[法律資料]中外合資經(jīng)營企業(yè)法英(文件)
【正文】 rency specified in the joint venture contract. A foreign joint venturer shall be encouraged to deposit in the Bank of China foreign exchange that it is entitled to remit abroad.Article 12The wages, salaries and other legitimate ine earned by the foreign staff and workers of a joint venture, after payment of the individual ine tax under the tax laws of the People39。s Republic of China, of the joint venture ine tax on the gross profit earned by the joint venture and after deduction from the gross profit of a reserve fund, a bonus and welfare fund for staff and workers, and a venture expansion fund, as provided in the articles of association of the joint venture, the net profit shall be distributed to the parties to the joint venture in proportion to their respective contributions to the registered capital. A joint venture may enjoy the preferential treatment of reduction of or exemption from tax pursuant to relevant state taxation laws or administrative decrees. A foreign joint venture that reinvests in China its share of the net profit may apply for refund of a part of the ine taxes already paid.Article 9A joint venture shall, with its business licence, open a foreign exchange account at the banks or other financial organizations approved by the state foreign exchange control administrative organs to handle foreign exchange business. The pertinent foreign exchange transactions of a joint venture shall be conducted in accordance with the regulations on foreign exchange control of the People39。 under special circumstances, the state, in accordance with the needs of social public interest, expropriates a joint venture pursuant to legal procedures and offers corresponding pensations.Article 3The joint venture agreement, contract and articles of association signed by the parties to the venture shall be submitted to the petent authorities of foreign economic relations and trade (hereafter referred to as approval authorities), and the approval authorities shall, within three months, decide whether to approve or disapprove them. After approval, the joint venture shall register wi
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