中华人民共和国中外合作经营企业法实施细则

Detailed Rules for the Implementation of the Law of the PRC on Sino-Foreign Contractual Joint Ventures

（１９９５年８月７日国务院批准，1９９５年９月４日对外贸易经济合作部发布）

(Approved by the State Council of the People's Republic of China on August 7, 1995 and Promulgated by the Ministry of Foreign Trade and Economic Cooperation on September 4, 1995)

第一章　总则

Chapter I General Provisions

第一条　根据《中华人民共和国中外合作经营企业法》，制定本实施细则。

Article 1 This detailed rules are formulated in accordance with the Law of the People's Republic of China on Sino-Foreign Contractual Joint Ventures.

第二条　在中国境内举办中外合作经营企业（以下简称合作企业），应当符合国家的发展政策和产业政策，遵守国家关于指导外商投资方向的规定。

Article 2 The establishment of a Sino-foreign contractual joint venture (hereinafter referred to as contractual JV) within the Chinese territory shall conform to the national development policy and industrial policy, and abide by the State instructive directory on foreign investment.

第三条　合作企业在批准的合作企业协议、合同、章程范围内，依法自主地开展业务、进行经营管理活动，不受任何组织或者个人的干涉。

Article 3 Contractual JVs shall independently carry out its business activities and management the scope stipulated in the contractual JV agreement, and contract and articles of association, and are not subject to interference from any organization or individual.

第四条　合作企业包括依法取得中国法人资格的合作企业和不具有法人资格的合作企业。

Article 4 A contractual JV may be one with or without the Chinese legal person status.

不具有法人资格的合作企业，本实施细则第九章有特别规定的，从其规定。

Those without shall follow relevant special regulations stipulated in Chapter IX of this detailed rules.

第五条　合作企业的主管部门为中国合作者的主管部门。

Article 5 Unless otherwise regulated by laws and decrees, the administrative authority of a contractual JV is the administrative department of the Chinese party.

合作企业有二个以上中国合作者的，由审查批准机关会同有关部门协商确定一个主管部门。但是，法律、行政法规另有规定的除外。

In cases there are more than two Chinese parties, one administrative department shall be appointed through consultations between the examination and approval authorities and the departments concerned.

合作企业的主管部门对合作企业的有关事宜依法进行协调、提供协助。

The administrative department shall coordinate relevant affairs of the venture and provide assistance according to law.

第二章　合作企业的设立

Chapter II Establishment of a Contractual JV

第六条　设立合作企业由对外贸易经济合作部或者国务院授权的部门和地方人民政府审查批准。

Article 6 The establishment of a contractual JV is subject to examination and approval by the Ministry of Foreign Trade and Economic Cooperation (Moftec), or authorized departments of the State Council and local people's governments.

设立合作企业属于下列情形的，由国务院授权的部门或者地方人民政府审查批准：

The establishment of contractual JVs shall be examined and approved by authorized departments of the State Council and local people's governments if the joint ventures are of the following conditions:

（一）投资总额在国务院规定由国务院授权的部门或者地方人民政府审批的投资限额以内的；

(1) The total amount of investment falls within the limit set by the State Council for examination by authorized departments of the State Council and local people's governments.

（二）自筹资金，并且不需要国家平衡建设、生产条件的；

(2) The investment fund is raised independently, and contraction and production conditions of the venture dose not need State balance.

（三）产品出口不需要领取国家有关主管部门发放的出口配额、许可证，或者虽需要领取，但在报送项目建议书前已征得国家有关主管部门同意的；

(3) The venture's export dose not need to obtain export quotas or licenses issued by relevant State administrative departments; or if export quotas and licenses are needed, it has been granted approval by State administrative departments prior to filing the project proposal.

（四）有法律、行政法规规定由国务院授权的部门或者地方人民政府审查批准的其他情形的。

(4) Other cases where the establishment of a contractual JV shall be examined and approved by authorized departments of the State Council and local people's governments.

