Regulations of the People's Republic of China on Rural Collective-Owned Enterprises

(1990年6月3日中华人民共和国国务院令第59号发布　根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订)

(Issued by Decree No. 59 of the State Council of the People's Republic of China on June 3, 1990, and revised in accordance with the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011)

为了保障乡村集体所有制企业的合法权益，引导其健康发展，制定本条例。

These Regulations are formulated to protect the legitimate rights and interests of rural collective-owned enterprises and guide their healthy development.

本条例适用于由乡(含镇，下同)村(含村民小组，下同)农民集体举办的企业。

These Regulations apply to enterprises collectively established by farmers in townships (including towns, the same below) and villages (including villagers' groups, the same below).

农业生产合作社、农村供销合作社、农村信用社不适用本条例。

Agricultural production cooperatives, rural supply and marketing cooperatives, and rural credit cooperatives are not subject to these Regulations.

乡村集体所有制企业是我国社会主义公有制经济的组成部分。

Rural collective-owned enterprises are a component of the socialist public ownership economy of our country.

国家对乡村集体所有制企业实行积极扶持，合理规划，正确引导，加强管理的方针。

The State adopts the policy of actively supporting, rationally planning, correctly guiding, and strengthening management of rural collective-owned enterprises.

乡村集体所有制企业的主要任务是：发展商品生产和服务业，满足社会日益增长的物质和文化生活的需要；调整农村产业结构，合理利用农村劳动力；支援农业生产和农村建设，增加国家财政和农民的收入；积极发展出口创汇生产；为大工业配套和服务。

The main tasks of rural collective-owned enterprises are: to develop commodity production and service industries, to meet the growing material and cultural needs of society; to adjust the rural industrial structure and rationally utilize rural labor; to support agricultural production and rural construction, and increase the income of the state and farmers; to actively develop export-oriented production; and to provide supporting and services for large industries.

国家保护乡村集体所有制企业的合法权益，禁止任何组织和个人侵犯其财产。

The State protects the legitimate rights and interests of rural collective-owned enterprises and prohibits any organization or individual from infringing upon their property.

乡村集体所有制企业实行自主经营，独立核算，自负盈亏。

Rural collective-owned enterprises shall operate independently, conduct independent accounting, and assume sole responsibility for their profits and losses.

乡村集体所有制企业实行多种形式的经营责任制。

Rural collective-owned enterprises shall implement various forms of operational responsibility systems.

乡村集体所有制企业可以在不改变集体所有制性质的前提下，吸收投资入股。

Rural collective-owned enterprises may absorb investment as shares without changing the nature of collective ownership.

国家鼓励和扶持乡村集体所有制企业采用先进适用的科学技术和经营管理方法，加速企业现代化。

The State encourages and supports rural collective-owned enterprises to adopt advanced and applicable science and technology and management methods to accelerate enterprise modernization.

国家鼓励和保护乡村集体所有制企业依照平等互利、自愿协商、等价有偿的原则，进行多种形式的经济技术合作。

The State encourages and protects rural collective-owned enterprises in carrying out various forms of economic and technological cooperation based on the principles of equality, mutual benefit, voluntary consultation, and exchange at equal value.

国家鼓励和支持乡村集体所有制企业依法利用自然资源，因地制宜发展符合国家产业政策和市场需要的产业和产品，增加社会有效供给。

The State encourages and supports rural collective-owned enterprises to rationally utilize natural resources in accordance with the law, develop industries and products that meet national industrial policies and market needs, and increase effective social supply.

乡村集体所有制企业经依法审查，具备法人条件的，登记后取得法人资格，厂长(经理)为企业的法定代表人。

Rural collective-owned enterprises that meet the conditions for legal person status after legal review shall obtain legal person status upon registration, and the factory director (manager) shall be the legal representative of the enterprise.

乡村集体所有制企业职工有返回其所属的农民集体经济组织从事农业生产的权利。

Employees of rural collective-owned enterprises have the right to return to the farmers' collective economic organization to which they belong to engage in agricultural production.

国务院乡镇企业行政主管部门主管全国乡村集体所有制企业。地方人民政府乡镇企业行政主管部门主管本行政区域内的乡村集体所有制企业(以下简称企业)。

The administrative department of township enterprises under the State Council shall be in charge of rural collective-owned enterprises nationwide. The administrative department of township enterprises of the local people's government shall be in charge of rural collective-owned enterprises (hereinafter referred to as enterprises) within its administrative region.

