Article 26
The general manager， deputy general managers and other senior administrative personnel who ask for resignation shall submit their written reports to the board of directors in advance. In case any one of the above-mentioned persons conduct graft or serious dereliction of duty， they may be dismissed at any time upon the decision of the board.
第六章 財務(wù)會計
第二十七條 合營公司的財務(wù)會計按照中華人民共和國財政部制定的《中華人民共和國外商投資企業(yè)會計制度規(guī)定》辦理。
第二十八條 合營公司會計年度采用日歷年制，從每年一月一日起至十二月三十一日止為一個會計年度。一切記賬憑證、單據(jù)、報表、帳薄，用中文書寫。
第二十九條 合營公司應(yīng)采用人民幣為記賬的本位貨幣。人民同其它貨幣折算，按實際發(fā)生之日中華人民共和國外匯管理局公布的匯價計算。
第三十條 合營公司在中銀行或中國銀行同意的其它銀行開立人民幣及外幣賬戶，
第三十一條 合營公司采用國際通用的權(quán)責發(fā)生制和借貸記賬法記賬。
第三十二條 合營公司的財務(wù)會計賬冊應(yīng)記載如下內(nèi)容：
1.合營公司所有和現(xiàn)金收入、支出數(shù)量；
2.合營公司所有的物資出售及購入情況；
3. 合營公司注冊資本及負債情況；
4.合營公司注冊資本的繳納時間、增加及轉(zhuǎn)讓情況。
第三十三條 合營公司財務(wù)部門應(yīng)在每一個會計年度頭三個月編制上一個會計年度的資產(chǎn)負債表和損益計算書，經(jīng)審計師審核簽字后，提交董事會會議通過。
第三十四條 合營各方有權(quán)自費聘請審計師查閱合營公司賬簿。查閱時，合營公司應(yīng)提供方便。
第三十五條 合營公司按照《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法施行細則》的規(guī)定，由董事會決定合營公司固定資產(chǎn)的折舊年限。
第三十六條 合營公司的一切外匯事宜，按照《中華人民共和國外匯管理暫行條例》和有關(guān)規(guī)定辦理。
Chapter 6 finance and Accounting
Article 27
The finance and accounting of the joint venture company shall be handled in accordance with the “Stipulations of the Finance and Accounting System of the Joint Venture Using Chinese and Foreign Investment” which formulated by the Ministry of Finance of the People’s Republic of China.
Article 28
The fiscal year of the joint venture company shall be calendar year from January 1 to December 31. All vouchers， receipts， accounting statements and reports， accounting books shall be written in Chinese and English.
Article 29
The joint venture company adopts Renminbi (RMB) as its accounts keeping unit. The conversion of RMB into other currency shall be in accordance with the exchange rate of the converting day published by the State Administration of Foreign Exchange Control of the People’s Republic of China.
Article 30
The joint venture company shall open accounts in RMB and foreign currency with the Band of China or other banks which agreed by the Bank of China. www.legaltranz.com
Article 3l
The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.
Article 32
The accounting books of the joint venture company shall include the following contents:
(1)all amount of income and payment and payment in cash of the joint venture company;
(2)situations concerning sale and purchasing the materials of the joint venture company;
(3)situations concerning registered capital and debt of the joint venture company;
(4)situations concerning and assignment of the registered capital.
Article 33
In the first three months of each fiscal year， the manager shall prepare the profits year’s balance sheet， profit and loss statement and proposal regarding the disposal of profits which should be examined and signed by the auditor， then submit them to the board of directors.
Article 34
Parties of the joint venture company have the right to invite an auditor to undertake annual financial check and examination at his own expense. The joint venture company shall provide convenience for the checking and examination.
Article 35
The depreciation period for the fixed assets of the joint venture company shall be decided by the board of directors in accordance with the “The Income Tax Law of the People’s R-public of China for Foreign Investment Enterprises and Foreign Enterprises”
Article 36
All matters concerning foreign exchange shall be handled in accordance with the “provisional Regulations for Exchange Control of the People’s Republic of China” and other pertaining regulations.
