第五章　组织机构

Chapter V Organizational Institution

第二十四条　合作企业设董事会或者联合管理委员会。董事会或者联合管理委员会是合作企业的权力机构，按照合作企业章程的规定，决定合作企业的重大问题。

Article 24 A contractual JV shall set up a board of directors or a joint management committee, which is the power organ of the venture and shall make decisions on major issues pertaining to the venture according to the articles of association.

第二十五条　董事会或者联合管理委员会成员不得少于３人，其名额的分配由中外合作者参照其投资或者提供的合作条件协商确定。

Article 25 The board of directors or joint management committee shall consist of no fewer than three members. Distribution of the number of directors of the board or members of the committee shall be decided upon through consultation by all parties with reference to the proportion of investment or cooperation input.

第二十六条　董事会董事或者联合管理委员会委员由合作各方自行委派或者撤换。

Article 26 Appointment and replacement of the directors of the board or members of the committee shall be made separately by respective parties of the venture.

董事会董事长、副董事长或者联合管理委员会主任、副主任的产生办法由合作企业章程规定；

Ways of appointing the chairman, deputy-chairman of the board or the director, deputy-director of the committee shall be regulated in the articles of association.

中外合作者的一方担任董事长、主任的，副董事长、副主任由他方担任。

Where the Chinese or foreign party is appointed as the chairman of the board or director of the committee, the other party shall be the deputy-chairman or deputy-director.

第二十七条　董事或者委员的任期由合作企业章程规定；但是，每届任期不得超过３年。

Article 27 Term of office for the director of the board or the member of the committee shall be regulated in the articles of association, each term shall not exceed three years.

董事或者委员任期届满，委派方继续委派的，可以连任。

Upon expiration of a term, the director of board or committee member may renew his or her term provided his/her party continues the appointment.

第二十八条　董事会会议或者联合管理委员会会议每年至少召开１次，由董事长或者主任召集并主持。

Article 28 The board of directors or joint management committee shall convene at least one meeting each year, called and presided over by the chairman of the board or the director of the committee.

董事长或者主任因特殊原因不能履行职务时，由董事长或者主任指定副董事长、副主任或者其他董事、委员召集并主持。

In case the chairman or the director is unable to call the meting due to special reasons, he or she shall authorize the deputy-chairman of the board or deputy-director of the committee or other director of the board or committee member to call and preside over the meeting.

１／３以上董事或者委员可以提议召开董事会会议或者联合管理委员会会议。

A meeting of the board of directors or joint management committee may be convened upon a proposal by more than one-third of the directors of the board or the committee members.

董事会会议或者联合管理委员会会议应当有２／３以上董事或者委员出席方能举行，不能出席董事会会议或者联合管理委员会会议的董事或者委员应当书面委托他人代表其出席和表决。

A meeting of the board of directors or joint management committee should be participated by more than two-thirds of the directors of the board or committee members. In case a director of the board or committee member is unable to attend the meeting, a proxy shall be appointed in writing to participate and vote.

董事会会议或者联合管理委员会会议作出决议，须经全体董事或者委员的过半数通过。

A resolution of the meeting shall be passed by at least half or the total members of the board or committee.

董事或者委员无正当理由不参加又不委托他人代表其参加董事会会议或者联合管理委员会会议的，视为出席董事会会议或者联合管理委员会会议并在表决中弃权。

The director of the board or committee member who fails to attend the meeting either in person or through a proxy without a reasonable excuse shall be regarded as having attended the meeting and abstained from voting.

召开董事会会议或者联合管理委员会会议，应当在会议召开的１０天前通知全体董事或者委员。

Notice shall be given to all members of the board or the joint management committee 10 days prior to a meeting of the board of directors or joint management committee.

董事会或者联合管理委员会也可以用通讯的方式作出决议。

A resolution of the board of directors of joint management committee may also be made in the form of correspondence.