设立企业应当具备下列条件：

The establishment of an enterprise shall meet the following conditions:

(一)产品和提供的服务为社会所需要，并符合国家法律、法规和政策规定；

(1) The products and services provided are needed by society and comply with national laws, regulations, and policies;

(二)有自己的名称、组织机构和生产经营场所；

(2) It has its own name, organizational structure, and place of production and operation;

(三)有确定的经营范围；

(3) It has a defined business scope;

(四)有与生产经营和服务规模相适应的资金、设备、从业人员和必要的原材料条件；

(4) It has funds, equipment, employees, and necessary raw material conditions commensurate with the scale of production, operation, and services;

(五)有必要的劳动卫生、安全生产条件和环境保护措施；

(5) It has necessary labor hygiene, production safety conditions, and environmental protection measures;

(六)符合当地乡村建设规划，合理利用土地。

(6) It complies with local rural construction planning and rationally utilizes land.

设立企业必须依照法律、法规，经乡级人民政府审核后，报请县级人民政府乡镇企业主管部门以及法律、法规规定的有关部门批准，持有关批准文件向企业所在地工商行政管理机关办理登记，经核准领取《企业法人营业执照》或者《营业执照》后始得营业，并向税务机关办理税务登记。

To establish an enterprise, it must, in accordance with laws and regulations, be reviewed by the township-level people's government and then submitted to the county-level people's government's department in charge of township enterprises and other relevant departments as stipulated by laws and regulations for approval. With the relevant approval documents, it shall register with the administrative authority for industry and commerce at the place where the enterprise is located, and may commence business only after obtaining the 'Enterprise Legal Person Business License' or 'Business License' upon approval, and shall also register for tax with the tax authority.

企业应当在核准登记的经营范围内从事生产经营活动。

Enterprises shall engage in production and business activities within the approved and registered business scope.

企业分立、合并、迁移、停业、终止以及改变名称、经营范围等，须经原批准企业设立的机关核准，向当地工商行政管理机关和税务机关办理变更或者注销登记，并通知开户银行。

The division, merger, relocation, suspension, termination, change of name, business scope, etc., of an enterprise must be approved by the authority that originally approved the establishment of the enterprise, and the enterprise shall undergo modification or cancellation of registration with the local administrative authority for industry and commerce and the tax authority, and notify the bank where it has an account.

企业分立、合并、停业或者终止时，必须保护其财产，依法清理债权、债务。

When an enterprise is divided, merged, suspended, or terminated, its property must be protected and its claims and debts shall be liquidated in accordance with the law.

企业破产应当进行破产清算，法人以企业的财产对企业债权人清偿债务。

If an enterprise goes bankrupt, bankruptcy liquidation shall be carried out, and the legal person shall use the enterprise's property to repay debts to the enterprise's creditors.

企业财产属于举办该企业的乡或者村范围内的全体农民集体所有，由乡或者村的农民大会(农民代表会议)或者代表全体农民的集体经济组织行使企业财产的所有权。

The property of an enterprise belongs to all farmers collectively within the township or village that established the enterprise, and the farmers' assembly (farmers' representative meeting) of the township or village or the collective economic organization representing all farmers shall exercise the ownership of the enterprise's property.

企业实行承包、租赁制或者与其他所有制企业联营的，企业财产的所有权不变。

If an enterprise implements a contract or lease system or forms a joint venture with other ownership enterprises, the ownership of the enterprise's property remains unchanged.

企业所有者依法决定企业的经营方向、经营形式、厂长(经理)人选或者选聘方式，依法决定企业税后利润在其与企业之间的具体分配比例，有权作出关于企业分立、合并、迁移、停业、终止、申请破产等决议。

The owner of an enterprise shall, in accordance with the law, decide on the business direction, business form, selection or method of selection of the factory director (manager), and decide on the specific distribution ratio of after-tax profits between the enterprise and itself, and has the right to make resolutions on the division, merger, relocation, suspension, termination, and application for bankruptcy of the enterprise.

企业所有者应当为企业的生产、供应、销售提供服务，并尊重企业的自主权。

The owner of an enterprise shall provide services for the production, supply, and sales of the enterprise and respect the enterprise's autonomy.

实行承包或者租赁制的企业，企业所有者应当采取公开招标方式确定经营者，不具备条件的，也可以采取招聘、推荐等方式选用经营者。

For enterprises implementing a contract or lease system, the owner of the enterprise shall determine the operator through public bidding. If conditions are not met, the operator may also be selected through recruitment, recommendation, or other methods.

