内蒙古自治区内部审计办法
内蒙古自治区人民政府
第177号
《内蒙古自治区内部审计办法》已经2010年11月16日自治区人民政府第8次常务会议审议通过,现予公布,自2011年1月1日起施行。
自治区主席
二○一○年十一月二十六日
内蒙古自治区内部审计办法
第一章 总 则
第一条 为规范内部审计行为,维护财政经济秩序,促进廉政建设,保障国民经济和社会健康发展,根据《中华人民共和国审计法》及国家有关法律、法规,结合自治区实际,制定本办法。
第二条 本办法所称内部审计,是指单位内部审计机构依法独立检查本单位及其所属单位的会计凭证、会计账簿、财务会计报告,以及其他与财政收支、财务收支有关的资料和资产,监督其真实、合法和效益的行为。
第三条 在自治区行政区域内的国家机关、事业单位、企业、社会团体以及其他组织开展内部审计工作,适用本办法。
第四条 旗县级以上人民政府应当加强对内部审计工作的领导。旗县级以上审计机关负责指导和监督其管辖范围内的内部审计工作。
旗县级以上行政主管部门在其职权范围内依法领导、指导、监督本行业、本系统的内部审计工作。
第五条 内部审计机构在本单位主要负责人或者权力机构的直接领导下开展工作。
单位主要负责人或者权力机构应当保障内部审计机构或者人员依法履行职责,对内部审计报告、内部审计决定的真实性、合法性、完整性负责。
第六条 内部审计师协会是内部审计行业的自律性组织,是社会团体法人,依照国家有关规定和章程进行行业自律性管理。
依法开展审计工作的单位可以参加内部审计师协会。审计机关可以通过内部审计师协会加强对内部审计工作的业务指导和监督。
第二章 机构和人员
第七条 下列单位应当设立独立的内部审计机构,配备与本单位业务相适应的内部审计人员:
(一)实行自治区以下垂直管理的自治区级行政主管部门;
(二)部门预算收支和非税收入征管数额较大的,或者下属单位较多的国家行政机关和事业单位;
(三)国有资本占控股地位或者主导地位的地方金融机构;
(四)上市公司;
(五)国有资本占控股地位或者主导地位的大中型企业;
(六)政府投资和以政府投资为主的建设项目的建设单位;
(七)管理使用社会公共资金数额较大的社会团体和其他组织;
(八)法律、法规规定的其他单位。
前款规定以外的单位,可以根据需要设置内部审计机构或者配备内部审计人员,或者委托社会审计机构进行审计。
本条第一款第(二)、(七)项规定数额较大或者下属单位较多的具体标准,由自治区审计机关会同财政、机构编制部门制定。大中型企业标准按照国家企业规模划分标准执行。
第八条 设立独立的内部审计机构的金融机构、上市公司、大中型企业应当配备总审计师。
第九条 内部审计机构履行职责所需经费应当列入本单位预算。
第十条 内部审计人员应当具备从事内部审计工作所需的专业知识和业务能力,并定期接受内部审计岗位培训和继续教育,本单位应当予以支持和保障。
第十一条 内部审计机构负责人应当具备下列条件:
(一)具有中级以上审计师资格或者其他中级以上相关专业技术职务任职资格;
(二)从事三年以上审计、会计或者相关工作。
国家机关所属的内部审计机构负责人可以不具备前款第(一)项规定的专业技术职务任职资格。
第十二条 内部审计人员办理审计事项,应当遵守职业规范,保守秘密,忠于职守,做到独立、客观、公正。
第十三条 内部审计人员依法行使职权受法律保护,被审计单位和个人不得拒绝、阻碍内部审计人员独立实施审计。
第十四条 内部审计人员不得兼任财务管理以及其他经营性工作,不得参与原经办业务的内部审计工作。
第十五条 内部审计人员办理审计事项应当遵守《中华人民共和国审计法实施条例》有关回避的规定。
第三章 职责和权限
第十六条内部审计机构或者人员在本单位及所属单位范围内履行下列职责:
(一)对本单位及所属单位财政收支、财务收支、资产、负债、所有者权益、损益进行审计;
(二)对本单位及所属单位的投资项目进行审计;
(三)对本单位内设机构及所属单位主要负责人任期经济责任履行情况进行审计;
(四)对本单位及所属单位经营管理、效益情况进行审查和评价;
(五)对本单位及所属单位内部控制的健全性和有效性以及风险管理进行审查和评价;
(六)开展有关专项审计调查;
(七)受理对本单位及所属单位有关人员违反国家财政收支、财务收支行为的举报,并依法及时处理;
(八)每年应当向本单位主要负责人或者权力机构提出内部审计工作报告;
