中外合资经营企业合营期限暂行规定(附英文)
对外贸易经济合作部
中外合资经营企业合营期限暂行规定(附英文)
一九九○年九月三十日国务院批准、一九九○年十月二十二日经贸部发布
规定
第一条 根据《中华人民共和国中外合资经营企业法》(一九九○年四月四日第七届全国人民代表大会第三次会议修正)第十二条的规定,制定本规定。
第二条 举办中外合资经营企业(以下简称合营企业),属于国家规定鼓励和允许投资项目的,除本规定第三条另有规定外,合营各方可以在合同中约定合营期限,也可以不约定合营期限。
第三条 举办合营企业,属于下列行业或者情况的,合营各方应当依照国家有关法律、法规的规定,在合营合同中约定合营期限:
(一) 服务性行业的,如饭店、公寓、写字楼、娱乐、饮食、出租汽车、彩扩洗像、维修、咨询等;
(二) 从事土地开发及经营房地产的;
(三) 从事资源勘查开发的;
(四) 国家规定限制投资项目的;
(五) 国家其他法律、法规规定需要约定合营期限的。
第四条 合营各方在合营合同中不约定合营期限的合营企业,按照国家规定的审批权限和程序审批。除对外经济贸易部直接审批的外,其他审批机关应当在批准后三十天内报对外经济贸易部备案。
第五条 合营各方在合营合同中不约定合营期限的合营企业,经税务机关批准,可以按照国家有关税收的规定享受减税、免税优惠待遇。如实际经营期未达到国家有关税收优惠规定的年限,应当依法补缴已经减免的税款。
第六条 在本规定施行之前已经批准设立的合营企业,按照批准的合营合同约定的期限执行,但属本规定第三条规定以外的合营企业,合营各方一致同意将合营合同中合营期限条款修改为不约定合营期限的,合营各方应当申报理由,签订修改合营合同的协议,并提出申请,报原审批机关审查。
原审批机关应当自接到上述申请文件之日起九十天内决定批准或者不批准。批准后,按照本规定第四条的规定办理备案手续。
第七条 本规定自发布之日起施行。
INTERIM PROVISIONS CONCERNING CONTRACT PERIOD OF CHINESE-FOREIGNEQUITY JOINT VENTURES
(Approved by the State Council on September 30, 1990 and promul-gated by the Ministry of Foreign Economic Relations and Trade of thePeople's Republic of China on October 22, 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)
INTERIM PROVISIONS CONCERNING CONTRACT PERIOD OF CHINESE-FOREIGN
EQUITY JOINT VENTURES
(Approved by the State Council on September 30, 1990 and promul-
gated by the Ministry of Foreign Economic Relations and Trade of the
People's Republic of China on October 22, 1990)
Article 1
These Provisions are formulated in accordance with the provisions of
Article 12 of the Law of the People's Republic of China on Chinese-Foreign
Equity Joint Ventures (Amended at the Third Session of the Seventh
National People's Congress on April 4, 1990).
Article 2
As regards the establishment of Chinese-foreign equity joint ventures
(hereinafter referred to as joint ventures), the parties to a joint
venture which is engaged in investment projects encouraged and permitted
by the Chinese government, except as stipulated in Article 3 of these
Provisions, may decide, through consultation, to or not to prescribe a
contract period in the contract.
Article 3
As regards the establishment of joint ventures, the parties to a joint
venture, which falls under one of the following lines of business or one
of the following circumstances, shall prescribe in their contract, through
consultation, a contract period in accordance with the provisions of the
relevant laws and regulations of the state:
(1) service trades, such as hotels, apartments, office buildings,
recreation and entertainment, catering trade, taxi service, development
and printing of colour films and photos, maintenance, business
consultancy, etc.;
(2) joint ventures engaged in land development and real estate;
(3) joint ventures engaged in the prospecting and development of natural
resources;
(4) joint ventures engaged in projects subject to investment restriction
as stipulated by the state;
(5) joint ventures for which a contract period shall be decided, through
consultation, as prescribed by other laws and regulations of the state.
Article 4
Joint ventures, the parties to which decide, through consultation, not to
prescribe a contract period in their contract, shall be examined and
approved in accordance with the state regulations concerning the limits of
powers and procedures for examination and approval. With the exception of
those joint ventures to be directly examined and approved by the Ministry
of Foreign Economic Relations and Trade, other examining and approving
authorities shall, report within 30 days, any such applications they have
examined and approved to the Ministry of Foreign Economic Relations and
Trade for the record.
