对外贸易经济合作部 国家工商局


对外经济贸易部、国家工商行政管理局关于承包经营中外合资经营企业的规定(附英文)

1990年9月13日，对外经济贸易部、国家工商局

为了促进中外合资经营企业（以下简称“合营企业”）的正常发展，现对承包经营合营企业做如下规定：
一、承包经营的定义
本规定内所述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。承包经营只是解决部分合营企业经营管理不善、严重亏损的补充措施。在承包经营期内，由承包者承担经营风险并获取部分合营企业的收益。
二、合营企业实行承包经营的条件
合营企业必须符合下列全部条件方可实行承包经营：
1、合营企业应是属于国家鼓励或允许的行业的项目。但属于国家重点项目，特别是能源和交通项目，不得实行承包经营。
2、中外合营者已经按合营合同如期如数出资并经过验资，确因经营管理不善而难以维持的合营企业。
三、承包者的资格
承包者应具备以下资格：
1、具备法人资格并已有3年以上经营活动的中国或外国的公司、企业；
2、与实行承包经营的合营企业属同类行业，并能提出切实解决该企业严重亏损及正常发展的具体方案；
3、能够向合营企业提供足够数额的风险抵押金或风险保证金保函。
四、承包经营的基本要求
1、承包经营可以采取公开招标方式确定承包者（即，董事会根据事先拟定的条件由合营企业公开招标）；也可以根据董事会决议由合营企业直接与承包者（可以是合营一方，也可以是第三方）签订承包经营协议。
2、承包经营不得改变合营企业的法人地位、名称和经营范围。
3、承包者是合营企业财产的经营管理者，应严格执行承包经营合同，接受合营企业董事会的监督。承包者对合营企业的财产无权行使任何形式的处置权，如，转让、变卖、转移、抵押、出租、赠送等。承包者应定期据实向合营企业董事会报送企业的财务报表。
4、承包经营期限一般为1至3年，最长不得超过5年。承包者应保证，承包经营期满时，合营企业能够扭亏为盈或经营状况有明显改善。
5、承包经营只能对合营企业的税后利润实行承包。承包双方应根据设立合营企业时的可行性报告中的有关指标及市场的实际情况确定承包期间的年利润基数。
6、承包经营期内，承包者须于每年第一季度内向合营企业提交承包经营风险保证金保函或风险抵押金。抵押金不得再另设担保，不得以合营者的出资作抵押。风险保证金、保函须以银行不可撤销、合营企业可以单方提款的形式提供。无论以哪种形式，其数额均不得低于当年承包利润总额的50％。
7、承包经营期间，承包者若以合营企业的名义贷款，须经董事会同意。承包经营期间，合营企业的负债余额不得超过当年承包利润的总额。
8、承包经营期间，合营企业仍应执行国家各项法律、法规和财务会计制度。
承包者所得承包收入应依法缴纳所得税。
承包经营的财务、会计、税务按财政税务部门的有关规定办理。
9、连续两年未按合同规定完成承包利润额的，除按合同规定，每年度结束后，合营企业收缴承包者的风险抵押金或按银行保函提取风险保证金，或按承包合同规定的赔偿额赔偿合营企业外，原审批机关可撤销对承包合同的批准，承包合同失效，承包关系自行解除，工商行政管理机关收缴承包经营登记证件，并办理合营企业的相应变更登记。
解除承包经营合同后，合营企业仍无法扭转严重亏损的，应依法律和合营合同的规定解散合营企业。
10、承包经营开始前，承包经营期内中止以及承包期满时，合营企业应进行清产核资，做好移交工作。清产核资应有中国注册会计师的验证方为有效。
五、承包合同
1、承包经营合营企业，必须由合营企业与承包者签订承包经营合同。不允许合营企业投资各方之间签订承包利润的合同。
2、承包合同应依照中国的有关法律订立，并应符合原合营企业合同的宗旨和原则，不得修改合营企业合同中与承包经营无关的条款。
3、承包经营合同中必须包括载有承包经营期限，承包者的权利和权限、义务和责任，承包经营的方式和内容，承包经营收益的分配方式，承包经营风险保证金、保函或风险抵押金，违约罚则，承包经营合同争议的解决方式，对承包经营前合营企业的亏损和／或债务的责任，清产核资的原则和移交程序、计价办法，承包的生产指标和利润额，技术更新指标，企业债务安全线，承包后对合营企业原有人员的安排、劳动管理、工资、福利、保险，以及在承包经营期内因执行承包合同而同其他公司、企业、个人等引起的纠纷由谁负责处理和承担责任等内容。
4、承包期间，承包者严重违反合同的，合营企业的董事会有权解除合同并要求承包者给以相应的经济补偿。
5、承包经营合同及其变更、延期、中止、终止均须经合营企业原审批机关批准。
六、承包经营的申请、审批与登记
1、申请承包经营，须由合营企业向原审批机关提出申请并报送下列文件：
（1）合营企业实行承包经营的申请报告；
（2）合营企业董事会关于实行承包经营的决议；
（3）经合营企业董事会批准的，由承包者提出的使企业扭亏为盈的具体措施的报告；
（4）承包者的合法开业证明、公司章程及最近3年的资产负债表；
（5）承包经营合同；
（6）原合营企业合同及可行性研究报告；
（7）主管部门、财政税务部门对该合营企业承包经营的意见；
（8）审批机关需要的其他有关文件。
2、审批机关自接到全部文件起30天内，根据本规定决定批准或者不批准。审批机关对承包经营合同中不合法或显属不公平之处，得要求限期修改，否则不予批准。
3、自审批机关发给合营企业批准承包经营的文件之日起30日内，持已交纳风险抵押金或风险保证金保函的证明到工商行政管理机关办理登记手续。30日内未办理工商登记手续，审批机关的批准自动失效。工商行政管理机关应自受理申请后30日内予以登记。
自工商行政管理机关签发登记证件之日起，计算承包经营期限。
承包经营的开业、变更、注销登记手续按工商行政管理机关的规定办理。
七、其他
1、现已实行承包经营的合资企业，应在本规定公布之日起90日内，补办承包经营的审批登记手续。已签订的承包经营合同，可参照本规定进行修订。逾期不补办审批登记手续的，审批机关和工商行政管理机关可联合责令合营企业和承包者停止承包经营合同，直至收缴合营企业执照，冻结承包者的利润，并由工商行政管理机关对合营企业和承包者予以处罚。
2、今后凡实行承包经营的合营企业及承包者隐瞒真实情况，不申请办理审批登记手续的，一经发现，审批机关和工商行政管理机关将依法对合营企业及承包者予以处罚。
3、中外合营企业委托外国企业经营管理的，仍执行国家工商行政管理局和对外经济贸易部于1988年6月11日发布的工商企字［1988］第98号《关于委托经营管理合营企业的外国（地区）企业审批登记问题的通知》。
4、中外合作经营企业的承包经营参照本规定办理。
5、本规定自公布之日起实施。