(九)及时向审计机关报送年度内部审计工作总结和审计报表;
(十)办理国家审计机关和本单位主要负责人或者权力机构要求办理的其他事项;
(十一)法律、法规规定的其他职责。
第十七条 内部审计机构或者人员履行职责时具有下列权限:
(一)要求被审计单位及时提供真实完整的生产、经营、财务收支计划,预算、决算,会计资料,招投标资料,经济合同,统计报表,相关会议纪要和其他有关文件、资料,被审计单位负责人应当对本单位提供资料的真实性和完整性作出书面承诺;
(二)参加或者列席被审计单位召开的重大投资、资产处置、财政收支、财务收支、预算、决算和其他重要经营决策会议;
(三)检查被审计单位会计凭证、会计账簿、财务会计报告和运用电子计算机管理财政收支、财务收支电子数据的系统,以及其他与财政收支、财务收支有关的资料和资产;
(四)就审计事项中的有关问题向有关单位和个人进行调查、询问,并取得证明材料;
(五)对正在进行的违反法律、法规、规章或者其他有关规定,以及可能造成严重损失浪费的行为,应当及时制止并报告本单位主要负责人或者权力机构;
(六)对可能被转移、隐匿、篡改、毁弃的会计凭证、会计账簿、财务会计报告以及与经济活动有关的资料,
经本单位主要负责人或者权力机构批准,可以予以暂时封存;
(七)对违反法律、法规、规章或者其他有关规定,以及可能造成严重损失浪费的行为,提出给予处分或者追究责任的意见以及改善管理和提高效益的建议;
(八)经本单位主要负责人或者权力机构批准,通报或者公布审计结果,但法律、法规另有规定的除外;
(九)对严格遵守财经法规,经济效益显著,贡献突出的集体和个人,提出表扬和奖励的建议;
(十)参与本单位对相关社会中介机构或者专业人员的选聘工作,并对其工作质量进行审查和评价;
(十一)法律、法规规定的其他权限。
第十八条 内部审计机构开展内部审计,需要查询被审计单位在金融机构的账户或者有证据证明被审计单位以个人名义存储公款的,被审计单位应当配合查询并提供证明材料。
第十九条 单位主要负责人或者权力机构应当在管理权限范围内授予内部审计机构通报、责令改正、依法收缴违纪、违规资金等处理权和违反内部规章制度的处罚权。
第四章 审计程序
第二十条 内部审计机构应当实行审计项目计划管理。年度审计项目计划应当报经本单位主要负责人或者权力机构批准后实施。
第二十一条 内部审计机构根据年度审计项目计划,组成审计组实施审计。审计组成员不得少于二人。
第二十二条 审计组应当调查了解被审计单位的有关情况,编制审计方案,经内部审计机构批准后实施。
内部审计机构应当在实施审计三个工作日前,向被审计单位送达内部审计通知书。遇有特殊情况,经本单位主要
负责人或者权力机构批准,可以直接持内部审计通知书实施审计。
第二十三条 审计组应当根据审计方案实施审计,采用专业技术方法,通过合法程序获取审计证据。
审计证据应当经被审计对象或者证据提供者签名或者盖章。被审计对象或者证据提供者拒绝签名或者盖章的,审计组应当注明原因和日期。
被审计对象对审计证据有异议的,审计组应当进行核实,必要时应当重新取证。
第二十四条 审计组向内部审计机构提出内部审计报告前,应当书面征求被审计对象意见。被审计对象应当自接到审计组的内部审计报告之日起十个工作日内,提出书面意见;十个工作日内未提出书面意见的,视同无异议。
审计组应当针对被审计对象提出的书面意见,进一步核实情况,对审计组的内部审计报告作必要修改,连同被审计对象的书面意见一并报送内部审计机构。
第二十五条 内部审计机构应当对审计组的内部审计报告和被审计对象的书面意见进行审议,报本单位主要负责人或者权力机构批准后,按照下列规定办理:
(一)提出本单位的内部审计报告;
(二)对违反国家和本单位规定的财政收支、财务收支行为,在法定职权范围内作出内部审计决定;
(三)对依法应当追究有关人员责任的,向本单位主要负责人或者权力机构提出处理、内部处罚的意见。
第二十六条 被审计对象有下列情形之一的,内部审计机构应当作出内部审计决定:
(一)未缴、少缴税款;
(二)虚报或者隐瞒资产、收入和利润;
(三)挤占、挪用、截留预算资金和专项资金;
(四)未依法设置会计账簿或者私设会计账簿;
(五)编制虚假财务会计报告;
(六)乱挤、乱摊成本和费用,虚列支出;
(七)挥霍国有资产或者造成国有资产流失;
