A contractual joint venture shall provide the necessary conditions for the venture's trade union to carry out its activities.

合作企业应当为本企业工会提供必要的活动条件。

属类：法学专业-中国法律-中外合作经营企业法

Article 15 A contractual joint venture must establish its account books within the territory of China , file its accounting statements according to relevant provisions and accept supervision by the financial and tax authorities.

第十五条合作企业必须在中国境内设置会计账簿,依照规定报送会计报表,并接受财政税务机关的监督。

属类：法学专业-中国法律-中外合作经营企业法

If a contractual joint venture, in violation of the provisions prescribed in the preceding paragraph, does not establish its account books within the territory of China , the financial and tax authorities may impose a fine on it, and the administrative authorities for industry and commerce may order it to suspend its business operations or may revoke its business license.

合作企业违反前款规定,不在中国境内设置会计账簿的,财政税务机关可以处以罚款,工商行政管理机关可以责令停止营业或者吊销其营业执照。

属类：法学专业-中国法律-中外合作经营企业法

Article 16 A contractual joint venture shall, by presenting its business license, open a foreign exchange account with a bank or any other financial institution which is permitted by the exchange control authorities of the state to conduct transactions in foreign exchange.

第十六条合作企业应当凭营业执照在国家外汇管理机关允许经营外汇业务的银行或者其他金融机构开立外汇账户。

属类：法学专业-中国法律-中外合作经营企业法

Article 17 A contractual joint venture may obtain loans from financial institutions within the territory of China and may also obtain loans outside the territory of China .

第十七条合作企业可以向中国境内的金融机构借款,也可以在中国境外借款。

属类：法学专业-中国法律-中外合作经营企业法

Article 18 The various kinds of insurance coverage of a contractual joint venture shall be furnished by insurance institutions within the territory of China .

第十八条合作企业的各项保险应当向中国境内的保险机构投保。

属类：法学专业-中国法律-中外合作经营企业法

Article 19 A contractual joint venture may, within its approved scope of operation, import materials it needs and export products it produces.

第十九条合作企业可以在经批准的经营范围内,进口本企业需要的物资,出口本企业生产的产品。

属类：法学专业-中国法律-中外合作经营企业法

A contractual joint venture may purchase, on both the domestic market and the world market, the raw and processed materials, fuels, etc. within its approved scope of operation.

合作企业在经批准的经营范围内所需的原材料、燃料等物资,按照公平、合理的原则,可以在国内市场或者在国际市场购买。

属类：法学专业-中国法律-中外合作经营企业法

Article 20 A contractual joint venture shall achieve on its own the balance of its foreign exchange receipts and expenditures. If a contractual joint venture is unable to achieve the balance of its foreign exchange receipts and expenditures on its own, it may, in accordance with state provisions, apply to the relevant authorities for assistance.

第二十条合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。

属类：法学专业-中国法律-中外合作经营企业法

Article 21 The Chinese and foreign parties shall share earnings or products, undertake risks and losses in accordance with the agreements prescribed in the contractual joint venture contract.

第二十一条中外合作者依照合作企业合同的约定,分配收益或者产品,承担风险和亏损。

属类：法学专业-中国法律-中外合作经营企业法