发文标题：中华人民共和国中外合资经营企业法[附英文]
发文文号：中华人民共和国主席令[1990]第27号
发文部门：全国人大常委
发文时间：1990-4-4
实施时间：1990-4-4
法规类型：国家基本法规附属文件
所属行业：所有行业
所属区域：中国
发文内容：
《全国人民代表大会关于修改＜
中华人民共和国中外合资经营企业法＞的决定》已由中华人民共和国第七届全国人民代表大会第三次会议于1990年4月4日通过，现予公布，自公布之日起施行。
中华人民共和国主席 杨尚昆
1990年4月4日
全国人民代表大会关于修改《中华人民共和国中外合资经营企业法》的决定
1990年4月4日第七届全国人民代表大会第三次会议通过
第七届全国人民代表大会第三次会议审议了国务院关于《中华人民共和国中外合资经营企业法修正案(草案)》的议案，决定对《中华人民共和国中外合资经营企业法》作如下修改:
一、第二条增加一款，作为第三款:“国家对合营企业不实行国有化和征收；在特殊情况下，根据社会公共利益的需要，对合营企业可以依照法律程序实行征收，并给予相应的补偿。”
二、第三条修改为:“合营各方签订的合营协议、合同、章程，应报国家对外经济贸易主管部门(以下称审查批准机关)审查批准。审查批准机关应在三个月内决定批准或不批准。合营企业经批准后，向国家工商行政管理主管部门登记，领取营业执照，开始营业。”
三、第六条第一款修改为:“合营企业设董事会，其人数组成由合营各方协商，在合同、章程中确定，并由合营各方委派和撤换。董事长和副董事长由合营各方协商确定或由董事会选举产生。中外合营者的一方担任董事长的，由他方担任副董事长。董事会根据平等互利的原则，决定合营企业的重大问题。”
四、第七条第二款修改为:“合营企业依照国家有关税收的法律和行政法规的规定，可以享受减税、免税的优惠待遇。”
五、第八条第一款修改为:“合营企业应凭营业执照在国家外汇管理机关允许经营外汇业务的银行或其他金融机构开立外汇帐户。”
第十条第一款修改为:“外国合营者在履行法律和协议、合同规定的义务后分得的净利润，在合营企业期满或者中止时所分得的资金以及其它资金，可按合营企业合同规定的货币，按
外汇管理条例汇往国外。”
第十一条修改为:“合营企业的外籍职工的工资收入和其它正当收入，按中华人民共和国税法缴纳个人所得税后，可按
外汇管理条例汇往国外。”
六、第十二条修改为:“合营企业的合营期限，按不同行业、不同情况，作不同的约定。有的行业的合营企业，应当约定合营期限；有的行业的合营企业，可以约定合营期限，也可以不约定合营期限。约定合营期限的合营企业，合营各方同意延长合营期限的，应在距合营期满六个月前向审查批准机关提出申请。审查批准机关应自接到申请之日起一个月内决定批准或不批准。”
七、第十三条修改为:“合营企业如发生严重亏损、一方不履行合同和章程规定的义务、不可抗力等，经合营各方协商同意，报请审查批准机关批准，并向国家工商行政管理主管部门登记，可终止合同。如果因违反合同而造成损失的，应由违反合同的一方承担经济责任。”
本决定自公布之日起施行。
《中华人民共和国中外合资经营企业法》根据本决定作相应的修正，重新公布。
《中华人民共和国中外合资经营企业法》
第一条 中华人民共和国为了扩大国际经济合作和技术交流，允许外国公司、企业和其它经济组织或个人(以下简称外国合营者)，按照平等互利的原则，经中国政府批准，在中华人民共和国境内，同中国的公司、企业或其它经济组织(以下简称中国合营者)共同举办合营企业。
第二条 中国政府依法保护外国合营者按照经中国政府批准的协议、合同、章程在合营企业的投资、应分得的利润和其他合法权益。
合营企业的一切活动应遵守中华人民共和国法律、法令和有关条例规定。
国家对合营企业不实行国有化和征收；在特殊情况下，根据社会公共利益的需要，对合营企业可以依照法律程序实行征收，并给予相应的补偿。
第三条 合营各方签订的合营协议、合同、章程，应报国家对外经济贸易主管部门(以下称审查批准机关)审查批准。审查批准机关应在三个月内决定批准或不批准。合营企业经批准后，向国家工商行政管理主管部门登记，领取营业执照，开始营业。
第四条 合营企业的形式为有限责任公司。
在合营企业的注册资本中，外国合营者的投资比例一般不低于百分之二十五。
合营各方按注册资本比例分享利润和分担风险及亏损。
合营者的注册资本如果转让必须经合营各方同意。
第五条 合营企业各方可以现金、实物、工业产权等进行投资。
外国合营者作为投资的技术和设备，必须确实是适合我国需要的先进技术和设备。如果有意以落后的技术和设备进行欺骗，造成损失的，应赔偿损失。
中国合营者的投资可包括为合营企业经营期间提供的场地使用权。如果场地使用权未作为中国合营者投资的一部分，合营企业应向中国政府缴纳使用费。
上述各项投资应在合营企业的合同和章程中加以规定，其价格(场地除外)由合营各方评议商定。
第六条 合营企业设董事会，其人数组成由合营各方协商，在合同、章程中确定，并由合营各方委派和撤换。董事长和副董事长由合营各方协商确定或由董事会选举产生。中外合营者的一方担任董事长的，由他方担任副董事长。董事会根据平等互利的原则，决定合营企业的重大问题。
董事会的职权是按合营企业章程规定，讨论决定合营企业的一切重大问题:企业发展规划、生产经营活动方案、收支预算、利润分配、劳动工资计划、停业，以及总经理、副总经理、总工程师、总会计师、审计师的任命或聘请及其职权和待遇等。
正副总经理(或正副厂长)由合营各方分别担任。
合营企业职工的雇用、解雇，依法由合营各方的协议、合同规定。
第七条 合营企业获得的毛利润，按中华人民共和国税法规定缴纳合营企业所得税后，扣除合营企业章程规定的储备基金、职工奖励及福利基金、企业发展基金，净利润根据合营各方注册资本的比例进行分配。
合营企业依照国家有关税收的法律和行政法规的规定，可以享受减税、免税的优惠待遇。
外国合营者将分得的净利润用于在中国境内再投资时，可申请退还已缴纳的部分所得税。
第八条 合营企业应凭营业执照在国家外汇管理机关允许经营外汇业务的银行或其他金融机构开立外汇帐户。
合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。
合营企业在其经营活动中，可直接向外国银行筹措资金。
合营企业的各项保险应向中国的保险公司投保。
第九条 合营企业生产经营计划，应报主管部门备案，并通过经济合同方式执行。
