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7.1.1 法规条文
1. 合营企业应当按照中华人民共和国有关法律的规定，缴纳各种税款。
1. Joint venture shall pay taxes in accordance with the provisions of the relevant laws of the People‘s Republic of China.
2. 合营企业的职工应当按照《中华人民共和国个人所得税法》缴纳个人所得税。
2. Staff and workers of joint ventures shall pay individual income tax in accordance with the Individual Income Tax Law of the People‘s Republic of China.
3. 合营企业进口下列物资，依照中国税法的有关规定减税、免税：
（1）按照合同规定作为外国合营者出资的机器设备、零部件和其他物料（其他物料系指合营企业建厂（场）以及安装、加固机器所需材料，下同）；
（2）合营企业以投资总额以内的资金进口的机器设备、零部件和其他物料；
（3）经审批机构批准，合营企业以增加资本所进口的国内不能保证生产供应的机器设备、零部件和其他物料；
（4）合营企业为生产出口产品，从国外进口的原材料、辅料、元器件、零部件和包装物料。上述减税、免税进口物资，经批准在中国国内转卖或者转用于在中国国内销售的产品，应当照章纳税或者补税。
3. Taxes on the following materials imported by a joint venture shall be reduced or exempted in accordance with the relevant provisions of the Chinese tax law：
（1） Machinery and equipment， spare parts and components， and other goods （“other goods” shall， herein and hereinafter， mean materials needed by a joint venture to build its factory or site and to install and consolidate the machinery.） contributed by the foreign party to the joint venture as investment under the joint venture contract；
（2） Machinery and equipment， spare parts and components， and other goods imported with funds out of the total investment of a joint venture；
（3） Machinery and equipment， spare parts and components and other goods imported by a joint venture with additional capital and upon the approval by the examination and approval authority， the production and supply of which cannot be guaranteed in China；
（4） Raw materials， auxiliary materials， components， elements， spare parts， and packing material imported by a joint venture for the production of export goods.
When the above-mentioned materials on which taxes are reduced or exempted are approved for resale in China or used for products to be sold in China， taxes shall be paid or the balance in tax payment shall be made up in accordance with the relevant provisions of the Chinese tax law.
4. 合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。
4. Taxes on export products manufactured by a joint venture other than those restricted by China shall be reduced， exempted or refunded in accordance with the relevant provisions of the Chinese tax law.
5. 合营企业的一切外汇事宜，按照《中华人民共和国外汇管理条例》和有关管理办法的规定办理。
5. All matters relating to foreign exchange of joint ventures shall be handled in accordance with the Regulations of the People‘s Republic of China on Foreign Exchange Control and the provisions of relevant administrative measure.
6. 合营企业凭营业执照，在境内银行开立外汇账户和人民币账户，由开户银行监督收付。
6. A joint venture shall， on the strength of its business license， open accounts in foreign exchange and in Renminbi with banks in China， which shall supervise its receipts and payments.
7. 合营企业在国外或者港澳地区的银行开立外汇账户，应当经国家外汇管理局或者其分局批准，并向国家外汇管理局或者其分局报告收付情况和提供银行对账单。
7. Approval from the State Administration of Exchange Control or one of its
branches shall be required for a joint venture to open a foreign exchange account with a bank overseas or in Hong Kong SAR or Macao SAR， and the joint venture shall report its receipts and payments and provide the bank statements to the State Administration of Exchange Control or its branch.
8. 合营企业在国外或者港澳地区设立分支机构，其年度资产负债表和年度利润表，应当通过合营企业报送国家外汇管理局或者其分局。
8. Branches set up by a joint venture in foreign countries or in Hong Kong SAR or Macao SAR shall submit their annual balance sheet and annual profit statement to the State Administration of Exchange Control or its branches through the joint venture.
9. 合营企业根据经营业务的需要，可以向境内的金融机构申请外汇贷款和人民币贷款，也可以按照国家有关规定从国外或者港澳地区的银行借入外汇资金，并向国家外汇管理局或者其分局办理登记或者备案手续。
9. A joint venture may， in light of its operation needs， apply with financial institutions in China for loans in foreign exchange and in Renminbi. It may also borrow funds in foreign exchange from banks abroad or in Hong Kong SAR or Macao SAR in accordance with the relevant stipulations of the State， and carry out the procedures for registration or filing for the record with the State Administration of Exchange Control or one of its branches.
10. 合营企业的外籍职工和港澳职工的工资和其他正当收益，依法纳税后，减去在中国境内的花费，其剩余部分可以按照国家有关规定购汇汇出。
10. After paying taxes on their salaries and other legitimate incomes according to law and deducting their expenses in China， foreign employees and employees from Hong Kong SAR AND Macao SAR may remit the remainder of their foreign exchange out of China in accordance with the relevant stipulations of the State.
