合资经营企业协议

managers, one of whom is nominated by each Party, shall assist the general manager in his duties.
    3. The management office may have its subdivisions, the duties of which are to manage different business departments under the leadership of the general manager or deputy general managers.

第九条  劳动管理
Article 9     Labour management

    1、 合营企业的中方专家、技术人员、工人和其他人员由甲方招聘；合营企业的外方专家由乙方招聘。
    2、 合营企业的专家、职员或工人的雇用、辞退、工资、劳动保险、生活福利和奖惩等项，由董事会按照《中华人民共和国中外合资经营企业法实施条例》决定。

    1. Party A agrees to help Joint Venture to invite and recruit Chinese experts, technicians, workers and other personnel and Party B agree to help Joint Venture to invite and recruit foreign experts.
    2. The employment and dismissal, wages, insurance, welfare, awards, and fines of its experts, staff members and workers shall be decided by the Board of Directors according to “Regulations for the Implementation of the Law of the People's Republic of China on Chinese Foreign Joint Venture”.

条十条  财务与会计
Article 10  Financial Affairs and Accounting

    1、 协议双方充分认识到，为了他们自己和合营企业的最大利益，必须尽一切可能增加生产。因此，双方同意合营企业应保留足够的收益，用于扩大生产的其他需要，如奖金和福利基金。合营企业的年留用奖金比率由董事会决定。
    2、 合营企业雇用合格的财务人员和审计员，设立会计帐目，合营各方可随时查看有关帐目。
    3、 合营企业的财政年度自1月1日至12月31日。合营企业的净收入，在扣除储备金、奖金和企业发展奖金以后，根据各方出资在注册酱中占的比例进行分配。红利以XX（货币）支付。

    1. The parties hereto are fully aware that the best interests of their own and Joint Venture will be served by taking all reasonable measures to ensure increase in production and in order to achieve this goal, the Parties agree to retain sufficient earnings in Joint Venture for the expansion of production and other requirements, such as bonus and welfare funds.  The annual proportion of the earnings to be retained shall be decided by the Board of Directors.
    2. Joint Venture shall employ competent treasurers and auditors to keep all books of accounts, which are accessible at any time to each Party hereto.
    3. The fiscal year of Joint Venture shall begin on January 1st and end on December 31st.  The net profit of Joint Venture shall be distributed between the Parties to Joint Venture in proportion to their respective shares in the registered capital after the deduction therefrom of the reserve funds, the bonus and the expansion funds of Joint Venture.  Dividends shall be paid in        (currency).

第十一条  税费
Article 11  Tax

    1、 合营企业必须按照中华人民共和国的法律纳税。
    2、 合营公司的职员和工人必须按照《中华人民共和国个人所得税》纳税。
    3、 合营企业进出口货物根据中华人民共和国的法律缴纳或减免关税。

    1. Joint Venture shall pay taxes in accordance with the relevant laws of the People's Republic of China.
    2. The staff members and workers employed by Joint Venture shall pay individual income tax according to the Individual Income Tax Law of the People's Republic of China.
  

《合资经营企业协议(第5页)》