国家工商局


国家工商行政管理局关于做好中央国家机关及企事业单位所属公司重新登记注册和换发营业执照工作有关问题的通知
国家工商局



各省、自治区、直辖市及计划单列市工商行政管理局：
目前，随着清理整顿公司工作的开展，公司重新登记注册和换发营业执照工作正在加紧进行，根据我局工商〔1990〕315号文件的规定，旧式营业执照停止使用日期（一九九一年七月一日）已日渐接近。由于各种原因，中央国家机关及企事业单位所属公司重新登记注册和换发营
业执照工作进展较慢，影响了整个工作的全面完成。为了保证从今年七月一日起全面使用新的营业执照，现就中央国家机关及企事业单位所属公司重新登记注册和换发营业执照工作的有关问题通知如下：
一、经清理整顿确定保留和合并的公司，应要求其尽快持清理整顿公司领导机构审批文件（可提交经确认的复印件）和其他有关文件，向原登记机关申请办理重新登记注册。其中属于全国性公司分支机构的，可按现名称和原营业执照号先换发营业执照，并在营业执照上注明有效期至一
九九二年六月三十日，其重新登记注册待接到我局《全国性公司所属分支机构清理整顿核转函》后再予办理。
二、经清理整顿确定撤销的公司，应抓紧清理工作，由原登记机关办理注销登记，不再换发新的营业执照。
三、经清理整顿确定由公司改为非公司形式企业的，由原登记机关按非公司形式企业办理登记注册，换发营业执照，其中属于全国性公司分支机构的，按本通知第一条规定办理。
四、属于清理整顿范围，但各级清理整顿公司领导机构审批方案中均未涉及到的公司，不得再称公司，由原登记机关按非公司形式企业办理登记注册，换发营业执照。
五、原按全国性公司分支机构登记，但不具备分支机构条件的公司（包括国家工商行政管理局曾核转过的），由原登记机关予以纠正，我局不再按分支机构核转。
六、中央国家机关及企事业单位所属的非公司形式企业，仍按我局工商企字〔1988〕第285号文件的规定，由原登记机关办理重新审核登记和换发证照，其中属于清理整顿范围的（如旅行社、出版社等），经清理整顿后，按上述要求办理重新登记注册或注销登记。
全国性公司直属的非公司形式企业和由我局登记的经营进出口业务的公司主办的或委托承办的进口机电仪维修、技术服务站（中心、部）和寄售站（库），不属清理整顿公司范围，凡未经我局核转的，由原登记机关先按现名称换发营业执照，待接到我局核转通知函后再予调整。
七、军办公司和军办企业的重新登记注册、重新审核登记和换发证照工作按上述要求办理。
八、中央国家机关及企事业单位所属公司重新登记注册和换发营业执照工作时间紧、任务重，请各级工商行政管理机关认真贯彻各项有关规定，并注意以下几项原则：
1．严格掌握政策界限，认真审核登记事项，分别不同情况核发《企业法人营业执照》或《营业执照》；
2．切实执行有关企业名称登记管理的规定，加强对企业名称的登记管理，并按我局工商企字〔1991〕第81号文件调整和规范企业名称，属于我局核准名称的，应抓紧上报；
3．加强调查研究，对已办理了重新登记注册和换发营业执照的公司，注意认真检查，发现问题及时纠正；
4．此项工作中如遇问题或批文、方案不明确的，应及时与我局联系。
请将本通知转发各有关工商行政管理机关，并望认真遵照执行。



1991年4月5日
对外贸易经济合作部


中外合资经营企业合营期限暂行规定(附英文)

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

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。

INTERIM PROVISIONS CONCERNING CONTRACT PERIOD OF CHINESE-FOREIGNEQUITY JOINT VENTURES

(Approved by the State Council on September 30, 1990 and promul-gated by the Ministry of Foreign Economic Relations and Trade of thePeople's Republic of China on October 22, 1990)

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 English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM PROVISIONS CONCERNING CONTRACT PERIOD OF CHINESE-FOREIGN
EQUITY JOINT VENTURES
(Approved by the State Council on September 30, 1990 and promul-
gated by the Ministry of Foreign Economic Relations and Trade of the
People's Republic of China on October 22, 1990)
Article 1
These Provisions are formulated in accordance with the provisions of
Article 12 of the Law of the People's Republic of China on Chinese-Foreign
Equity Joint Ventures (Amended at the Third Session of the Seventh
National People's Congress on April 4, 1990).
Article 2
As regards the establishment of Chinese-foreign equity joint ventures
(hereinafter referred to as joint ventures), the parties to a joint
venture which is engaged in investment projects encouraged and permitted
by the Chinese government, except as stipulated in Article 3 of these
Provisions, may decide, through consultation, to or not to prescribe a
contract period in the contract.
Article 3
As regards the establishment of joint ventures, the parties to a joint
venture, which falls under one of the following lines of business or one
of the following circumstances, shall prescribe in their contract, through
consultation, a contract period in accordance with the provisions of the
relevant laws and regulations of the state:
(1) service trades, such as hotels, apartments, office buildings,
recreation and entertainment, catering trade, taxi service, development
and printing of colour films and photos, maintenance, business
consultancy, etc.;
(2) joint ventures engaged in land development and real estate;
(3) joint ventures engaged in the prospecting and development of natural
resources;
(4) joint ventures engaged in projects subject to investment restriction
as stipulated by the state;
(5) joint ventures for which a contract period shall be decided, through
consultation, as prescribed by other laws and regulations of the state.
Article 4
Joint ventures, the parties to which decide, through consultation, not to
prescribe a contract period in their contract, shall be examined and
approved in accordance with the state regulations concerning the limits of
powers and procedures for examination and approval. With the exception of
those joint ventures to be directly examined and approved by the Ministry
of Foreign Economic Relations and Trade, other examining and approving
authorities shall, report within 30 days, any such applications they have
examined and approved to the Ministry of Foreign Economic Relations and
Trade for the record.
Article 5
Joint ventures, the parties to which decide, through consultation, not to
prescribe a contract period in their contract, may enjoy the preferential
treatment of reduction of or exemption from taxes in accordance with the
state provisions concerning taxation and with the approval of the tax
authorities. In cases where the actual term of operation of these joint
ventures fails to reach the number of years set by the state for enjoying
the preferential treatment of taxation, the joint ventures concerned
shall, according to law, pay the taxes which have been exempted or
reduced.
Article 6
Joint ventures, whose establishment was approved before these provisions
become effective, shall operate in accordance with the approved contract
period stipulated in the contract. However, as regards a joint venture
which does not come under one of the circumstances specified in Article 3
of these Provisions, in the event that the parties to the joint venture
agree unanimously to modify the stipulation in the contract concerning the
contract period, and to re-stipulate the joint venture as one without
contract period, the parties to the joint venture shall submit a report to
justify such a modification, sign an agreement on the modification of the
contract, and apply to the original examining and approving authorities
for examination and approval. The original examining and approving
authorities shall, within 90 days as of the date of receipt of the said
application, decide to approve or disapprove it. After obtaining the
approval, the joint venture shall, in accordance with the stipulations of
Article 4 of these Provisions, go through the procedures for the record.
Article 7
These Provisions shall go into effect as of the date of promulgation.