第七条　设立合作企业，应当由中国合作者向审查批准机关报送下列文件：

Article 7 To establish a contractual JV, the Chinese party shall submit the following documents to the examination and approval authorities:

（一）设立合作企业的项目建议书，并附送主管部门审查同意的文件；

(1)Project proposal for establishing a contractual JV, together with the documents of approval handed out by the administrative departments;

（二）合作各方共同编制的可行性研究报告，并附送主管部门审查同意的文件；

(2) Feasibility report jointly prepared by all parties, together with the documents of approval handed out by the administrative departments;

（三）由合作各方的法定代表人或其授权的代表签署的合作企业协议、合同、章程；

(3) Contractual JV agreement, contract and articles of association signed by the legal representatives venture, or their proxies, of all parties of the venture;

（四）合作各方的营业执照或者注册登记证明、资信证明及法定代表人的有效证明文件，外国合作者是自然人的，应当提供有关其身份、履历和资信情况的有效证明文件；

(4) Business licenses of all parties of the venture, their registration certificates, credit certificates and valid certificates of the legal representatives; in case the foreign party is a natural person, valid certificates of identification, curriculum vitae and credit conditions;

（五）合作各方协商确定的合作企业董事长、副董事长、董事或者联合管理委员会主任、副主任、委员的人选名单；

(5) List of candidates for the chairman, deputy-chairman, directors of the board of the contractual JV, or the director, deputy director and members of the joint management committee;

（六）审查批准机关要求报送的其他文件。

(6) Other documents required by the examination and approval authorities.

前款所列文件，除第四项中所列外国合作者提供的文件外，必须报送中文本，第二项、第三项和第五项所列文件可以同时报送合作各方商定的一种外文本。

Except for documents listed in item (4) that need to be submitted by the foreign parties, the aforesaid documents must be submitted in the Chinese language; Documents listed in items(2),(3) and (5) may be simultaneously submitted in foreign language agreed upon by all parties of venture.

审查批准机关应当自收到规定的全部文件之日起４５天内决定批准或者不批准；审查批准机关认为报送的文件不全或者有不当之处的，有权要求合作各方在指定期间内补全或者修正。

The examination and approval authorities shall decide whether to approve the application or not within 45 days from receipt of all required documents. The authorities have the right to demand mending and revision of the submitted documents within a set time if they think the documents are incomplete or have inappropriate parts.

第八条　对外贸易经济合作部和国务院授权的部门批准设立的合作企业，由对外贸易经济合作部颁发批准证书。

Article 8 Morftec shall issue approval certificates to the contractual JVs approved for establishment by it and government departments authorized by the State Council.

国务院授权的地方人民政府批准设立的合作企业，由有关地方人民政府颁发批准证书，并自批准之日起３０天内将有关批准文件报送对外贸易经济合作部备案。

Local people's governments authorized by the State Council shall issue approval certificates to the ventures it has approved for establishment, and shall put relevant approval documents on the record of Moftec within 30 days from the approval date.

批准设立的合作企业应当依法向工商行政管理机关申请登记，领取营业执照。

Approved contractual JVs shall apply for registration with the administrative authorities for industry and commerce, and obtain business licenses according to law.

第九条　申请设立合作企业，有下列情形之一时，不予批准：

Article 9 Applications for the establishment of contractual JVs shall not be approval on any one of the following conditions:

（一）损害国家主权或者社会公共利益的；

(1) Detrimental to national sovereignty and public interests;

（二）危害国家安全的；

(2) Hazardous to national security;

（三）对环境造成污染损害的；

(3) Causing pollution on environment;

（四）有违反法律、行政法规或者国家产业政策的其他情形的。

(4) Other conditions that run against laws, decrees or the national industrial policy.

第十条　本实施细则所称合作企业协议，是指合作各方对设立合作企业的原则和主要事项达成一致意见后形成的书面文件。

Article 10 The contractual JV agreement mentioned in this detailed rules refers to the written document whose principles and major points governing the JV establishment are agreed upon and concluded by all parties.

