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对外贸易经济合作部 国家工商局


中外合资经营企业合营各方出资的若干规定(附英文)

1988年1月1日，外经贸部、国家工商局

第一条 为保护中外合资经营企业（以下简称合营企业）合营各方的合法权益，维护社会经济秩序，根据《中华人民共和国中外合资经营企业法》及其他有关法规，制定本规定。
第二条 合营各方按照合营合同的规定向合营企业认缴的出资，必须是合营者自己所有的现金，自己所有并且未设立任何担保物权的实物、工业产权、专有技术等。
凡是以实物、工业产权、专有技术作价出资的，出资者应当出具拥有所有权和处置权的有效证明。
第三条 合营企业任何一方不得用以合营企业名义取得的贷款、租赁的设备或者其他财产以及合营者以外的他人财产作为自己的出资，也不得以合营企业的财产和权益或者合营他方的财产和权益为其出资担保。
第四条 合营各方应当在合营合同中订明出资期限，并且应当按照合营合同规定的期限缴清各自的出资。合营企业依照有关规定发给的出资证明书应当报送原审批机关和工商行政管理机关备案。
合营合同中规定一次缴清出资的，合营各方应当从营业执照签发之日起六个月内缴清。
合营合同中规定分期缴付出资的，合营各方第一期出资，不得低于各自认缴出资额的15％，并且应当在营业执照签发之日起三个月内缴清。
第五条 合营各方未能在第四条规定的期限内缴付出资的，视同合营企业自动解散，合营企业批准证书自动失效。合营企业应当向工商行政管理机关办理注销登记手续，缴销营业执照；不办理注销登记手续和缴销营业执照的，由工商行政管理机关吊销其营业执照，并予以公告。
第六条 合营各方缴付第一期出资后，超过合营合同规定的其他任何一期出资期限三个月，仍未出资或者出资不足时，工商行政管理机关应当会同原审批机关发出通知，要求合营各方在一个月内缴请出资。
未按照前款规定的通知期限缴清出资的，原审批机关有权撤销对该合营企业的批准证书。批准证书撤销后，合营企业应当向工商行政管理机关办理注销登记手续，缴销营业执照、并清理债权债务；不办理注销登记手续和缴销营业执照的，工商行政管理机关有权吊销其营业执照，并予以公告。
第七条 合营一方未按照合营合同的规定如期缴付或者缴清其出资的，即■或违约。守约方应当催告违约方在一个月内缴付或者缴清出资，逾期仍未缴付或者缴清的，视同违约方放弃在合营合同中的一切权利，自动退出合营企业。守约方应当在逾期后一个月内，向原审批机关申请批准解散合营企业或者申请批准另找合营者承担违约方在合营合同中的权利和义务。守约方可以依法要求违约方赔偿因未缴付或者缴清出资造成的经济损失。
前款违约方已经按照合营合同规定缴付部分出资的，由合营企业对该出资进行清理。
守约方未按照第一款规定向原审批机关申请批准解散合营企业或者申请批准另找合营者的，审批机关有权撤销对该合营企业的批准证书。批准证书撤销后，合营企业应当向工商行政管理机关办理注销登记手续，缴销营业执照；不办理注销登记手续和缴销营业执照的，工商行政管理机关有权吊销其营业执照，并予以公告。
第八条 本规定施行之日前已领取营业执照的合营企业，如合营各方或者任何一方未按照合营合同规定的出资期限缴付其出资的，应当在本规定施行之日起两个月内缴清按照合同规定应当缴付的出资。
在前款规定的期限内仍未缴清其出资的，可按照本规定第五条至第七条的规定办理。
第九条 在本规定施行之日前已领取营业执照的合营企业，如果合营各方未在合营合同中订明各自出资期限，并且未缴清出资的，合营各方应当在本规定施行之日起两个月内，按照本规定签订关于合营各方缴付出资期限的合营合同补充协议，报原审批机关审批，获准后，向工商行政管理机关备案。
前款合营各方在两个月内未签订缴付出资期限补充协议，又未缴清出资，致使合营企业自营业执照签发之日起无法筹建或者无法开业满六个月的，原审批机关有权撤销对该合营企业的批准证书。批准证书撤销后，合营企业应当向工商行政管理机关办理注销登记手续，缴销营业执照；不办理注销登记手续和缴销营业执照的，工商行政管理机关有权吊销其营业执照，并予以公告。
第十条 中外合作经营企业合作各方的出资参照本规定执行。
第十一条 本规定自一九八八年三月一日起施行。

Provisions for the Contribution of Capital by Parties to JointVentures Using Chinese and Foreign Investment

(Approved by State Council on December 30, 1987 Promulgated byMinistry of Foreign Economic Relations and Trade and State Administrationof Industry and Commerce)

