【颁布单位】 经贸部
【颁布日期】 19901022
【实施日期】 19901022
一九九○年九月三十日国务院批准、一九九○年十月二十
二日经贸部发布
【章名】 规定
第一条 根据《中华人民共和国中外合资经营企业法》(一九九○年
四月四日第七届全国人民代表大会第三次会议修正)第十二条的规定，制
定本规定。
第二条 举办中外合资经营企业(以下简称合营企业)，属于国家规
定鼓励和允许投资项目的，除本规定第三条另有规定外，合营各方可以在
合同中约定合营期限，也可以不约定合营期限。
第三条 举办合营企业，属于下列行业或者情况的，合营各方应当依
照国家有关法律、法规的规定，在合营合同中约定合营期限：
(一) 服务性行业的，如饭店、公寓、写字楼、娱乐、饮食、出租
汽车、彩扩洗像、维修、咨询等;
(二) 从事土地开发及经营房地产的;
(三) 从事资源勘查开发的;
(四) 国家规定限制投资项目的;
(五) 国家其他法律、法规规定需要约定合营期限的。
第四条 合营各方在合营合同中不约定合营期限的合营企业，按照国
家规定的审批权限和程序审批。除对外经济贸易部直接审批的外，其他审
批机关应当在批准后三十天内报对外经济贸易部备案。
第五条 合营各方在合营合同中不约定合营期限的合营企业，经税务
机关批准，可以按照国家有关税收的规定享受减税、免税优惠待遇。如实
际经营期未达到国家有关税收优惠规定的年限，应当依法补缴已经减免的
税款。
第六条 在本规定施行之前已经批准设立的合营企业，按照批准的合
营合同约定的期限执行，但属本规定第三条规定以外的合营企业，合营各
方一致同意将合营合同中合营期限条款修改为不约定合营期限的，合营各
方应当申报理由，签订修改合营合同的协议，并提出申请，报原审批机关
审查。
原审批机关应当自接到上述申请文件之日起九十天内决定批准或者不
批准。批准后，按照本规定第四条的规定办理备案手续。
第七条 本规定自发布之日起施行。
【名称】 INTERIM PROVISIONS CONCERNING CONTRACT PERIOD OF
[page]CHINESE-FOREIGNEQUITY JOINT VENTURES
【题注】 (Approved by the State Council on September 30, 19
90 and promul-gated by the Ministry of Foreign Economic Rela
tions and Trade of thePeople's Republic of China on October
22, 1990)
【章名】 Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的
《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.This E
nglish document is coming from "LAWS AND REGULATIONS OF
THEPEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATT
ERS" (1991.7)which is compiled by the Brueau of Legislati
ve Affairs of the StateCouncil of the People's Republic of Chi
na, and is published by the ChinaLegal System Publishing House.I
n case of discrepancy, the original version in Chinese shall pre
vail.
【章名】 Whole Document (法规全文)INTERIM PROVISIONS CONCER
NING CONTRACT PERIOD OF CHINESE-FOREIGNEQUITY JOINT VENTURES(A
pproved by the State Council on September 30, 1990 and promul-
gated by the Ministry of Foreign Economic Relations and Trad
e of thePeople's Republic of China on October 22, 1990)Article
1These Provisions are formulated in accordance with the pr
ovisions ofArticle 12 of the Law of the People's Republic of Ch
ina on Chinese-ForeignEquity Joint Ventures (Amended at the
Third Session of the SeventhNational People's Congress on Ap
ril 4, 1990).Article 2As regards the establishment of Chinese-
foreign equity joint ventures(hereinafter referred to as joi
nt ventures), the parties to a jointventure which is engag
ed in investment projects encouraged and permittedby the Chine
se government, except as stipulated in Article 3 of thesePr
ovisions, may decide, through consultation, to or not to pres[page]
cribe acontract period in the contract.Article 3As regards the
establishment of joint ventures, the parties to a jointventu
re, which falls under one of the following lines of business or
oneof the following circumstances, shall prescribe in their co
ntract, throughconsultation, a contract period in accordance wit
h the provisions of therelevant laws and regulations of the st
ate:(1) service trades, such as hotels, apartments, offic
e buildings,recreation and entertainment, catering trade, tax
i service, developmentand printing of colour films and
photos, maintenance, businessconsultancy, etc.;(2) joint ve
ntures engaged in land development and real estate;(3) joint ven
tures engaged in the prospecting and development of naturalres
ources;(4) joint ventures engaged in projects subject to invest
ment restrictionas stipulated by the state;(5) joint ventures f
or which a contract period shall be decided, throughconsultati
on, as prescribed by other laws and regulations of the state.Art
icle 4Joint ventures, the parties to which decide, through consu
ltation, not toprescribe a contract period in their contract,
shall be examined andapproved in accordance with the state
regulations concerning the limits ofpowers and procedures for ex
amination and approval. With the exception ofthose joint ventur
es to be directly examined and approved by the Ministryof Forei
gn Economic Relations and Trade, other examining and approvi
ngauthorities shall, report within 30 days, any such application
s they haveexamined and approved to the Ministry of Foreign Ec
onomic Relations andTrade for the record.Article 5Joint ventur
es, the parties to which decide, through consultation, not topr
escribe a contract period in their contract, may enjoy the pref[page]
erentialtreatment of reduction of or exemption from taxes in acc
ordance with thestate provisions concerning taxation and with
the approval of the taxauthorities. In cases where the actu
al term of operation of these jointventures fails to reach th
e number of years set by the state for enjoyingthe preferential
treatment of taxation, the joint ventures concernedshall,
according to law, pay the taxes which have been exempted
orreduced.Article 6Joint ventures, whose establishment was app
roved before these provisionsbecome effective, shall operate i
n accordance with the approved contractperiod stipulated in th
e contract. However, as regards a joint venturewhich does no
t come under one of the circumstances specified in Article 3of
these Provisions, in the event that the parties to the joint
ventureagree unanimously to modify the stipulation in the contra
ct concerning thecontract period, and to re-stipulate the joint
venture as one withoutcontract period, the parties to the j
oint venture shall submit a report tojustify such a modification
, sign an agreement on the modification of thecontract, and app
ly to the original examining and approving authoritiesfor exa
mination and approval. The original examining and approv
ingauthorities shall, within 90 days as of the date of receipt
of the saidapplication, decide to approve or disapprove it.
After obtaining theapproval, the joint venture shall, in acc
ordance with the stipulations ofArticle 4 of these Provisions,
go through the procedures for the record.Article 7These Provisio
ns shall go into effect as of the date of promulgation.