REGULATIONS FOR CONTRACTED OPERATION OF CHINESE-FOREIGN EQUITYJOINT VENTURES

(Promulgated on October 15, 1990)

Whole Doc.
The following regulations on contracted operation of Chinese-foreign
equity joint ventures (hereinafter referred to as joint ventures) are
aimed at guaranteeing the normal development of these enterprises.

Article 1 Definition of contracted operation
The contracted operation mentioned in these regulations is meant for
joint ventures which, by signing contracts, offer the whole or part of
their operational rights to contractors for a certain period of time while
those joint ventures are managed by the contractors. Such forms of
contracted operation are but supplementary measures to help those poorly
managed and loss-making joint ventures. During the contracting term, the
contractor takes on the risks of operation while gaining part of the joint
venture's profits.

Article 2 Requirements for contracted operation of joint ventures
A joint venture shall fulfill the following requirements to practice
contracted operation:
(1) That it is a project in an industry encouraged or permitted by
State policy. However, key state projects, those in energy or
communications in particular, shall not practice contracted operation.
(2) That the Chinese and foreign partners of the joint venture have
fully provided the investment required by contract and the payment has
been verified-but the joint venture is hardly likely to survive because of
poor management.

Article 3 Contractors' qualifications
A contractor must have the following qualifications:
(1) That it is a Chinese or foreign corporation or enterprise with
the qualification of a legal person, and has engaged in business operation
for at least 3 years;
(2) That is belongs to the same industry as the joint venture and can
work out a concrete plan to effectively help the business make up deficits
and return to normal development; and
(3) That it is able to provide adequate risk deposit and a
letter-of-guarantee for the risk-guaranty money.

