财政部 国家税务总局关于电力部所属水电施工企业所得税问题的通知

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财政部 国家税务总局关于电力部所属水电施工企业所得税问题的通知

财政部 国家税务总局


财政部 国家税务总局关于电力部所属水电施工企业所得税问题的通知
财政部、国家税务总局



经国务院批准,对电力工业部所属的水电施工企业的在1996年、1997年征收的企业所得税税款继续按50%实行财政返还。从1998年1月1日起,电力工业部所属的水电施工企业一律执行国家统一的企业所得税政策,不再返还。




1997年3月14日
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湖南省企业专利工作条例(已废止)

湖南省人大常委会


湖南省企业专利工作条例
湖南省人大常委会


(1994年2月24日湖南省第八届人民代表大会常务委员会第七次会议通过 1994年5月1日起施行)

目 录

第一章 总 则
第二章 专利的申请
第三章 专利技术的实施
第四章 专利权的保护
第五章 奖励与处罚
第六章 附 则

第一章 总 则
第一条 为了鼓励和保护发明创造,促进企业技术进步,增强企业市场竞争能力,适应社会主义市场经济发展需要,根据《中华人民共和国专利法》和其他有关法律、法规,结合本省实际,制定本条例。
第二条 本条例适用于本省行政区域内的企业。
第三条 县级以上人民政府的专利管理机关负责管理本行政区域内的企业专利工作,有关主管部门负责本系统的企业专利工作。专利管理机关和有关主管部门应当互相配合,加强对企业专利工作的指导、监督、协调和服务。
第四条 各级人民政府鼓励、支持企业开展发明创造活动,积极申请专利,实施专利技术,研究和运用专利战略,为生产经营决策服务。
第五条 企业应当重视专利工作,根据需要确定负责管理专利工作的部门,指定专职或者兼职的专利工作人员。
企业专利工作部门和专利工作人员负责专利知识的宣传教育,依法办理国内外专利申请和维护专利权的有关事宜,协助组织专利技术的实施。
企业专利工作人员符合国家规定的条件的,由专利管理机关颁发专利工作者证书。

第二章 专利的申请
第六条 企业在研究开发新技术、新产品,进行技术改造,以及引进产品、技术、工艺、设备的消化、吸收等工作中作出的发明创造,需要申请专利的,应当在向社会公开前及时申请。
第七条 企业职务发明创造申请专利前,项目主要负责人或者发明人、设计人应当向企业专利工作部门及时提交专利申请报告书。
企业专利工作部门收到职务发明创造专利申请报告书后,应当及时对申请专利的技术内容、条件进行评审,提出是否申请本国专利的意见,报企业法定代表人审批;经批准后,应当依法办理专利申请手续。
第八条 职工申请非职务发明创造专利需要企业出具证明的,应当书面报告企业专利工作部门。企业应当自收到申报书之日起30日内予以答复;经审查确认为非职务发明创造的,由企业法定代表人签发证明。
第九条 申请专利的发明创造项目,在向本国提出专利申请后,如还需要向外国申请专利并要求优先权的,应当按照国家有关规定办理。
第十条 企业向境外出口新技术、新产品,其技术方案除可以保守秘密的外,应当事先向有关国家或者地区申请专利,以防止他人仿制。
第十一条 在专利申请公布或者公告前,企业专利工作人员对其内容负有保密责任。