(八)违反票据和现金管理规定;
(九)违反财经法律、法规、规章的其他情形。
第二十七条 内部审计机构应当将本单位的内部审计报告和审计决定送达被审计对象。内部审计决定自送达被审计对象之日起生效。
第二十八条 被审计对象应当执行内部审计决定,并在规定期限内向内部审计机构报告执行情况,由内部审计机构报本单位主要负责人或者权力机构。
被审计对象对审计决定有异议的,可以自内部审计决定送达之日起十五个工作日内向本单位主要负责人或者上一级内部审计机构申请复核或者提出申诉,本单位主要负责人或者上一级内部审计机构应当在十五个工作日内予以答复,并根据单位内部管理制度予以处理。
复核或者申诉期间,不停止内部审计决定的执行。
第二十九条 内部审计机构在必要时可以开展后续审计,检查被审计对象执行内部审计决定的情况,并向本单位主要负责人或者权力机构提交后续内部审计报告。
第三十条 单位在考核经济目标、兑现奖惩、任免所属单位和内设机构负责人时,应当将内部审计机构的有关审计结果作为重要依据。
第三十一条 国家审计机关和有关行政主管部门在开展工作时可以运用内部审计成果。
第三十二条 单位应当建立健全内部审计档案管理制度,并按照有关规定妥善保管内部审计档案资料。
第五章 法律责任
第三十三条 被审计单位或者人员有下列情形之一的,依法对直接主管的负责人或者直接责任人给予行政处分;构成犯罪的,依法追究刑事责任:
(一)拒绝提供、拖延提供或者谎报与审计事项有关的文件、资料;
(二)拒绝、阻碍检查;
(三)转移、隐匿所持有的违反国家规定取得的资产;
(四)转移、隐匿、篡改、毁弃会计凭证、会计账簿、财务会计报告以及其他与财政收支、财务收支有关的文件、资料;
(五)拒不执行内部审计决定;
(六)违反法律、法规、规章的其他情形。
第三十四条 国家审计机关发现国有单位内部审计报告不适当或者不合法,应当责令其限期改正。
第三十五条 内部审计人员有下列情形之一的,依法给予行政处分;构成犯罪的,依法追究刑事责任:
(一)应当回避而没有申请回避;
(二)泄露国家秘密或者商业秘密;
(三)隐瞒审计查出的问题或者提出虚假内部审计报告、内部审计决定;
(四)利用职权徇私舞弊、玩忽职守给国家或者被审计单位造成经济损失;
(五)违反法律、法规、规章的其他情形。
第三十六条 单位主要负责人或者权力机构的有关责任人有下列情形之一的,由有权机关依法处理;构成犯罪的,依法追究刑事责任:
(一)打击、报复、陷害内部审计人员或者有关举报人;
(二)授意、指使、强令内部审计机构或者内部审计人员出具违反法律、法规规定的内部审计报告;
(三)对正在损害国家和单位利益,不及时制止或者制止不力造成重大危害和损失;
(四)违反法律、法规、规章的其他情形。
第六章 附 则
第三十七条 本办法所称单位主要负责人是指国家行政机关的行政首长及其他法人组织的法定代表人。
本办法所称单位权力机构是指法人组织依法行使决策权的机构。
第三十八条 本办法第三条规定范围以外的单位开展内部审计工作可以参照本办法执行。
第三十九条 本办法自2011年1月1日起施行。
国务院关于鼓励华侨和香港澳门同胞投资的规定(附英文)
国务院
国务院关于鼓励华侨和香港澳门同胞投资的规定(附英文)
1990年8月19日,国务院
规定
第一条 为促进我国经济发展,鼓励华侨和香港澳门同胞(以下统称华侨、港澳投资者)在境内投资,制定本规定。
第二条 华侨、港澳投资者可以在境内各省、自治区、直辖市、经济特区投资。
鼓励华侨、港澳投资者依照国家有关规定从事土地开发经营。
第三条 华侨、港澳投资者在境内可以下列形式进行投资:
(一)举办华侨、港澳投资者拥有全部资本的企业;
(二)举办合资经营企业、合作经营企业;
(三)开展补偿贸易、来料加工装配、合作生产;
(四)购买企业的股票和债券;
(五)购置房产;
(六)依法取得士地使用权,开发经营;
(七)法律、法规允许的其他投资形式。
第四条 华侨、港澳投资者可以在境内的工业、农业、服务业以及其他符合社会和经济发展方向的行业投资。华侨、港澳投资者可以从各地方人民政府有关部门公布的项目中选择投资项目,也可以自行提出投资项目意向,向拟投资地区对外经济贸易部门或者地方人民政府指定的审批机关申请。
国家鼓励华侨、港澳投资者投资举办产品出口企业和先进技术企业,并给予相应的优惠待遇。