第二十九条　下列事项由出席董事会会议或者联合管理委员会会议的董事或者委员一致通过，方可作出决议：

Article 29 Unanimous agreement is required of all the members of the board of directors or joint management committee for making any resolution on the following matters:

（一）合作企业章程的修改；

(1) Modification of the articles of association;

（二）合作企业注册资本的增加或者减少；

(2) Increase or decrease of the registered capital;

（三）合作企业的解散；

(3) Dissolution of the JV;

（四）合作企业的资产抵押；

(4) Assets mortgage of the JV;

（五）合作企业合并、分立和变更组织形式；

(5) Merger, split-up or change of organization from of the JV;

（六）合作各方约定由董事会会议或者联合管理委员会会议一致通过方可作出决议的其他事项。

(6) Other matters that require unanimous agreement of the meeting of the board or joint management committee for a resolution.

第三十条　董事会或者联合管理委员会的议事方式和表决程序，除本实施细则规定的外，由合作企业章程规定。

Article 30 Rules of procedure and voting procedures of the meeting of board or joint management committee shall be regulated in the venture's articles of association except for the those regulated in this detailed rules.

第三十一条　董事长或者主任是合作企业的法定代表人。

Article 31 The chairman of the board or the director of the committee is the legal representative of the venture.

董事长或者主任因特殊原因不能履行职务时，应当授权副董事长、副主任或者其他董事、委员对外代表合作企业。

In case the chairman or director is unable to exercise the duty under certain circumstances, the deputy-chairman or deputy-director or other member of the board or joint management committee shall be authorized to represent the venture in external affairs.

第三十二条　合作企业设总经理１人，负责合作企业的日常经营管理工作，对董事会或者联合管理委员会负责。

Article 32 The contractual JV shall appoint the general manager, to be in charge of the daily operation and management of the venture and accountable to the board of directors or joint management committee.

合作企业的总经理由董事会或者联合管理委员会聘任、解聘。

The general manager shall be appointed and dismissed by the board of directors or joint management committee.

第三十三条　总经理及其他高级管理人员可以由中国公民担任，也可以由外国公民担任。

Article 33 The general manager and other high-ranking management personnel may be Chinese or foreign citizens.

经董事会或者联合管理委员会聘任，董事或者委员可以兼任合作企业的总经理或者其他高级管理职务。

Members of the board of directors or joint management committee may concurrently hold the positions general manager and other high-ranking personnel of the venture upon appointment of the board of directors or joint management committee.

第三十四条　总经理及其他高级管理人员不胜任工作任务的，或者有营私舞弊或者严重失职行为的，经董事会或者联合管理委员会决议，可以解聘；给合作企业造成损失的，应当依法承担责任。

Article 34 In case of incompetence, graft or serious dereliction of duty on the part of the general manager or other high-ranking management personnel, the board of directors or joint management committee may resolute to dismiss them. If any loss is incurred to the venture, the person concerned shall be liable to the loss according to law.

第三十五条　合作企业成立后委托合作各方以外的他人经营管理的，必须经董事会或者联合管理委员会一致同意，并应当与被委托人签订委托经营管理合同。

Article 35 If a contractual JV chooses to entrust a third party to operate and manage the venture after its establishment, unanimous agreement of the board of directors or joint management committee is needed, and an entrustment operation and management contract with the entrusted party needs to be signed.

合作企业应当将董事会或者联合管理委员会的决议、签订的委托经营管理合同，连同被委托人的资信证明等文件，一并报送审查批准机关批准。审查批准机关应当自收到有关文件之日起３０天内决定批准或者不批准。

The JV shall then report for approval to the examination and approval authorities the resolution of the board or committee, the signed entrustment operation and management agreement, together with credit certificate of the entrusted party. The relevant authorities shall decide whether to approve the entrustment or not within 30 days from receiving relevant documents.

第六章　购买物资和销售产品

Chapter VI Material Purchase & Product Sales

第三十六条　合作企业按照经批准的经营范围和生产经营规模，自行制定生产经营计划。

Article 36 A contractual JV makes the production and operation plans by itself according to the approved business scope and operation scale.

政府部门不得强令合作企业执行政府部门确定的生产经营计划。

The government authorities shall not force a venture to carry out any production and operation plan worked out by any governmental authority.

