如果因違反合同而造成損失的，應由違反合同的一方承擔經濟責任。

Article 14 Subject to the approval of the approval authority and registration with the state industry and commerce administration department, where a joint venture suffers heavy losses, one party to a joint venture fails to perform its obligations under the contract or articles of association, or any force majeure event occurs, etc., the joint venture contract may be terminated by agreement of the parties. In cases of losses caused by a breach of contract, the financial responsibility shall be borne by the party in breach.

第十五條   舉辦合營企業不涉及國家規定實施準入特別管理措施的，對本法第三條、第十三條、第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 15 For establishment of equity 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 3, Article 13 and Article 14 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.

第十六條   合營各方發生糾紛，董事會不能協商解決時，由中國仲裁機構進行調解或仲裁，也可由合營各方協議在其它仲裁機構仲裁。

Article 16 Any dispute between the parties to a joint venture that its board of directors fails to resolve through consultation may be resolved through conciliation or arbitration by an arbitral body in China or through arbitration by an arbitral body agreed upon by the parties.

合營各方沒有在合同中訂有仲裁條款的或者事後沒有達成書面仲裁協議的，可以向人民法院起訴。

If the parties to a joint venture have not included an arbitration clause in their contract or have not subsequently reached a written arbitration agreement, they may bring an action in a people's court.

第十七條   本法自公布之日起生效。

Article 17 This Law shall take effect from the date of promulgation.