第五条 华侨、港澳投资者在境内投资举办拥有全部资本的企业、合资经营企业和合作经营企业(以下统称华侨、港澳同胞投资企业),除适用本规定外,参照执行国家有关涉外经济法律、法规的规定,享受相应的外商投资企业待遇。
华侨、港澳投资者在境内进行其他形式的投资,以及在境内没有设立营业机构而有来源于境内的股息、利息、租金、特许权使用费和其他所得,除适用本规定外,也可以参照执行国家有关涉外经济法律、法规的规定。
第六条 华侨、港澳投资者可以用可自由兑换货币、机器设备或者其他实物、工业产权、专有技术等作为投资。
第七条 华侨、港澳投资者在境内的投资、购置的资产、工业产权、投资所得利润和其他合法权益受国家法律保护,并可以依法转让和继承。
华侨、港澳投资者在境内的活动应当遵守国家的法律、法规。
第八条 国家对华侨、港澳投资者的投资和其他资产不实行国有化。
第九条 国家根据社会公共利益的需要,对华侨、港澳同胞投资企业实行征收时,依照法律程序进行并给予相应的补偿。
第十条 华侨、港澳投资者投资获得的合法利润,其他合法收入和清算后的资金,可以依法汇往境外。
第十一条 华侨、港澳同胞投资企业在其投资总额内进口本企业所需的机器设备、生产用车辆和办公设备,以及华侨、港澳同胞个人在企业工作期间运进自用的、合理数量的生活用品和交通工具,免缴进口关税、工商统一税,免领进口许可证。
华侨、港澳同胞投资企业进口用于生产出口产品的原材料、燃料、散件、零部件、元器件、配套件,免缴进口关税、工商统一税,免领进口许可证,由海关实行监管。上述进口料件,如用于在境内销售的产品,应当按照国家规定补办进口手续,并照章补税。
华侨、港澳同胞投资企业生产的出口产品,除国家限制出口的外,免缴出口关税和工商统一税。
第十二条 华侨、港澳同胞投资企业可以向境内的金融机构借款,也可以向境外的金融机构借款,并可以本企业资产和权益抵押、担保。
第十三条 华侨、港澳同胞投资者拥有全部资本的企业,经营期限由投资者自行确定;合资经营企业和合作经营企业,经营期限由合资或者合作各方协商确定,也可以不规定经营期限。
第十四条 合资经营企业董事会的组成和董事长的委派、合作经营企业董事会或者联合管理机构的组成和董事长或者联合管理机构主任的委派,可以参照出资比例或者合作条件,由合资或者合作各方协商决定。
第十五条 华侨、港澳同胞投资企业依照经批准的合同、章程进行经营管理活动。企业的经营管理自主权不受干涉。
第十六条 在境内投资的华侨、港澳同胞个人以及华侨、港澳同胞投资企业从境外聘请的技术和管理人员,可以申请办理多次入出境的证件。
第十七条 华侨、港澳投资者在境内投资可以委托境内的亲友为其代理人。代理人应当持有具有法律效力的委托书。
第十八条 在华侨、港澳同胞投资企业集中的地区,华侨、港澳投资者可以向当地人民政府申请成立华侨、港澳投资者协会。
第十九条 华侨、港澳投资者在境内投资举办合资经营企业、合作经营企业,由境内的合资、合作方负责申请;举办华侨、港澳投资者拥有全部资本的企业,由华侨、港澳投资者直接申请或者委托在境内的亲友、咨询服务机构等代为申请。华侨、港澳投资者投资举办企业的申请,由当地对外经济贸易部门或者地方人民政府指定的审批机关统一受理。
华侨、港澳同胞投资企业的审批,按照国务院规定的权限办理。各级对外经济贸易部门或者地方人民政府指定的审批机关应当在收到全部申请文件之日起四十五天内决定批准或者不批准。
申请人应当在收到批准证书之日起三十天内,按照有关登记管理办法,向工商行政管理机关申请登记,领取营业执照。
第二十条 华侨、港澳投资者在境内投资因履行合同发生的或者与合同有关的争议,当事人应当尽可能通过协商或者调解解决。
当事人不愿协商、调解的,或者协商、调解不成的,可以依据合同中的仲裁条款或者事后达成的书面仲裁协议,提交境内或者其他仲裁机构仲裁。
当事人没有在合同中订立仲裁条款,事后又没有达成书面仲裁协议的,可以向人民法院起诉。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENTS BY OVERSEAS CHINESE AND COMPATRIOTS FROM HONG KONG AND MACAO
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 the "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)
