unit 10 期限、解散和清算
10.1.1 法规条文
1. 合营企业的合营期限，按照《中外合资经营企业合营期限暂行规定》执行。 1. The duration of a joint venture shall be determined in accordance with the Provisional Regulations on the Duration of Chinese-Foreign Equity Joint Enterprises.
2. 合营企业在下列情况下解散： （1）合营期限届满； （2）企业发生严重亏损，无力继续经营； （3）合营一方不履行合营企业协议、合同、章程规定的义务，致使企业无法继续经营； （4）因自然灾害、战争等不可抗力遭受严重损失，无法继续经营； （5）合营企业末达到其经营目的，同时又无发展前途； （6）合营企业合同、章程所规定的其他解散原因已经出现。 前款第（2）（4）（5）（6）项情况发生的，由董事会提出解散申请书，报审批机构批准；第（3）项情况发生的，由履行合同的一方提出申请，报审批机构批准。 在本条第一款第（3）项情况下，不履行合营企业协议、合同、章程规定的义务一方，应当对合营企业由此造成的损失负赔偿责任。 2. A joint venture shall be dissolved when: (1) the joint venture term expires; (2) the joint venture incurs serious losses, rendering it unable to continue operation; (3) a party to the joint venture fails to perform its obligations under the joint venture agreement, contract and/or articles of association, making it impossible for the joint venture to continue operation; (4) the joint venture cannot continue operation due to heavy losses caused by an event of force majeure such as natural calamity, war, etc.; (5) the joint venture fails to achieve its business objectives, with no prospects for its development; or (6) any other cause for dissolution of the joint venture under the joint venture contract and articles of association has cropped up. In the case of (2),(4),(5) and (6)of the preceding paragraphs, the board of directors shall make an application for dissolution and submit it to the examination and approval authority for approval; in the case of (3) above, the party which performs the contract shall make such application and submit it to the examination and approval authority for approval. In case of (3) of this Article, the party which fails to perform its obligations under the joint venture agreement, contract and/or articles of association shall be liable for indemnifying the joint venture for its losses arising therefrom.
3. 合营企业宣告解散时，应当进行清算。合营企业应当按照《外商投资企业清算办法》的规定成立清算委员会，由清算委员会负责清算事宜。 3. A joint venture announcing its dissolution shall undergo liquidation procedures. It shall set up a liquidation committee in accordance with the provisions of the Measures for Liquidation of Foreign Investment Enterprises. The liquidation committee shall be in charge of liquidation matters.
4. 清算委员会的成员一般应当在合营企业的董事中选任。董事不能担任或者不适合担任清算委员会成员时，合营企业可以聘请中国的注册会计师、律师担任。审批机构认为必要时，可以派人进行监督。 4. Members of the liquidation committee shall generally be selected among the directors of the joint venture. In case the directors cannot serve as or are unsuitable to be members of the liquidation committee, the joint venture may appoint accountants and lawyers registered in China to the committee. The examination and approval authority may dispatch personnel to supervise the liquidation process when it deems that it is necessary to do so. Liquidation expenses and remuneration to members of the liquidation committee shall be paid in priority from the existing assets of the joint venture. 清算费用和清算委员会成员的酬劳应当从合劳企业现存财产中优先支付。
5. 清算委员会的任务是对合营企业的财产、债权、债务进行全面清查，编制资产负债表和财产目录，提出财产作价和计算依据，制定清算方案，提请董事会会议通过后执行。 清算期间，清算委员会代表该合营企业起诉与应诉。 5. The tasks of the liquidation committee shall be to take all-round check of the property, claims and liabilities of the joint venture, work out the balance sheet and the inventory of the property, put forward the basis for the property evaluation and calculation, work out and carries out the liquidation plan after the approval of the board of directors. The tasks of the liquidation committee are to conduct a thorough check of the property, claims and liabilities of the joint venture, work out the balance sheet and an inventory of the property, put forward the basis for property evaluation and calculation, and formulate a liquidation plan. All these shall be carried out upon approval by the board of directors. During the process of liquidation, the liquidation committee shall represent the joint venture in the institution of and defense in legal proceedings.
6. 合营企业以其全部资产对其债务承担责任。合营企业清偿债务后的剩余财产按照合营各方的出资比例进行分配，但合营企业协议、合同、章程另有规定的除外。 合营企业解散时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依法缴纳所得税。 6. A joint venture shall be liable to its debts with all of its assets. The remaining property after liquidation of the debts of the joint venture shall be distributed to the parties in proportion to their capital contribution, unless otherwise provided for in the joint venture agreement, contract or articles of association. At the time of when a joint venture is dissolved, any portion of its net assets or the balance of its residual property less the undistributed profits, various funds and liquidation expenses that is in excess of the paid-in capital shall be income derived from liquidation, which shall be subject to income tax according to law.
7. 合营企业的清算工作结束后，由清算委员会提出清算结束报告，提请董事会会议通过后，报告审批机构，并向登记管理机构办理注销登记手续，缴销营业执照。 7. Upon completion of liquidation of a joint venture, the liquidation committee shall submit a final liquidation report to the board meeting. After the report has been approved, the joint venture shall report to the examination and approval authority, go through formalities for canceling its registration with the registration office and turn in its business license.
8. 合营企业解散后，各项帐册及文件应当由原中国合营者保存。 8. After a joint venture is dissolved, its accounts books, and documents shall be kept by the Chinese party to the original joint venture.
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