51、es Republic of China.Article 30The 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.used accrual basis and debit and creditArticle 3lThe accounting of the joint venture company shall adopt the internationall 。

52、y accouting system in their work.Article 32The 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 com 。

53、pany;
(3) situations concerning registered capital and debt of the joint venture company;
(4) situations concerning and assignment of the registered capital.Article 33In the first three months of each fiscal year，the manager shall prepare the profits years balance sheet，profit and loss statement a 。

54、nd proposal regarding the disposal of profits which should be examined and signed by the auditor，then submit them to the board of directors.Article 34Parties of the joint venture company have the right to invite an auditor to undertake annual financial check and examination at his ownexpense. The。

55、joint venture company shall provide convenience for the checking and examination. Article 35The depreciation period for the fixed assets of the joint venture company shall be decided by the board of eircetors in accoudance with the The Income Tax Law of the Peoples R-public of Chian for Foreign Inve 。

56、stment Enterprises and Foreign EnterprisesArticle 36All matters concerning foreign exchange shall be handled in accordance with the Provisional Regulations for Exchange Control of the Peoples Republic of China and other pertaining regulations.Chapter 7 Profit SharingArticle 37The joint venture compa 。

57、ny shall allocate reserve funds ，expansion funds and bonuses welfare funds for staff andworkers after payment of taxes. The proportion of allocation shall be decided by the board of directors.Article 38After paying the taxes in accoudance wiht law and drawing the various funds，the profits in net w 。

58、ill be distributed according to the proprtion of each partys investment in the registered capital.Article 39The 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 。

【中外合资企业|中外合资企业章程】59、 following each fiscal year.Chapter 8 Staff and WorkersArticle 41The employment，recruitment，dismissal and resigntion 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 accordi 。

60、ng to the Regulations of the Peoples Re-public of China on Labor Managementin Joint Ventures Using Chineseand Foreign Investment and its implementation rules, and relevant regulations issued byxx province (City).Article 42The joint venture companyhas the right to take disciplinary actions，such as。

61、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. Ar 。

62、ticle 43The salary treatment of the staff and workers shall be set by the board of directors ac-cording to the specificsituation of，and the joint venture company ，with reference to the regulations issued by the Bureau ofLabor of，and shall be specified in detail in the labor contract. The salary。

63、of the staff and workersshall be increased correspondently with the development of production and the progress of the workers 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 Bu 。

64、reau of Labor of .Article 44The 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 ac-cordace with relevant regulations of the PepolesRepublic of China and，to ensure that the staff and workers go in for production and work under normalcondition.Cha 。

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标题：中外合资企业|中外合资企业章程( 六 )