本实施细则所称合作企业合同，是指合作各方为设立合作企业就相互之间的权利、义务关系达成一致意见后形成的书面文件。

The contractual JV contract mentioned in this detailed rules refers to the written document agreed upon and concluded by all parties on their rights and obligations for establishing the venture.

本实施细则所称合作企业章程，是指按照合作企业合同的约定，经合作各方一致同意，约定合作企业的组织原则、经营管理方法等事项的书面文件。

The contractual JV articles of association mentioned in this detailed rules refers to the written document drafted according to the joint venture contract and agreed upon by all parties on matters including the organizational principles, operation and management methods.

合作企业协议、章程的内容与合作企业合同不一致的，以合作企业合同为准。

In case the contractual JV agreement and the articles of association contradict with the contractual JV, the contract shall prevail.

合作各方可以不订立合作企业协议。

It is not absolutely necessary for cooperative parties to formulate contractual JV agreement.

第十一条　合作企业协议、合同、章程自审查批准机关颁发批准证书之日起生效。

Article 11 The contractual JV agreement, contract, articles of association take effect upon the issuing date of approval certificate handed out by the examination and approval authorities.

在合作期限内，合作企业协议、合同、章程有重大变更的，须经审查批准机关批准。

Consent of the examination and approval authorities shall be obtained to make any major change to the agreement, contract, articles of association within the term of cooperation.

第十二条　合作企业合同应当载明下列事项：

Article 12 The contractual JV contract shall include the following items:

（一）合作各方的名称、注册地、住所及法定代表人的姓名、职务、国籍（外国合作者是自然人的，其姓名、国籍和住所）；

(1) Names, registration localities, and addresses of all parties, as well as names, professions and nationalities of the legal representatives( or name, nationality, and address, in case the foreign party is a natural person).

（二）合作企业的名称、住所、经营范围；

(2) Name, address, and business scope of the contractual JV.

（三）合作企业的投资总额，注册资本，合作各方投资或者提供合作条件的方式、期限；

(3) Total amount of investment, registered capital of the venture, ways and time limit for all parties to contribute investment or provide cooperation input.

（四）合作各方投资或者提供的合作条件的转让；

(4) Assignment of the investment contributed by all parties or conditions for transfer.

（五）合作各方收益或者产品的分配，风险或者亏损的分担；

(5) Distribution of earnings or products between all parties and ways to share risks and losses.

（六）合作企业董事会或者联合管理委员会的组成以及董事或者联合管理委员会委员名额的分配，总经理及其他高级管理人员的职责和聘任、解聘办法；

(6) Composition of the board of directors or joint management committee, and distribution of the number of directors of the board or committee members between the parties, and duties, appointment and dismissal of the general manager and other high-ranking managerial personnel.

（七）采用的主要生产设备、生产技术及其来源；

(7) Main production facilities and technologies adopted, and their sources of supply.

（八）产品在中国境内销售和境外销售的安排；

(8) Arrangement for product sales in and outside China.

（九）合作企业外汇收支的安排；

(9) Arrangement for the venture's foreign exchange income and expenditure.

（十）合作企业的期限、解散和清算；

(10) The venture's duration, dissolution and liquidation.

（十一）合作各方其他义务以及违反合同的责任；

(11) Other obligations of all parties and their liabilities for breach of contract.

（十二）财务、会计、审计的处理原则；

(12) Principles for handling finance, accounting and auditing.

（十三）合作各方之间争议的处理；

(13) Settlement of disputes between the parties.

（十四）合作企业合同的修改程序。

(14) Procedures for modifying the JV contract.