第三章 专利技术的实施
第十二条 企业应当坚持专利工作与科研、开发以及技术和产品进出口等工作相结合,根据市场需求,选用专利技术。

主管部门确定科技攻关、新产品开发和重大技术改造项目以及推广科技成果,应当优先选用专利技术。
第十三条 企业对其持有或者所有的专利技术,应当组织实施;本企业无条件实施或者不能充分实施的,应当适时转让或者许可他人实施。
第十四条 鼓励企业引进国内外专利技术并组织实施。
企业引进国内外专利技术,或者与外方合资、合作兴办企业外方以专利技术作为投资的,应当对该项技术的法律状况进行调查,在可行性研究报告中载明专利技术的法律状况,为谈判、签约提供依据。
第十五条 企业实施他人的专利技术或者许可他人实施本企业的专利技术,应当依法签定专利实施许可合同,并自合同生效之日起三个月内报许可方所在地的专利管理机关备案。
企业实施本单位职工的非职务发明创造专利,依照前款规定办理。
第十六条 企业专利实施许可合同和含有专利许可内容的技术转让合同的谈判、签约,应当有企业专利工作人员参加。

第十七条 实施专利技术取得社会效益、经济效益的,由实施单位出具证明,经专利管理机关认定,该项专利技术视同已通过技术鉴定。
第十八条 企业采用专利技术生产新产品或者许可他人实施本企业专利技术的,按照《湖南省技术市场管理条例》和其他有关规定享受优惠待遇。

第四章 专利权的保护
第十九条 企业、职工发现其专利权被侵犯时,可以请求专利管理机关处理,也可以直接向人民法院起诉。
第二十条 企业请求调处专利纠纷和进行专利诉讼,可以委托企业专利工作人员办理,也可以委托律师或者其他代理人办理。
第二十一条 企业对取得的专利权,应当依法缴纳年费,维持专利权的有效性;拟在法定期限届满前放弃专利权的,应当进行论证,确认继续维持该项专利权对本企业已失去价值。
第二十二条 企业确定技术发展方向,研究开发新产品、新技术和进行技术改造、引进技术,应当充分利用专利文献提供的技术、法律信息,避免重复研究或者防止侵权。
第二十三条 专利管理机关依法查处假冒专利产品假冒专利方法的违法行为,有关单位和个人应当予以协助。

第五章 奖励与处罚
第二十四条 对在企业专利工作中取得显著成绩,使企业获得明显经济效益或者避免重大经济损失的单位和个人,由人民政府或者有关主管部门给予奖励。
第二十五条 取得职务发明创造专利权的企业,应当依照《中华人民共和国专利法》及其实施细则的有关规定,发给发明人或者设计人奖金和报酬。
职务发明创造专利的发明人或者设计人不在专利权人企业或者已离退休的,仍依法享有获得奖金和报酬的权利;发明人或者设计人已去世的,获取奖金和报酬的权利由其继承人依法继承。
企业未按照国家有关规定发给发明人或者设计人奖金和报酬的,发明人或者设计人及其继承人可以请求有关主管部门或者企业所在地专利管理机关依法处理。
第二十六条 取得职务发明创造专利权的企业,应当将专利证书复制件发给发明人或者设计人,并将该项专利及其实施效益情况记入发明人或者设计人技术、业务考绩档案,作为其技术职务聘任和晋升的重要依据。
第二十七条 企业发给职务发明创造专利发明人或者设计人的奖金,企业申请专利、维持专利权所需的费用,可以计入成本费用。企业发给职务发明创造专利发明人或者设计人的报酬,可以从制造专利产品、使用专利方法所获得的利润和取得的使用费中列支。
第二十八条 对压制发明创造,打击迫害发明人或者设计人的,由企业或者有关主管部门视情节轻重给予批评教育或者行政处分;构成犯罪的,由司法机关依法追究刑事责任。
第二十九条 专利管理机关工作人员、企业负责人、企业专利工作人员违反本条例规定,玩忽职守,徇私舞弊,泄露秘密,给国家、企业或者他人造成经济损失的,由所在单位或者上级主管部门根据情节给予行政处分、责令赔偿经济损失;情节严重、构成犯罪的,由司法机关依法追究
刑事责任。

第六章 附 则
第三十条 本条例的规定,事业单位参照执行。
第三十一条 本条例自1994年5月1日起施行。



1994年2月24日

中华人民共和国涉外经济合同法(附英文)

全国人民代表大会


中华人民共和国主席令(六届第22号)