第三十七条　合作企业可以自行决定在中国境内或者境外购买本企业自用的机器设备、原材料、燃料、零部件、配套件、元器件、运输工具和办公用品等（以下简称“物资”）。

Article 37 A contractual JV may decide by itself, from in or outside the Chinese territory, the purchase of machinery, equipment, raw materials, fuel, parts, accessories, components, means of transportation and office facilities, etc. (hereinafter referred to as materials) for its own use.

第三十八条　国家鼓励合作企业向国际市场销售其产品。

Article 38 The State encourages a contractual JV to sell its products on the world market.

合作企业可以自行向国际市场销售其产品，也可以委托国外的销售机构或者中国的外贸公司代销或者经销其产品。

A JV may either sell the products on the world market by itself or entrust foreign sales agencies or foreign trade companies in China to sell on commission.

合作企业销售产品的价格，由合作企业依法自行确定。

The product prices of a contractual JV are subject to the venture's own decision according to law.

第三十九条　外国合作者作为投资进口的机器设备、零部件和其他物料以及合作企业用投资总额内的资金进口生产、经营所需的机器设备、零部件和其他物料，免征进口关税和进口环节的流转税。

Article 39 Customs duty and import intermediary tax shall be exempted on the import of machinery, equipment, parts and other materials serving as the contribution of the foreign party, and machinery, equipment, parts and other materials for production and operation requirements with fund allocated from the total amount of investment of the venture.

上述免税进口物资经批准在中国境内转卖或者转用于国内销售的，应当依法纳税或者补税。

In case the aforesaid duty -free materials are approved to be resold within China or put on sale on the domestic market, relevant taxes shall be levied or made up according to law.

第四十条　合作企业不得以明显低于合理的国际市场同类产品的价格出口产品，不得以高于国际市场同类产品的价格进口物资。

Article 40 A contractual JV shall not export products at prices notably lower than the reasonable prices of similar products on the world market, nor import at prices notably higher than that of similar products on the world market.

第四十一条　合作企业销售产品，应当按照经批准的合作企业合同的约定销售。

Article 41 Product sales of a contractual JV shall abide by the stipulations of the approved contractual JV contract.

第四十二条　合作企业进口或者出口属于进出口许可证、配额管理的商品，应当按照国家有关规定办理申领手续。

Article 42 To import or export products that are subject to license and quota control, a contractual JV shall go through the application formalities for license and quota in accordance with relevant State regulations.

第七章　分配收益与回收投资

Chapter VII Income Distribution and Investment Recovery Article 43

第四十三条　中外合作者可以采用分配利润、分配产品或者合作各方共同商定的其他方式分配收益。

The foreign and Chinese parties may distribute their income by distributing the profits, products or by other methods agreed upon by all parties.

采用分配产品或者其他方式分配收益的，应当按照税法的有关规定，计算应纳税额。

In case of income distribution by distributing the products or by other methods, the amount of taxes due shall be calculated according to relevant tax laws.

第四十四条　中外合作者在合作企业合同中约定合作期限届满时，合作企业的全部固定资产无偿归中国合作者所有的，外国合作者在合作期限内可以申请按照下列方式先行回收其投资：

Article 44 If the ownership of all fixed assets of a contractual JV is to be given to the Chinese party upon expiration of the term of cooperation as agreed upon by the Chinese and foreign parties in the contract, the foreign party may recover its investment during the term of cooperation in the following ways:

（一）在按照投资或者提供合作条件进行分配的基础上，在合作企业合同中约定扩大外国合作者的收益分配比例；

(1) Based on the distributing according to investment or cooperation input, the contractual JV contract may regulate an enlarged ratio of income distribution in favor of the foreign party;

（二）经财政税务机关按照国家有关税收的规定审查批准，外国合作者在合作企业缴纳所得税前回收投资；

(2) Upon examination and approval of the finance and tax authorities according to State taxation regulations, the foreign party may recover its investment before the venture has paid its income tax:

（三）经财政税务机关和审查批准机关批准的其他回收投资方式。

(3) Other investment recovery methods approved by the finance and tax authorities, and examination and approval authorities.

外国合作者依照前款规定在合作期限内先行回收投资的，中外合作者应当依照有关法律的规定和合作企业合同的约定，对合作企业的债务承担责任。

In case the foreign party recovers its investment within the term of cooperation according to the above paragraphs, the foreign and Chinese parties shall be liable to the debts of the venture in accordance with laws and the contractual JV contract.