第七章 利潤分配
第三十七條 合營公司從繳納所得稅后的利潤中提取儲備基金、企業(yè)發(fā)展基金和職工獎勵及福利基金。每年提取的比例，上董事會根據(jù)合營公司經(jīng)營情況討論確定。
第三十八條 合營公司依法納稅和提取三項基金后的利潤，按照甲、乙方在注冊資本中的出資比例進行分配。
第三十九條 合營公司每年分配利潤一次，每個會計年度后三個月內(nèi)公布前一年利潤分配方案及各方應(yīng)分的利潤額。
第四十條 合營公司上一個會計年度虧損未彌補前不得分配利潤。上一個會計年度未分配的利潤，可并入本會計年度利潤分配。
Chapter 7 Profit Sharing
Article 37
The joint venture company shall allocate reserve funds， expansion funds and bonuses welfare funds for staff and workers after payment of taxes. The proportion of allocation shall be decided by the board of directors.
Article 38
After paying the taxes in accordance with law and drawing the various funds， the profits in net will be distributed according to the proportion of each party’s investment in the registered capital.
Article 39
The joint venture company shall distribute its profits once a year. The profit distribution plan and amount of profit distributed to each party shall be published within the first three months following each fiscal year.
第八章 職工
第四十一條 合營公司員工的招收、招聘、辭退、工資、生活福利、獎懲、勞動保險、勞動保護。勞動紀律等事宜，按照《中華人民共和國外合資經(jīng)營企業(yè)勞動管理規(guī)定》及其實施辦法和××?。ㄊ校┑挠嘘P(guān)規(guī)定辦理
第四十二條 合營公司有權(quán)對違犯合營公司的規(guī)章制度和勞動紀律的員工，給予警告、記過、降薪的處分，情節(jié)嚴重，可予以開除。開除職工須報當?shù)貏趧硬块T備案。
第四十三條 中方職工的工資待遇，按照北京市勞動局的規(guī)定，根據(jù)合營公司具體情況，由董事會確定，并在勞動合同中具體規(guī)定。合營公司隨著生產(chǎn)的發(fā)展，職工業(yè)務(wù)能力和技術(shù)水平的提高，相應(yīng)提高職工的工資。合營公司中方退休人員的工資按北京市勞動局的規(guī)定辦理。
第四十四條 合營公司根據(jù)中華人民共和國和××?。ㄊ校╆P(guān)于職工勞動保護的有關(guān)規(guī)定，確保職工在正常生產(chǎn)條件下工作。
Chapter 8 Staff and Workers
Article 41
The employment， recruitment， dismissal and resignation of the staff and workers of the joint venture company and their salary， welfare， labor insurance， labor protection， labor discipline and other matters shall be handled according to the “Regulations of the People’s Re-public of China on Labor Management in Joint Ventures Using Chinese and Foreign Investment” and its implementation rules， and relevant regulations issued by ×× province (City).
Article 42
The joint venture company has the right to take disciplinary actions， such as warning， demerit recording and salary reducing against those staff and workers who violate the rules and regulations of the joint venture company and labor disciplines. Those with serious cases may be dismissed. Discharging of workers shall be filed with the local labor and personnel department.
Article 43
The salary treatment of the staff and workers shall be set by the board of directors ac-cording to the specific situation of ________， and the joint venture company， with reference to the regulations issued by the Bureau of Labor of _________， and shall be specified in detail in the labor contract. The salary of the staff and workers shall be increased correspondently with the development of production and the progress of the worker’s ability and technology. The pensions of the staff and workers who retired from the joint venture company shall be paid ac-cording to the specific regulations issued by the Bureau of Labor of __________.
Article 44
The matters concerning the welfare funds， bonuses， labor protection and labor insurance， etc， shall be stipulated respectively in various rules by the joint venture company in accordance with relevant regulations of the People’s Republic of China and________ ， to ensure that the staff and workers go in for production and work under normal condition.