《中华人民共和国涉外经济合同法》已由中华人民共和国第六届全国人民代表大会常务委员会第十次会议于1985年3月21日通过,现予公布,自1985年7月1日起施行。

中华人民共和国主席 李先念
1985年3月21日




中华人民共和国涉外经济合同法

(1985年3月21日第六届全国人民代表大会常务委员会第十次会议通过 1985年3月21日中华人民共和国主席令第二十二号公布 自1985年7月1日起施行)

第一章 总 则
第一条 为了保障涉外经济合同当事人的合法权益,促进我国对外经济关系的发展,特制定本法。
第二条 本法的适用范围是中华人民共和国的企业或者其他经济组织同外国的企业和其他经济组织或者个人之间订立的经济合同(以下简称合同)。但是,国际运输合同除外。
第三条 订立合同,应当依据平等互利、协商一致的原则。
第四条 订立合同,必须遵守中华人民共和国法律,并不得损害中华人民共和国的社会公共利益。
第五条 合同当事人可以选择处理合同争议所适用的法律。当事人没有选择的,适用与合同有最密切联系的国家的法律。
在中华人民共和国境内履行的中外合资经营企业合同、中外合作经营企业合同、中外合作勘探开发自然资源合同,适用中华人民共和国法律。
中华人民共和国法律未作规定的,可以适用国际惯例。
第六条 中华人民共和国缔结或者参加的与合同有关的国际条约同中华人民共和国法律有不同规定的,适用该国际条约的规定。但是,中华人民共和国声明保留的条款除外。
第二章 合同的订立
第七条 当事人就合同条款以书面形式达成协议并签字,即为合同成立。通过信件、电报、电传达成协议,一方当事人要求签订确认书的,签订确认书时,方为合同成立。
中华人民共和国法律、行政法规规定应当由国家批准的合同,获得批准时,方为合同成立。
第八条 合同订明的附件是合同的组成部分。
第九条 违反中华人民共和国法律或者社会公共利益的合同无效。
合同中的条款违反中华人民共和国法律或者社会公共利益的,经当事人协商同意予以取消或者改正后,不影响合同的效力。
第十条 采取欺诈或者胁迫手段订立的合同无效。
第十一条 当事人一方对合同无效负有责任的,应当对另一方因合同无效而遭受的损失负赔偿责任。
第十二条 合同一般应当具备以下条款:
一、合同当事人的名称或者姓名、国籍、主营业所或者住所;
二、合同签订的日期、地点;
三、合同的类型和合同标的的种类、范围;
四、合同标的的技术条件、质量、标准、规格、数量;
五、履行的期限、地点和方式;
六、价格条件、支付金额、支付方式和各种附带的费用;
七、合同能否转让或者合同转让的条件;
八、违反合同的赔偿和其他责任;
九、合同发生争议时的解决方法;
十、合同使用的文字及其效力。
第十三条 合同应当视需要约定当事人对履行标的承担风险的界限;必要时应当约定对标的的保险范围。
第十四条 对于需要较长期间连续履行的合同,当事人应当约定合同的有效期限,并可以约定延长合同期限和提前终止合同的条件。
第十五条 当事人可以在合同中约定担保。担保人在约定的担保范围内承担责任。
第三章 合同的履行和违反合同的责任
第十六条 合同依法成立,即具有法律约束力。当事人应当履行合同约定的义务,任何一方不得擅自变更或者解除合同。
第十七条 当事人一方有另一方不能履行合同的确切证据时,可以暂时中止履行合同,但是应当立即通知另一方;当另一方对履行合同提供了充分的保证时,应当履行合同。当事人一方没有另一方不能履行合同的确切证据,中止履行合同的,应当负违反合同的责任。
第十八条 当事人一方不履行合同或者履行合同义务不符合约定条件,即违反合同的,另一方有权要求赔偿损失或者采取其他合理的补救措施。采取其他补救措施后,尚不能完全弥补另一方受到的损失的,另一方仍然有权要求赔偿损失。
第十九条 当事人一方违反合同的赔偿责任,应当相当于另一方因此所受到的损失,但是不得超过违反合同一方订立合同时应当预见到的因违反合同可能造成的损失。
