The National People's Congress


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-PRISES

(Adopted at the Fourth Session of the Sixth National People's
Congress, promulgated by Order No. 39 of the President of the People's
Republic of China and effective as of April 12, 1986)


Article 1
With a view to expanding economic cooperation and technical exchange with
foreign countries and promoting the development of China's national
economy, the People's Republic of China permits foreign enterprises, other
foreign economic organizations and individuals (hereinafter collectively
referred to as "foreign investors") to set up enterprises with foreign
capital in China and protects the lawful rights and interests of such
enterprises.
Article 2
As mentioned in this Law, "enterprises with foreign capital" refers to
those enterprises established in China by foreign investors, exclusively
with their own capital, in accordance with relevant Chinese laws. The term
does not include branches set up in China by foreign enterprises and other
foreign economic organizations.
Article 3
Enterprises with foreign capital shall be established in such a manner as
to help the development of China's national economy; they shall use
advanced technology and equipment or market all or most of their products
outside China. Provisions shall be made by the State Council regarding
the lines of business which the state forbids enterprises with foreign
capital to engage in or on which it places certain restrictions.
Article 4
The investments of a foreign investor in China, the profits it earns and
its other lawful rights and interests are protected by Chinese law.
Enterprises with foreign capital must abide by Chinese laws and
regulations and must not engage in any activities detrimental to China's
public interest.
Article 5
The state shall not nationalize or requisition any enterprise with foreign
capital. Under special circumstances, when public interest requires,
enterprises with foreign capital may be requisitioned by legal procedures
and appropriate compensation shall be made.
Article 6
The application to establish an enterprise with foreign capital shall be
submitted for examination and approval to the department under the State
Council which is in charge of foreign economic relations and trade, or to
another agency authorized by the State Council. The authorities in charge
of examination and approval shall, within 90 days from the date they
receive such application, decide whether or not to grant approval.
Article 7
After an application for the establishment of an enterprise with foreign
capital has been approved, the foreign investor shall, within 30 days from
the date of receiving a certificate of approval, apply to the industry and
commerce administration authorities for registration and obtain a business
licence. The date of issue of the business licence shall be the date of
the establishment of the enterprise.
Article 8
An enterprise with foreign capital which meets the conditions for being
considered a legal person under Chinese law shall acquire the status of a
Chinese legal person, in accordance with the law.
Article 9
An enterprise with foreign capital shall make investments in China within
the period approved by the authorities in charge of examination and
approval. If it fails to do so, the industry and commerce administration
authorities may cancel its business licence. The industry and commerce
administration authorities shall inspect and supervise the investment
situation of an enterprise with foreign capital.
Article 10
In the event of a separation, merger or other major change, an enterprise
with foreign capital shall report to and seek approval from the
authorities in charge of examination and approval, and register the change
with the industry and commerce administration authorities.
Article 11
The production and operating plans of enterprises with foreign capital
shall be reported to the competent authorities for the record.
Enterprises with foreign capital shall conduct their operations and
management in accordance with the approved articles of association, and
shall be free from any interference.
Article 12
When employing Chinese workers and staff, an enterprise with foreign
capital shall conclude contracts with them according to law, in which
matters concerning employment, dismissal, remuneration, welfare benefits,
labour protection and labour insurance shall be clearly prescribed.
Article 13
Workers and staff of enterprises with foreign capital may organize trade
unions in accordance with the law, in order to conduct trade union
activities and protect their lawful rights and interests.
The enterprises shall provide the necessary conditions for the activities
of the trade unions in their respective enterprises.
Article 14
An enterprise with foreign capital must set up account books in China,
conduct independent accounting, submit the fiscal reports and statements
as required and accept supervision by the financial and tax authorities.
If an enterprise with foreign capital refuses to maintain account books in
China, the financial and tax authorities may impose a fine on it, and the
industry and commerce administration authorities may order it to suspend
operations or may revoke its business licence.
Article 15
Within the scope of the operations approved, enterprises with foreign
capital may purchase, either in China or from the world market, raw and
semi-processed materials, fuels and other materials they need. When these
materials are available from both sources on similar terms, first priority
should be given to purchases in China.
Article 16
Enterprises with foreign capital shall apply to insurance companies in
China for such kinds of insurance coverage as are needed.
Article 17
Enterprises with foreign capital shall pay taxes in accordance with
relevant state provisions for tax payment, and may enjoy preferential
treatment for reduction of or exemption from taxes.
An enterprise that reinvests its profits in China after paying the income
tax, may, in accordance with relevant state provisions, apply for refund
of a part of the income tax already paid on the reinvested amount.
Article 18
Enterprises with foreign capital shall handle their foreign exchange
transactions in accordance with the state provisions for foreign exchange
control. Enterprises with foreign capital shall open an account with the
Bank of China or with a bank designated by the state agency exercising
foreign exchange control. Enterprises with foreign capital shall manage
to balance their own foreign exchange receipts and payments. If, with the
approval of the competent authorities, the enterprises market their
products in China and consequently experience an imbalance in foreign
exchange, the said authorities shall help them correct the imbalance.
Article 19
The foreign investor may remit abroad profits that are lawfully earned
from an enterprise with foreign capital, as well as other lawful earnings
and any funds remaining after the enterprise is liquidated.
Wages, salaries and other legitimate income earned by foreign employees in
an enterprise with foreign capital may be remitted abroad after the
payment of individual income tax in accordance with the law.
Article 20
With respect to the period of operations of an enterprise with foreign
capital, the foreign investor shall report to and secure approval from the
authorities in charge of examination and approval. For an extension of the
period of operations, an application shall be submitted to the said
authorities 180 days before the expiration of the period. The authorities
in charge of examination and approval shall, within 30 days from the date
such application is received, decide whether or not to grant the
extension.
Article 21
When terminating its operations, an enterprise with foreign capital shall
promptly issue a public notice and proceed with liquidation in accordance
with legal procedure. Pending the completion of liquidation, a foreign
investor may not dispose of the assets of the enterprise except for the
purpose of liquidation.
Article 22
At the termination of operations, the enterprise with foreign capital
shall nullify its registration with the industry and commerce
administration authorities and hand in its business licence for
cancellation.
Article 23
The department under the State Council which is in charge of foreign
economic relations and trade shall, in accordance with this Law, formulate
rules for its implementation, which shall go into effect after being
submitted to and approved by the State Council.
Article 24
This Law shall go into effect on the day of its promulgation.