Whole Doc.
Article 1
In accordance with The Law of the People's Republic of China on Joint
Ventures Using Chinese and Foreign Investment and other relevant laws and
regulations, these Provisions are hereby formulated in order to protect
the legitimate rights and interests of parties to joint ventures using
Chinese and foreign investment (hereinafter referred to as joint venture)
and safeguard social economic order
Article 2
Capital put up for the joint venture shall, according to the
provisions of the joint venture contracts, be cash owned by the joint
venture partners, or contributions made in kind which have not been used
as security for guarantee purposes, industrial property and patent
technology.
In case of making contribution in kind or using industrial property
and patented technology as capital, the joint venture partners shall
provide proofs showing their ownership and right of disposition.
Article 3
No joint venture partner shall use loans, leasehold equipment and
other property obtained in the name of the joint venture as its investment
to the joint venture. No joint venture partner is allowed to use property
and equity of the joint venture or property and equity belonged to another
joint venture partner as guarantee for the capital it put up for the joint
venture.
Article 4
Joint venture partners shall agree in the joint venture contract a
time schedule that each partner should follow in putting up their capital
for the joint venture. In accordance with the relevant regulations, the
joint venture shall issue the contribution certificates to the joint
venture partners and the certificates shall be submitted to the original
examination and approval authority and the administration of industry and
commerce for the record.
In case the joint venture contract stipulates that contribution of
capital shall be made in one single installment, all partners to the joint
venture shall do so within six months upon the issuance of the joint
venture's business license.
In case the joint venture contract stipulates that contribution of
capital shall be made in several separate installments, the first
installment from each joint venture partner shall not be less than 15% of
their respective agreed amounts of contribution. All joint venture
partners shall put up their required amounts of capital for the first
installment within three months upon issuance of the joint venture's
business license.
Article 5
If all partners to a joint venture have failed to put up their
required amounts of capital according to the time schedule stipulated in
Article 4, the joint venture shall be considered as dissolved voluntarily.
The joint venture's approval certificate shall automatically become
invalid. The joint venture should go through the formalities for
nullifying the registration and hand in its business license to the
administration of industry and commerce for cancellation. For those who
fail to do so, the administration of industry and commerce shall have the
right to revoke their business licenses and make a public announcement to
that effect.
Article 6
After the first installment, in case all joint venture partners to a
joint venture have failed, either in part or in full, to put up their
required amounts of capital in a period as long as three months after the
time schedule stipulated in the joint venture contract, the administration
of industry and commerce shall, together with the original examination and
approval authority, issue a notice requiring all the joint venture
partners to put up their capital contributions within one month.
If the parties concerned still fail to put up the required amount of
capital after the time period stipulated in the notice mentioned in the
above paragraph, the original examination and approval authority shall
have the right to revoke the joint venture's approval certificate. After
the revocation, the joint venture shall go through the formalities for
nullifying the registration and hand in its business license to the
administration of industry and commerce for cancellation. The joint
venture shall also settle its credits and debts. The administration of
industry and commerce shall have the right to revoke the business license
of a joint venture and make public announcement to that effect if the
joint venture has failed to go through the formalities for nullifying the
registration and hand in its business license for cancellation as
required.
Article 7
A joint venture partner will be considered "breaching the contract"
if it has failed to put up or contribute fully its required capitals
according to the agreed time schedule in the joint venture contract. The
other joint venture partner(s) which has fulfilled the contribution
obligation shall then inform and urge the breaching party to fulfill its
obligation within an one-month period. If the breaching party still fails
to fulfill the capital contribution obligations, the breaching party will
be considered "voluntarily withdrawing" from the joint venture and
"voluntarily surrendering" all its rights to the joint venture. The
abiding party shall then apply to the original examination and approval
authority to either dissolve the joint venture or to look for another
joint venture partner to undertake the obligations and rights of the
breaching party as provided in the original joint venture contract. The
abiding party shall have the right to make claim for compensation as a
result of the breaching party's failure to fulfill its capital
contribution obligations.
The partial contribution made by the breaching party according to the
joint venture contract shall be settled or liquidated by the joint
venture.
In case the abiding party has failed to apply according to the first
paragraph of Article 7 to the original examination and approval authority
for dissolving the joint venture or to look for a new joint venture
partner, the original examination and approval authority shall have the
right to revoke the approval certificate of the joint venture. After the
revocation, the joint venture shall go through the formalities for
nullifying the registration and hand in its business license to the
administration of industry and commerce for cancellation. For those who
fail to do so, the administration of industry and commerce shall have the
right to revoke their business licenses and make a public announcement to
that effect.
Article 8
Joint venture partners (all or an individual party) of any joint
venture which has obtained its business license prior to the
implementation of the present set of Provisions are required to fulfill
their capital contribution obligations within a two-month period starting
from the date of implementation of the present set of Provisions if they
have not done so as required in the time schedule agreed in the joint
venture contract.
If a joint venture partner has not fulfilled its capital contribution
obligations as required in the above paragraph, provisions contained in
Article 5, Article 6 and Article 7 of the present set of Provisions shall
apply.
Article 9
Joint venture partners of any joint venture which has obtained its
business license prior to the implementation of the present set of
Provisions shall sign an additional agreement specifying the time limit
for capital contribution according to requirements of the present set of
Provisions within a two-month period starting from the date of
implementation of the present set of Provisions if the original joint
venture contract does not contain an item to that effect and they have not
put up the required amounts of capital accordingly. The additional
agreement shall be submitted to the original examination and approval
authority for approval. If approval is granted, the additional agreement
shall be submitted to the administration of industry and commerce for the
record.
The original examination and approval authority shall have the right
to revoke a joint venture approval certificate in case the joint venture
partners have failed to sign an additional agreement and put up the
required amounts of contribution within the two-month period as mentioned
in the above paragraph and their failure has caused a delay in
construction or operation of the joint venture for as long as six months
starting from the date of issuance of its business license. After the
revocation, the joint venture shall go through the formalities for
nullifying the registration and hand in its business license to the
administration of industry and commerce for cancellation. For those who
fail to do so, the administration of industry and commerce shall have the
right to revoke their business licenses and make a public announcement to
that effect.
Article 10
Matters concerning the contribution of capital by parties to
Chinese-foreign cooperative joint ventures shall be handled with reference
to the present set of Provisions.
Article 11
The present set of Provisions shall enter into force on March 1,
1988.