Article 5
Joint ventures, the parties to which decide, through consultation, not to
prescribe a contract period in their contract, may enjoy the preferential
treatment of reduction of or exemption from taxes in accordance with the
state provisions concerning taxation and with the approval of the tax
authorities. In cases where the actual term of operation of these joint
ventures fails to reach the number of years set by the state for enjoying
the preferential treatment of taxation, the joint ventures concerned
shall, according to law, pay the taxes which have been exempted or
reduced.
Article 6
Joint ventures, whose establishment was approved before these provisions
become effective, shall operate in accordance with the approved contract
period stipulated in the contract. However, as regards a joint venture
which does not come under one of the circumstances specified in Article 3
of these Provisions, in the event that the parties to the joint venture
agree unanimously to modify the stipulation in the contract concerning the
contract period, and to re-stipulate the joint venture as one without
contract period, the parties to the joint venture shall submit a report to
justify such a modification, sign an agreement on the modification of the
contract, and apply to the original examining and approving authorities
for examination and approval. The original examining and approving
authorities shall, within 90 days as of the date of receipt of the said
application, decide to approve or disapprove it. After obtaining the
approval, the joint venture shall, in accordance with the stipulations of
Article 4 of these Provisions, go through the procedures for the record.
Article 7
These Provisions shall go into effect as of the date of promulgation.
卫生部关于贯彻《档案法》进一步加强档案工作的通知
卫生部
卫生部关于贯彻《档案法》进一步加强档案工作的通知
卫生部
自贯彻《档案法》以来,多数单位积极采取措施,解决了档案工作中的一些实际问题,但各单位档案工作发展不平衡,有些单位没有把档案工作摆到领导的议事日程上,档案机构、编制、干部配备、经费、库房、设备等问题长期得不到解决,影响了档案工作的开展。有些单位的档案管
理分散,对档案的安全保管极为不利。
为深入贯彻《档案法》,进一步加强档案工作,特提出以下意见,请各单位认真执行。
一、各单位要加强对档案工作的领导,要有一名负责同志分管档案工作,列入领导议事日程,帮助解决工作中的实际问题。
二、要按照《档案法》关于“把档案事业建设列入国民经济和社会发展计划”的要求,将档案工作列入本单位事业发展计划,并在事业经费中统筹安排档案工作经费。
三、各单位要理顺档案管理体制,建立综合档案工作机构,将本单位形成的党、政、工、团档案,统计、会计档案、科技档案(病历档案除外)等集中统一管理起来。单位较大,内部机构和下属单位较多,负有指导、监督、检查任务的,可根据本单位情况,设档案馆或档案室。根据国
家教委、国家档案局(87)教办字016号文件规定,医学院校和医学科学院可设档案馆、室(处、系级),并按有关规定报部审批。对下指导任务不大,但本单位档案工作任务较重的生物制品研究所等应设档案室(处或科级)。单位较小,对下没有业务指导任务的,本单位档案工作任
务较轻的,应配备专职档案人员。档案机构的设置按中央委员会(85)29号文件规定,列入编制序列。
设馆的应配备8—12人,设科、室的应配备3—6人。编制可视工作任务的轻重而增加或减少,档案馆具有双重职能,一是永久保管档案的科学文化事业机构,二是院、校档案职能管理部门。
四、加强对档案干部的管理,稳定档案干部队伍。各单位要做好档案干部的思想政治工作,教育他们坚持四项基本原则,树立良好的职业道德,安心本职工作。要把对档案干部的培训列入本单位的教育计划,分期分批培训,鼓励倡导档案干部搞好业余自学。有条件的单位也可自行举办
专业培训班,以提高档案干部业务素质。
档案干部属于专业技术人员,应实行档案专业技术职务聘任制(或任命制),并享有医药卫生专业技术人员同等待遇。其业务能力的考核,技术职务的评定和晋升按国家有关规定执行。
对在档案工作中做出突出贡献的档案干部要予以表彰。
五、要把档案工作的现代化纳入单位办公现代化和信息管理系统,不断提高档案管理现代化水平。
1989年11月27日