招标可以在企业内部或者企业外部进行。投标者可以是经营集团或者个人。经营集团中标后，必须确定企业经营者。

Bidding may be conducted within or outside the enterprise. Bidders may be management groups or individuals. After a management group wins the bid, the operator of the enterprise must be determined.

企业所有者应当对投标者全面评审，择优选定。

The owner of the enterprise shall conduct a comprehensive evaluation of the bidders and select the best.

实行承包或者租赁制的企业，企业经营者应当具备下列条件：

For enterprises implementing a contract or lease system, the operator of the enterprise shall meet the following conditions:

(一)坚持四项基本原则和改革开放，遵纪守法；

(1) Adhere to the Four Cardinal Principles and reform and opening up, and abide by laws and discipline;

(二)必要的文化知识和专业技术知识；

(2) Necessary cultural knowledge and professional technical knowledge;

(三)必要的企业经营管理能力；

(3) Necessary enterprise management capabilities;

(四)提供必要的财产担保或者保证人；

(4) Provide necessary property guarantees or guarantors;

(五)企业所有者提供的其他合法条件。

(5) Other legal conditions provided by the owner of the enterprise.

企业经营者是企业的厂长(经理)。企业实行厂长(经理)负责制。厂长(经理)对企业全面负责，代表企业行使职权。

The operator of an enterprise is the factory director (manager) of the enterprise. The enterprise implements a system of factory director (manager) responsibility. The factory director (manager) is fully responsible for the enterprise and exercises authority on behalf of the enterprise.

实行承包或者租赁制的企业，订立承包或者租赁合同时，应当坚持平等、自愿、协商的原则，兼顾国家、集体和个人的利益。

For enterprises implementing a contract or lease system, when concluding a contract or lease agreement, the principles of equality, voluntariness, and consultation shall be adhered to, taking into account the interests of the state, the collective, and individuals.

企业在生产经营活动中享有下列权利：

Enterprises enjoy the following rights in production and business activities:

(一)占有和使用企业资产，依照国家规定筹集资金；

(1) Possess and use enterprise assets, and raise funds in accordance with state regulations;

(二)在核准登记的范围内自主安排生产经营活动；

(2) Independently arrange production and business activities within the approved and registered scope;

(三)确定企业内部机构设置和人员配备；依法招聘、辞退职工，并确定工资形式和奖惩办法；

(3) Determine the internal organizational structure and staffing; recruit and dismiss employees in accordance with the law, and determine wage forms and reward and punishment measures;

(四)有权自行销售本企业的产品，但国务院另有规定的除外；

(4) Have the right to sell the enterprise's products on their own, except as otherwise provided by the State Council;

(五)有权自行确定本企业的产品价格、劳务价格，但国务院规定由物价部门和有关主管部门控制价格的除外；

(5) Have the right to determine the prices of the enterprise's products and labor services on their own, except where the State Council stipulates that prices are controlled by the price department and relevant competent departments;

(六)自愿参加行业协会和产品评比；

(6) Voluntarily participate in industry associations and product evaluations;

(七)依照国家规定自愿参加各种招标、投标活动，申请产品定点生产，取得生产许可证；

(7) Voluntarily participate in various bidding and tendering activities in accordance with state regulations, apply for designated production of products, and obtain production licenses;

(八)自主订立经济合同，开展经济技术合作；

(8) Independently conclude economic contracts and carry out economic and technological cooperation;

(九)依法开发和利用自然资源；

(9) Develop and utilize natural resources in accordance with the law;

(十)依法利用外资、引进先进技术和设备，开展进出口贸易等涉外经济活动，并依照国家规定提留企业的外汇收入；

(10) Utilize foreign capital, introduce advanced technology and equipment, and conduct foreign-related economic activities such as import and export trade in accordance with the law, and retain the enterprise's foreign exchange income in accordance with state regulations;

(十一)拒绝摊派和非法罚款，但法律、法规规定应当提供财力、物力、人力的除外。

(11) Refuse arbitrary apportionment and illegal fines, except where laws and regulations require the provision of financial, material, or human resources.

