中外合资经营企业合营期限暂行法规(附英文)

法规
*9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）第十二条的法规，制定本法规。【注：根据《国务院关于废止和修改部分行政法规的决定》（国务院令2011年第588号）文件规定，*9条中的“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”修改为“根据《中华人民共和国中外合资经营企业法》的有关规定”。】
第二条举办中外合资经营企业（以下简称合营企业），属于国家法规鼓励和允许投资项目的，除本法规第三条另有法规外，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、法规的法规，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）国家法规限制投资项目的；
（五）国家其他法律、法规法规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，按照国家法规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法规享受减税、免税优惠待遇。如实际经营期未达到国家有关税收优惠法规的年限，应当依法补缴已经减免的税款。
第六条在本法规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，但属本法规第三条法规以外的合营企业，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，按照本法规第四条的法规办理备案手续。
第七条本法规自发布之日起施行。
INTERIM PROVISIONS CONCERNING CONTRACT PERIODOFCHINESE-FOREIGNEQUITY JOINT VENTURES (Approved by the State Council on September 30, 1990andpromul-gated by the Ministry of ForeignEconomicRelationsandTradeofthePeople'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.
ThisEnglishdocumentiscomingfrom"LAWSANDREGULATIONSOF THE PEOPLE'S REPUBLIC OFCHINAGOVERNINGFOREIGN-RELATEDMATTERS" (1991.7) whichiscompiledbytheBrueauofLegislative Affairs of the State Council ofthePeople'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 PERIODOFCHINESE-FOREIGN EQUITY JOINT VENTURES (Approved by the State Council on September 30, 1990andpromul- gated by the Ministry of ForeignEconomicRelationsandTradeofthe People's Republic of China on October 22, 1990)
Article 1
These Provisions are formulatedinaccordancewiththeprovisionsof Article 12 of the Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures(AmendedattheThirdSessionoftheSeventh National People's Congress on April 4, 1990).
Article 2
As regards the establishmentofChinese-foreignequityjointventures (hereinafter referred to asjointventures),thepartiestoajoint venture which is engaged in investment projects encouragedandpermitted by the Chinese government, except as stipulatedinArticle3ofthese Provisions, may decide, through consultation, to ornottoprescribea contract period in the contract.
Article 3
As regards the establishment of joint ventures, thepartiestoajoint venture, which falls under one of the following lines of businessorone of the following circumstances, shall prescribe in their contract, through consultation, a contract period in accordance with the provisionsofthe 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 developmentofnatural resources;
(4) joint ventures engaged in projects subject toinvestmentrestriction as stipulated by the state;
(5) joint ventures for which a contract period shall bedecided,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 stipulationsof 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.