第十三条　合作企业章程应当载明下列事项：

Article 13 The contractual JV articles of association shall include the following items:

（一）合作企业名称及住所；

(1) Names and address of the venture;

（二）合作企业的经营范围和合作期限；

(2) Business scope and cooperation term;

（三）合作各方的名称、注册地、住所及法定代表人的姓名、职务和国籍（外国合作者是自然人的，其姓名、国籍和住所）；

(3) Names, registration localities and addresses of all parties, as well as names, professions and nationalities of the legal representatives ( or name, nationality and address in case the foreign participant is a natural person);

（四）合作企业的投资总额，注册资本，合作各方投资或者提供合作条件的方式、期限。

(4) Total amount of investment, registered capital of the venture, ways and time limit for each party to contribute investment or provide cooperation input;

（五）合作各方收益或者产品的分配，风险或者亏损的分担；

(5) Distribution of earnings or products between all parties and ways to share risks and losses;

（六）合作企业董事会或者联合管理委员会的组成、职权和议事规则，董事会董事或者联合管理委员会的任期，董事长、副董事长或者联合管理委员会主任、副主任的职责；

(6) Composition, duties and powers, and rules of procedures for the board of directors or the joint management committee, term of office for the directors of the board or committee members, and duties of the chairman, deputy-chairman of the board or the director, deputy-director of the joint management committee;

（七）经营管理机构的设置、职权、办事规则，总经理及其他高级管理人员的职责和聘任、解聘办法；

(7) Formation, duties and powers, and rules of procedures for the operation and management organization, and duties, appointment and dismissal of the general manager and other high-ranking managerial personnel;

（八）有关职工招聘、培训、劳动合同、工资、社会保险、福利、职业安全卫生等劳动管理事项的规定；

(8) Labor management regulations on employment, training, labor contract, salaries, social insurance, welfare and labor protection;

（九）合作企业财务、会计和审计制度；

(9) Rules for finance, accounting and auditing;

（十）合作企业解散和清算办法；

(10) Ways for dissolution and liquidation;

（十一）合作企业章程的修改程序。

(11) Procedures for modifying the articles of association.

第三章　组织形式与注册资本

Chapter III Organizational Formation & Registered Capital

第十四条　合作企业依法取得中国法人资格的，为有限责任公司。除合作企业合同另有约定外，合作各方以其投资或者提供的合作条件为限对合作企业承担责任。

Article 14 The contractual JV that is accorded Chinese legal person status by law is a limited liability company. Unless otherwise stipulated in the contractual JV contract, each party is responsible for the venture within the limit of the investments or cooperation conditions it contributes.

合作企业以其全部资产对合作企业的债务承担责任。

The contractual JV is liable to the venture's debts with all its assets.

第十五条　合作企业的投资总额，是指按照合作企业合同、章程规定的生产经营规模，需要投入的资金总和。

Article 15 The total amount of investment of a contractual JV refers to the total sum of capital required by the production and operation scale regulated in the JV contract and articles of association.

第十六条　合作企业的注册资本，是指为设立合作企业，在工商行政管理机关登记的合作各方认缴的出资额之和。

Article 16 The registered capital of a contractual JV refers to the total sum of capital agreed to be contributed by all parties and registered with the administrative authorities for industry and commerce for establishing the venture.

注册资本以人民币表示，也可以用合作各方约定的一种可自由兑换的外币表示。

 The registered capital can be presented either in RMB or in one freely convertible foreign currency agreed upon by all parties.

合作企业注册资本在合作期限内不得减少。但是，因投资总额和生产经营规模等变化，确需减少的，须经审查批准机关批准。

The registered capital of a contractual JV shall not be decreased within the term of cooperation. In case it is absolutely necessary to decrease the registered capital because of changes in the total amount of investment and production and operation scale, approval shall be obtained from examination and approval authorities.

第四章　投资、合作条件

Chapter IV Investment & Conditions for Cooperation

第十七条　合作各方应当依照有关法律、行政法规的规定和合作企业合同的约定，向合作企业投资或者提供合作条件。

Article 17 Each party shall contribute its investment or cooperation input to the contractual JV according to laws, decrees and contractual JV contract.

第十八条　合作各方向合作企业的投资或者提供的合作条件可以是货币，也可以是实物或者工业产权、专有技术、土地使用权等财产权利。

Article 18 The investment or cooperation input contributed by all parties may be provided in cash or in kind or other property rights such as industrial property rights, technical know-how, land-use rights, etc.