第二十条 当事人可以在合同中约定,一方违反合同时,向另一方支付一定数额的违约金;也可以约定对于违反合同而产生的损失赔偿额的计算方法。
合同中约定的违约金,视为违反合同的损失赔偿。但是,约定的违约金过分高于或者低于违反合同所造成的损失的,当事人可以请求仲裁机构或者法院予以适当减少或者增加。
第二十一条 当事人双方都违反合同的,应当各自承担相应的责任。
第二十二条 当事人一方因另一方违反合同而受到损失的,应当及时采取适当措施防止损失的扩大;没有及时采取适当措施致使损失扩大的,无权就扩大的损失要求赔偿。
第二十三条 当事人一方未按期支付合同规定的应付金额或者与合同有关的其他应付金额的,另一方有权收取迟延支付金额的利息。计算利息的方法,可以在合同中约定。
第二十四条 当事人因不可抗力事件不能履行合同的全部或者部分义务的,免除其全部或者部分责任。
当事人一方因不可抗力事件不能按合同约定的期限履行的,在事件的后果影响持续的期间内,免除其迟延履行的责任。
不可抗力事件是指当事人在订立合同时不能预见、对其发生和后果不能避免并不能克服的事件。
不可抗力事件的范围,可以在合同中约定。
第二十五条 当事人一方因不可抗力事件不能履行合同的全部或者部分义务的,应当及时通知另一方,以减轻可能给另一方造成的损失,并应在合理期间内提供有关机构出具的证明。
第四章 合同的转让
第二十六条 当事人一方将合同权利和义务的全部或者部分转让给第三者的,应当取得另一方的同意。
第二十七条 中华人民共和国法律、行政法规规定应当由国家批准成立的合同,其权利和义务的转让,应当经原批准机关批准。但是,已批准的合同中另有约定的除外。
第五章 合同的变更、解除和终止
第二十八条 经当事人协商同意后,合同可以变更。
第二十九条 有下列情形之一的,当事人一方有权通知另一方解除合同:
一、另一方违反合同,以致严重影响订立合同所期望的经济利益;
二、另一方在合同约定的期限内没有履行合同,在被允许推迟履行的合理期限内仍未履行;
三、发生不可抗力事件,致使合同的全部义务不能履行;
四、合同约定的解除合同的条件已经出现。
第三十条 对于包含几个相互独立部分的合同,可以依据前条的规定,解除其中的一部分而保留其余部分的效力。
第三十一条 有下列情形之一的,合同即告终止:
一、合同已按约定条件得到履行;
二、仲裁机构裁决或者法院判决终止合同;
三、双方协商同意终止合同。
第三十二条 变更或者解除合同的通知或者协议,应当采用书面形式。
第三十三条 中华人民共和国法律、行政法规规定应当由国家批准成立的合同,其重大变更应当经原批准机关批准,其解除应当报原批准机关备案。
第三十四条 合同的变更、解除或者终止,不影响当事人要求赔偿损失的权利。
第三十五条 合同约定的解决争议的条款,不因合同的解除或者终止而失去效力。
第三十六条 合同约定的结算和清理条款,不因合同的解除或者终止而失去效力。
第六章 争议的解决
第三十七条 发生合同争议时,当事人应当尽可能通过协商或者通过第三者调解解决。
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,提交中国仲裁机构或者其他仲裁机构仲裁。
第三十八条 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。
第七章 附 则
第三十九条 货物买卖合同争议提起诉讼或者仲裁的期限为四年,自当事人知道或者应当知道其权利受到侵犯之日起计算。其他合同争议提起诉讼或者仲裁的期限由法律另行规定。
第四十条 在中华人民共和国境内履行、经国家批准成立的中外合资经营企业合同、中外合作经营企业合同、中外合作勘探开发自然资源合同,在法律有新的规定时,可以仍然按照合同的规定执行。
第四十一条 本法施行之日前成立的合同,经当事人协商同意,可以适用本法。
第四十二条 国务院依据本法制定实施细则。
第四十三条 本法自1985年7月1日起施行。


