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.


中国人民银行


中国人民银行关于贯彻落实中共中央政法委《关于司法机关冻结、扣划银行存款问题的意见》的通知

1997年3月24日

最近，中共中央政法委员会《关于司法机关冻结、扣划银行存款问题的意见》（政法办转〔１９９７〕２号文，以下简称《意见》）已发至最高人民法院、最高人民检察院、公安部、全国人大法工委、中国人民银行、国务院法制局。《意见》就执行中国人民银行、公安部、最高人民法院、最高人民检察院联合下发的《关于查询、冻结、扣划企业事业单位、机关、团体银行存款的通知》（银发〔１９９３〕３５６号，以下简称３５６号文）和最高人民法院、最高人民检查院和公安部联合下发的《关于对冻结、扣划企事业单位、机关团体在银行、非银行金融机构存款的执法活动加强监督的通知》（法〔１９９６〕８３号），以及金融机构应积极协助司法机关的执法工作，提出了具体要求。为认真贯彻落实《意见》的精神，并依法积极协助司法机关的执行活动，现将有关问题通知如下：
一、１９９３年１２月１１日下发的银发〔１９９３〕３５６号文规定，人民检察院和公安机关可以扣划单位的银行存款。但１９９６年３月１７日第八届全国人民代表大会第四次会议修改的《中华人民共和国刑事诉讼法》（以下简称《刑事诉讼法》）只规定人民检察院和公安机关可以查询、冻结犯罪嫌疑人的存款，而未规定人民检察院和公安机关可扣划犯罪嫌疑存款。对此，应按《刑事诉讼法》的规定执行。
二、对司法机关只提供单位帐户名称而未提供帐号，要求金融机构协助查询的，金融机构应根据帐户管理档案积极协助查询。如查明帐户管理档案中没有所查询的帐户，金融机构应如实告知司法机关。
三、根据《中华人民共和国中国人民银行法》的规定，中国人民银行及其分支机构不办理金融机构对企事业单位所开展的业务。因此，对司法机关向人民银行查询有关企事业单位存款情况的，人民银行应做好耐心细致的解释工作，并协调有关金融机构积极配合司法机关的执行活动。

附：关于司法机关冻结、扣划银行存款问题的意见
（政法办〔１９９６〕１２０号 １９９６年１２月１０日）
全文
建新同志：
根据鎔基同志和您的批示，我们会同最高法院、最高检察院、公安部、全国人大法工委、中国人民银行、国务院法制局对中国人民银行深圳分行关于《尽快制止强制冻结、扣划金融机构在人民银行存款的行为》、福建省高级人民法院关于《部分省、市银行系统制定司法协助实施细则增加法院执行难度》的材料进行了研究，现将意见综合报告如下：
一、对商业银行在中国人民银行所存的准备金和备付金，司法机关不宜冻结、扣划。根据《商业银行法》第３２条的规定，商业银行必须向中国人民银行交存准备金，留足备付金（下称“两金”）。这“两金”是有法定用途的，是人民银行对商业银行监督管理的重要手段，事关中国人民银行对宏观经济的调控，不宜视为一般意义上的存款。去年，全国人大常委会王汉斌副委员长提出的司法机关不宜冻结、扣划“两金”的意见已报经乔石、鎔基同志和您同意。因此，司法机关对商业银行存在人民银行的“两金”不宜冻结、扣划，但对非“两金”资金可以依法冻结、扣划。对这个问题还应由全国人大常委会通过立法解释加以确认。
二、银行和非银行金融机构作为当事人应当自动履行法定义务，拒不履行的，司法机关可以依照法律规定采取必要的强制措施。这是保护有关债权人合法权益，保证严肃执法，促使银行和非银行金融机构履行法定义务所必须的手段。
三、对司法机关的执法工作，金融机构应当积极协助。继续执行中国人民银行、公安部、最高法院、最高检察院联合下发的《关于查询、冻结、扣划企业事业单位、机关、团体银行存款的通知（银发〔１９９３〕３５６号）》以及最高法院、最高检察院和公安部联合下发的《关于对冻结、扣划企事业单位、机关团体在银行、非银行金融机构存款的执法活动加强监督的通知（法〔１９９６〕８３号）》。银行、非银行金融机构对司法机关依法查询、冻结、扣划企业事业单位、机关、团体在银行、非银行金融机构存款的执法活动，应积极协助。
四、各地、各部门不得制定违反法律法规的规定，凡有违反的一律撤销。
以上报告妥否，请批示。