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENTS BY OVERSEAS CHINESE AND COMPATRIOTS FROM HONG KONG AND MACAO
(Promulgated by Decree No. 64 of the State Council of the People's
Republic of China on August 19, 1990, and effective as of the date of
promulgation)
Article 1
These Provisions are formulated with a view to promoting the economic
development of our country and to encouraging overseas Chinese and
compatriots from Hong Kong and Macao (hereinafter referred to as "overseas
Chinese investors and those from Hong Kong and Macao") to make investments
in China's inland areas.
Article 2
Overseas Chinese investors and those from Hong Kong and Macao can make
investments in the various provinces, autonomous regions, municipalities
directly under the Central Government, and special economic zones in
China's inland areas.
Overseas Chinese investors and those from Hong Kong and Macao are
encouraged to engage themselves in business operations of land development
in accordance with the pertinent regulations of the state.
Article 3
The investments made by the overseas Chinese investors and those from Hong
Kong and Macao may take the following forms:
(1) to establish enterprises with the capital wholly owned by the overseas
Chinese investors and those from Hong Kong and Macao;
(2) to establish equity joint ventures and contractual joint ventures;
(3) to carry out compensation trade, to process supplied materials, to
assemble supplied parts, and to carry out contractual production;
(4) to purchase shares and various bonds and debentures of existing
enterprises;
(5) to purchase real estate;
(6) to obtain land use right according to law and to engage in land
development operation;
(7) to use other forms of investment permitted under the laws and
regulations.
