中华人民共和国私营企业暂行条例 Provisional Regulations of the Peoples Republic of China on Private Enterprises

n” or its “Business License” cannot be suspended and revoked， except that it is suspended and revoked by the departments in charge of administration of industry and commerce according to legal procedures.

　　Chapter 5 Labour Management of the Private Enterprise

　　Article 27 When the private enterprise employs staff and workers， the two parties shall， according to the principles of equality， willingness， consultation and consensus， sign the labour contract in a written form to define the rights and obligations of the two parties.

　　The labour contract of the private enterprise shall be put on file to the local departments of labour administration and management.

　　Article 28 The labour contract shall include the following items：

　　（1） the requirements of the quality and quantity of the labour of the staff an d workers；

　　（2） the term of the contract；

　　（3） the working conditions；

　　（4） payment for labour， insurance and welfare treatment；

　　（5） discipline of working；

　　（6） responsibility for breach of the labour contract；

　　（7） other items reached by the two parties.

　　Article 29 The labour disputes occurred from the private enterprise shall be settled with reference to the Interim Provisions on Handling the Labour Dispute of the State-owned Enterprise.

　　Article 30 The private enterprise must implement the relevant stipulations of the State on labour protection， set up necessary rules and system， and provide with security and sanitation facilities， thus ensuring safety and health of the staff and workers.

　　The private enterprise must procure insurance for the staff and workers engaging in such jobs related to the health and security of their life according to the provisions of the State.

　　The private enterprise， if having capacity， shall procure social insurance for its staff and workers.

　　Article 31 The private enterprise shall institute an eight-hour working day system.

　　Article 32 It is prohibited for the private enterprise to employ child labour who has not reached the age of 16.

　　Article 33 The trade union of a private enterprise has the right to

sign a collective contract on behalf of the staff and workers， protect lawful rights and interests of the staff and workers， and support the activities of production and operation of the enterprise.

　　Chapter 6 Financial Affairs and Tax of the Private Enterprise

　　Article 34 The private enterprise shall， within 30 days from the date of getting its “Business License of Enterprise Legal Person” or its “Business License”， apply and report to the local tax authority for carrying out tax registration .

　　Article 35 The private enterprise must， in accordance with the finance and accounting regulations of the State and provisions of the tax authority， set up its financial and accounting system， allocate personnel in charge of finance and accounting， establish the accounting books， make up and report the statement of financial affairs， perform strictly the obligation of tax-paying and accept the supervision and check of the tax authority.

　　Article 36 The salary of the factory manager （or the general manager or the chairman of the board of directors） of the private enterprise may be defined no more than 10 times of the average salary of the staff and workers of the enterprise.

　　Article 37 The income tax of private enterprise shall be imposed in accordance with Interim Regulations of the People's Republic of China on Income Tax of the Private Enterprise and other relevant provisions.

　　Article 38 After payment of taxes， the proportion of the profits earned by the private enterprise for the productive development fund shall not be less than 50%. If the proportion is less than 50% owing to special reasons， it must be approved by the tax authority.

　　The productive development fund of a private enterprise may be used in the fields of increasing its capital for production expansion， investing in other enterprises， paying off its loan or making up the losses of the enterprise. If used for other purposes， it must be approved by the tax authority.

　　Article 39 For the income of salary and gains allotted from profit-after-tax， the private enterprise investor shall pay the personal income adjusted tax according to law.

　　Chapter 7 Supervision and Punishment

　　Article 40 The departments in charge of administration of industry and commerce shall strengthen the supervision and administration over the private enterprise， protect its lawful business operation and make check and punishment on the illegal business activities.

　　Every department in charge in the related lines of business shall be responsible for the direction， help and administration to the production and operation of the private enterprise.

　　Article 41 If the private enterprise conducts one of the following actions， the departments in charge of administration of industry and commerce shall， depending on the seriousness of the individual case， impose different punishment including warning， fining， confiscating the unlawful income， ordering to close for rectification and suspending its “Business License”：

　　（1） concealing the facts and making fraud in registration or doing business without approval and registration；

　　（2） dealing with operation beyond the scope of business upon approval and registration or going through the registration formalities of alteration， registration and cancellation in violation of the provisions；

　　（3） forging， altering， renting， transferring， selling the “Business License” or duplicating it without permission；

　　（4） engaging in unlawful business activities.

　　The private enterprise qualified as legal person which violates the provisions for administration of registration shall be punished according to the Regulation of the People's Republic of China for Registration of Enterprise Legal Person.

　　Article 42 The private enterprise who conducts one of the following actions shall be imposed a punishment of warning or

fining according to the seriousness of the individual case by the departments in charge of labour administration：

　　（1） conducting in production and operation in violation of the provisions for labour protection of the State；

　　（2） employing the child labour；

　　（3） infringing upon the legal rights and interests of the staff and workers.

　　Article 43 The private enterprise who conducts actions in violation of Article 38 of these Regulations shall be given punishment of warning or fining by the tax authority according to the seriousness of the individual case.

　　Article 44 If the private enterprise is not satisfied with decision on punishment made by the departments. in charge according to Articles 41 and 42 of these Regulations， it may， within 15 days from the date of receipt of the notification of punishment， apply for reconsideration to the department at next higher level than that which made the decision of punishment. The department shall， within 30 days from the date of receipt of the application， make the decision of reconsideration. And if the applicant is not satisfied with the decision of reconsideration， it may bring an action at the people's court within 30 days from the date of receipt of the notification.

　　If the private enterprise does not apply for reconsideration or bring an action at the people's court within the term specified， the decision of punishment shall enter into force.

　　Article 45 The private enterprise in violation of laws and regulations of the State relating to tax， resource， administration of industry and commerce， price， finance， measurement， quality， sanitation， environment protection shall be punished by the relevant authorities according to law.

　　Article 46 If the personnel of the departments in charge violates the provisions of these Regulations， abusing power， seeking personal gains by fraud， accepting bribes or infringing upon legal rights and interests of the private enterprise， the related departments in charge shall give administrative punishment or economic punishment according to the seriousness of the individual case. For those who violate the criminal law， the judicial authority shall investigate and affix the criminal responsibility according to law.

　　Chapter 8 Supplementary Provisions

　　Article 47 The State Administration of Industry and Commerce is responsible for the interpretation of these Regulations； The implementing measures shall be formulated by the State Administration of Industry and Commerce together with other departments concerned.

　　Article 48 These Regulations shall enter into force from July 1， 1988

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