企业在生产经营活动中应当履行下列义务：

Enterprises shall fulfill the following obligations in production and business activities:

(一)依法缴纳税金；

(1) Pay taxes in accordance with the law;

(二)依照国家以及省、自治区、直辖市人民政府的规定，上交支农资金和管理费；

(2) Submit funds for supporting agriculture and management fees in accordance with the provisions of the state and the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government;

(三)依法建立健全财务会计、审计、统计等制度，按期编报财务、统计报表；

(3) Establish and improve financial accounting, auditing, statistics, and other systems in accordance with the law, and prepare and submit financial and statistical statements on time;

(四)保护自然资源和环境，防止和治理污染；

(4) Protect natural resources and the environment, and prevent and control pollution;

(五)努力降低原材料和能源消耗，发展符合国家产业政策的产品；

(5) Strive to reduce the consumption of raw materials and energy, and develop products that meet national industrial policies;

(六)做好劳动保护工作，实行安全生产；

(6) Do a good job in labor protection and implement safe production;

(七)保证产品质量和服务质量；

(7) Ensure product quality and service quality;

(八)依法履行合同；

(8) Perform contracts in accordance with the law;

(九)对职工进行政治思想、科学文化、技术业务和职业道德等方面的教育；

(9) Provide education in political ideology, science and culture, technical business, and professional ethics to employees;

(十)遵守法律、法规和政策的其他规定。

(10) Comply with other provisions of laws, regulations, and policies.

企业职工有参加企业民主管理，对厂长(经理)和其他管理人员提出批评和控告的权利。

Employees of an enterprise have the right to participate in democratic management of the enterprise and to criticize and accuse the factory director (manager) and other management personnel.

企业职工大会或者职工代表大会有权对企业经营管理中的问题提出意见和建议，评议、监督厂长(经理)和其他管理人员，维护职工的合法权益。

The employees' congress or employees' representative congress of an enterprise has the right to raise opinions and suggestions on issues in the enterprise's operation and management, evaluate and supervise the factory director (manager) and other management personnel, and protect the legitimate rights and interests of employees.

企业应当兼顾国家、集体和个人的利益，合理安排积累与消费的比例，对职工实行各尽所能、按劳分配的原则。

Enterprises shall take into account the interests of the state, the collective, and individuals, reasonably arrange the ratio of accumulation to consumption, and implement the principle of 'from each according to his ability, to each according to his work' for employees.

男工与女工应当同工同酬。

Male and female workers shall receive equal pay for equal work.

企业招用职工应当依法签订劳动合同，实行灵活的用工形式和办法。

Enterprises shall sign labor contracts with employees in accordance with the law when recruiting, and implement flexible employment forms and methods.

对技术要求高的企业，应当逐步形成专业化的技术职工队伍。

For enterprises with high technical requirements, a specialized technical workforce shall be gradually formed.

企业不得招用未满16周岁的童工。

Enterprises shall not recruit child laborers under the age of 16.

企业对从事高度危险作业的职工，必须依照国家规定向保险公司投保。

Enterprises must insure employees engaged in high-risk operations with insurance companies in accordance with state regulations.

有条件的企业，应当参照国家有关规定实行职工社会保险。

Enterprises with conditions shall implement social insurance for employees with reference to relevant state regulations.

企业发生劳动争议，可以依照《中华人民共和国劳动争议调解仲裁法》处理。

Labor disputes arising in an enterprise may be handled in accordance with the 'Labor Dispute Mediation and Arbitration Law of the People's Republic of China'.

企业税后利润，留给企业的部分不应低于60%，由企业自主安排，主要用作增加生产发展基金，进行技术改造和扩大再生产，适当增加福利基金和奖励基金。

Of the after-tax profits of an enterprise, the portion retained by the enterprise shall not be less than 60%, and shall be arranged independently by the enterprise, mainly used to increase production development funds, carry out technological transformation and expanded reproduction, and appropriately increase welfare funds and bonus funds.

企业税后利润交给企业所有者的部分，主要用于扶持农业基本建设、农业技术服务、农村公益事业、企业更新改造或者发展新企业。

The portion of after-tax profits paid to the owner of the enterprise shall be mainly used to support agricultural infrastructure construction, agricultural technical services, rural public welfare undertakings, enterprise renovation and upgrading, or the development of new enterprises.

企业应当根据国家有关规定，加强本企业的各项基础管理和合同管理。

Enterprises shall strengthen their basic management and contract management in accordance with relevant state regulations.