Article 4 Basic requirements for contracted operation
(1) The contractor can be chosen through public bidding (i.e., the
joint venture conducts public bidding in accordance with the conditions
worked out by the board of directors); alternatively, the joint venture
can sign directly an agreement on contracted operation with the contractor
(either partner of the venture or a third party) in accordance with the
decision made by the board of directors.
(2) The legal-person status, name and business scope of the joint
venture shall not be changed because of contracted operation.
(3) As the operator and manager of the joint venture's property, the
contractor shall strictly carry out the contract and be under the
supervision of the venture's board of directors. The contractor has no
right to dispose of the joint venture's property, such as transfer,
selling off, removing, mortgaging, leasing or giving out as a present. The
contractor shall regularly submit factual financial reports to the joint
venture's board of directors.
(4) The contracting term is usually set at 1 to 3 years. The maximum
shall be no more than 5 years. The contractor shall see to it that the
joint venture becomes profitable or at least its performance is improved
remarkably when the contracting term expires.
(5) Contracting shall only cover the joint venture's after-tax
profits. Both parties to such contracts shall decide on the annual profit
during the contracting term base in accordance with relevant targets
defined in the feasibility study report worked out when the joint venture
was launched.
(6) During the contractual term the contractor shall, in the first
quarter of each year, submit to the joint venture risk guaranty money,
letter of guarantee or risk deposit. No securities shall be made for the
deposit, which shall not come from the investment by the joint venture's
partners. The risk guaranty money and the letter of guarantee shall be
irrevocable and unilaterally drawable to the joint venture. Whatever the
form the sum shall be not less than 50 percent of the contracted annual
profit.
(7) During the contracting term the contractor shall get approval
from the board of directors before applying for any loan in the name of
the joint venture. The debt of the joint venture during the contracting
term shall not exceed the total amount of the contracted profit for the
year.
(8) During the contracting term, the joint venture shall continue to
implement State laws, regulations and accounting rules.
In accordance with law, the contractor shall pay income tax on its
earnings from contracting.
The financial, accounting and tax affairs related to the contracted
operation shall be handled in accordance with relevant regulations adopted
by the financial and taxation departments.
(9) If the contractor fails, for two years in succession, to fulfill
contracted-profit obligations, besides the joint venture shall, at the end
of a fiscal year, take over the contractor's risk deposit or draw the risk
guaranty money according to the bank's letter of guarantee, or the
contractor shall pay for the loss according to contract, the examination
and approval authority may annual the approval. Consequently, the contract
shall cease to be in force, the contractual relationship shall
automatically be renounced, while the administration for industry and
commerce shall recall the certificate of registration for the contracted
operation and register the changed operational status of the joint
venture.
The joint venture shall be dissolved according to the law and the
joint venture contract if, after the contracted operation has ceased, the
venture still fails to change its loss-making situation.
(10) Before the contracted operation, and when the contracted
operation is terminated during the contracting term or when the
contracting term expires, the joint venture shall make an inventory of
property and capital and transfer management from one to another. The
inventory is valid only when it has been certified by accountants
registered in China.

Article 5 Contract on contracted operation
(1) To contract the operation of a joint venture, the contractor
shall sign a contract with the joint venture. Contracts on contracting
profit between partners of the venture are not permitted to sign.
(2) The contract shall be concluded in accordance with relevant
Chinese laws, in keeping with the purposes and principles of the original
contract of the joint venture and without changing the items of the
original contract that have nothing to do with the contracted operation.
(3) The contract shall include the contracting term, the rights and
restrictions on the rights, and duties and responsibilities of the
contractor, the form and content of the contracted operation, the
distribution pattern of income, risk guaranty money, letter of guarantee
and risk deposit, liability for breach of contract, ways to settle
disputes over contract, responsibilities on losses and/or debt owed by the
joint venture prior to the contracted operation, the principles of making
an inventory of property and capital and the transferring procedures as
well as the method of evaluating, production targets and profit, target
for technological upgrading, the debt safety line, the arrangements for
the workers of the joint venture, labour management, wages, welfare and
insurance, and the party which shall handle and be responsible for the
disputes with other corporations, enterprises and individuals in the
course of implementing the contract on contracted operation.
(4) If the contractor severely violates the contract during the
contracting term, the joint venture's board of directors has the right to
terminate the contract and demand corresponding compensation for loss from
the contractor.
(5) The revision, postponement, termination or expiration of the
contract shall be approved by the original authorities that approved the
joint venture.

