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Regulations of the People's Republic of China on t
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1986.08.05
MINISTRY OF FINANCE
 REGULATIONS  OF  THE  PEOPLE'S REPUBLIC OF CHINA ON THE FINANCIAL
CONTROL OF SINO-FOREIGN JOINT EQUITY ENTERPRISES
(Promulgated August 5, 1986 by the Ministry of Finance)
 @@  Article  1. These Regulations are formulated in accordance with
the Law of  the People's of China on sino-foreign Equity joint
Enterprises and other relevant  laws  and statutory regulations, in
order  to  improve  the  financial control  and  supervision  of
sino-foreign  joint equity enterprises and to protect the legitimate
rights and interests of investors.
 @@  Article  2.  All  financial  and accounting activities of a
Sino-foreign joint equity enterprise (hereinafter referred to as a
joint enterprise) which is established in China with the approval of
the ministry of Foreign Economic  Relations  and  Trade  of the
People's Republic of China or one of its authorised organs shall
comply  with  the provisions of the relevant Chinese  laws and
statutory  regulations,  and shall be subject to examination and
supervision from the relevant finance and taxation departments. A joint
enterprise  shall  provide  the  examining  party with related
information and the  examining party shall be liable for maintaining
the confidentiality of such information.
 @@  Article  3.  A joint enterprise shall establish a complete
financial and accounting  body which shall be based within China.
Financial and accounting matters shall be handled by the enterprise
itself.
 @@  Article  4.  A  joint enterprise shall, in accordance with the
rules and financial  and  accounting  procedures  for Sino-foreign
joint  equity enterprises  issued by the Ministry of Finance of the
People's Republic of China  and in conjunction with its own specific
conditions, formulate is own financial  and accounting procedures
and shall file these procedures with the department in charge of
the enterprise, and equivalent level finance organ and the local
taxation  organ. If any one of these units considers that  the
financial  and accounting procedures of the said joint enterprise
contravene  a  Chinese  law  or  statutory  regulation  it shall
require the enterprise to make the appropriate amendments.
 @@  Article  5.  A joint enterprise shall tighten control of its
invested  capital,  invested  property  and  invested goods and
materials, in order to ensure that enterprise property remains safe
and intact. A joint enterprise shall  improve  cost  control and
endeavour to reduce costs so as to enhance its competitiveness. A
joint  enterprise  shall strengthen control of its creditors and
debtors,  special  funds  and foreign exchange funds and increase
the efficient use of these funds.
 @@  Article  6.  A  joint  enterprise shall, in accordance with
regulations.  submit  monthly,  quarterly  and annual accounting
statements to the various parties  to the joint enterprise, the
department in charge of the joint enterprise, an equivalent level
finance organ and the local taxation organ. A copy of the annual
accounting  statement  shall be submitted to the original examining
and  approving  organ. A copy of the annual accounting statement for
key  joint enterprises designated by the Ministry of Finance shall, at
the same time, be submitted to the Ministry of Finance.
 @@ Article 7. The various parties to a joint enterprise shall pay
their respective  investment  contributions  in full in accordance
with the time limits  prescribed  in  the  contract. Interest on
late  payments  or compensation  for  losses shall be paid in
accordance with the provisions of the contract for that part of
the investment payment overdue. After the various  parties  to  a
joint  enterprise  have  paid  their  investment contributions, a
certified  public  accountant  approved  by the Chinese Government
shall  be  engaged  to  verify  the  amount  and  to  issue a
verification  report.  The joint enterprise, in accordance with this
report,  shall  enterprise. Investment verification work shall be
completed within 60 days of payment of investment.
 @@  Article 8. A joint enterprise shall strengthen finance control
during its  establishment period. Wages of personnel involved in
preparatory activities,  travelling  expenses, staff training costs
and other expenses incurred during the establishment period, which
is the period from the signing of the contract to the start-up
of  production  and  business operations,  may be classified as
establishment costs and shall be amortised by instalments after the
start-up of production and business operations.

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