Important Notice:
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.

黑龙江省人民政府办公厅


黑政办发〔2004〕25号


黑龙江省人民政府办公厅转发省教育厅关于对县级人民政府教育工作进行督导评估工作方案的通知

大兴安岭地区行政公署，各市、县人民政府，省政府各直属单位：
　　经省政府领导同意，现将省教育厅《关于对县级人民政府教育工作进行督导评估的工作方案》转发给你们，请认真贯彻执行。

2004年5月21日



关于对县级人民政府教育工作
进行督导评估的工作方案
（省教育厅　2004年4月25日）


　　为深入贯彻落实《国务院关于基础教育改革与发展的决定》（国发〔2001〕21号）、《国务院关于进一步加强农村教育工作的决定》（国发〔2003〕19号）精神，按照《国务院办公厅转发教育部关于建立对县级人民政府教育工作进行督导评估制度意见的通知》（国办发〔2004〕8号）要求，并结合我省实际，特制定本方案。
　　一、督导评估的目的
　　建立对县级人民政府教育工作进行督导评估的制度，是按照党的十六大提出的决策、执行、监督相协调的要求，促进县级人民政府依法履行教育管理职责的一项重要举措。我国实行“以县为主”的农村义务教育管理体制后，县级人民政府担负着统筹管理县域内教育工作的重要责任。加强对县级人民政府教育工作的督导评估，有利于教育优先发展战略和科教兴省战略的实施，有利于县级人民政府加强对教育工作的领导和管理，对进一步巩固提高“两基”成果，逐步实现“双高”普九目标，推动基础教育以及县域内各类教育的改革和发展具有重要意义。
　　二、督导评估的主要内容
　　（一）领导职责。
　　1.巩固和完善“以县为主”的农村义务教育管理体制，全面落实统筹管理本地教育发展规划、经费安排使用、校长和教师人事管理以及县域内各类教育协调发展的责任，并制定相应的政策和措施予以保障。
　　2.确立科教兴县战略，把教育工作列入县级人民政府重要议事日程，把教育改革与发展作为一项重要内容纳入本地经济社会发展规划和年度计划，并作为基础设施建设的重点领域。
　　3.建立县级人民政府及其有关职能部门教育工作目标责任制，明确县级人民政府主要负责人是教育工作的第一责任人。坚持依法行政，依法治教，抓好各项教育政策的落实，每年年初要逐级签订责任状，年底检查落实情况。
　（二）教育改革与发展。
　　1.把农村教育作为教育工作的重中之重，切实做好“两基”巩固提高工作，努力推进普及九年义务教育。
　　2.加快高中阶段教育和学前三年教育的发展。积极推动各类教育改革，严格执行国家和省课程计划，全面推进素质教育，努力提高教育质量。切实做到县域内各类教育的协调发展，公办教育与民办教育共同发展，形成基础教育、职业教育和成人教育“三教统筹”的教育改革与发展新格局。
　　3.认真做好中小学德育工作，增强德育工作的针对性和实效性，切实提高德育质量，形成学校、家庭和社会齐抓共管的德育工作新格局。
　　4.重视优化育人环境，加强对学校周边环境的综合治理，加强社区教育，逐步建立满足学生需要的校外教育设施和劳动教育基地。
　　（三）经费投入与管理。
　　1.根据法律法规和有关政策规定,切实做到“三个增长”,即教育财政拨款的增长高于财政经常性收入的增长，在校生人数平均教育费用逐步增长，教师工资和学生人均公用经费逐步增长。按照省政府确定的生均公用经费标准，及时足额拨付，确保学校工作正常运转。
　　2.按照建立公共财政体制的要求，调整县级财政支出结构，将教育事业所需经费单独列项，纳入预算，优先安排，并依法向同级人民代表大会或其常委会专题报告教育经费预算、决算情况，接受其监督和检查。
　　3.建立和完善中小学教职工工资保障机制。将中小学教职工工资全额纳入县本级财政预算，按照国家统一规定的工资项目、标准，按时足额发放。
　　4.建立健全中小学校舍维护、改造和建设保障机制。完善校舍定期勘察、鉴定工作制度，将维护、改造和建设农村中小学校舍纳入社会事业发展和基础设施建设规划，把所需经费纳入政府预算。
　　5.安排使用上级转移支付资金时要优先保证教育经费支出，确保上级拨付的专项教育资金按时足额拨付到位，严禁截留、挤占和挪用各种教育经费。
　　6.鼓励和引导社会各界和人民群众捐资助学，全面落实对困难家庭学生实施免费义务教育的相关政策，建立多渠道的帮扶制度及助学金制度。省级下达的资助特困学生的资金要全部用于资助特困学生。
　　（四）办学条件。
　　1.坚持因地制宜和从实际出发的原则，合理调整教育结构和学校网点布局，逐步缩小学校间差距，促进义务教育均衡发展。
　　2.生均建筑面积、图书、实验仪器、远程教育设备等各项教学设施设备，逐步达到国家和省规定标准。农村中小学校建设和危房改造要统筹规划，新建校舍最低使用年限达到50年，及时消除危房，学生宿舍、食堂、厕所等符合有关规定，确保学生安全。大力实施农村中小学现代远程教育工程，农村初中基本具备计算机教室，农村小学基本具备卫星教学收视点。
　　（五）教师队伍建设。
　　1.调整优化教职工队伍结构，建设高素质专业化的教师队伍，教师数量、结构和素质满足教育事业发展的需要。加强中小学编制管理，认真执行省定中小学教职工编制标准，搞好本地区编制核定工作，做好中小学教职工定岗、定员和分流工作。
　　2.全面实施教师资格制度，认真落实《中华人民共和国教师法》和《教师资格条例》，严禁聘任不具备教师资格的人员担任教师。全面推行教师聘任制度，严格聘任程序，坚持聘任标准，明确聘期内的岗位职责和工作任务，保证聘任工作的合理、公正和公平。
　　3.加强教师思想政治教育工作，使教师爱岗敬业，为人师表，教书育人。要对教师职业道德、履行岗位职责情况进行认真考核。将考核结果作为对教师续聘、晋职晋级、评模选优的重要依据。
　　4.积极推进中小学教师定期交流制度，认真落实《黑龙江省人民政府办公厅转发省教委关于在全省开展学校对口支援工作意见的通知》（黑政办发〔2000〕34号）精神，搞好教师交流工作，提高农村中小学教育质量。
　　5.完善中小学校长负责制，积极推行校长聘任制，严格掌握校长任职条件。认真落实《黑龙江省中小学教师继续教育规定》和《黑龙江省中小学校长培训规定》，加强中小学校长和教师培训。
　　（六）教育管理。
　　 1.逐步建立完善的决策、执行、监督相结合的教育管理体制，遵循教育规律，规范办学行为，实施科学管理。建立对教育重大问题集体研究决策制度。县级人民政府及其有关部门对教育的发展规划，校长任用，经费安排，教师聘任重大问题要集体决定，并且公开、透明，严格按程序办理。
　　2.建立目标责任制和行政考核制度，县级人民政府及其有关部门都要建立教育目标责任制和考核制度，推进教育目标的实现。建立县级党政领导班子成员联系学校制度，党政领导要经常深入学校调查研究，及时解决教育热点、难点问题，帮助学校解决办学的实际困难。要经常检查和整治学校周边环境，维护学校及师生的安全和正常教育教学秩序。加强社区和学校的沟通和合作，营造有利于青少年学生健康成长的社会环境。
　　3.建立和健全教育督导机构，建设一支专兼职相结合的督学队伍，积极开展对县级人民政府教育工作自评和对乡（镇）街道和中小学校的督导评估工作。
　　三、督导评估的范围
　　督导评估的范围为全省各县、不设区的市、市辖区和企业办学单位，对象是县级人民政府及其有关职能部门。
　　对县级人民政府教育工作进行督导评估工作要与“两基”巩固提高和“双高”普九县（市、区）验收工作结合进来。各县（市、区）人民政府和企业办学单位要严格按照省政府教育督导室下发的《县（市、区）政府教育工作评估标准（试行）》和《县（市、区）政府“双高”普九工作督导评估标准（试行）》，认真做好评估工作。
　　四、督导评估的程序和方法
　　（一）督导评估的程序。
　　l.县级自评。县级人民政府根据任期内教育工作目标责任制，按照本方案、《县（市、区）政府教育工作督导评估标准（试行）》和《县（市、区）政府“双高”普九工作督导评估标准（试行）》要求，每年进行自我评估。同时，将自评结果分别上报省、市两级人民政府及其教育督导部门。
　　2.市（地）级复查。市（地）级人民政府及其教育督导部门每年汇总分析所辖各县(市、区)自评结果，针对存在的突出问题，及时提出限期整改意见，并组织督学和有关方面专家，组成督导评估组，按计划对所辖各县（市、区）进行复查，一般在2至4年内完成一轮对县级人民政府教育工作的督导评估工作。同时，将督导评估结果报省人民政府及其教育督导部门，并在当地予以公布。
　　3.省级督导评估。省人民政府教育督导部门每年根据县级自评和市（地）级复查的结果，组织省督学和有关部门分期分批对县级人民政府教育工作进行督导评估，系统总结分析其工作状况、办学水平和教育质量，提出有针对性的指导性意见和综合性评价。我省计划在5年内完成首轮对县级人民政府和企业办学单位教育工作的督导评估工作。
　　4.结果反馈。省、市两级人民政府的督导评估结果应及时向被督导评估的县级人民政府反馈，同时抄报上级有关部门，列入县级人民政府及其主要领导政绩考核的重要内容，作为有关项目立项、专项拨款、表彰奖励和责任追究等方面的重要依据。建立督导评估报告定期公报制度，及时公布督导评估结果，接受群众监督。省级人民政府督导评估报告应同时抄送国家教育督导团。
　　（二）督导评估的方法。
　　督导评估工作要坚持实事求是，坚持公开、公平、公正，坚持督政与督学相结合，坚持鉴定性评估和发展性评估相结合，坚持经常性检查和综合性督导评估相结合，重在评估实效。通过听取县级人民政府教育工作情况汇报，查阅有关文件档案资料，核实有关数据和账目，召开座谈会、听证会，深入部分乡镇和各级各类学校实际调查，汇总认定有关信息，研商评估意见，向县级人民政府反馈评估意见，对县级人民政府进行督导评估。
　　对县级人民政府教育工作督导评估结果分为优秀、合格、不合格三个档次。凡被评为优秀的县（市、区），省人民政府给予表彰奖励。被评为不合格的县（市、区），要限期整改，整改后经复查仍然不合格的，取消“两基”达标称号，并责成其重新申报“两基”验收。参加“双高”普九验收的县（市、区），经评估达到“双高”普九标准的，省人民政府授予“双高”普九县（市、区）称号并予以表彰奖励。
　　企业可按照本方案，对被评为优秀和达到“双高”普九标准的企业办学单位给予奖励。
　　五、切实加强对督导评估工作的领导
　　各地、各有关部门要高度重视对县级人民政府教育工作的督导评估工作，认真组织，精心实施，确保督导评估工作的顺利开展。对县级人民政府教育工作进行督导评估工作要在省人民政府领导下，由省政府教育督导室组织实施。各市（地）、县（市、区）要成立由当地政府主要领导为组长，有关部门领导参加的督导评估工作领导小组，组织本地区的教育评估工作。各市（地）、县（市、区）教育督导部门要认真履行职责，认真搞好对县级人民政府教育工作的督导评估工作。各市（地）、县（市、区）有关职能部门要积极支持并参加对县级人民政府教育工作的督导评估。要通过对县级人民政府教育工作的督导评估，推动教育事业的改革和发展。