国家税务总局


国家税务总局关于发行2009年印花税票的通知

国税函[2009]266号


各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
　　为迎接新中国成立60周年大庆，2009年税务总局发行《中国古代圣贤故事》和《牡丹呈祥》两套中国印花税票。现已印制完成并开始发行，各地收到2009年版印花税票后即可启用。现将有关事项通知如下：
　　一、税票图案内容
　　《中国古代圣贤故事》一套9枚，图案采用范曾先生的“中国古代圣贤故事图”为题材，各面值图名分别是：1角（中国古代圣贤故事•敦颐说莲）、2角（中国古代圣贤故事•东波赏砚）、5角（中国古代圣贤故事•仲淹悯渔）、1元（中国古代圣贤故事•太白仙游）、2元（中国古代圣贤故事•羲之爱鹅）、5元（中国古代圣贤故事•屈原天问）、10元（中国古代圣贤故事•庄子梦蝶）、50元（中国古代圣贤故事•子贡劝农）、100元（中国古代圣贤故事•老子出关）。
　　《牡丹呈祥》一套9枚，图案采用周彦生先生的“洛阳牡丹图”为题材，各面值图名分别是：1角（洛阳牡丹•芳菲祥瑞）、2角（洛阳牡丹•牡丹绝色三春暖）、5角（洛阳牡丹•富贵长寿）、1元（洛阳牡丹•露浓凝香）、2元（洛阳牡丹•春酣国色）、5元（洛阳牡丹•丹心独抱）、10元（洛阳牡丹•春风富贵）、50元（洛阳牡丹•韵胜西施）、100元（洛阳牡丹•露花倩影）。
　　二、税票规格与包装
　　《中国古代圣贤故事》印花税票打孔尺寸为 30 mm×50mm ，每版20枚，每版成品尺寸：180 mm ×240mm。左右两边出孔到边。 图案左侧印有 “中国印花税票 CHINA ”，底部印有“2009(9-X)”，表明2009年版和按票面金额从大面额到小面额的顺序号。
　　《牡丹呈祥》印花税票打孔尺寸为 38 mm×50mm ，每版20枚，每版成品尺寸：180 mm ×278mm。左右两边出孔到边。 图案下面印有 “中国印花税票 CHINA ”，底部侧印有“2009(9-X)”，表明2009年版和按票面金额从大面额到小面额的顺序号。
　　两套印花税票每种面值的包装均为每张20枚，100张一包， 5包一箱，每箱计1万枚（20枚×100张×5包）。
　　三、税票防伪措施
　　（一）采用6色影写凹版印刷；
　　（二）采用红色防伪油墨印刷；
　　（三）采用椭圆形异形齿孔，在左右两边的居中位置；
　　（四）采用第二代彩色荧光点防伪邮票纸印制；
　　（五）每版右下角有6位连续喷墨号码。
　　四、2009年版印花税票发行量
　　2009年版印花税票《中国古代圣贤故事》和《牡丹呈祥》两种共发行11000万枚，各5500万枚。各面值发行量分别为：
　　《中国古代圣贤故事》壹角票150万枚，贰角票 100万枚，伍角票100万枚，壹元票400万枚，贰元票100万枚，伍元票1650万枚，拾元票1200万枚，伍拾元票900万枚，壹佰元票900万枚。
　　《牡丹呈祥》壹角票150万枚，贰角票100万枚，伍角票100万枚，壹元票400万枚，贰元票100万枚，伍元票1650万枚，拾元票1200万枚，伍拾元票900万枚，壹佰元票900万枚。
　　五、其他有关事项
　　（一）税务总局将根据各地印花税票需求量计划按整数最低1万枚发运。
　　（二）为满足各地集藏爱好者购买成套印花税票的需要，税务总局将向各地发放一部分九种面值成套的印花税票，各地可以安排集中出售点专售。今后各地需要成套票的，请在上报的需求量计划中说明。
　　（三）2009年版印花税票样本册将于今年8至9月份通过北京市机要局发至各县及县以上税务局计统部门，用于工作中对印花税票的识别，请各地税务机关注意查收。




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