Article 6 Application, examination and approval and registration of contracted operation
(1) The joint venture shall apply for contracted operation and submit
the following documents to the examination and approval authority:
((1)) An application on contracted operation of the joint venture;
((2)) The decision of the joint venture's board of directors on
contracted operation;
((3)) A report containing concrete measures to turn the joint venture
from loss-making to profitable, measures worked out by the contractor and
approved by the joint venture's board of directors:
((4)) The contractor's legal business license, articles of
association of the corporation, and a balance sheet covering the past 3
years operations;
((5)) The contract on contracted operation;
((6)) The original contract of the joint venture and report on
feasibility stu dies;
((7)) Opinions of the government department in charge and financial
and taxati on departments on contracted operation of the joint venture;
and
((8)) Other documents required by the examination and approval
authority.
(2) The examination and approval authority, within 30 days of
receiving all th e above-mentioned documents, shall decide to approve or
not approve the contracted operation in accordance with these regulations.
The authority shall, within a specified time, demand revision of illegal
or obviously unfair contents in the contract. Otherwise the application
shall not be approved.
(3) Within 30 days from the date when the examination and approval
authority issued documents of approval for the contracted operation, the
contractual parties shall, with the certificate on the delivery of risk
deposit or letter of guarantee and risk guaranty money, go through the
formalities of registration with the administration for industry and
commerce. The approval of the examination and approval authority shall
automatically cease to be effective if registration is not done in 30
days. The administration for industry and commerce shall handle
registration within 30 days of receiving the application.
The term of contracted operation begins from the date on which the
administration for industry and commerce issues registration documents.
The registration of the opening and alteration of contracted
operation and cancellation of registration shall be handled in accordance
with the regulations of the administration for industry and commerce.

Article 7 Supplementary rules
(1) Joint ventures which are already under contracted operation must,
within 90 days from the date these regulations are published,
retroactively go through procedures of the examination and approval and
registration for contractual operation. Contracts already concluded may be
revised by referring to these regulations. The joint ventures and
contractors who fail to retroact formalities within the time, may be
ordered jointly by the examination and approval authority and the
administration for industry and commerce to terminate their contract, and
even their business license of the joint venture may be taken over and the
contractor's profit may be frozen.
(2) The examination and approval authority and administration for
industry and commerce may penalize joint ventures and contractors who
conceal their contracted operations without applying for approval and
going through the registration formalities.
(3) The circular on the examination, approval and registration of
enterprises from foreign countries or regions entrusted to manage
Chinese-foreign joint ventures, published on July 11, 1988 by the State
Administration for Industry and Commerce and the Ministry of Foreign
Economic Relations and Trade is still valid for those joint ventures which
entrust foreign enterprises with management and administration.
(4) Contracted operators of Chinese-foreign contractual joint
ventures may refer to these regulations.
(5) These regulations goes into effect on the day of promulgation.



名誉侵权管辖岂能游离在法律之外

来源：《中国工商报》大潮周刊-第3版各版要闻
作者：谷辽海
发表时间：2005年7月 27日星期三



“蹊跷，蹊跷，真蹊跷，肠子长在肚皮外”。这是一首民间谜语儿歌。然而，最近一起“官司”也让人产生同样的猜问——名誉侵权管辖岂能游离在法律之外

　　2005年4月初，广州市越秀区人民法院受理阳江市友联鞋业有限公司诉某报社侵犯名誉的侵权纠纷案件。原告既不是在自己所在地，也不是在被告所在地，更不是在侵权行为地提出诉讼；受诉法院既不是侵权行为结果地，也不是侵权行为实施地，更非原、被告所在地，却抢夺着名誉侵权管辖。此种咄咄怪事竟然发生在经济高速发达的广州市，这究竟为哪般？