Article 4
Overseas Chinese investors and those from Hong Kong and Macao can make
investments in various trades in China's inland areas: in industries, in
agriculture, in service trades, and in other trades that are in conformity
with the orientation of social and economic development. Overseas Chinese
investors and compatriots from Hong Kong and Macao may select their
investment projects from the lists of projects made public by the
departments concerned under various local people's governments; they may
also put forward, of their own accord, proposals as to their investment
intent and file their applications to the departments of foreign economic
relations and trade or to the examining and approving organs designated by
various local people's governments located in areas where they intend to
make their investments.
The State encourages overseas Chinese investors and those from Hong Kong
and Macao to make investments in the establishment of export-oriented
enterprises and of technologically advanced enterprises, and gives
corresponding preferential treatment to such enterprises.
Article 5
With respect to the various types of enterprises established with
investments by overseas Chinese investors and those from Hong Kong and
Macao - enterprises with the capital wholly owned by such investors
equity, joint ventures, and contractual joint ventures (hereinafter
referred to as "enterprises with investments by overseas Chinese and
compatriots from Hong Kong and Macao"), they shall all be operated in
accordance with these Provisions; in addition, they may also enjoy the
corresponding preferential treatment as enjoyed by enterprises with
foreign investments, in the light of the relevant provisions in the state
laws, decrees and regulations on external economic relations. Cases
concerning other forms of investment made by such investors in China's
inland areas, and concerning their dividends, interest, rental, royalties
and other incomes that come from China's inland areas without establishing
business offices here, shall be handled in accordance with these
Provisions, and, if need be, with reference to foreign-related economic
laws, decrees and regulations of the State.
Article 6
Overseas Chinese investors and those from Hong Kong and Macao may make
their investments by using convertible currencies, machinery and equipment
or other physical goods industrial property rights, and proprietary
technology.
Article 7
The investment made in China's inland areas by overseas Chinese investors
and those from Hong Kong and Macao, the assets they have purchased, their
industrial property rights, the profits from their investments, and other
lawful rights and interests shall be protected by State laws, and may be
transferred or inherited according to law. Overseas Chinese investors and
those from Hong Kong and Macao shall abide by State laws and regulations
in their activities in inland areas.
Article 8
The State shall not nationalize the investment made by overseas Chinese
investors and compatriots from Hong Kong and Macao or other assets
belonging to them.
Article 9
Where the state, in accordance with the needs of social and public
interest, has to requisition the enterprises with investments by overseas
Chinese investors and those from Hong Kong and Macao, the state shall
handle the case according to the legal procedures and the investors
concerned shall be duly compensated.
Article 10
The lawful profits gained by overseas Chinese investors and those from
Hong Kong and Macao from their investments, their other lawful incomes and
the funds after liquidation may be remitted out of China's inland areas
according to law.
Article 11
Machinery and equipment imported to meet the needs of enterprises with
investments by overseas Chinese and compatriots from Hong Kong and Macao
and, included in the total amount of investment, motor vehicles for use in
production, office equipment, as well as articles and means of
communications for personal use and within reasonable quantities, imported
by overseas Chinese and compatriots from Hong Kong and Macao during the
period when they work in the aforesaid enterprises shall be exempted from
Customs duties and consolidated industrial and commercial tax, and also
from the application for import licences.
The raw and processed materials, fuels, bulk parts, spare and component
parts, primary parts, and fittings, which are imported by enterprises with
investments by overseas Chinese and compatriots from Hong Kong and Macao
for the production of export commodities, shall all be exempt from Customs
duties and consolidated industrial and commercial tax and also from the
application for import licences and placed under the supervision of the
Customs. In case that the aforesaid imported materials and parts are used
for the production of commodities to be sold on China's inland markets, it
is imperative to make up the procedures for importation and to pay taxes
and duties according to the regulations.
The export commodities produced by the enterprises with investments by
overseas Chinese and compatriots from Hong Kong and Macao shall, with the
exception of those commodities the exportation of which is under
restriction by the State, be exempt from Customs duties on export goods
and consolidated industrial and commercial tax.
Article 12
Enterprises with investments by overseas Chinese and compatriots from Hong
Kong and Macao may obtain loans from financial institutions in China's
inland areas; they may also obtain loans from financial institutions
outside China's inland areas, and may use their assets as well as their
rights and interests as mortgage or security.