中国合作者的投资或者提供的合作条件，属于国有资产的，应当依照有关法律、行政法规的规定进行资产评估。

Asset appraisal shall be conducted according to relevant laws and decrees if the investment or cooperation input of the Chinese party is State-owned assets.

在依法取得中国法人资格的合作企业中，外国合作者的投资一般不低于合作企业注册资本的２５％。

In a contractual JV that is accorded by law the status of a Chinese legal person, the foreign party's investment shall generally be no less than 25 percent of the venture's registered capital.

在不具有法人资格的合作企业中，对合作各方向合作企业投资或者提供合作条件的具体要求，由对外贸易经济合作部规定。

In a contractual JV without the status of a Chinese legal person, specific requirements for investment or cooperation input contributed by each party shall be regulated by Moftec.

第十九条　合作各方应当以其自有的财产或者财产权利作为投资或者合作条件，对该投资或者合作条件不得设置抵押权或者其他形式的担保。

Article 19 The investment or cooperation input contributed by each party shall be the property or property right under its ownership, and shall not be mortgaged or set as any other from of guarantee.

第二十条　合作各方应当根据合作企业的生产经营需要，依照有关法律、行政法规的规定，在合作企业合同中约定合作各方向合作企业投资或者提供合作条件的期限。

Article 20 The contractual JV contract shall set down time limit for all parties to contribute investment or cooperation input according to laws and decrees to meet the venture's operation and production requirements.

合作各方没有按照合作企业合同约定缴纳投资或者提供合作条件的，工商行政管理机关应当限期履行；

In case a party fails to contribute the investment or cooperation input according to the contractual JV contract, the administrative authorities for industry and commerce shall set a time limit for it to fulfill its obligations;

限期届满仍未履行的，审查批准机关应当撤销合作企业的批准证书，工商行政管理机关应当吊销合作企业的营业执照，并予以公告。

if the aforesaid party still fails to fulfill its obligations upon expiration of the time limit, the examination and approval authorities shall withdraw and nullify the venture's approval certificate, and the administrative authorities for industry and commerce shall revoke the business license and make an annunciation.

第二十一条　未按照合作企业合同约定缴纳投资或者提供合作条件的一方，应当向已按照合作企业合同约定缴纳投资或者提供合作条件的他方承担违约责任。

Article 21 The party that fails to contribute investment or cooperation input according to the contract JV contract shall be liable for breach of contract to the other party that has made the contribution according the contract.

第二十二条　合作各方缴纳投资或者提供合作条件后，应当由中国注册会计师验证并出具验资报告，由合作企业据以发给合作各方出资证明书。出资证明书应当载明下列事项：

Article 22 An accountant registered in China shall verify the investment or cooperation input contributed by the parties and issue a verification certificate by which the contractual JV shall issue investment certificates to all parties. The investment certificates shall include the following items:

（一）合作企业名称；

(1) Name of the contractual JV;

（二）合作企业成立日期；

(2) Establishment date of the JV;

（三）合作各方名称或者姓名；

(3) Name or each party;

（四）合作各方投资或者提供合作条件的内容；

(4) Contents of the investment or cooperation input contributed by each party;

（五）合作各方投资或者提供合作条件的日期；

(5) Dates of contribution of the investment or cooperation input by each party;

（六）出资证明书的编号和核发日期。

(6) Serial number and issuing date of the investment certificate.

出资证明书应当抄送审查批准机关及工商行政管理机关。

Copies of the investment certificates shall be put on the record of the examination and approval authorities, and administrative authorities for industry and commerce.

第二十三条　合作各方之间相互转让或者合作一方向合作他方以外的他人转让属于其在合作企业合同中全部或者部分权利的，须经合作他方书面同意，并报审查批准机关批准。

Article 23 In case one party intends to transfer all or part of its rights with the venture to the other party or to the third party, written consent shall be obtained from the other party of the venture, and application shall be filed with the examination and approval authorities.

审查批准机关应当自收到有关转让文件之日起３０天内决定批准或者不批准。

The examination and approval authorities shall decide whether to approve the application or not within 30 days after receiving transfer documents.