合资经营企业热门协议书

　　第十条　财务与会计

　　article 10　financial affairs and accounting

　　1.协议双方充分认识到，为了他们自己和合营企业的最大利益，必须尽一切可能增加生产。因此，双方同意合营企业应保留足够的收益，用于扩大生产的其他需要，如奖金和福利基金。合营企业的年留用奖金比率由董事会决定。

　　1. the parties hereto are fully aware that the best interests of their own and joint venture will be served by taking all reasonable measures to ensure increase in production and in order to achieve this goal， the parties agree to retain sufficient earnings in joint venture for the expansion of production and other requirements， such as bonus and welfare funds.　the annual proportion of the earnings to be retained shall be decided by the board of directors.

　　2.合营企业雇用合格的财务人员和审计员，设立会计帐目，合营各方可随时查看有关帐目。

　　2. joint venture shall employ competent treasurers and auditors to keep all books of accounts， which are accessible at any time to each party hereto.

　　3.合营企业的财政年度自1月1日至12月31日。合营企业的净收入，在扣除储备金、奖金和企业发展奖金以后，根据各方出资在注册酱中占的比例进行分配。红利以_________（货币）支付。

　　3. the fiscal year of joint venture shall begin on january 1st and end on december 31st.　the net profit of joint venture shall be distributed between the parties to joint venture in proportion to their respective shares in the registered capital after the deduction therefrom of the reserve funds， the bonus and the expansion funds of joint venture.　dividends shall be paid in(currency).

　　第十一条　税费

　　article 11　tax

　　1.合营企业必须按照中华人民共和国的法律纳税。

　　1.joint venture shall pay taxes in accordance with the relevant laws of the people’s republic of china.

　　2.合营公司的职员和工人必须按照《中华人民共和国个人所得税》纳税。

　　2.the staff members and workers employed by joint venture shall pay individual income tax according to the individual income tax law of the people’s republic of china.

　　3.合营企业进出口货物根据中华人民共和国的法律缴纳或减免关税。

　　3.joint venture shall pay or exempt from customs duty and industrial and commercial consolidated tax on goods imported or exported in accordance with the relevant laws of the people’s republic of china.

　　第十二条　合营期限

　　article 12　duration of joint venture

　　1.合营期限为_________年。合营企业的成立日期为合营公司营业执照签发之日。

　　1. the duration of joint venture is　_________ years， which begins on the date when joint venture is issued the business license.

　　2.若双方同意延期，合营企业必须在期江前6个月向中国政府的主管部门提出延长期限的申请。

　　2. when both parties to joint venture agree to extend the duration， joint venture shall file an application for extending the duration to the relevant authority of the chinese governmnent 6 months befor its expiration date.

　　第十三条　解散与清算

　　article 13　dissolution and liquidation

　　董事会宣布解散合营企业，必须制定清算程序和原则，并成立清算委会。

　　upon announcement of the dissolution of joint venture， its board of directors shall work out procedures and principles for the liquidation and set up a liquidation committee.

　　合营企业解散和清算的一切事宜均按中华人民共和国法律办理。

　　all matters concerning the dissolution and liquidation of joint venture shall be dealt with in accordance with the relevant laws of the people’s republic of china.

　　第十四条　保险

　　article 14　insurance

　　合营企业的各项保险均在_________投保。

　　insurance against various risks shall be effected by joint venture with _________.

　　第十五条　仲裁

　　article 15　arbitration

　　有关本协议的一切分歧与争议，若董事会不能通过协商解决，则提交中国国际贸易促进委员会对外贸易仲裁委员会，根据该会仲裁程序暂行规则进行仲裁。该委员会的裁决是终局的，对双方均具有约束力。

　　all disputes， controversies or differences which may arise between the parties hereto， out of or in relation to this agreement and which the board of directors fails to settle through consultation， shall finaly be submitted to arbitration which shall be conducted by the foreign trade arbitration commission of the china council for the promotion of international trade in accordance with the provisional rules of procedure of arbitration of the said commission， the decision of which shall be final and binding upon both parties.