第四十五条　外国合作者依照本实施细则第四十四条第二项和第三项的规定提出先行回收投资的申请，应当具体说明先行回收投资的总额、期限和方式，经财政税务机关审查同意后，报审查批准机关审批。

Article 45 The application that is put forward by the foreign party that chooses to first recover the investment according to (2), (3) of Article 44 shall state in details the total amount of investment to be recovered, recovery period and method, which shall be reported to the examination and approval authorities for approval after being approved by the finance and tax authorities.

合作企业的亏损未弥补前，外国合作者不得先行回收投资。

The foreign party shall not first recover its investment before the venture has covered all of its losses.

第四十六条　合作企业应当按照国家有关规定聘请中国注册会计师进行查帐验证。

Article 46 A contractual JV shall appoint an accountant registered in China to checked and examine the accounts and certificates according to relevant State regulations.

合作各方可以共同或者单方自行委托中国注册会计师查帐，所需费用由委托查帐方负担。

The parties may jointly or individually appoint such an accountant, with the expense borne by the appointing party or parties.

第八章　期限和解散

Chapter VIII Term and Dissolution Article 47

第四十七条　合作企业的期限由中外合作者协商确定，并在合作企业合同中订明。

The term of cooperation of a contractual JV shall be decided upon through consultation of the foreign and Chinese parties and regulated in the JV contract.

合作企业期限届满，合作各方协商同意要求延长合作期限的，应当在期限届满的１８０天前向审查批准机关提出申请，说明原合作企业合同执行情况，延长合作期限的原因，同时报送合作各方就延长的期限内各方的权利、义务等事项所达成的协议。

If all parties agree to extend the term upon its expiration, an application for extension shall be filed with the examination and approval authorities 180 days prior to the expiration date, stating how the current contractual JV contract is carried out and reasons for extending the term, together with an agreement by all parties on issues such as rights and obligations of each party during the extension period.

审查批准机关应当自接到申请之日起３０天内，决定批准或者不批准。

The examination and approval authorities shall decide whether to approve the extension or not within 30 days from receiving the application.

经批准延长合作期限的，合作企业凭批准文件向工商行政管理机关办理变更登记手续，延长的期限从期限届满后的第一天起计算。

Upon approval to extend the cooperation term, the JV shall go through registration formalities for the alteration with the approval documents. The extension term starts from the first day after the expiration date.

合作企业合同约定外国合作者先行回收投资，并且投资已经回收完毕的，合作企业期限届满不再延长；

If the contractual JV has stipulated that the foreign party first recovers its investment, and the investment recovery has been completed, the term of the venture shall not be extended upon expiration.

但是，外国合作者增加投资的，经合作各方协商同意，可以依照本条第二款的规定向审查批准机关申请延长合作期限。

But in case the foreign party has increased its investment, application for extending the cooperation term may be filed with the examination and approval authorities according to the second paragraph of this article after consultation between the parties.

第四十八条　合作企业因下列情形之一出现时解散：

Article 48 A contractual JV shall dissolve under one of the following situations:

（一）合作期限届满；

(1) Expiration of the cooperation term;

（二）合作企业发生严重亏损，或者因不可抗力遭受严重损失，无力继续经营；

(2) Inability to continue operation due to heavy losses, or heavy losses caused by irresistible force;

（三）中外合作者一方或者数方不履行合作企业合同、章程规定的义务，致使合作企业无法继续经营；

(3) Inability to continue operation due to the failure of one or more than one of the foreign and Chinese parties to fulfill the obligations put down in the JV contract and articles of association;

（四）合作企业合同、章程中规定的其他解散原因已经出现；

(4) Occurrence of other reasons for dissolution described in the JV contract and articles of association;

（五）合作企业违反法律、行政法规，被依法责令关闭。

(5) The JV is ordered to close by law for having violated laws and decrees.

前款第二项、第四项所列情形发生，应当由合作企业的董事会或者联合管理委员会做出决定，报审查批准机关批准。

In cases described in (2) and (4), the board of directors or joint management committee of the JV shall make an dissolution application to the examination and approval authorities.