合营企业所需原材料、燃料、配套件等，应尽先在中国购买，也可由合营企业自筹外汇，直接在国际市场上购买。
鼓励合营企业向中国境外销售产品。出口产品可由合营企业直接或与其有关的委托机构向国外市场出售，也可通过中国的外贸机构出售。合营企业产品也可在中国市场销售。
合营企业需要时可在中国境外设立分支机构。
第十条 外国合营者在履行法律和协议、合同规定的义务后分得的净利润，在合营企业期满或者中止时所分得的资金以及其它资金，可按合营企业合同规定的货币，按外汇管理条例汇往国外。
鼓励外国合营者将可汇出的外汇存入中国银行。
第十一条 合营企业的外籍职工的工资收入和其它正当收入，按中华人民共和国税法缴纳个人所得税后，可按外汇管理条例汇往国外。
第十二条 合营企业的合营期限，按不同行业、不同情况，作不同的约定。有的行业的合营企业，应当约定合营期限；有的行业的合营企业，可以约定合营期限，也可以不约定合营期限。约定合营期限的合营企业，合营各方同意延长合营期限的，应在距合营期满六个月前向审查批准机关提出申请。审查批准机关应自接到申请之日起一个月内决定批准或不批准。
第十三条 合营企业如发生严重亏损、一方不履行合同和章程规定的义务、不可抗力等，经合营各方协商同意，报请审查批准机关批准，并向国家工商行政管理主管部门登记，可终止合同。如果因违反合同而造成损失的，应由违反合同的一方承担经济责任。
第十四条 合营各方发生纠纷，董事会不能协商解决时，由中国仲裁机构进行调解或仲裁，也可由合营各方协议在其它仲裁机构仲裁。
第十五条 本法自公布之日起生效。本法修改权属于全国人民代表大会。
LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY
JOINT VENTURES
he Third Session of the Seventh National People's Congress onApril 4, 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 THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY
JOINT VENTURES
(Adopted at the Second Session of the Fifth National People's
Congress on July 1, 1979, and revised in accordance with the Decision of
the National People's Congress Regarding the Revision of the Law of the
People's Republic of China on Chinese-Foreign Equity Joint Ventures
adopted at the Third Session of the Seventh National People's Congress on
April 4, 1990)
Article 1
With a view to expanding 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") to
establish equity joint ventures together 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, on the principle of equality and mutual benefit, and subject to
approval by the Chinese Government.
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.
All activities of an equity joint venture shall comply with the provisions
of the laws, decrees and pertinent regulations of the People's Republic of
China.
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.
Article 3
The equity joint venture agreement, contract and articles of association
signed by the parties to the venture shall be submitted to the state's
competent department in charge of foreign economic relations and trade
(hereinafter referred to as the examination and approval authorities) for
examination and approval. The examination and approval authorities shall
decide to approve or disapprove the venture 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.
Article 4
An equity joint venture shall take the form of a limited liability
company. 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. The parties to the venture shall share the profits,
risks and losses in proportion to their contributions to the registered
capital.
If any of the joint venturers wishes to assign its registered capital, it
must obtain the consent of the other parties to the venture.