第九章 工會組織
第四十五條 合營公司職工有權(quán)按照《中華人民共和國工會法》的規(guī)定，建立工會組織，開展工會活動。
第四十六條 合營公司工會是職工利益的代表，它的任務(wù)是：依法維護職工的民主權(quán)利和物質(zhì)利益；協(xié)助合營公司安排和合理使用福利、獎勵基金；組織職工學習政治、業(yè)務(wù)、科學、技術(shù)、知識，開展文藝、體育活動；教育職工遵守勞動紀律，努力完成合營公司的各項經(jīng)濟任務(wù)。
第四十七條 合營公司工會負責人有權(quán)列席有關(guān)討論合營公司的發(fā)展規(guī)劃、生產(chǎn)經(jīng)營活動等問題的董事會會議，反映職工的意見和要求。
第四十八條 合營公司工會參加調(diào)解如工和合營公司之間發(fā)生的爭議。
第四十九條 合營公司每月按合營公司職工實際工資總額的百分之二撥交工會經(jīng)費。合營公司工會按照中華全國總工會制定的《工會經(jīng)費管理辦法》使用工會經(jīng)費。
Chapter 9 The Trade Union Organization
Article 45
The staff and workers of joint venture company have the right to establish trade union organization and carry out activities in accordance with the stipulation of the “Trade Union Law of the people’s Republic of China”.
Article 46
The trade union in the joint venture company is the representative of the interests of the staff and workers. The tasks of the trade union are: to protect the democratic rights and material interests of the staff and workers pursuant to the law; to assist the joint venture company to arrange and make rational use of welfare funds and bonuses; to organize political， professional， scientific and technical studies， to carry out literary， art and sports activities; and to educate staff and workers to observe labor discipline and strive to fulfill the economic tasks of the joint venture company.
Article 47
The persons in charge of the trade union of the joint venture company has the right to attend as nonvoting members and to report the opinions and demands of staff and workers to meetings of the board of directors held to discuss issues such as development plans， production and managing activities of the joint venture company.
Article 48
The trade union shall take part in the mediation of disputes arising between the staff and workers and the joint venture company.
Article 49
The joint venture company shall allot an amount of money totally 2% of all the salaries of the staff and workers of the joint venture company as trade union’s funds which shall be used by the trade union in accordance with the “Managerial Rules for the Trade Union Funds” formulated by the All China Federation of Trade Union.
第十章 期限、終止、清算
第五十條 合營期限為 年。自營業(yè)執(zhí)照簽發(fā)之日起計算。
如經(jīng)雙方同意，董事會會議一致通過，可以在合營公司期滿前六個月，向原審批機構(gòu)申請延長合營公司期限。
第五十一條 甲，乙方如一致認為終止合營符合各方最大利益時，可提前終止合營。但應(yīng)在終止前九十天經(jīng)董事會會議決定，并報原審批機構(gòu)批準。
第五十二條 發(fā)生下列情況這一時，甲、乙任何一方有權(quán)依法終止合營。
1.合營公司期限屆滿；
2.合營公司嚴重虧損，天力繼續(xù)經(jīng)營；
3.由于不可抗力造成嚴重損失，以致無力繼續(xù)經(jīng)營；
4.雙方中任何一方無力或不能履行本合同和章程所規(guī)定的義務(wù)，致使合營公司無法繼續(xù)經(jīng)營；
5. 合營公司未達到預(yù)計的經(jīng)營目的，同時已無發(fā)展前途。
第五十三條 合營期滿或提前終止合營時，董事會應(yīng)提出清算程序、原則和清算委員會人選，組成清算委員會，對合營公司財產(chǎn)進行清算。
第五十四條 清算委員會任務(wù)是對合營公司的財產(chǎn)、債權(quán)、債務(wù)進行全面清查，編制資產(chǎn)負債表和財產(chǎn)目錄，制定清算方案，提請董事會通過后執(zhí)行。
第五十五條 清算委員會對合營公司的債務(wù)全部清償后，其剩余的財產(chǎn)按甲、乙方在注冊資本中的出資比例進行分配。
第五十六條 清算結(jié)束后，合營公司應(yīng)向?qū)徟鷻C構(gòu)提出報告，并向原登記機構(gòu)辦理注銷登記手續(xù)，繳回營業(yè)執(zhí)照，同時對外公告。
第五十七條 合營公司結(jié)業(yè)后，其各種賬冊，由甲方保存。
Chapter 10 Duration， Termination and Liquidation of the Joint Venture
Article 50
The duration of the joint venture company is ___________ years. The establishment of the joint venture company shall start from the date on which the business license of the joint venture company is issued.
