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。

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。

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。

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账户。

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。

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.

合营企业在其经营活动中，可直接向外国银行筹措资金。

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

合营企业的各项保险应向中国的保险公司投保。

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

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。

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.

合营企业所需原材料、燃料、配套件等，应尽先在中国购买。

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.

合营企业也可自筹外汇，直接在国际市场上购买。

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

鼓励合营企业向中国境外销售产品。

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

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

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

合营企业产品也可在中国市场销售。

Its products may also be sold on the Chinese market.

合营企业需要时可在中国境外设立分支机构。

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

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他资金，可按合营企业合同规定的货币，按外汇管理条例汇往国外。

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.

鼓励外国合营者将可汇出的外汇存入中国银行。

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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