第一条 根据《中华人民共和国中外合资经营企业法》（１９９０年４月４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以外，其他审批机关应当在批准后３０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。如实际经济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９０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。
【名称】 INTERIM PROVISIONS FOR THE DURATION OF CHINESE-FOREIGN EQUITYJOINT VENTURES
【题注】 (Approved by the State Council on September 30, 1990 and promul-gated by the Ministry of Foreign Economic Relations and Trade on October22, 1990)
【章名】 Whole Doc.
Article 1
These Provisions are formulated in accordance with the Article 12 of
the Law of the People's Republic of China on Chinese-Foreign Equity Joint
Ventures (amended by the Third Session of the Seventh National People's
Congress on April 4, 1990).
Article 2
The parties to a Chinese-foreign equity joint venture (hereinafter
referred to as a "joint venture") may or may not stipulate the duration in
the contract of the joint venture which falls within the category of the
investment projects encouraged and permitted by the State, unless the
Article 3 of these Provisions otherwise stipulates.
Article 3
The parties to a joint venture shall specify the duration in the
contract of the joint venture in accordance with the relevant laws and
regulations of the State provided that the joint venture is engaged in any
of the following lines of trade or operates in the following
circumstances:
(1) Service trades, such as hotel, apartment or office buildings,
entertainment, catering, taxi, color developing and printing, maintenance,
consulations;
(2) Land development, and operation and management of real estate;
(3) Exploration and exploitation of resources;
(4) Investment projects restricted by the State;
(5) Others for which the duration is required to be included in the
contract by the laws or regulations of the State.
Article 4
A joint venture contract in which the parties do not specify the
duration shall be examined and approved pursuant to the authorization and
procedures of examination and approval stipulated by the State. And the
examination and approval authorities shall report this to the Ministry of
Foreign Economic Relations and Trade for the record within 30 days after
the approval is granted except for those approved by the Ministry of
Foreign Economic Relations and Trade itself.
Article 5
A joint venture to which the parties do not provide the duration in
the joint venture contract may, subject to the approval of a taxation
authority, enjoy the preferential treatment of tax reduction or exemption
according to the tax laws of the State. If the actual operation period of
such joint venture is shorter than the time limit for enjoying the
preferential treatment of tax set by the State, the joint venture,
according to law, shall make up for the amount of tax which has been
reduced or exempted already.
Article 6
A joint venture approved and established before the implementation of
these Provisions may continue its operation under the provisions of
duration in the approved contract. Except for the joint ventures
stipulated in Article 3 of these Provisions, such joint venture may alter
its fixed duration to non-duration agreed upon by the parties and the
parties shall conclude the amendment to the joint venture contract and
make an application with reasons to the original examination and approval
authority for examination.
The original examination and approval authority shall decide to grant
an approval or disapproval of the alteration within 90 days after the
receipt of the above mentioned relevant documents. Upon approval, the
joint venture shall go through the procedures of filing according to
Article 4 of these Provisions.
Article 7
These provisions shall be implemented from the date of its promulgation.
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