Investment or cooperation condition into shares and share holding rights of the enterprise or even though it does convert its investment or cooperation condition into shares and rights , the conversion will not be considered at all or only considered to limited extent when distributing dividends , shouldering losses , paydebts and redistributing leftover properties while terminating cooperation . administration and reclamation of investment can be conducted in a different way from that of joint venture enterprises 中外合作经营企业与中外合资经营企业最主要的区别是，合作各方的投资或合作条件可以不折算成股权，或者虽折算成股权，但收益分配风险承担债务分担及企业终止时剩余财产的分配等，可不按投资的股权状况来决定，投资回收方式和经营管理方式也可与合资企业不同，有更大的灵活性。
With the trend of internationalization and globalization , theenvironment of enterprises is getting more and more competitive . organization reorganizing is often exploited to enhance the ability ofcompetition . two common ways could be used in organizationreorganizing . merge was adopted to procure operational and financialgoals on economic scale and market shares , while corporate division wasutilized to purchase management efficiency and make more profit 原外经贸部与国家工商局《关于外商投资企业合并与分立的规定》 ,更是明确适用于依照中国法律在中国境内设立的中外合资经营企业、具有法人资格的中外合作经营企业、外资企业、外商投资股份有限公司之间的分立。
Article 18 limited liability companies with foreign investment are subject to this law , provided that where the provisions of national statutes governing sino - foreign equity joint venture enterprises , sino - foreign cooperative joint venture enterprises , and wholly foreign owned enterprises stipulate otherwise , the stipulations therein shall prevail 第十八条：外商投资的有限责任公司适用本法，有关中外合资经营企业、中外合作经营企业、外资企业的法律另有规定的，适用其规定。
" contract management of joint venture enterprise " refers to circumstances whereby , after the signing of a contractual management contract between a joint venture enterprise and a contractor , all or part of the operational and administrative rights of the enterprise are transferred to the contractor for a specified period within which the said contractor is responsible for the operations and administration of the enterprise 中外合资经营企业的承包经营是指合营企业与承包者通过订立承包经营合同，将合营企业的全部或部分经营管理权在一定期限内交给承包者，由承包者对合营企业进行经营管理。
Article 13 qualifications of sino - foreign equity construction joint ventures and sino - foreign cooperative construction enterprises established prior to the issuance of these regulations are required to be re - examined and ratified in accordance with these regulations and regulations on administration of construction enterprise qualifications 第十三条本规定实施前，已经设立的中外合资经营建筑业企业、中外合作经营建筑业企业，应当按照本规定和建筑业企业资质管理规定重新核定资质等级。
Article 1 whereas it is imperative to well regulate the establishment of job referral agencies , to protect the legal rights of job - seekers and employing organizations , this regulation is promulgated in accordance with related provisions of the labour law of china , chinese - foreign enterprise joint venture law of china and the chinese - foreign cooperative enterprise law of china 第一条为规范中外合资、中外合作职业介绍机构的设立，保障求职者和用人单位的合法权益，根据劳动法、中外合资经营企业法和中外合作经营企业法的有关规定,制定本规定。
The company deals in fiberglass products , handicrafts , light industry , textile and garment , native products , machinery and equipments , metals , electronic products and other import and export business approved by the state , and undertakes the sino - foreign joint ventures , cooperative production , process with provided materials , process with provided samples , assembly with provided parts and compensation trade 公司主要经营玻璃纤维制品，工艺品，轻工，纺织服装，土产品，机械设备，金属，电子产品及国家批准的其他产品的进出口业务，承办中外合资经营、合作生产、来料加工、来样加工、来件装配和补偿贸易业务。
Duty reduction or exemption shall be granted to goods imported or exported by the special economic zones and other specified areas , and by sino - foreign joint ventures , contractual joint ventures and wholly foreign - owned enterprises , and to goods imported or exported for specific purposes , and to materials donated for public welfare 第四十条经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物，有特定用途的进出口货物，用于公益事业的捐赠物资，可以减征或者免征关税。
In the absence of complete and accurate information relating to the ro s prc - source income , the prc tax authority normally adopts the cost plus method to ascertain the taxable income for practical reasons . the major category of tax includes business tax and income tax . business tax is imposed at a rate of 5 percent on the total gross amount of monthly overheads incurred by the representative office ( ro ) . the business tax is filed at monthly intervals 此外，常驻代表机构接受中国境内企业(包括国有企业、集体企业、个体经济和设立在中国境内的中外合资经营企业、中外合作经营企业以及外资企业)的委托，在中国境外从事代理推销商品业务，其活动主要在中国境外进行的，所取得的收入，也可免予纳税。
