Those who apply for establishing chinese - foreign equity joint ventures , chinese - foreign contractual joint ventures or foreign - capital enterprises shall apply to the registration authorities for registering the names of the enterprises before their contracts and articles of association are examined and approved 申请设立中外合资经营企业、中外合作经营企业和外资企业应当在合同、章程审批之前，向登记主管机关申请企业名称登记。
If the foreign party , as agreed upon in the contractual joint venture contract , is to recover its investment prior to the payment of income tax , it must apply to the financial and tax authorities , which shall examine and approve the application in accordance with state provisions concerning taxes 合作企业合同约定外国合作者在缴纳所得税前回收投资的，必须向财政税务机关提出申请，由财政税务机关依照国家有关税收的规定审查批准。
The ministry of foreign trade and economic cooperation moftec recently announced that foreign - invested logistics enterprises in the form of equity or contractual joint venture may be set up in seven provinces and cities , namely guangdong , shenzhen jiangsu , shanghai , beijing , tianjin and chongqing , on a pilot basis 外经贸部最近更宣布，境外投资者可以用中外合资、合作形式，在广东、深圳、江苏、上海、北京、天津、重庆七个省市试点，设立外商投资物流企业。
A mining enterprise that has obtained the mining right but needs to change the subject of the mining right , because of merger , division , forming of an equity joint venture or contractual joint venture , sale of its assets , or change of ownership of its assets in other manners , may transfer its mining right to another , subject to approval in accordance with law 二)已取得采矿权的矿山企业，因企业合并、分立，与他人合资、合作经营，或者因企业资产出售以及有其他变更企业资产产权的情形而需要变更采矿权主体的，经依法批准可以将采矿权转让他人采矿。
Article 7 in respect of chinese - foreign contractual joint ventures that do not constitute legal persons , each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the state ; income tax may , upon approval by the local tax authorities of an application submitted by such enterprises , be computed and paid on a consolidated basis in accordance with the provisions of the tax law 第七条不组成企业法人的中外合作经营企业，可以由合作各方依照国家有关税收法律、法规分别计算缴纳所得税；也可以由该企业申请，经当地税务机关批准，依照税法统一计算缴纳所得税。
The main scope of bcpa s business entrusted by the chinese - foreign joint ventures , the chinese - foreign contractual joint ventures , the foreign capital enterprises and other foreign economic organizations , big and medium sized state enterprises , share - holding companies with limited liability and companies with limited liability , to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger , separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts , articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases , etc . by offering high efficiency , fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3 , 000 clients 本所业务范围主要是：接受中外合资中外合作外商独资和其他外商经济组织，以及国有大中型企业股份有限公司有限责任公司等的委托，为企业投资开发项目进行可行性研究分析承办资产评估验证企业资本设计会计制度编制会计电算程序代理记帐提供咨询服务税务代理服务受理企业会计报表审计证券业务审计企业合并分立清算事宜中的审计企业法人离任审计为企业承担常年会计顾问协助拟定合同章程和经济文件经济活动分析和经营活动预测培训会计财务管理人员以及鉴证经济案件等项业务。本所以高效优质全面的服务，卓著的业绩取得了广大客户的信任，与3000余家客户建立了良好的稳定的合作关系。
With several tens of years experience in building and repairing varieties of steel ships , the company has strong ability and good basis for building ships . at present it may undertake to design and build ocean - going vessels less than 10 . 000 dwt and various large - size steel constructions . during the last ten years or so , the company devoted itself to reform and opening , and became xinhua shipbuilding co . , ltd after restructuring in 1994 . with the structural reform deepened . it became sino - for - eign contractual joint venture in apr 2003 , named ，成立于1955年，是江苏省骨干造船企业之一，积累数十年修造各类钢质船舶的经验，现具有较强的造船基础和实力，具备设计建造10000吨级各类远洋船舶以及各类大型钢构件工程的生产能力。近十多年来，企业积极投身改革开放，并于1994年改制成为南京新华船舶股份有限公司。
The ministry of foreign trade and economic cooperation ( moftec ) recently announced that foreign - invested logistics enterprises in the form of equity or contractual joint venture may be set up in seven provinces and cities , namely guangdong , shenzhen jiangsu , shanghai , beijing , tianjin and chongqing , on a pilot basis 外经贸部最近更宣布，境外投资者可以用中外合资、合作形式，在广东、深圳、江苏、上海、北京、天津、重庆七个省市试点，设立外商投资物流企业。