Article 5
The parties to an equity joint venture may make their investment in cash,
in kind or in industrial property rights, etc.
The technology and equipment contributed by a foreign joint venturer as
its investment must be really advanced technology and equipment that suit
China's needs. In case of losses caused by a foreign joint venturer in its
practising deception through the intentional provision of outdated
technology and equipment, it shall compensate for the losses. A Chinese
joint venturer's investment 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. The above-mentioned investments shall be
specified in the contract and articles of association of the equity joint
venture, and their value (excluding that of the site) shall be assessed by
all parties to the venture.
Article 6
An equity joint venture shall have a board of directors; the number of the
directors thereof from each party and the composition of the board shall
be stipulated in the contract and articles of association after
consultation among the parties to the venture; such directors shall be
appointed and replaced by the relevant parties. The chairman and the vice-
chairman (vice-chairmen) shall be determined through consultation by the
parties to the venture or elected by the board of directors. If the
Chinese side or the foreign side assumes the office of the chairman, the
other side shall assume the office(s) of the vice-chairman (vice-
chairmen). The board of directors shall decide on important issues
concerning the joint venture on the principle of equality and mutual
benefit.
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 general manager, the vice-general
manager(s), the chief engineer, the treasurer and the auditors, as well as
the determination of their functions, powers and terms of employment, etc.
The offices of general manager and vice-general manager(s) (or factory
manager and deputy manager(s) shall be assumed by the respective parties
to the venture. The employment and discharge of the workers and staff
members of an equity joint venture shall be stipulated in accordance with
the law in the agreement and contract concluded by the parties to the
venture.
Article 7
The new 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 provisions of 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. An equity joint venture may, in accordance with
provisions of the relevant laws and administrative rules and regulations
of the state on taxation, enjoy preferential treatment for reduction of or
exemption from taxes.
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.
Article 8
An equity joint venture shall, on the strength of its business license,
open a foreign exchange account with a bank or any other financial
institution which is permitted by the state agency for foreign exchange
control to handle foreign exchange transactions. An equity joint ventures
shall handle its foreign exchange transactions in accordance with the
regulations on foreign exchange control of the People's Republic of China.
An equity joint venture may, in its business operations, directly raise
funds from foreign banks.
The various kinds of insurance coverage of an equity joint venture shall
be furnished by Chinese insurance companies.
Article 9
The production and business operating plans of an equity joint venture
shall be submitted to the competent authorities for record and shall be
implemented through economic contracts.
In its purchase of required raw and semi-processed materials, fuels,
auxiliary equipment, etc., an equity joint venture should give first
priority to purchases in China. It may also make such purchases directly
on the world market with foreign exchange raised by itself.
An equity joint venture shall be encouraged to market 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 sold on the Chinese market. When necessary, an
equity joint venture may set up branches and subbranches outside China.
Article 10
The net profit which a foreign joint venturer receives as its share after
performing its obligations under the laws, and the agreements or the
contract, the funds it receives upon the expiration of the venture's term
of operation or its early termination, and its other funds may be remitted
abroad in accordance with foreign exchange control regulations and in the
currency or currencies specified in the contract concerning the equity
joint venture.
A foreign joint venturer shall be encouraged to deposit in the Bank of
China the foreign exchange which it is entitled to remit abroad.
Article 11
The wages, salaries or other legitimate income earned by a foreign worker
or staff member of an equity joint venture, after payment of the
individual income tax under the tax laws of the People's Republic of
China, may be remitted abroad in accordance with foreign exchange control
regulations.
Article 12
Based on different lines of trade and different circumstances,
arrangements for the duration of equity joint ventures may be made
differently through agreement by the parties to the venture. 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 an equity joint venture has had its duration specified and the
parties to the venture agree to extend the duration, the venture shall
file an application for the purpose with the examination and approval
authorities six months before its expiration. The examination and
approval authorities shall, within one month after receipt of the
application, decide on its approval or disapproval.
Article 13
In case of heavy losses, failure of a party to perform its obligations
under the contract and the articles of association, or force majeure etc.,
the parties to the joint venture may terminate the contract through their
consultation and agreement, subject to approval by the examination and
approval authorities and to registration with the state's competent
department in charge of industry and commerce administration. In cases of
losses caused by a breach of contract, the financial responsibility shall
be borne by the party that has breached the contract.
Article 14
Disputes arising between the parties to an equity joint venture which the
board of directors has failed to settle through consultation may be
settled through mediation or arbitration by an arbitration agency of China
or through arbitration by another arbitration agency agreed upon by the
parties.
Article 15
This Law shall enter into force as of the date of promulgation. The power
to amend this Law is vested in the National People's Congress.
补充说明：
1979年7月1日第五届全国人民代表大会第二次会议通过，根据1990年4月4日第七届全国人民代表大会第三次会议 《关于修改〈中华人民共和国中外合资经营企业法〉的决定》修正
