unit 7 税务、外汇管理和保险
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 branchshall 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.
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