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Regulations for the Implementation of the Law of t
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   Article 65. Materials purchased and services needed in China by
joint ventures shall be priced according to the following stipulations:
 (1)  The  six  raw materials -- gold, silver, platinum, petroleum,
coal and timber  -- that are used directly in production for export
shall be priced according to the international market prices provided
by the State General Administration of Foreign Exchange Control or
foreign trade departments, and paid in foreign currency or Renminbi.
 (2)  When purchasing export or import commodities handled by Chinese
foreign trade  companies,  the  suppliers and buyers shall negotiate
the price, with reference to the prices on the international market,
and foreign currency shall be paid.
 (3)  The prices for purchasing coal used as fuel and oil for motor
vehicles, which  are  needed for manufacturing products to be sold
domestically, as well  as  materials other than those listed in (1)
and (2) of this article, and  the  fees  charged  for  water,
electricity,   gas,   heat,  goods  transportation,   service,
engineering,   consultation   service  and advertisement  etc,
provided to joint venture, shall be treated equally with state-owned
enterprises and paid in Renminbi.
    Article 66. Prices of products of a joint venture for sale
on the Chinese  domestic market, except those items approved by the
price  control  department  for  valuation with reference to the
international market, shall correspond  with state-set prices, be
rated according to quality and paid for in Renminbi. Prices fixed by
a joint venture for its products shall be filed with departments in
charge of joint ventures and of prices control.
 Prices of export products of a joint venture will be fixed by the
joint venture  itself  and  shall  be  filed with departments in
charge of joint ventures and of prices control.
    Article  67.  A  joint  venture and other Chinese economic
organizations shall,  in their economic exchanges, undertake economic
responsibilities and settle disputes over contracts in accordance
with relevant law and the contract concluded between both parties.
    Article  68. A joint venture shall fill statistical forms on
production,  supply  and  marketing  in accordance with relevant
regulations, and file them with departments in charge, statistics
departments and other departments concerned.
CHAPTER IX TAXES
    Article  69.  Joint  ventures  shall pay taxes according
to the stipulations of relevant laws of the People's Republic of China.
   Article 70. Staff members and workers employed by joint ventures
shall pay individual income tax according to the Individual Income Tax
Law of the People's Republic of China.
    Article  71.  Joint ventures shall be exempt from customs
duty and industrial  and  commercial  consolidated  tax  for the
following imported materials:
 (1)  Machinery,  equipment,  parts and other materials (materials
here and hereinafter  mean required materials for the joint venture's
construction  on  the  factory  site  and  for installation and
reinforcement  of  machines,)  which  are  part  of the foreign
participant's share of investment according to the provisions of
contract.
 (2) Machinery, equipment, parts and other materials imported with
funds which are part of the joint venture's total investment.
 (3) Machinery, equipment, parts and other materials imported by the
joint venture  with  the  additional capital under the approval of
examination and approval authority on which China cannot guarantee
production and supply.
 (4)  Raw  materials, auxiliary materials, components, parts and
packing materials imported by the joint venture for production of
export goods.
 Taxes  shall  be  pursued and payable according to regulations
when the above-mentioned  duty-free materials are approved for sale
inside China or switched to the production of items to be sold on
the Chinese domestic market.
    Article 72. Except for those export items restricted by the
state, products  of  a  joint venture for export will be exempt from
industrial  and  commercial  consolidated  tax,  subject  to  the
approval by the Ministry of Finance of the People's Republic of China.
 A  joint  venture  can  apply  for  reduction or exemption of
industrial and commercial  consolidated  tax for a certain period of
time for products that are sold on the domestic market when it has
difficulty to pay such tax in its initial period of production.
CHAPTER X FOREIGN EXCHANGE CONTROL
    Article  73.  All matters concerning foreign exchange for joint
ventures shall  be  handled  according to the Interim Regulations on
Foreign Exchange Control

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