　　 缘起报社行使特许权

　　2001年8月16日，某报社刊发了《商标局在行动：粤吉沪力查涉外商标案》（以下简称《查文》）一文的报道。《查文》新闻的所有依据均系国家工商总局商标局2001年7月27日发布的商标局整顿和规范市场经济秩序工作情况专报第十三期所记载的内容，即：广东、吉林、上海三省市工商部门查获一批侵犯涉外注册商标专用权大案。在当时尚没有法院判决的情况下，国家工商总局商标局所提供的新闻源是绝对权威的，报社发表国家机关发布的相关文件的内容，符合我国的相关司法解释。根据最高人民法院1998年发布的《关于审理名誉权案件若干问题的解释》（以下简称《解释》）第六条规定：“新闻单位根据国家机关职权制作的公开的文书和实施的公开的职权行为所作的报道，其报道客观准确的，不应当认定侵害他人名誉权。”这一司法解释赋予新闻媒体享有“特许权”。这项“特许权”要求报道的依据必须是国家机关正式的有效的公开的文书和职权行为，而且必须客观准确，与官方文书或行为一致。《查文》的内容完全体现了这一要求，因此不涉及名誉侵权的问题。

　　根据《中华人民共和国民法通则》第一百零一条、第一百二十条和第一百三十四条的规定，以及最高人民法院相关的司法解释，是否构成名誉侵权，应当从四个要件来判断：其一，名誉被损害的事实；其二，行为人行为违法；其三，违法行为与损害后果之间有因果关系；其四，行为人主观上有过错。这是一般民事侵权所必须具备的四个构成要件。根据最高人民法院1993年出台的《关于审理名誉侵权案件的若干问题的解答》和1998年出台的《解释》的有关规定：“新闻报道主要内容失实，损害他人名誉，构成侵害名誉权。”按照民法理论及实践，虽然新闻侵犯名誉权也是属于民事侵权中的一般行为，但有其特殊性。

　　作为新闻侵权，除了要具备上述所说的一般侵权行为四个基本构成要件外，还应考虑下列因素：其一，新闻报道的主要内容严重失实，致使他人名誉受到损害的；其二，侮辱或诽谤他人的内容体现在新闻作品中；其三，新闻作品刊播于新闻媒介，并公开发表；其四，新闻行为在新闻活动中有过错。

　　由此可以作出判断：《查文》叙述了三省市工商机关在涉外商标保护方面的重大行为，是对广东、上海等三省市的工商局已经立案处理的材料所进行的客观报道，其新闻来源合法可靠，符合当时的实际情况，是报社在行使国家法律所赋予的“特许权”。

　　 法院能仅凭公证争夺管辖权吗

　　2005年4月18日，笔者作为报社的法律顾问，在给受诉法院提出答辩的同时，提出了管辖权异议。“五一节”前夕，广州市越秀区人民法院作出［2005］越法民一初字第280号驳回管辖权异议的民事裁定。法院认为，本案原告提交的广州市公证处所作的［2005］穗证内经字第15516号公证书，证明原告在该公证处网站浏览了该报社网页上的《查文》。依照《民事诉讼法》有关规定，该公证处所在地可视为侵权行为发生地，故该案可由广州市越秀区人民法院管辖。

　　笔者查遍了我国《民事诉讼法》的所有内容，以及最高人民法院关于管辖的所有司法解释，均无记载“公证处所在地可视为侵权行为发生地”。根据《中华人民共和国民事诉讼法》第二十九条规定，因侵权行为提起的诉讼，由侵权行为地或者被告住所地人民法院管辖。最高人民法院关于适用《中华人民共和国民事诉讼法》若干问题的意见第28条规定，《民事诉讼法》第二十九条规定的侵权行为地，包括侵权行为实施地、侵权结果发生地。从法律和司法解释的内容来看，本案所谓的侵权行为实施地和侵权结果发生地，一个是在北京市丰台区，一个是在广东省阳江市，双方当事人均非受诉法院的辖区。

　　我们再来看法院的裁定内容。其确定管辖的惟一事实依据是制作网页公证书的公证机关所在地，不论是与原告还是与被告均无任何稳定的联系，且与侵权行为本身都没有任何的牵连。我们不能否定这样的事实：随着计算机网络的迅猛发展，传统的地域管辖已经受到了严重的挑战。但倘若制作网页的公证处所在地能够成为管辖的依据，世界上任何一个国家、中国任何一个地方对本案都将有管辖权。因为互联网本身是属于虚拟世界，跨越了任何空间的障碍，没有国界和区域限制，在任何一个地区都可以对网页实施公证。倘若这样就有管辖权，其结果必然导致司法管辖权无限制地扩大，将在全世界范围侵犯他国主权。而在我国境内，必然会侵犯到各地法院之间的法定管辖权，最终必将严重破坏国家的法律制度，扰乱诉讼秩序。

　　（注：本文作者谷辽海为北京市辽海律师事务所主任、高级律师）