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.

第七條 合營(yíng)企業(yè)獲得的毛利潤(rùn)，按《中華人民共和國(guó)稅法》規(guī)定繳納合營(yíng)企業(yè)所得稅后，扣除合營(yíng)企業(yè)章程規(guī)定的儲(chǔ)備基金、職工獎(jiǎng)勵(lì)及福利基金、企業(yè)發(fā)展基金，凈利潤(rùn)根據(jù)合營(yíng)各方注冊(cè)資本的比例進(jìn)行分配。

Article 7 The net profit of an equity joint venture shall be distributed among the parties to the joint 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 deductions 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(yíng)企業(yè)依照國(guó)家有關(guān)稅收的法律和行政法規(guī)的規(guī)定，可以享受減稅、免稅的優(yōu)惠待遇。

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 tax reductions or exemptions.

外國(guó)合營(yíng)者將分得的凈利潤(rùn)用于在中國(guó)境內(nèi)再投資時(shí)，可申請(qǐng)退還已繳納的部分所得稅。

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

第八條 合營(yíng)企業(yè)應(yīng)憑營(yíng)業(yè)執(zhí)照在國(guó)家外匯管理機(jī)關(guān)允許經(jīng)營(yíng)外匯業(yè)務(wù)的銀行或其他金融機(jī)構(gòu)開(kāi)立外匯賬戶。

Article 8 An equity joint venture shall, on the strength of its business license, open a foreign exchange account with a bank or and other financial institution which is permitted by the State agency for foreign exchange control to handle foreign exchange transactions.

合營(yíng)企業(yè)的有關(guān)外匯事宜，應(yīng)遵照《中華人民共和國(guó)外匯管理?xiàng)l例》辦理。

An equity joint venture shall handle its foreign exchange transactions in accordance with the regulations on foreign exchange control of the People's Republic of China.

合營(yíng)企業(yè)在其經(jīng)營(yíng)活動(dòng)中，可直接向外國(guó)銀行籌措資金。

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

合營(yíng)企業(yè)的各項(xiàng)保險(xiǎn)應(yīng)向中國(guó)的保險(xiǎn)公司投保。

The various kinds of insurance coverage of an equity joint venture shall be furnished by Chinese insurance companies.

第九條 合營(yíng)企業(yè)生產(chǎn)經(jīng)營(yíng)計(jì)劃，應(yīng)報(bào)主管部門(mén)備案，并通過(guò)經(jīng)濟(jì)合同方式執(zhí)行。

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.

合營(yíng)企業(yè)所需原材料、燃料、配套件等，應(yīng)盡先在中國(guó)購(gòu)買(mǎi)。

In its purchase of required raw and processed materials, fuels, auxiliary equipment, etc. , an equity joint venture should first give priority to purchases in China.

合營(yíng)企業(yè)也可自籌外匯，直接在國(guó)際市場(chǎng)上購(gòu)買(mǎi)。

It may also make such purchases directly on the world market with foreign exchange raised by itself.

鼓勵(lì)合營(yíng)企業(yè)向中國(guó)境外銷(xiāo)售產(chǎn)品。

An equity joint venture shall be encouraged to market its products outside China.

出口產(chǎn)品可由合營(yíng)企業(yè)直接或與其有關(guān)的委托機(jī)構(gòu)向國(guó)外市場(chǎng)出售，也可通過(guò)中國(guó)的外貿(mào)機(jī)構(gòu)出售

It may sell its export products on foreign markets directly or through associated agencies or China's foreign trade agencies.

合營(yíng)企業(yè)產(chǎn)品也可在中國(guó)市場(chǎng)銷(xiāo)售。

Its products may also be sold on the Chinese market.

合營(yíng)企業(yè)需要時(shí)可在中國(guó)境外設(shè)立分支機(jī)構(gòu)。

Whenever necessary, an equity joint venture may set up branches and subbranches outside China.

第十條 外國(guó)合營(yíng)者在履行法律和協(xié)議、合同規(guī)定的義務(wù)后分得的凈利潤(rùn)，在合營(yíng)企業(yè)期滿或者中止時(shí)所分得的資金以及其他資金，可按合營(yíng)企業(yè)合同規(guī)定的貨幣，按外匯管理?xiàng)l例匯往國(guó)外。

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 the suspension thereof, 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.

鼓勵(lì)外國(guó)合營(yíng)者將可匯出的外匯存入中國(guó)銀行。

A foreign joint venturer shall be encouraged to deposit in the Bank of China foreign exchange which is entitled to remit abroad.

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