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ECONOMIC CONTRACTSINVOLVING FOREIGN INTEREST

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 "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)

LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ECONOMIC CONTRACTS
INVOLVING FOREIGN INTEREST
(Adopted at the Tenth Session of the Standing Committee of the
Sixth National People's Congress, promulgated by Order No. 22 of the
President of the People's Republic of China on March 21, 1985, and
effective as of July 1, 1985)

Contents

Chapter I General Provisions
Chapter II The Conclusion of Contracts
Chapter III The Performance of Contracts and Liability for Breach of
Contract
Chapter IV The Assignment of Contracts
Chapter V The Modification, Rescission and Termination of Contracts
Chapter VI The Settlement of Disputes
Chapter VII Supplementary Provisions

Chapter I General Provisions

Article 1
This Law is formulated with a view to protecting the lawful rights and
interests of the parties to Chinese-foreign economic contracts and
promoting the development of China's foreign economic relations.
Article 2
This Law shall apply to economic contracts concluded between enterprises
or other economic organizations of the People's Republic of China and
foreign enterprises, other economic organizations or individuals.
(hereinafter referred to as "contracts"). However, this provision shall
not apply to international transport contracts.
Article 3
Contracts shall be concluded according to the principle of equality and
mutual benefit and the principle of achieving agreement through
consultation.
Article 4
In concluding a contract, the parties must abide by the law of the
People's Republic of China and shall not harm the public interest of the
People's Republic of China.
Article 5
The parties to a contract may choose the proper law applicable to the
settlement of contract disputes. In the absence of such a choice by the
parties, the law of the country which has the closest connection with the
contract shall apply. The law of the People's Republic of China shall
apply to contracts that are to be performed within the territory of the
People's Republic of China, namely contracts for Chinese-foreign equity
joint ventures, Chinese-foreign contractual joint ventures and Chinese-
foreign cooperative exploration and development of natural resources. For
matters that are not covered in the law of the People's Republic of China,
international practice shall be followed.
Article 6
Where an international treaty which is relevant to a contract, and to
which the People's Republic of China is a contracting party or a
signatory, has provided differently from the law of the People's Republic
of China, the provisions of the international treaty shall prevail, with
the exception of those clauses on which the People's Republic of China has
declared reservation.

Chapter II The Conclusion of Contracts

Article 7
A contract shall be formed as soon as the parties to it have reached a
written agreement on the terms and have signed the contract. If an
agreement is reached by means of letters, telegrams or telex and one party
requests a signed letter of confirmation, the contract shall be formed
only after the letter of confirmation is signed. Contracts which are
subject to the approval of the state, as provided for by the laws or
administrative regulations of the People's Republic of China, shall be
formed only after such approval is granted.
Article 8
Appendices specified in a contract shall be integral parts of the
contract.
Article 9
Contracts that violate the law or the public interest of the People's
Republic of China shall be void.
In case any terms in a contract violate the law or the public interest of
the People's Republic of China, the validity of the contract shall not be
affected if such terms are cancelled or modified by the parties through
consultations.
Article 10
Contracts that are concluded by means of fraud or duress shall be void.
Article 11
A party which is responsible for the invalidity of a contract shall be
liable for the losses suffered by the other party as a result of the
contracts becoming invalid.
Article 12
A contract shall, in general, contain the following terms:
(1) the corporate or personal names of the contracting parties and their
nationalities and principal places of business or domicile;
(2) the date and place of the signing of the contract;
(3) the type of contract and the kind and scope of the object of the
contract;
(4) The technical conditions, quality, standard, specifications and
quantity of the object of the contract;
(5) the time limit, place and method of performance;
(6) the price, amount and method of payment, and various incidental
charges;
(7) whether the contract is assignable and, if it is, the conditions for
its assignment;
(8) liability to pay compensation and other liabilities for breach of
contract;
(9) the ways for settling contract disputes; and
(10) the language(s) in which the contract is to be written and its
validity.