An application for the extension of the duration. proposed by one party and unanimously approved by the board of directors， shall be submitted to the original examining and approving authority 6 months prior to the expiry date of the joint venture.
Article 51
With the agreement between both parties on the termination which should be pursuing the best benefits for the parties， the joint venture will be terminated. In this case， the decision for the termination shall be made by the board meeting 90 days before the date of termination of the joint venture， and be submitted to the original examining and approving authority.
Article52
When the following situations happened， either party have right to terminate the joint venture:
1)expiration of the duration of the joint venture company;
2)inability to continue operations due to heavy losses;
3)inability to continue operations due to heavy losses caused by the Force Majeure;
4)inability to continue operations due to the failure of the party to fulfill its obligations prescribed in the contract and the Articles of Association;
5)failure to obtain the desired objectives of the operation and no prospects for the future development of the joint venture company.
Article 53
Upon the expiration of the duration or termination of the joint venture company， the board of directors shall work out procedures and principles for the liquidation， nominate candidates for the liquidation committee for liquidating the assets of the joint venture company.
Article 54
The task of the liquidation committee are: to conduct through check of the property of the joint venture company， its claims and indebtedness; to work out the statement of assets and liabilities and list of property; to formulate a liquidation plan. All these shall be carried out upon the approval of the board of directors.
Article 55
The remaining property after the clearance of debts of the joint venture company shall be carried out upon the approval of the board of directors.
Article 56
On completion of the liquidation， the joint venture company shall submit a liquidation report to the original examining and approving authority， go through the formalities for nullifying its registration in the original registration office and hand in its business license， at the same time， make an announcement to the public.
Article 57
After winding up of the joint venture company， its accounting books shall be left in the care of Party A.
第十一章 規(guī)章制度
第五十八條 合營公司董事會制定的規(guī)章制度有：
1.經(jīng)營管理制度（包括所屬各個管理部門的職責與工作程序）；
2. 職工守則；
3.勞動工資制度；
4.職工考勤、升級與獎懲制度；
5.職工福利制度；
6.財務(wù)制度；
7.其它必要的規(guī)章制度。
Chapter 11 Regulations
Article 58
Following are the rules and regulations formulated by the board of directors of the joint venture company:
1) Management regulations， including the powers and functions of the managerial branches and its working rules and procedures;
2)Rules for the staff and workers;
3)System of labor and salary;
4)System of work attendance record， promotion and awards and penalty for the staff and workers;
5)Detailed rules of staff and worker’s welfare;
6)Financial system;
7)Liquidation procedures upon the dissolution of the joint venture company;
8)Other necessary rules and regulations.
第十二章 適用法律
第五十九條 本章程的訂立、效力、解釋、履行均受中華人民共和國法律的管轄。
Chapter l2 Applicable Law
Article 59
The formation of this contract， its validity， interpretation， execution and settlement of the disputes shall be governed by the relevant laws of the People’s Republic of china.
第十三章 附則
第六十條 本章程的修改。必須經(jīng)董事會會議一致通過決議，并報原審批機構(gòu)批準。
第六十一條 本章程用中文和英文書寫，兩種文本具有同等效力。上述兩種文本如有不符，以中文本為準。
第六十二條 本章程須經(jīng)中華人民共和國對外經(jīng)濟貿(mào)易委員會批準才能行效。
第六十三條 本章程于××年×月×日由甲、乙雙方的授權(quán)代表在中國北京簽字。
中國×公司 ×國×××公司
代表簽字： 代表簽字：
職務(wù)： 職務(wù)：
年 月 日
Chapter 13 Supplementary Articles
Article 60
The amendment to the Articles of Association shall be unanimously agreed and decided by the board of directors and submitted to the original examining and approving authority for approval.
Article 61
The contract shall be written in Chinese and in English. Both languages are equally authentic. In events of any discrepancy between the two aforementioned versions， the Chinese version shall prevail.
Article 62
The Articles of Association shall come into effect upon the approval by People’s Republic China. The same applies ×× Economic Relation and Trade Commission， in the events of amendments.
Article 63
The Articles of Association is signed in province (city) China by the authorized representatives of both parties on DD/MM/YY
Representative signature:
Position:
Date: