Whole Document (法规全文) REGULATIONS FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'SREPUBLIC OF CHINA ON CHINESE-FOREIGN EQUITY JOINT VENTURES(Promulgated by the State Council on September 20, 1983)
Chapter I General Provisions
Article 1 These Regulations are formulated with a view to facilitating the smooth implementation of the Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures (hereinafter referred to as the Law on Chinese-Foreign Equity Joint Ventures).
Article 2 Chinese-foreign equity joint ventures (hereinafter referred to as joint ventures) established within China's territory in accordance with the Law on Chinese-foreign Equity Joint Ventures are legal persons in China and are subject to the jurisdiction of Chinese laws and enjoy protection there of.
Article 3 Joint ventures established within China's territory shall be able to promote the development of China's economy and the raising of scientific and technological levels for the benefit of socialist modernization. Joint ventures permitted to be established are mainly in the following industries:
(1) Energy development, the building material, chemical and metallurgical industries;
(2) Machine manufacturing, instrument and meter industries and offshore oil exploitation equipment manufacturing;
(3) Electronics and computer industries, and communication equipment manufacturing;
(4) Light, textile, foodstuffs, medicine, medical apparatus and packaging industries;
(5) Agriculture, animal husbandry and aquiculture;
(6) Tourism and service trades.
Article 4 Joint ventures to be applied for their establishment shall lay stress on economic results and shall comply with one or several of the following requirements:
(1) They shall adopt advanced technical equipment and scientific managerial methods which help increase the variety, improve the quality and raise the output of products and save energy and materials;
(2) They shall prove to be conducive to technical renovation of enterprises and
be able to bring about quicker returns and bigger profits with less investment;
(3) They shall help expand exports and thereby increase foreign currency receipts;
(4) They shall help train technical and managerial personnel.
Article 5 Application for establishing joint ventures shall not be approved if they involve any of the following circumstances:
(1) Detriment to China's sovereignty;
(2) Violation of Chinese Law;
(3) Nonconformity with the requirements of the development of China’s national economy;
(4) Environmental pollution;
(5) Obvious inequity in the agreements, contracts and articles of association signed, impairing the rights and interests of one of the parties.
Article 6 unless otherwise stipulated, the government department in charge of the Chinese joint venturer in a joint venture shall be the department in charge of the joint venture (hereinafter referred to as the department in charge). If a joint venture has two or more Chinese joint venturers which are under different departments or from different regions, the departments and regions concerned shall, through consultation, designate a department in charge. Departments in charge are responsible for providing guidance and assistance and exercising supervision over the joint ventures.
Article 7 A joint venture has the right to independently conduct business operations and management within the scope as prescribed by Chinese laws and regulations, and by the agreement, contract and articles of association of the joint venture. The departments concerned shall provide support and assistance.
Chapter II Establishment and Registration
Article 8 The establishment of a joint venture in China is subject to examination and approval by the Ministry of Foreign Economic Relations and Trade of the People's Republic of China (hereinafter referred to as the MOFERT).Upon approval, an Approval Certificate shall be issued by the MOFERT. The MOFERT may entrust the people's governments in the related provinces, autonomous regions, and municipalities directly under the Central Government or relevant ministries or bureaus under the State Council (hereinafter referred to as the entrusted office) with the power to examine and approve the establishment of joint ventures that comply with the following conditions:
(1) The total amount of investment is within the limit set by the State Council and the source of capital of the Chinese venturers has been ascertained;
(2) No additional allocation of raw materials by the State is required and the national balance as to fuel, power transportation and foreign trade export quotas is not affected. The entrusted office, after approving the establishment of a joint venture,
shall report the same to the MOFERT for the record. An Approval Certificate shall be issued by the MOFERT. (The MOFERT and the entrusted office will hereinafter be generally referred to as the examining and approving authorities.)
Article 9 The following procedures shall be followed in the establishment of a joint venture:
(1) It is the Chinese joint venturer in a joint venture that shall submit to its department in charge a project proposal and a preliminary feasibility study report of the joint venture to be established with foreign joint venturer. The proposal and the preliminary feasibility study report, upon examination and approval by the department in charge, shall be submitted to the examining and approving authorities for final approval. The parties to the venture shall then conduct work centering around the feasibility study, and then proceed on this basis, to negotiate and sign joint venture agreement, contract and articles of association;
(2) When applying for the establishment of a joint venture, the Chinese joint venturer is responsible for the submission of the following documents to the examining and approving authorities:
(a) A written application for the establishment of the joint venture;
(b) The feasibility study report jointly prepared by the parties to the venture;
(c) Joint venture agreement, contract and articles of association signed by representatives authorized by the parties to the venture;
(d) List of candidates for chairman and vice-chairman of board of directors and directors nominated by the parties to the venture;
(e) Written opinions concerning the establishment of the said venture of the department in charge and the people's government of the province, autonomous region or municipality directly under the Central Government where the joint venture is located. The aforesaid documents shall be written in Chinese. Documents (b), (c) and (d) may be written
simultaneously in a foreign language agreed upon by the parties to the joint venture. Both versions are equally authentic.
Article 10 Upon receipt of the documents stipulated in Article 9 (2), the examining and approving authorities shall, within 3 months, decide whether to approve or disapprove them. Should anything inappropriate be found in any of the aforementioned documents, the examining and approving authorities shall demand an amendment within a limited time? Otherwise, no approval shall be granted.
Article 11 The applicant shall, within one month as of the receipt of the Approval Certificate, register with the administrative department for industry and commerce of the province, autonomous region or municipality directly under the Central Government in accordance with the provisions of the Measures of the People's Republic of China for the Administration of the Registration of Chinese-Foreign Equity Joint Ventures (hereinafter referred to as registration administration office). The date of the issuance of its business license is the date of the formal establishment of the joint venture.
Article 12 Any foreign investor who intends to establish a joint venture in China but is unable to find a specific co-operator in China may submit a preliminary plan for the joint venture project and entrust the China International Trust and Investment Corporation (CITIC) or a trust and investment corporation of a trust and investment corporation of a province, autonomous region or municipality directly under the Central Government, or a relevant government department or a non-governmental organization, to recommend Chinese
co-operators.
Article 13 He "joint venture agreement" mentioned in this Chapter refers to the document agreed upon by the parties to the joint venture on some major points and principles governing the establishment of the joint venture. "Joint venture contract" refers to the document agreed upon and concluded by the parties to the joint venture on their mutual rights and obligations. "Articles of association" refers to the document agreed upon by the parties to the joint venture specifying the purpose, organizational principles and method of management of the joint venture in compliance with the principles of the joint venture contract. Where the joint venture agreement comes into conflict with the contract, the latter shall prevail. The parties to the joint venture may agree to sign the contract and articles of association only, without signing an agreement.
Article 14 A joint venture contract shall include the following main items:
(1) The names, the countries of registration, the legal addresses of parties to the joint venture, and the names, positions and nationalities of the legal representatives thereof;
(2) Name of the joint venture, its legal address, purpose and the scope and scale of business;
(3) total amount of investment and registered capital of the joint venture, amount, proportion and forms of investment to be contributed by each party to the joint venture, the time limit for contributing investment, stipulations concerning incomplete contributions, and assignments of investments;
(4) The proportion of profit to be shared and losses to be borne by each party;
(5) The composition of the board of directors, the distribution of the number of directors, and the responsibilities, powers and means of employment of the general manager, deputy general manager and high-ranking managerial personnel;
(6) The main production equipment and technology to be adopted and their source of supply;
(7) The ways and means of purchasing raw materials and selling finished products, and the ratio of products sold within Chinese territory to those sold abroad;
(8) Arrangements for receipts and expenditures in foreign currency;
(9) Principles governing the handling of finance, accounting and auditing;
(10) Stipulations concerning labors management, wages, welfare, and labors insurance;
(11) The duration of the joint venture, its dissolution and the procedures for liquidation;
(12) The liabilities for breach of contract;
(13) Ways and procedures for settling disputes between the parties to the joint venture;
(14) The language(s) used for the contract and the conditions for putting the contract into force. The annex to the contract of a joint venture shall be equally authentic as the contract itself.
Article 15 Chinese laws shall apply to the conclusion, validity, interpretation and execution of a joint venture contract, as well as to the settlement of disputes.
Article 16The Articles of association of a joint venture shall include the following main items:
(1) The name of the joint venture and its legal address;
(2) The purpose, business scope and duration of the joint venture;
(3) The names, countries of registration and legal addresses of parties to the joint venture, and the names, positions and nationalities of the legal representatives thereof;
(4) The total amount of investment, registered capital of the joint venture, each party's investment proportion, stipulations concerning the assignment of investment, the proportions of profit distribution and losses to be borne by parties to the joint venture;
(5) The composition of the board of directors, its responsibilities, powers and rules of procedure, the term of office of the directors, and the responsibilities of its chairman and vice-chairman;
(6) The setting up of management organizations, rules for handling routine affairs, the responsibilities of the general manager, deputy general manager and other high-ranking managerial personnel, and the method of their appointment and dismissal;
(7) Principles governing financial, accounting and auditing systems;
(8) Dissolution and liquidation;
(9) Procedures for amendment of the articles of association.
Article 17 The agreement, contract and articles of association shall come into force upon approval by the examining and approving authorities. The same applies to amendments thereof.
Article 18 The examining and approval authorities and the registration administration office are responsible for supervising and checking on the execution of the joint venture contracts and articles of association.
Chapter III Form of Organization and Registered Capital
Article 19 A joint venture is a limited liability company. Each party to the joint venture is liable to the joint venture within the limit of the capital subscribed by it.
Article 20 The total amount of investment (including loans) of a joint venture refers to the sum of capital construction funds and the circulating funds needed for the joint venture's production scale as stipulated in the contract and the articles of association of the joint venture.
Article 21 The registered capital of a joint venture refers to the total amount of investment registered at the registration administration office for the establishment of the joint venture. It shall be the total amount of investment subscribed by parties to the joint venture. The registered capital shall generally be represented in Renminbi, or maybe in a foreign currency agreed upon by the parties to the joint venture.
Article 22A joint venture shall not reduce its registered capital during the term of the joint venture.
Article 23 If one party to the joint venture intends to assign all or part of its investment subscribed to a third party, consent shall be obtained from the other party to
the joint venture, and approval from the examining and approving authorities is required. When one party assigns all or part of its investment to a third party, the other party has preemptive right. When one party assigns its investment subscribed to a third party, the terms of assignment shall not be more favorable than those to the other party to the joint venture. No assignment shall be effective should there be any violation of the above stipulations.
Article 24 Any increase, assignment or other disposal of the registered capital of a joint venture shall be approved at a meeting of the board of directors and submitted
to the original examining and approving authorities for approval. Registration procedures for changes shall be handled at the original registration administration office.
Chapter IV Ways of Contributing Investment
Article 25 Each joint venturer may invest in cash or may contribute building
s, factory premises, equipment or other materials, industrial property, proprietary technology, or right to the use of asides, appraised at appropriate prices, as investment. If the investment is in the form of buildings, premises, equipment or other materials, industrial property or proprietary technology, the prices shall be determined through consultation by the parties to the joint venture on the basis of fairness and reasonableness, or they shall be evaluated by a third party accepted and invited by the parties to the joint venture.
Article 26 The foreign currency contributed by the foreign joint venturer shall be converted into Renminbi according to the exchange rate quoted by the State Administration of Foreign Exchange Control of the People's Republic of China (hereinafter referred to as the State Administration of Foreign Exchange Control) on the day of its submission or be cross exchanged into the foreign currency as agreed upon. Should the cash Renminbi contributed by the Chinese joint venturer be converted into foreign currency, it shall be converted according to the exchange rate quoted by the State Administration of Foreign Exchange Control on the day of its submission.
Article 27 The machinery, equipment and other materials contributed as investment by the foreign joint venturer shall meet the following conditions:
(1) They are indispensable to the production of the joint venture;
(2) China is unable to manufacture them, or can manufacture them only at too high a price, or their technical performance and time of availability cannot meet the requirement;
(3) The price fixed shall not be higher than the current international market price for similar equipment or materials.
Article 28The industrial property or proprietary technology contributed by the foreign joint venturer as investment shall meet one of the following conditions:
(1) Capable of manufacturing new products urgently needed in China or products suitable for export;
(2) Capable of markedly improving the performance, quality of existing products and raising productivity;
(3) Capable of notably saving raw materials fuel or power.
Article 29 Foreign joint ventures who contribute industrial property or proprietary technology as investment shall present relevant documentation on the industrial property or proprietary technology, including photocopies of the patent certificates or trademark registration certificates, statements of validity, their technical characteristics, practical value, the basis for calculating the price and the price agreement signed with the Chinese joint ventures. All these shall serve as an annex to the contract.
Article 30 The machinery, equipment or other materials, industrial property or proprietary technology contributed by foreign joint venturer as investment shall be examined and approved by the department in charge of the Chinese joint venturer and then submitted to the examining and approving authorities for further approval.
Article 31 The parties to the joint venture shall pay in all the investment subscribed according to the time limit stipulated in the contract. Delaying payment or partial delay in payment shall be subject to a payment of investment on arrears or a compensation for the loss as defined in the contract.
Article 32 After the investment is paid by the parties to the joint venture, a Chinese registered accountant shall verify it and provide a certificate of verification, in accordance with which the joint venture shall issue to them investment certificates, which include the following items: name of the joint venture; date, month and year of the establishment of the joint ventures; names of the joint venturers and the investment contributed; date, month and year of the contribution of the investment; and date, month and year of the issuance of investment certificates.
Chapter V Board of Directors and Management Structure
Article 33 The highest authority of the joint venture shall be its board of directors, which shall decide all major issues concerning the joint venture.
Article 34 The board of directors shall consist of no less than three members. The distribution of the number of directors shall be determined through consultation by the parties to the joint venture with reference to the proportions of investment contributed. The directors shall be appointed by the parties to the joint venture. The chairman of the board shall be appointed by the Chinese joint venturer and its vice-chairman by the foreign joint venturer. The term of office for the directors is four years. Their term of office maybe renewed with the re-appointment by the parties to the joint venture.
Article 35 The board of directors shall convene at least one meeting every year. The meeting shall be called and presided over by the chairman of the board. Should the chairman be unable to call the meeting, he shall authorize the vice-chairman or a director to call and preside over the meeting. The chairman may convene an interim meeting on the suggestion of more than one-third of the directors. A board meeting requires a quorum of over two-thirds of the directors. Should a director be unable to attend, he may make a proxy authorizing someone else to represent him and vote in his stead. A board meeting shall usually be held at the location of the joint venture's legal address.
Article 36Decisions on the following items shall be made only after being unanimously agreed upon by the directors present at the board meeting:
(1) Amendment to the articles of association of the joint venture;
(2) Suspension or dissolution of the joint venture;
(3) Increase in or assignment of the registered capital of the joint venture;
(4) Merger of the joint venture with other economic organization. Decision on other matters may be made according to the rules of procedure stipulated in the articles of association.
Article 37 The chairman of the board is the legal representative of the joint venture. Should the chairman be unable to perform his duties, he shall authorize the vice-chairman of the board or a director to represent the joint venture.
Article 38 A joint venture shall establish a management office which shall be responsible for the day-to-day management and operations. The management office shall have a general manager and several deputy general managers who assist the general manager in his work.
Article 39 The general manager shall carry out the decisions of the board meeting and organize and conduct the day-to-day management and operations of the joint venture. Within the scope of authorization by the board, the general manager shall, externally, represent the joint venture, and internally, have the right to appoint and dismiss his subordinates and exercise other powers as authorized by the board.
Article 40 The general manager and deputy general managers shall be engaged by the board of directors of the joint venture. These positions may be held either by Chinese or foreign citizens. At the instance of the board of directors, the chairman, vice-chairman or other directors of the board may concurrently be the general manager, deputy general managers or other high-ranking managerial personnel of the joint venture. In handling major issues, the general manager shall consult with the deputy general managers. The general manager or deputy general managers shall not hold posts concurrently as general manager or deputy general managers of other economic organizations. They shall not get involved in other economic organizations' commercial competition against their own joint venture.
Article 41 In case of graft or serious dereliction of duty on the part of the general manager, deputy general managers or other high-ranking managerial personnel, they may be dismissed at any time by a decision of the board of directors.
Article 42 Establishment of branch offices (including sales offices) outside China Orin regions of Hong Kong or Macao is subject to approval by the MOFERT.
Chapter VI Introduction of Technology
Article 43 The introduction of technology mentioned in this Chapter refers to the acquisition of necessary technology by the joint venture by means of technology transfer from a third party or a joint venturer.
Article 44 The technology to be introduced to the joint venture shall be appropriate and advanced and enable the venture's products to display conspicuous social economic results domestically or to be competitive on the international market.
Article 45 The right of the joint venture to do business independently shall be maintained when concluding such technology transfer agreements and relevant documentations shall be provided by the technology exporting party with reference to the provisions of Article 29 of these Regulations.
Article 46 The technology transfer agreements concluded by a joint venture shall be examined and agreed to by the department in charge of the joint venture and then submitted for approval to the examining and approving authorities. Technology transfer agreements shall comply with the following stipulations:
(1) Fees for the use of technology shall be fair and reasonable. Payments are generally made in royalties, and the royalty rate shall not be higher than the obtaining standard international rate, which shall be calculated on the basis of net sales of the products turned out with the relevant technology or in other reasonable ways agreed upon by both parties.
(2) Unless otherwise agreed upon by both parties, the technology exporting party shall not put any restrictions on the quantity, price or region of sale of the products that are to be exported by the technology importing party.
(3) The term for a technology transfer agreement is generally not longer than 10 years.
(4) After the expiration of a technology transfer agreement, the technology importing party shall have the right to continue to use the technology.
(5) Conditions for mutual exchange of information on the improvement of technology by both parties of the technology transfer agreement shall be reciprocal.
(6) The technology importing party shall have the right to buy the equipment, parts and raw materials needed from sources they deem suitable.
(7) No irrational restrictive clauses prohibited under Chinese law and regulations shall be included.
Chapter VII Right to the Use of Site and Fees
Article 47 Joint ventures shall practice economy in the use of land for their premises. Any joint venture requiring the use of a site shall file an application with local departments of the municipal (county) government in charge of land and obtain the right to use a site after securing approval and signing a contract. The acreage, location, purpose and contract period and fee for the right to use a site (hereinafter referred to as site use fee), rights and obligations of the two contracting parties and penalty provisions for breach of contract shall be stipulated in explicit terms in the contract.
Article 48 If the Chinese joint venturer already has the right to the use of site for the joint venture, it may use the right as part of its investment. The monetary equivalent of this investment shall be the same as the site use fee otherwise paid for acquiring a site of similar conditions.
Article 49 The standards for site use fee shall be set by the people's governments of the province, autonomous region or municipality directly under the Central Government where the joint venture is located in the light of the purpose of use, geographic and environmental conditions, expenses for requisition, demolition and resettlement and the joint venture's requirements for infrastructure, and filed with the MOFERT and the state department in charge of land for the record.
Article 50Joint ventures engaged in agriculture and animal husbandry may, with the consent of the people's governments of the province, autonomous region or municipality directly under the Central Government, pay a percentage of the joint venture's revenues from its business operations as site use fees to the local department in charge of land. Projects of a development nature in economically under-developed areas may receive special preferential treatment in respect of site use fees with the consent of the local people's government.
Article 51 The rates of site use fees shall not be subject to adjustment in the first5 years beginning from the day the land is used. After that, the interval in between the necessary adjustments to be made according to the development of the economy, changes in supply and demand, and changes in geographic and environmental conditions shall not be less than three years. Site use fee as part of the investment by the Chinese joint venture shall not be subject to adjustment during the contract period.
Article 52 The fee for the right to the use of a site obtained by a joint venture according to Article 47 of these Regulations shall be paid annually from the day to use the land stipulated in the contract. For the first calendar year, the venture will pay a half-year fee if it has used the land for over 6 months; if less than 6 months, the site use fee shall be exempted. During the contract period, if the rate of site use fee is adjusted, the joint venture shall pay it according to the new rate from the year of adjustment.
Article 53 Joint ventures that have permission to use a site shall only have the right to the use of it but no ownership. Assignment of the right to use land is forbidden.
Chapter VIII Planning, Purchasing and Selling
Article 54 A joint venture shall work out a capital construction plan (including labour force required for the construction, building materials, water, power and gas supply) according to the approved feasibility study report, and the plan shall be included in the capital construction plan of the department in charge of the joint venture, which shall give priority in arranging supplies and ensured the execution of the plan.
Article 55 Funds earmarked for capital construction of a joint venture shall be put under unified management of the bank where the venture has open account.
Article 56 A joint venture shall work out a production and operating plan in accordance with the scope of operation and scale of production stipulated in the contract. The plan shall be carried out with the approval of the board of directors and filed with the department in charge of the joint venture for the record. Departments in charge of the joint ventures and planning administration departments at all levels shall not prescribe mandatory production and operation plans for joint ventures.
Article 57 In its purchase of required machinery, equipment, raw materials, fuel, parts, means of transport and office equipment, etc. (hereinafter referred to as materials), a joint venture has the right to decide whether it buys them in China or from abroad. However, where the terms are the same, it shall give first priority to purchasing them in China.
Article 58 Joint ventures can purchase materials in China through the following channels:
(1) Those under planned distribution shall be brought into the supply plan of the departments in charge of joint ventures and supplied by materials and commercial departments or production enterprises according to contracts;
(2) Those handled by materials and commercial departments shall be purchased from these departments;
(3) Those freely circulating on the market shall be purchased from production enterprises or their sale or commission agencies;
(4) Those export items handled by foreign trade corporations shall be purchased from the appropriate foreign trade corporations.
Article 59 The materials needed for office and daily use for joint ventures can be purchased in China without quantity restrictions.
Article 60 The Chinese Government encourages joint ventures to sell their products on the international market.
Article 61 Products of joint ventures that are urgently needed or to be imported by China can be mainly sold on the Chinese market.
Article 62 A joint venture has the right to export its products itself or entrust the sale-agencies of the foreign joint venturer or Chinese foreign trade corporations with sales on a commission or distribution.
Article 63 Within the scope of business stipulated in the contract, a joint venture may import machinery, equipment, parts, raw materials and fuel needed forts production. A joint venture shall make a plan every year for items on which import licenses are required by the stipulation of the State, and apply for them every 6 months. For machines, equipment and other objects a foreign joint venturer has contributed as part of its investment, import licenses can be applied for directly with the documents approved by the examining and approving authorities. For materials the import of which is beyond the stipulated scope of the contract, separate applications for import licenses according to State regulations are required. A joint venture has the right to export its products by itself, whereas for those products which require export licenses under the stipulation of the State, the joint venture shall make an export plan every business year and apply for the needed licenses every 6 months.
Article 64 A joint venture may sell its products on the Chinese market in the following ways:
(1) For those items under planned distribution, the departments in charge of joint ventures will bring them into the distribution plan of the materials administration departments, which sell them to designated users according to plan.
(2) For those items handled by materials and commercial departments, the materials and commercial departments will place orders with the joint ventures.
(3) For the excess of those purchased by plan of the above two categories, the joint venture has the right to sell them by itself or entrust sales to the relevant units.
(4) For products of a joint venture that Chinese foreign trade companies need to import, the joint venture may sell them to these trade companies and shall be paid in foreign currency.
Article 65 Materials purchased and services needed in China by joint ventures shall be priced according to the following stipulations:
(1) The six raw materials - gold, silver, platinum, petroleum, coal and timber - that are used directly in production for export shall be priced according to the international market prices provided by the State Administration of Foreign Exchange Control or foreign currency or Renminbi.
(2) When purchasing export or import commodities handled by Chinese foreign trade companies, the suppliers and buyers shall negotiate the price, with reference to the prices on the international market, and foreign currency shall be paid.
(3) The prices for purchasing coal used as fuel and oil for motor vehicles, which are needed for manufacturing products to be sold domestically, as well as materials other than those listed in (1) and (2) of this Article, and the fees charged for water, electricity, gas, heat, goods transportation, services, engineering, consultancy service and advertisement, etc. provided to joint ventures, shall be treated equally with state-owned enterprises and paid in Renminbi.
Article 66 Prices of products of a joint venture for sale on the Chinese domestic market, except those items approved by the price control department for appraisal of prices with reference to the prices on the international market, shall correspond with State-set prices,
be priced according to equality and paid in Renminbi. Prices fixed by a joint venture for its products shall be filed with departments in charge of joint ventures and of price control for the record. Prices of export products of a joint venture will be fixed by the joint venture itself and shall be filed with departments in charge of joint ventures and of price control for the record.
Article 67 A joint venture, in its economic exchanges with another Chinese economic organization, shall undertake economic responsibilities and settle disputes over contract in accordance with relevant laws and the contract concluded between the two parties.
Article 68 A joint venture shall fill in statistical forms on production, supply and marketing in accordance with relevant regulations, and file them with the departments in charge, statistics departments and other departments concerned for
the record.
Chapter IX Taxes
Article 69 Joint ventures shall pay taxes according to the stipulations of relevant laws of the People's Republic of China.
Article 70 Staff members and workers employed by joint ventures shall pay individual income tax according to the Individual Income Tax Law of the People's Republic of China.
Article 71 Joint ventures shall be exempt from Customs duties and consolidated industrial and commercial tax on the following imported materials:
(1) Machinery, equipment, parts and other materials (materials here and hereinafter mean required materials for the joint venture's construction on the factory site and for installation and reinforcement of machines)which are part of the foreign joint venture's share of investment according to the provisions of the contract;
(2) Machinery, equipment, parts and components, and other materials imported with funds from the joint venture's total investment;
(3) Machinery, equipment, parts and components, and other materials imported by the joint venture with the additional capital and with the approving authorities, of which China cannot guarantee production and supply;
(4) raw materials, auxiliary materials, components, parts and packaging materials imported by the joint venture for the production of export goods. Duties and taxes shall be paid or paid retroactively according to regulations when the above-mentioned
duty-tax-free materials are approved for sale inside China or diverted to the production of items to be sold on the Chinese domestic market.
Article 72 Except those export items restricted by the State, products of a joint venture for export shall be exempt from consolidated industrial and commercial tax, subject to the approval by the Ministry of Finance of the People's Republic of China. A joint venture may apply for reduction of or exemption from consolidated industrial and commercial tax for a certain period of time for products that are sold on the domestic market when it has difficulty to pay such tax in its initial period of production.
Chapter X Foreign Exchange Control
Article 73 All matters concerning foreign exchange for joint ventures shall be handled according to the Interim Regulations on Foreign Exchange Control of the People's Republic of China and relevant regulations.
Article 74 On the strength of the business license issued by the State Administration for Industry and Commerce of the People's Republic of China, a joint venture may open foreign exchange deposit accounts and Renminbi deposit accounts with the Bank of China, or any other designated bank. The bank handling the accounts of the joint venture shall monitor its receipts and expenditures. All foreign exchange incomes of a joint venture must be deposited in the foreign exchange deposit account in the bank where an account has been opened; all payments by the joint venture in foreign exchange are to be effected from its foreign exchange deposit account. The deposit interest rate shall be set according to the announced rates by the Bank of China.
Article 75 A joint venture shall in general maintain a balance between its foreign exchange receipts and expenditures. When a joint venture whose products are mainly sold on the domestic market under its approved feasibility study report and contract sustains an imbalance of its foreign exchange receipts and expenditures, the imbalance shall be remedied by the people's government of a relevant province, autonomous region or municipality directly under the Central Government or the department in charge under the State Council from their own foreign exchange reserves. If the imbalance defies solution through such adjustment, it shall be solved through inclusion into the plan after the examination and approval by
the MOFERT in conjunction with the State Planning Commission of the People's Republic of China.
Article 76 A joint venture shall get permission from the State Administration of Foreign Exchange Control or one of its branches to open a foreign exchange deposit account with an overseas bank or one in Hong Kong or Macao, and report to the State Administration of Foreign Exchange Control or one of its branches its foreign exchange receipts and expenditures, and provide bank statements.
Article 77 Any branch office set up by a joint venture in a foreign country or in Hong Kong or Macao shall open an account with the Bank of China wherever there is a branch of the bank. The branch office shall submit its annual statement of assets and liabilities and annual profit report to the State Administration of Foreign Exchange Control or one of its branches through the joint venture.
Article 78 A joint venture may apply to the Bank of China for foreign currency loans and Renminbi loans according to business needs and according to the Provisional Regulations for Providing Loans by the Bank of China to Chinese-Foreign Equity Joint Ventures. Interest rates on loans to joint ventures are as announced by the Bank of China. A joint venture may also borrow foreign exchange as capital from banks abroad or in Hong Kong or Macao, but shall file a report with the State Administration of Foreign Exchange Control or one of its branches for the record.
Article 79 After foreign staff and workers or staff and workers from Hong Kong or Macao have paid income tax on their salaries and other legitimate incomes according to law, they may apply to the Bank of China for permission to remit out all the remaining foreign exchange after deduction of their living expenses in China.
Chapter XI Financial Affairs and Accounting
Article 80 The financial and accounting systems of a joint venture shall be instituted in accordance with China's relevant laws and procedures on financial affairs and accounting, and in consideration of the conditions of the joint venture, and then be filed with the local financial departments and tax authorities for the record.
Article 8 1A joint venture shall employ a chief accountant to assist the general manager in handling the financial affairs of the enterprises. If necessary, a deputy chief accountant may be appointed.
Article 82 A joint venture shall (unless it is a small venture) appoint an auditor to be responsible for checking financial receipts, payments and accounts, and to submit reports to the board of directors and the general manager.
Article 83 The fiscal year of a joint venture shall coincide with the calendar year, i.e. from January 1 to December 31 on the Gregorian calendar.
Article 84 The accounting of a joint venture shall adopt the internationally used accrual basis and debit and credit accounting system in their work. All vouchers, account books, statistic statements and reports prepared by the enterprise shall be written in Chinese, or concurrently in a foreign language agreed upon by the parties.
Article 85Joint ventures shall, in principle, adopt Renminbi as the standard accounting currency, however, a foreign currency may also be used as the standard accounting currency, if so agreed upon by the parties concerned.
Article 86 In addition to the use of a standard accounting currency, joint ventures shall record accounts in currencies actually used in payments and receipts, if such currencies in cash, bank deposits, funds of other currencies, assets and liabilities, gains, expenses, etc. are in consistent with the standard accounting currency. Joint ventures using a foreign currency in accounting shall work out a statement of accounts in Renminbi equivalents in addition to those in the foreign currency. Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur. No adjustments shall be made to a balance in a foreign currency account as the result of a recorded fluctuation in the exchange rate such a currency.
Article 87 Principles of profit distribution after payment of taxes in accordance with the Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures are as follows:
(1) Allocations for reserve funds, bonuses and welfare funds for staff and workers an
d expansion funds of th
e joint venture. The proportion o
f allocations is to be decided by the board of directors.
(2) Reserve funds which can be used to make up for the losses of the joint venture, or with the consent of the examining and approving authorities, to increase the joint venture's capital for the expansion of production.
(3) After the funds specified in (1) of this Article have been deducted and if the board of directors decides to distribute the remaining profit, it shall be distributed proportionately to each party's investment.
Article 88 Profits may not be distributed before the losses of the previous year have been made up. Remaining profits from previous year (or years) may be distributed together with those of the current year.
Article 89 A joint venture shall submit quarterly and annual fiscal reports to parties to the joint venture, the local tax authority, department in charge of the joint venture and the financial department at the same level to those departments. A copy of the annual fiscal report shall be submitted to the original examining and approving authorities.
Article 90 Only after being examined and certified by an accountant registered in China shall the following documents, certificates and reports be considered valid:
(1) Certificates of investment from all the parties to a joint venture(lists of assessed value agreed upon and signed by the parties to the joint venture and relevant written agreements shall be attached if investment involves materials, site use rights, industrial property and proprietary technology);
(2) Annual fiscal reports of the joint venture;
(3) Fiscal reports on liquidation of the joint venture.
Chapter XII Staff and Workers
Article 91 The employment, recruitment, dismissal and resignation of staff and workers of joint ventures, and their salary, welfare benefits, labour insurance, labour protection, labour discipline and other matters shall be handled according to the Regulations of the People's Republic of China on Labour Management in Chinese-Foreign Equity Joint Ventures.
Article 92 Joint ventures shall make efforts to conduct professional and technical training of their staff and workers and establish a strict examination system so that they can meet the requirements of production and managerial skills in a modernized enterprise.
Article 93 The salary and bonus system of joint ventures shall be in accord with the principle of distribution to each according to his work, and more pay for more work.
Article 94 Salaries and remuneration of the general manager and deputy general manager(s), chief engineer, deputy chief engineer(s), chief accountant and deputy chief accountant, auditor and other high-ranking managerial personnel shall be decided upon by the board of directors.
Chapter XIII Trade Union
Article 95 Staff and workers of a joint venture have the right to set up grass-roots trade unions and carry on trade union activities in accordance with the Trade Union Law of the People's Republic of China (hereinafter referred to as Chinese Trade Union Law) and the Statute of the Trade Unions of China.
Article 96 Trade unions in joint ventures are representatives of the interests of the staff and workers. They have the power to sign, on behalf of the staff and workers, labour contracts with joint ventures and supervise the execution of these contracts.
Article 97 The basic tasks of the trade unions in joint ventures are: to protect the democratic rights and material interests of the staff and workers according to law; to help the joint ventures with the arrangement and rational use of welfare and bonus funds; to organize political, professional, scientific and technical studies, carry out literary, art and sports activities; and to educate staff and workers to observe labour discipline and strive to fulfill the economic tasks of the enterprises.
Article 98 Trade union representatives have the right to attend, without the right to vote, meetings of the board of directors held to discuss important issues such as development plans, production and operational activities of joint ventures and to air the opinions and demands of staff and workers. Trade union representatives have the right to attend, without the right to vote, meetings of the board of directors held to discuss and decide on awards and penalties to staff and workers, salary and wage system, welfare benefits, labour protection and labour insurance, etc. The board of directors shall heed the opinions of the trade union and win its co-operation.
Article 99 A joint venture shall actively support the work of the trade union, and, in accordance with the stipulations of the Chinese Trade Union Law, provide housing and facilities for the trade union as offices, meeting-halls, and for organizing welfare, cultural and sports activities. The joint venture shall allot an amount of money totaling 2 per cent of all the salaries of the joint venture's staff and workers as trade union funds, which the trade union of the joint venture shall use according to the relevant administration rules for trade union funds formulated by the All-China Federation of Trade Unions.
常见职位、职务英文译名 Accounting Assistant 会计助理 Accounting Clerk 记帐员 Accounting Manager 会计部经理 Accounting Stall 会计部职员 Accounting Supervisor 会计主管 Administration Manager 行政经理 Administration Staff 行政人员 Administrative Assistant 行政助理 Administrative Clerk 行政办事员 Advertising Staff 广告工作人员 Airlines Sales Representative 航空公司定座员 Airlines Staff 航空公司职员 Application Engineer 应用工程师 Assistant Manager 副经理 Bond Analyst 证券分析员 Bond Trader 证券交易员 Business Controller 业务主任 Business Manager 业务经理 Buyer 采购员 Cashier 出纳员 Chemical Engineer 化学工程师 Civil Engineer 土木工程师 Clerk/Receptionist 职员／接待员 Clerk Typist & Secretary 文书打字兼秘书 Computer Data Input Operator 计算机资料输入员 Computer Engineer 计算机工程师 Computer Processing Operator 计算机处理操作员 Computer System Manager 计算机系统部经理 Copywriter 广告文字撰稿人 Deputy General Manager 副总经理 Economic Research Assistant 经济研究助理 Electrical Engineer 电气工程师 Engineering Technician 工程技术员 English Instructor/Teacher 英语教师
常见职务职位英文翻译 希望对你有帮助哦!总公司Head Office分公司Branch Office营业部Business Office人事部Personnel Department(人力资源部)Human Resources Department总务部General Affairs Department财务部General Accounting Department销售部Sales Department促销部Sales Promotion Department国际部International Department出口部Export Department进口部Import Department公共关系Public Relations Department广告部Advertising Department企划部Planning Department产品开发部Product Development Department研发部Research and Development Department(R&D)秘书室Secretarial PoolAccounting Assistant 会计助理Accounting Clerk 记帐员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管Administration Manager 行政经理Administration Staff 行政人员Administrative Assistant 行政助理Administrative Clerk 行政办事员Advertising Staff 广告工作人员Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员Application Engineer 应用工程师Assistant Manager 副经理Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Chemical Engineer 化学工程师
常见职位职称中英文对照 时间：2011-05-17 14:54 来源：外贸信息网 Accounting Assistant会计助理 Accounting Clerk记帐员 Accounting Manager会计部经理 Accounting Stall会计部职员 Accounting Supervisor会计主管 Administration Manager行政经理 Administration Staff行政人员 Administrative Assistant行政助理 Administrative Clerk行政办事员 Advertising Staff广告工作人员 Airlines Sales Representative航空公司定座员Airlines Staff航空公司职员 Application Engineer应用工程师 Assistant Manager副经理 Bond Analyst证券分析员 Bond Trader证券交易员 Business Controller业务主任 Business Manager业务经理 Buyer采购员 Cashier出纳员 Chemical Engineer化学工程师
Civil Engineer土木工程师 Clerk/Receptionist职员／接待员 Clerk Typist&Secretary文书打字兼秘书Computer Data Input Operator计算机资料输入员Computer Engineer计算机工程师 Computer Processing Operator计算机处理操作员Computer System Manager计算机系统部经理Copywriter广告文字撰稿人 Deputy General Manager副总经理 Economic Research Assistant经济研究助理Electrical Engineer电气工程师 Engineering Technician工程技术员 English Instructor/Teacher英语教师 Export Sales Manager外销部经理 Export Sales Staff外销部职员 Financial Controller财务主任 Financial Reporter财务报告人 F.X.(Foreign Exchange)Clerk外汇部职员 F.X.Settlement Clerk外汇部核算员 Fund Manager财务经理 General Auditor审计长 General Manager/President总经理
常见职位职务英文翻译 Accounting Assistant会计助理 Accounting Clerk记帐员 Accounting Manager会计部经理 Accounting Stall会计部职员 Accounting Supervisor会计主管 Administration Manager行政经理 Administration Staff行政人员 Administrative Assistant行政助理 Administrative Clerk行政办事员 Advertising Staff广告工作人员 Airlines Sales Representative航空公司定座员 Airlines Staff航空公司职员 Application Engineer应用工程师 Assistant Manager副经理 Bond Analyst证券分析员 Bond Trader证券交易员 Business Controller业务主任 Business Manager业务经理 Buyer采购员 Cashier出纳员 Chemical Engineer化学工程师 Civil Engineer土木工程师 Clerk/Receptionist职员／接待员 Clerk Typist&Secretary文书打字兼秘书 Computer Data Input Operator计算机资料输入员Computer Engineer计算机工程师 Computer Processing Operator计算机处理操作员Computer System Manager计算机系统部经理 Copywriter广告文字撰稿人 Deputy General Manager副总经理 Economic Research Assistant经济研究助理 Electrical Engineer电气工程师 Engineering Technician工程技术员 English Instructor/Teacher英语教师 Export Sales Manager外销部经理 Export Sales Staff外销部职员 Financial Controller财务主任 Financial Reporter财务报告人 F.X.(Foreign Exchange)Clerk外汇部职员 F.X.Settlement Clerk外汇部核算员 Fund Manager财务经理 General Auditor审计长 General Manager/President总经理
ERP技术/应用顾问 ERP Technical/Application Consultant IC设计/应用工程师 IC Design/Application Engineer 阿拉伯语翻译 Arabic Translator 安全/健康/环境工程师 Safety/Health/Environment Engineer 安全/健康/环境经理/主管 Safety/Health/Environment Manager/Supervisor 安全人员Security Officer 办公室助理 Office Assistant 办事处财务负责人 Financial Principal in the Office 办事处代主任 Subrogating Director of the Office 办事处负责人 Principal of the Office 办事处副主任 Deputy Director of the Office 办事处客服负责人 Principal of the Customer Service in the Office 办事处主任 Director of the Office 包装设计师 Package Designer 保安 Security 保安人员 Securities Custody Clerk 保险代理/财务规划师/储备经理人 Insurance Agent/Financial Planner 保险公司理赔员 Insurance Actuary 保险核保/理赔 Adjuster 保险精算师 Actuary 保险内勤 Insurance Office Staff 报副主编 Deputy Chief Editor 报关员 Customs Specialist 本部副总经理 Assistant General Manager of the Department 本部总经理 General Manager of the Department 本部总经理高级助理 Senior Assistant of G.M. of the Department 本部总经理助理 Assistant of G.M. of the Department 本部总经理助理 Assistant of G.M. of the Department 编辑/作家/撰稿人 Editor/Writer 宾馆/酒店经理 Reception Manager 部长 Secretary 部长助理 Assistant Secretary 部门负责人 Division Principal 部门经理，科长 Section Manager 财务/会计助理 Finance/Accounting Assistant 财务/审计/统计 Finance/Accounting 财务报告人 Financial Reporter 财务分析经理/主管 Financial Analysis Manager/Supervisor 财务分析员 Financial Analyst 财务经理 Finance Manager 财务经理 Fund Manager 财务主管/总帐主管 Finance Supervisor 财务主任 Financial Controller
§职位名称翻译精选§ Education and Library Science(教育部分) Daycare Worker 保育员ESL Teacher 第二外语教师 Developmental Educator 发展教育家Head Teacher 高级教师 Foreign Language Teacher 外语教师Librarian 图书管理员 Guidance Counselor 指导顾问Music Teacher 音乐教师 Library Technician 图书管理员Nanny 保姆 Physical Education Teacher 物理教师Principal 校长 School Psychologist 心理咨询教师Teacher 教师 Special Needs Educator 特种教育家Teacher Aide 助理教师 Art Instructor 艺术教师Computer Teacher 计算机教师 College Professor 大学教授Coach 教练员 Assistant Dean of Students 助理训导长Archivist 案卷保管员Vocational Counselor 职业顾问Tutor 家教、辅导教师 Administration(行政部分） Administrative Director 行政主管File Clerk 档案管理员 Executive Assistant 行政助理Office Manager 办公室经理 Executive Secretary 行政秘书Receptionist 接待员 General Office Clerk 办公室文员Secretary 秘书 Inventory Control Analyst 存货控制分析Staff Assistant 助理 Mail Room Supervisor 信件中心管理员Stenographer 速记员 Order Entry Clerk 订单输入文员Telephone Operator 电话操作员Shipping/Receiving Expediter 收发督导员Ticket Agent 票务代理 Vice-President of Administration 行政副总裁Typist 打字员 Legal and Protective Services(法律部分） Police Officer 警员Fire Fighter 消防员 Police Sergeant 警官Guard 保卫 Assistant Attorney General 首席检察官助理Law Clerk 法律职员Contracts Manager 合同管理员Law Student 司法学生 Ombudsman 反贪调查员Paralegal 律师专职助手 Security Manager 保安经理Patent Agent 专利代理商 Legal Assistant 法律助理Court Officer 法庭保卫 Legal Secretary 法律秘书Court Reporter 法庭记者 Attorney 律师 Health and Medical(医学与健康) Clinical Director 医疗主任Cardiologist 心脏病专家 Dental Hygienist 牙科保健Chiropractor 脊椎指压治疗者 Dental Technician 牙科技师Dental Assistant 牙科助理 Dietary Technician 食疗技师Dentist 牙科医生 Emergency Medical Technician 急诊技师Dietician 饮食专家 Fitness Instructor 健美师Home Health Aide 家庭护理 Health Services Coordinator 健康服务协调员Lab Technician 实验技师Hospital Supervisor 医院管理员Nurse 护士 Medical Records Clerk 病历员Nursing Aide 看护助手 Medical Technologist 医疗专家Nursing Supervisor 护士长 Nursing Administrator 看护员Nutritionist 营养学家
各种职位的英文翻译 qa 是英文 quality assurance 的简称，中文含义是质量保证； qc 是英文 quality control 的简称，中文含义是质量控 制。 IPQC 是过程检验工程师 JQE 是品质工程师 DQA 是设计品保工程师 SQE 共货商管理工程师 Administration( 行政部分) 行政主管 File Clerk 档案管理员 行政助理 Office Manager 办公室经理 行政秘书 Receptionist 接待员 办公室文员 Secretary 秘书 Inventory Control Analyst 存货控制分析 Staff Assistant 助理 Mail Room Supervisor 信件中心管理员 Stenographer 速记员 Order Entry Clerk 订单输入文员 Telephone Operator 电话操作 员 Shipping/Receiving Expediter 收发督导员 Ticket Agent 票务代理 Vice-President of Administration 行政副总裁 Typist 打字员 Executive and Managerial( 管理部分 ) Retail Store Manager 零售店经理 Food Service Manager 食品服务经理 Executive Marketing Director 市场行政总监 HMO Administrator 医疗保险管理 Assistant Store Manager 商店经理助理 Operations Manager 操作经理 Assistant Vice-President 副总裁助理 Production Manager 生产经理 Chief Executive Officer(CEO) 首席执行官 Property Manager 房地产经理 Chief Operations Officer(COO) 首席运营官 Branch Manager 部门经理 Controller(International) 国际监管 Claims Examiner 主考官 Director of Operations 运营总监 Controller(General) 管理员 Field Assurance Coordinator 土地担保协调员 General Manager 总经理 Management Consultant 管理顾问 District Manager 市区经理 Hospital Administrator 医院管理 President 总统 Import/Export Manager 进出口经理 Product Manager 产品经理 Insurance Claims Controller 保险认领管理员 Program Manager 程序管理经理 Insurance Coordinator 保险协调员 Project Manager 项目经理 Inventory Control Manager 库存管理经理 Regional Manager 区域经理 Manager(Non-Profit and Charities) 非盈利性慈善机构管理 Service Manager 服务经理 Manufacturing Manager 制造业经理 Vending Manager 售买经理 Telecommunications Manager 电信业经理 Vice-President 副总裁 Transportation Manager 运输经理 Warehouse Manager 仓库经理 Education and Library Science( 教育部分 ) Daycare Worker 保育员 ESL Teacher 第二外语教师 Developmental Educator 发展教育家 Head Teacher 高级教师 Foreign Language Teacher 外语教师 Librarian 图书管理员 Guidance Counselor 指导顾问 Music Teacher 音乐教师 Library Technician 图书管理员 Nanny 保姆 Physical Education Teacher 物理教师 Principal 校长 School Psychologist 心理咨询教师 Teacher 教师 Special Needs Educator 特种教育家 Teacher Aide 助理教师 Art Instructor 艺术教师 Computer Teacher 计算机教师 College Professor 大学教授 Coach 教练员 Assistant Dean of Students 助理训导长 Archivist 案卷保管员 Vocational Counselor 职业顾问 Tutor 家教、辅导教师 Auditor 审计师 Accountant 会计员，会计师 Administration Assistant 行政助理 Administrator 行政主管 Assistant Manager 副经理 Assistant Production Manager 副厂长 Business Manager 业务经理 Cashier 出纳员 Chief Accountant 总会计主任 Chief Engineer 总工程师 Civil Engineer 土木工程师 Clerk 文员(文书) Director 董事 Electrical Engineer 电气工程师 Executive Director 行政董事 Executive Secretary 行政秘书 Financial Controller 财务总监 Foreman 领班，组长 General manager 总经理 Junior clerk 低级文员（低级职员） Manager 经理 Marketing Executive 市场部主任 Marketing Manager 市场部经理 Marketing Officer 市场部办公室主任 Mechanical Engineer 机械工程师 Merchandiser 买手（商人） Messenger 信差（邮递员） Office Assistant 写字楼助理（办事员） Administrative Director Executive Assistant Executive Secretary General Office Clerk
常用名片中英文职务职称翻译大全 千千名片多年积累整理名片中经常使用到的英文职务、职称、头衔名称的英文翻译对照，从而提高名片的翻译质量,实现跨文化交际。名片的正确英文翻译为 business card (name card ；visiting card ；calling card) ※总裁 Chief Executive ，CEO ※董事长 Board Chairman ※总经理 General Manager ※副总经理 Vice General Manager ※总经理秘书 Secretary ※总经理助理 General Manager's Assistant ※秘书 Secretary ※秘书长 secretary general ※客户经理 Account Manager ※高级理财顾问 Senior Financial Consultant ※高级客户经理 Senior Account Manager ※市场总监 Marketing Director ※客户主任 Account Executive ※市场营销部经理 Manager of Marketing Department ※销售部经理 Sales Manager ※餐饮部经理 Food and Bererage Manager ※客房部经理 Housekeeper ※Accounting Assistant 会计助理 ※Accounting Clerk 记帐员 ※Accounting Manager 会计部经理 ※Accounting Stall 会计部职员 ※Accounting Supervisor 会计主管 ※Administration Manager 行政经理 ※Administration Staff 行政人员 ※Administrative Assistant 行政助理 ※Administrative Clerk 行政办事员 ※Advertising Staff 广告工作人员 ※Airlines Sales Representative 航空公司 定座员 ※Airlines Staff 航空公司职员 ※Application Engineer 应用工程师 ※Assistant Manager 副经理 ※Bond Analyst 证券分析员 ※Bond Trader 证券交易员 ※Business Controller 业务主任 ※Business Manager 业务经理
职位职务头衔翻译大全集团文件发布号：（9816-UATWW-MWUB-WUNN-INNUL-DQQTY-
（1）政府部门 1、立法机关?Legislature 全国人大委员长/副委员长Chairman/Vice Chairman, National People's Congress秘 书长Secretary-General主任委员Chairman委员Member地方人大主任Chairman, Local People's Congress人大代表Deputy to the People's Congress 2、政府机构?Government Organization 国务院总理Premier, State Council 国务委员State Councilor 秘书长Secretary-General 国务院各委员会主任Minister in Charge of Commission for 国务院各部部长Minister 部长助理Assistant Minister 司长Director 局长Director 省长Governor 常务副省长Executive Vice Governor 自治区人民政府主席Chairman, Autonomous Regional People's Government 地区专员Commissioner, prefecture 香港特别行政区行政长官Chief Executive, Hong Kong Special Administrative Region区长 Chief Executive, District Government县长Chief Executive, County Government乡镇长Chief Executive, Township Government 秘书长Secretary-General办公厅 主任Director, General Office 部委办主任Director处长/副处长Division Chief/Deputy Division Chief科长/股长Section Chief 科员Clerk/Officer发言人Spokesman顾问Adviser参事
常见职务，职位英文译名 Accounting Assistant 会计助理 Accounting Clerk 记帐员 Accounting Manager 会计部经理 Accounting Stall 会计部职员 Accounting Supervisor 会计主管 Administration Manager 行政经理Administration Staff 行政人员 Administrative Assistant 行政助理Administrative Clerk 行政办事员 Advertising Staff 广告工作人员 Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员 Application Engineer 应用工程师 Assistant Manager 副经理 Bond Analyst 证券分析员 Bond Trader 证券交易员 Business Controller 业务主任 Business Manager 业务经理 Buyer 采购员 Cashier 出纳员 Chemical Engineer 化学工程师 Civil Engineer 土木工程师 Clerk/Receptionist 职员/接待员 Clerk Typist & Secretary 文书打字兼秘书Computer Data Input Operator 计算机资料输入员Computer Engineer 计算机工程师 Computer Processing Operator 计算机处理操作员Computer System Manager计算机系统部经理Copywriter广告文字撰稿人 Deputy General Manager副总经理 Economic Research Assistant经济助究助理Electrical Engineer电气工程师 Engineering Technician工程技术员 English Instructor/Teacher英语教师 Export Sales Manager外销部经理 Export Sales Staff外销部职员 Financial Controller财务主任 Financial Reporter财务报告人 F.X. (Foreign Exchange)Clerk外汇部职员 F.X. Settlement Clerk外汇部核算员 Fund Manager财务经理 General Auditor审计长 General Manager/ President总经理
各种职位的英文翻译 qa是英文quality assurance 的简称，中文含义是质量保证；qc是英文quality control的简称，中文含义是质量控制。IP QC是过程检验工程师 JQE是品质工程师 DQA是设计品保工程师 SQE供货商管理工程师 Administration(行政部分） Administrative Director 行政主管File Clerk 档案管理员 E xecutive Assistant 行政助理O ffice Manager 办公室经理 E xecutive Secretary 行政秘书Receptionist 接待员 General Office Clerk 办公室文员Secretary 秘书 Inventory Control Analyst 存货控制分析Staff Assi s tant 助理 Mail Room Supervisor 信件中心管理员Stenographer 速记员 Order E ntry Clerk 订单输入文员Telephone Operator 电话操作员 Shipping/Receiving E xpediter 收发督导员Ticket Agent 票务代理 Vice-P resident of Administration 行政副总裁Typi s t 打字员 E xecutive and Managerial(管理部分) Retail Store Manager 零售店经理Food Service Manager 食品服务经理 E xecutive Marketing Director 市场行政总监HMO Administrator 医疗保险管理 Assi s tant Store Manager 商店经理助理Operations Manager 操作经理 Assi s tant Vice-P resident 副总裁助理P roduction Manager 生产经理 Chief E xecutive O fficer(CE O) 首席执行官P roperty Manager 房地产经理 Chief Operations O fficer(COO) 首席运营官Branch Manager 部门经理 Controller(International) 国际监管Claims E xaminer 主考官 Director of Operations 运营总监Controller(General) 管理员 Field Assurance Coordinator 土地担保协调员General Manager 总经理 Management Consultant 管理顾问District Manager 市区经理 Hospital Administrator 医院管理P resident 总统 Import/E xport Manager 进出口经理P roduct Manager 产品经理 Insurance Claims Controller 保险认领管理员P rogram Manager 程序管理经理 Insurance Coordinator 保险协调员P roject Manager 项目经理 Inventory Control Manager 库存管理经理Regional Manager 区域经理 Manager(Non-P rofit and Charities) 非盈利性慈善机构管理Service Manager 服务经理 Manufacturing Manager 制造业经理Vending Manager 售买经理 Telecommunications Manager 电信业经理 Vice-P resident 副总裁 Transportation Manager 运输经理Warehouse Manager 仓库经理 E ducation and Library S cience(教育部分) Daycare Worker 保育员E SL Teacher 第二外语教师 Developmental E ducator 发展教育家Head Teacher 高级教师 Foreign Language Teacher 外语教师Librarian 图书管理员 Guidance Counselor 指导顾问Music Teacher 音乐教师 Library Technician 图书管理员Nanny 保姆 P hysical E ducation Teacher 物理教师P rincipal 校长 School P sychologist 心理咨询教师Teacher 教师 Special Needs E ducator 特种教育家Teacher Aide 助理教师 Art Instructor 艺术教师Computer Teacher 计算机教师 College P rofessor 大学教授Coach 教练员 Assi s tant Dean of Students 助理训导长Archi v ist 案卷保管员 Vocational Counselor 职业顾问Tutor 家教、辅导教师 Auditor 审计师 Accountant 会计员，会计师 Administration Assistant 行政助理 Administrator 行政主管 Assi s tant Manager 副经理 Assi s tant P roduction Manager 副厂长 Business Manager 业务经理 Cashier 出纳员 Chief Accountant 总会计主任 Chief E ngineer 总工程师 Civil E ngineer 土木工程师 Clerk 文员（文书） Director 董事 E lectrical E ngineer 电气工程师
职位英文缩写 GM（General Manager）总经理 VP（Vice President）副总裁FVP（First Vice President）第一副总裁 AVP（Assistant Vice President）副总裁助理 ------------------------------------------------------------------ CEO（Chief Executive Officer）首席执行官 COO（Chief Operations Officer）首席运营官 CFO（Chief Financial Officer）首席财务官 CTO（Chief Technology Officer）首席技术官 ------------------------------------------------------------------ HRD（Human Resource Director）人力资源总监 OD（Operations Director）运营总监 MD（Marketing Director）市场总监 OM（Operations Manager）运作经理 PM（Production Manager生产经理、Product Manager 产品经理、Project Manager项目经理) 注：这里面变化比较多，要结合谈话时的背景来判断究竟是指哪种身份）BM（Branch Manager）部门经理 DM（District Manager）区域经理 RM（Regional Manager）区域经理 ＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝ President 总裁 Vice-President 副总裁 Assistant VP 副总裁助理 Executive Marketing Director 市场行政总监 General Manager 总经理 Branch Manager 部门经理 Product Manager 产品经理 Project Manager 项目经理 Regional Manager 区域经理 Production Manager 生产经理 Transportation Manager 运输经理 Applications Programmer 应用软件程序员 Computer Operator 电脑操作员 Computer Operations Supervisor 电脑操作主管Hardware Engineer 硬件工程师 Computer Technician 电脑技术员 MIS Manager 管理信息系统部经理 Developmental Engineer 开发工程师 Operations Analyst 操作分析 Director of Information Services 信息服务主管 LAN Administrator 局域网管理员 Systems Analyst 系统分析 Manager of Network Administration 网络管理经理Systems Engineer 系统工程师 Product Support Manager 产品支持经理Systems Programmer 系统程序员 VP Sales 销售副总裁 VP Marketing 市场副总裁 Senior Account Manager 高级客户经理Telemarketing Director 电话销售总监 Sales Administrator 销售主管Telemarketer 电话销售员 Regional Sales Manager 地区销售经理 Tele-Interviewer 电话调查员 Regional Account Manager 地区客户经理Salesperson 销售员 Sales Representative 销售代表Merchandising Manager 采购经理 Sales Manager 销售经理 Marketing Consultant 市场顾问 Sales Executive 销售执行者 Marketing Assistant 市场助理 Sales Assistant 销售助理 Marketing and Sales Director 市场与销售总监Retail Buyer 零售采购员 Market Research Analyst 市场调查分析员Manufacturer’s Representative 厂家代表Purchasing Agent 采购代理 Assistant Account Executive 客户管理助理Marketing Manager 市场经理 Advertising Manager 广告经理 Marketing Intern 市场实习 Advertising Coordinator 广告协调员Marketing Director 市场总监 Advertising Assistant 广告助理 Account Manager 客户经理 Account Representative 客户代表Accounting Payable Clerk 应付帐款文员Accounting Assistant 会计助理 Accounting Manager 会计经理 Accounts Receivable Clerk 应收帐款文员Accounting Clerk 会计文员 Certified Public Accountant 注册会计师Senior Accountant 高级会计 Chief Financial Officer 首席财务官 Audit Manager 审计经理 Collections Officer 收款负责人 Actuarial Analyst 保险分析员 Auditor 审计师 Junior Accountant 初级会计 Loan Administrator 贷款管理员Management Accountant 管理会计 Billing Clerk 票据文员 Billing Supervisor 票据管理员