Article 13
So far as it may require, a contract shall provide for the limits of the
risks to be borne by the parties in performing the object; if necessary,
it shall provide for the coverage of insurance for the object.
Article 14
Where a contract needs to be performed continuously over a long period,
the parties shall set a period of validity for the contract and may also
stipulate conditions for its extension and its termination before its
expiry.
Article 15
In the contract the parties may agree to provide a guaranty. The guarantor
shall be held liable within the agreed scope of guaranty.

Chapter III The Performance of Contracts and Liability for Breach of Contract

Article 16
A contract shall be legally bindings as soon as it is established in
accordance with the law. The parties shall perform their obligations
stipulated in the contract. No party shall unilaterally modify or rescind
the contract.
Article 17
A party may temporarily suspend its performance of the contract if it has
conclusive evidence that the other party is unable to perform the
contract. However, it shall immediately inform the other party of such
suspension. It shall perform the contract if and when the other party
provides a sure guarantee for performance of the contract. If a party
suspends performance of the contract without conclusive evidence of the
other party's inability to perform the contract, it shall be liable for
breach of contract.
Article 18
If a party fails to perform the contract or its performance of the
contractual obligations does not conform to the agreed terms. which
constitutes a breach of contract, the other party is entitled to claim
damages or demand other reasonable remedial measures. If the losses
suffered by the other party cannot be completely made up after the
adoption of such remedial measures, the other party shall still have the
right to claim damages.
Article 19
The liability of a party to pay compensation for the breach of a contract
shall be equal to the loss suffered by the other party as a consequence of
the breach. However, such compensation may not exceed the loss which the
party responsible for the breach ought to have foreseen at the time of the
conclusion of the contract as a possible consequence of a breach of
contract.
Article 20
The parties may agree in a contract that, if one party breaches the
contract, it shall pay a certain amount of breach of contract damages to
the other party; they may also agree upon a method for calculating the
damages resulting from such a breach. The breach of contract damages as
stipulated in the contract shall be regarded as compensation for the
losses resulting from breach of contract. However, if the contractually
agreed breach of contract damages are far more or far less than is
necessary to compensate for the losses resulting from the breach, the
party concerned may request an arbitration body or a court to reduce or
increase them appropriately.

Article 21
If both parties breach the contract, each shall be commensurately liable
for the breach of contract that is its responsibility.
Article 22
A party which suffers losses resulting from a breach of contract by the
other party shall promptly take appropriate measures to prevent the losses
from becoming severer. If the losses are aggravated as a result of its
failure to adopt appropriate measures, it shall not be entitled to claim
compensation for the aggravated part of the losses.
Article 23
If a party fails to pay on time any amount stipulated as payable in the
contract or any other amount related to the contract that is payable, the
other party is entitled to interest on the amount in arrears. The method
for calculating the interest may be specified in the contract.
Article 24
If a party is prevented from performing all or part of its obligations
owing to force majeure, it shall be relieved of all or part of its
obligations.
If a party cannot perform its obligations within the contractually agreed
time limit owing to force majeure, it shall be relieved of the liability
for delayed performance during the aftereffect of the event.
Force majeure means an event that the parties could not have foreseen at
the time of conclusion of the contract, both parties being unable to
either avoid or overcome its occurrence and consequences.
The scope of force majeure may be specified in the contract.
Article 25
The party which fails to perform wholly or in part its contractual
obligations owing to force majeure shall promptly inform the other party
so as to mitigate possible losses inflicted on the other party, and shall
also provide a certificate issued by the relevant agency within a
reasonable period of time.