11. 合营企业的各项保险应向中国境内的保险公司投保。
11. Joint ventures shall take out various insurance policies with insurance companies in China.
7.2.1 合同条款
1. 公司应根据中国的有关法律法规和工业园区的有关政策（或适用政策），就其经济活动缴纳税收并享受税收优惠待遇。
1. The company shall pay taxes and enjoy preferential tax treatment in respect of its economic activities in accordance with the relevant laws and regulations of PRC and the relevant policies of （or applicable in） the Industrial Park.
2. 公司职工应按中国有关法律法规缴纳个人所得税。公司外籍员工的所有利润和工资可以自由的汇出中国，但与税收、外汇管理有关的事宜须按中国的有关法律法规办理。
2. The staff and workers of the company shall pay individual income tax in accordance with the relevant PRC laws and regulations. All profits and salaries of the expatriate staff of the company may be freely remitted out of the PRC， provided that matters relating to taxation and foreign exchange control shall be handled in accordance with the relevant laws and regulations of PRC.
3. 公司的一切外汇事宜，应根据《中华人民共和国外汇管理条例》和中国其他有关法律法规的有关规定办理。
3. All foreign exchange matters of the Company shall be handled in accordance with the relevant provisions of the Regulations of the People‘s Republic of China on Foreign Exchange Control and other relevant PRC laws and regulations.
4. 公司的所有外汇交易，应通过中国银行或国家外汇管理局授权的其他银行办理。
4. All transactions of the Company‘s foreign exchange shall be handled through the Bank of China or other banks authorized by the State Administration of Exchange Control.
5. 公司及本合同各方可以按有关中国法律规定汇出其合法外汇收入及开支，其中包括但不限于：
（1）本合同各方向公司提供的股东贷款及有关利息；
（2）本合同各方依法纳税后所得的利润；
（3）本合同各方转让其股权应得的款项；
（4）公司结算清理后，本合同各方应得的款项。
5. The Company and the parties to this contract may remit their lawful
incomes and expenditures in foreign exchange out of the PRC in accordance with the regulations of the relevant Chinese laws， including but not limited to：
（1） the shareholder‘s loans and provided by the parties hereto to the Company and the interests thereon；
（2） the profits earned by the Parties hereto after taxes have been paid according to law；
（3） the amount receivable by the Parties hereto for the transfer of their equity interests； and
（4） the amount receivable by the parties hereto after the settlement and liquidation of the Company.
6. 在中国法律许可的范围内，合营公司付给一方的一切款项应以美元支付。如果是以人民币结算，合营公司应安排通过有关外汇银行，按照支付日中国人民银行公布的美元买入和卖出汇价的中间价将该等人民币兑换为美元，向乙方支付美元。但根据中国法律，将人民币兑换成美元和/或将美元汇至境外所发生的税费（包括但不限于汇兑手续费、预扣税等）均由乙方承担。
6. To the extend permitted by the PRC law， all payment by the JV Company to Party B shall be made in U.S. Dollars. In case of Renminbi settlement， the JV Company shall arrange for payments to be made to Party B in U.S. Dollars through the relevant foreign exchange bank by converting such Renminbi into U.S. Dollars at the middle price between the buying and selling rates for U.S. Dollars published by the People‘s Bank of China on the date of payment， provided that all taxes and expenses incurred in converting Renminbi into U.S. Dollars and/or remitting U.S. Dollars out of the PRC （including but not limited to foreign exchange remittance fees and withholding taxes） shall be borne by Party B under the PRC law.
7. 公司需求的各种保险，应向在中国注册的保险公司购买。如果中国注册的保险公司在险种和保险范围方面达不到公司的要求，公司可在中国法律允许的范围内，在中国境外投保。公司开业前，应与有关保险公司办妥中国雇员的保险，包括人身伤害保险。
7. The various types of insurance required by the Company shall be purchased from insurance companies registered in the PRC. If insurance companies registered in the PRC are unable to meet the Company‘s requirements in respect of the types of insurance and scope of coverage， the Company may purchase such insurance policies outside the PRC to the extend permitted by the PRC law. Prior to commencing operations， the Company shall complete the formalities for taking out insurance policies for its Chinese employees， including overage against bodily injury， with the relevant insurance companies.
8. 合营公司应从中国境内声誉良好的保险公司购买能给予合营公司足够保障的保险。具体的保险险种、价值和期限经与保险公司协商后由董事会讨论决定。
8. The JV Company shall purchase from a reputable insurance company operating in the PRC insurance policies that are capable of providing adequate protection to the JV Company. Specific types of insurance， amounts and period of such insurance shall be decided by the board after consultation with the insurance company.
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