Article 13
With respect to enterprises with the capital wholly owned by overseas
Chinese investors and compatriots from Hong Kong and Macao, their period
of operation shall be determined by the investors themselves; as to equity
joint ventures and contractual joint ventures, their period of operation
shall be determined, through consultation, by the various parties to the
above-said joint ventures; they may also set no limit to the period of
operation.
Article 14
The composition of the board of directors of joint ventures and the
appointment of the chairman of the board of directors, the composition of
the board of directors or of the joint management organs of contractual
joint ventures and the appointment of the chairman or the appointment of
the director of the joint management organs, shall be determined, through
consultation, by the various parties to the equity joint ventures or to
the contractual joint ventures in the light of the proportion of
investments or the terms of contract.
Article 15
Enterprises with investments by overseas Chinese and compatriots from Hong
Kong and Macao shall conduct their operational and management activities
in accordance with the approved contract or articles of association. The
enterprises' decision-making power for business operations and management
shall not be interfered with.
Article 16
Overseas Chinese and compatriots from Hong Kong and Macao who have made
investments in China's inland areas, and the technical and managerial
personnel engaged from outside the boundaries of China's inland areas by
enterprises with investments by overseas Chinese and compatriots from Hong
Kong and Macao, may apply for multi-journey travel documents.
Article 17
Overseas Chinese investors and those from Hong Kong and Macao who make
investments in China's inland areas may appoint their relatives or friends
residing in the inland areas as their agents. The agents should hold
legally effective letters of authority.
Article 18
In areas where enterprises with investments by overseas Chinese and
compatriots from Hong Kong and Macao are concentrated, overseas Chinese
investors and those from Hong Kong and Macao may apply to the local
people's government for the establishment of the association of overseas
Chinese investors and investors from Hong Kong and Macao.
Article 19
With respect to equity joint ventures and contractual joint ventures to be
established in China's inland areas, with the investments by overseas
Chinese investors and those from Hong Kong and Macao, the application for
the establishment of the aforesaid enterprises shall be filed by the
inland party; as to the enterprises to be established with capital wholly
owned by overseas Chinese investors and those from Hong Kong and Macao,
the application shall be filed directly by such investors themselves, or
they may entrust their relatives or friends residing in China's inland
areas, or entrust the institution providing consultancy services, with the
application. Applications for the establishment of enterprises with
investments by overseas Chinese and compatriots from Hong Kong and Macao
shall be accepted and handled exclusively by the local department for
foreign economic relations and trade, or by the examining and approving
organs designated by the local people's government.
The examination and approval of the applications for the establishment of
enterprises with investments from overseas Chinese and compatriots from
Hong Kong and Macao shall be handled in accordance with the authorization
by the State Council. Departments for foreign economic relations and trade
at the various levels or the examining and approving organs designated by
the local people's government shall, within forty-five days of receipt of
complete application documents, make the decision on whether the said
application is approved or disapproved.
The applicant shall, within thirty days of receipt of the written
approval, file an application to the department for the administration of
industry and commerce, and, in accordance with the relevant procedures for
registration and administration, go through the procedures for
registration and obtain the business licence.
Article 20
With respect to overseas Chinese investors and those from Hong Kong and
Macao who have made investments in China's inland areas, in case that a
dispute arises during the execution of or in relation to a contract, the
parties concerned shall try their best to settle the dispute through
consultation or mediation.
In case that the parties concerned are unwilling to settle the dispute
through consultation or mediation, or the dispute cannot be settled
through consultation or mediation, the parties concerned may, in
accordance with the stipulations of the arbitration articles in the
contract, or in accordance with the written arbitration agreement reached
by the parties concerned after the dispute has arisen, submit their
dispute to the arbitration authorities in China's inland areas or
elsewhere for settlement.
In the event that the parties concerned did not specify an arbitration
article in their contract, and no written arbitration agreement has been
reached after the dispute occurs, then the dispute may be brought before
the people's court.
Article 21
The right to interpret these Provisions rests with the Ministry of Foreign
Economic Relations and Trade.
Article 22
These Provisions shall go into effect as of the date of promulgation.