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法规：
一、承包经营的定义
本法规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*9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法规办理。
9、连续两年未按合同法规完成承包利润额的，除按合同法规，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，或按承包合同法规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法规解散合营企业。
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，根据本法规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法规办理。
七、其他
1、现已实行承包经营的合资企业，应在本法规公布之日起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，可参照本法规进行修订。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法规办理。
5、本法规自公布之日起实施。
REGULATIONS FOR CONTRACTEDOPERATIONOFCHINESE-FOREIGNEQUITYJOINT VENTURES (Promulgated on October 15, 1990)
Whole Doc.
The following regulations on contracted operation ofChinese-foreign equity joint ventures (hereinafter referredtoasjointventures)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 topractice contracted operation:
(1) That it is a project in an industry encouragedorpermittedby Statepolicy. However,keystateprojects,those in energy or communications in particular, shall not practice contracted operation.
(2) That the Chinese and foreign partners of the jointventurehave fully provided the investment required by contractandthepaymenthas 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 corporationorenterprisewith 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)Thatitisabletoprovideadequateriskdepositanda 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 businessscopeofthejoint 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 continueto implement State laws, regulations and accounting rules.
In accordance with law, the contractor shall pay incometaxonits earnings from contracting.
The financial, accounting and tax affairs related tothecontracted 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 ofajointventure,thecontractor shall sign a contract with the jointventure.Contractsoncontracting profit between partners of the venture are not permitted to sign.
(2) The contract shallbeconcludedinaccordancewithrelevant Chinese laws, in keeping with the purposes and principles of theoriginal contract of the joint ventureandwithoutchangingtheitemsofthe 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 *uating， 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,terminationorexpirationofthe contract shall be approved by the original authorities thatapprovedthe joint venture.
Article 6 Application, examination and approvalandregistration 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 thejointventure'sboardofdirectorson contracted operation;
((3)) A report containing concrete measures to turn the joint venture from loss-making to profitable, measures worked out by the contractorand approved by the joint venture's board of directors:
((4))Thecontractor'slegalbusiness license, articles of association of the corporation, and a balance sheet coveringthepast3 years operations;
((5)) The contract on contracted operation;
((6)) The original contractofthejointventureandreporton feasibility stu dies;
((7)) Opinions of the government department in chargeandfinancial and taxati on departments on contracted operation ofthejointventure; and
((8)) Otherdocumentsrequiredbytheexaminationandapproval 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 dateonwhichthe administration for industry and commerce issues registration documents.
Theregistrationoftheopeningandalterationofcontracted operation and cancellation of registration shall be handled inaccordance 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)ContractedoperatorsofChinese-foreigncontractual joint ventures may refer to these regulations.
(5) These regulations goes into effect on the day of promulgation.