Chapter IV The Assignment of Contracts

Article 26
When a party assigns, wholly or in part, its contractual rights and
obligations to a third party, it must obtain the consent of the other
party.
Article 27
In the case of a contract which, according to the laws or administrative
regulations of the People's Republic of China, is to be formed with the
approval of the state, the assignment of the contractual rights and
obligations shall be subject to the approval of the authority which
approved the contract, unless otherwise stipulated in the approved
contract.

Chapter V The Modification, Rescission and Termination of Con- tracts

Article 28
A contract may be modified if both parties agree through consultation.
Article 29
A party shall have the right to notify the other party that a contract is
rescinded in any of the following situations:
(1) if the other party has breached the contract, thus adversely affecting
the economic benefits they expected to receive at the time of the
conclusion of the contract;
(2) if the other party fails to perform the contract within the time limit
agreed upon in the contract, and again fails to perform it within the
reasonable period of time allowed for delayed performance;
(3) if all the obligations under the contract cannot be performed owing to
force majeure; or
(4) if the contractually agreed conditions for the rescission of the
contract are present.
Article 30
For a contract consisting of several independent parts, some may be
rescinded according to the provisions of the preceding article while the
other parts remain valid.
Article 31
A contract shall be terminated in any one of the following situations:
(1) if the contract has already been performed in accordance with the
agreed terms;
(2) if an arbitration body or a court has decided that the contract shall
be terminated; or
(3) if the parties agree through consultation to terminate the contract.
Article 32
Notices or agreements on the modification or rescission of contracts shall
be made in writing.
Article 33
In the case of a contract which, according to the laws or administrative
regulations of the People's Republic of China, is to be established with
the approval of the state, any significant modification of the contract
shall be subject to the approval of the authority which approved the
contract, and the rescission of the contract shall be filed with the same
authority for the record.
Article 34
The modification, rescission or termination of a contract shall not affect
the rights of the parties to claim damages.
Article 35
The contractually agreed terms for the settlement of disputes shall not
become invalid because of the rescission or termination of a contract.

Article 36
The contractually agreed terms for the settlement of accounts and
liquidation of a contract shall not become invalid because of the
rescission or termination of the contract.

Chapter VI The Settlement of Disputes

Article 37
If disputes over a contract develop, the parties shall, as far as
possible, settle them through consultation, or through mediation by a
third party.
If the parties are unwilling to settle their dispute through consultation
or mediation, or if consultation or mediation proves unsuccessful, they
may, in accordance with the arbitration clause provided in the contract or
a written arbitration agreement reached by the parties afterwards, submit
the dispute to a Chinese arbitration body or any other arbitration body
for arbitration.
Article 38
If no arbitration clause is provided in the contract, and a written
arbitration agreement is not reached afterwards, the parties may bring
suit in a people's court.

Chapter VII Supplementary Provisions

Article 39
The time limit for filing suit or applying for arbitration in a dispute
over a contract for the purchase and sale of goods shall be four years,
counting from the day when the party was aware or ought to have been aware
of its rights' being infringed upon. The time limit for filing suit or
applying for arbitration in a dispute over any other contract shall be
stipulated separately by law.
Article 40
If new legal provisions are formulated while contracts for Chinese-foreign
equity joint ventures, Chinese-foreign contractual joint ventures, or
Chinese-foreign cooperative exploration and development of natural
resources, which have been concluded with the approval of the state, are
being performed within the territory of the People's Republic of China,
the performance may still be based on the terms of the contracts.
Article 41
This Law may apply to contracts concluded before it goes into effect if
this is agreed to by the parties through consultation.
Article 42
The State Council shall, in accordance with this Law, formulate rules for
its implementation.
Article 43
This Law shall go into effect on July 1, 1985.



1985年3月21日