在前款第三项所列情形下，不履行合作企业合同、章程规定的义务的中外合作者一方或者数方，应当对履行合同的他方因此遭受的损失承担赔偿责任；

In cases described in (3), one or more than one of the foreign and Chinese parties that fails to fulfill the obligations described by the agreement, contract and articles of association shall be liable to the losses suffered by the other party or parties that has or have fulfilled the obligations.

履行合同的一方或者数方有权向审查批准机关提出申请，解散合作企业。

The latter has the rights to apply for dissolution of the venture to the examination and approval authorities.

第四十九条　合作企业的清算事宜依照国家有关法律、行政法规及合作企业合同、章程的规定办理。

Article 49 The liquidation of a contractual JV shall be carried out in accordance with laws, decrees and stipulations of the contractual JV agreement, contract and articles of association.

第九章　关于不具有法人资格的合作企业的特别规定

Chapter IX Special Regulations on a Contractual JV Without the Legal Person Status

第五十条　不具有法人资格的合作企业及其合作各方，依照中国民事法律的有关规定，承担民事责任。

Article 50 A contractual JV without the legal person status together with all of its parties shall bear civil liabilities according to regulations of the civil laws of China.

第五十一条　不具有法人资格的合作企业应当向工商行政管理机关登记合作各方的投资或者提供的合作条件。

Article 51 A contractual JV without the legal person status shall be register with the administrative authorities for industry and commerce the investment or cooperation input contributed by each of its party.

第五十二条　不具有法人资格的合作企业的合作各方的投资或者提供的合作条件，为合作各方分别所有。

Article 52 The investment or cooperation input contributed by each party of a JV without the legal person status shall be separately owned by each party.

经合作各方约定，也可以共有，或者部分分别所有、部分共有。

 Upon agreement by all parties, the investment or coopperation input may be jointly possessed by all the parties or part of which jointly possessed, part separately.

合作企业经营积累的财产，归合作各方共有。

Properties accumulated by the venture in its operation process shall be jointly owned by all the parties.

不具有法人资格的合作企业合作各方的投资或者提供的合作条件由合作企业统一管理和使用。

The investment or cooperation input contributed by each party of a JV without the legal person status shall be jointly managed and put to use,

未经合作他方同意，任何一方不得擅自处理。

no party shall dispose it on its own without the consent of the other party.

第五十三条　不具有法人资格的合作企业设立联合管理机构。联合管理机构由合作各方委派的代表组成，代表合作各方共同管理合作企业。

Article 53 A contractual JV without the legal person status shall set up a joint management body, which shall consist of delegates appointed by each party to collectively manage the venture on behalf of itself.

联合管理机构决定合作企业的一切重大问题。

All major issues pertaining to the venture shall be decided by the joint management body.

第五十四条　不具有法人资格的合作企业应当在合作企业所在地设置统一的会计帐簿；

Article 54 A contractual JV without the legal person status shall set up unified account books at its location;

合作各方还应当设置各自的会计帐簿。

each party shall set up separately its own account books.

第十章　附则

Chapter X Supplement

第五十五条　合作企业合同的订立、效力、解释、履行及其争议的解决，适用中国法律。

Article 55 Laws of the PRC shall be applied to contractual JV contract on its draft, powers, explanation, implementation and settlement of disputes.

第五十六条　本实施细则未规定的事项，包括合作企业的财务、会计、审计、外汇、税务、劳动管理、工会等，适用有关法律、行政法规的规定。

Article 56 Relevant regulations of the laws, decrees shall be applied to the matters of a venture that are not stipulated in this detailed rules such as finance, accounting, auditing, foreign exchange, taxation, labor management, trade union, etc.

第五十七条　香港、澳门、台湾地区的公司、企业和其他经济组织或者个人以及在国外居住的中国公民举办合作企业，参照本实施细则办理。

Article 57 Establishment of a contractual JV by companies, enterprises and other economic organizations or individuals from Hong Kong, Macao and Taiwan, and by Chinese citizens living abroad shall be handled with reference to this detailed rules.

第五十八条　本实施细则自发布之日起施行。

Article 58 The detailed rules shall come into effect from the date of promulgation.