各级人民政府乡镇企业行政主管部门根据国家的法律、法规和政策，加强对企业的指导、管理、监督、协调和服务：

The administrative departments of township enterprises of people's governments at all levels shall strengthen guidance, management, supervision, coordination, and services for enterprises in accordance with national laws, regulations, and policies:

(一)监督检查企业执行国家法律、法规和政策；

(1) Supervise and inspect enterprises' compliance with national laws, regulations, and policies;

(二)制订企业发展规划，协同有关部门制定农村剩余劳动力就业规划；

(2) Formulate enterprise development plans and coordinate with relevant departments to formulate employment plans for surplus rural labor;

(三)会同有关部门指导企业的计划、统计、财务、审计、价格、物资、质量、设备、技术、劳动、安全生产、环境保护等管理工作；

(3) Guide, in conjunction with relevant departments, the management of enterprises in planning, statistics, finance, auditing, pricing, materials, quality, equipment, technology, labor, production safety, environmental protection, etc.;

(四)组织和指导企业的技术进步、职工教育和培训；

(4) Organize and guide enterprises' technological progress, employee education, and training;

(五)向企业提供经济、技术咨询和信息服务；

(5) Provide economic and technical consulting and information services to enterprises;

(六)协调企业与有关方面的关系，帮助企业开展经济技术合作；

(6) Coordinate the relationship between enterprises and relevant parties, and help enterprises carry out economic and technological cooperation;

(七)总结推广企业发展的经验；

(7) Summarize and promote the experience of enterprise development;

(八)组织和指导企业的思想政治工作，促进企业的社会主义精神文明建设。

(8) Organize and guide the ideological and political work of enterprises, and promote the construction of socialist spiritual civilization in enterprises.

各级人民政府有关行业管理部门应当根据国家的产业政策和行业发展规划，对企业的发展方向进行指导和监督；对企业开展技术指导、人才培训和经济、技术信息服务；指导、帮助和监督企业开展劳动保护、环境保护等工作。

The relevant industry management departments of people's governments at all levels shall, in accordance with national industrial policies and industry development plans, guide and supervise the development direction of enterprises; provide technical guidance, talent training, and economic and technical information services to enterprises; and guide, assist, and supervise enterprises in carrying out labor protection, environmental protection, and other work.

政府有关部门应当为符合国家产业政策，经济和社会效益好的企业创造发展条件：

Relevant government departments shall create development conditions for enterprises that meet national industrial policies and have good economic and social benefits:

(一)对企业所需的能源、原材料、资金等，计划、物资、金融等部门应当积极帮助解决；生产纳入国家指令性计划的产品所需的能源、原材料等，由安排生产任务的部门和单位组织供应；(2011年1月8日删除)

(1) For energy, raw materials, funds, etc., needed by enterprises, planning, materials, and financial departments shall actively help solve them; for energy, raw materials, etc., needed for the production of products included in the mandatory state plan, the departments and units arranging the production tasks shall organize supply; (Deleted on January 8, 2011)

(二)根据国家有关规定，对生产名、优产品和出口创汇产品的企业，应当在信贷、能源、原材料和运输等方面给予扶持；

(2) In accordance with relevant state regulations, support shall be given to enterprises producing famous, high-quality products and export-oriented products in terms of credit, energy, raw materials, transportation, etc.;

(三)为企业培训、招用专业技术人才和引进先进技术创造条件。

(3) Create conditions for enterprises to train and recruit professional and technical personnel and introduce advanced technology.

对在企业经营管理、科技进步、劳动保护、环境保护和思想政治工作等方面作出显著成绩的企业和个人，由人民政府给予奖励。

Enterprises and individuals that achieve remarkable results in enterprise management, technological progress, labor protection, environmental protection, and ideological and political work shall be rewarded by the people's government.

企业产品质量达不到国家规定标准的，企业所有者和企业主管部门应当责令其限期整顿，经整顿无效者，应当责令其停产或者转产，直至建议有关机关撤销生产许可证，吊销营业执照。

If the product quality of an enterprise fails to meet the standards prescribed by the state, the owner of the enterprise and the competent department of the enterprise shall order it to rectify within a time limit. If rectification is ineffective, they shall order it to suspend production or change its product, and even suggest that the relevant authority revoke the production license and cancel the business license.

企业因生产、销售前款所指的产品，给用户和消费者造成财产损失、人身损害的，应当承担赔偿责任；构成犯罪的，依法追究刑事责任。

If an enterprise causes property loss or personal injury to users and consumers due to the production or sale of the products referred to in the preceding paragraph, it shall bear compensation liability; if a crime is constituted, criminal liability shall be pursued in accordance with the law.

企业厂长(经理)侵犯职工合法权益，情节严重的，由企业所有者给予行政处分；构成犯罪的，依法追究刑事责任。

If the factory director (manager) of an enterprise infringes upon the legitimate rights and interests of employees, and the circumstances are serious, the owner of the enterprise shall impose administrative sanctions; if a crime is constituted, criminal liability shall be pursued in accordance with the law.

对向企业摊派的单位和个人，企业可以向审计机关或者其他有关部门控告、检举。经审计机关确认是摊派行为的，由审计机关通知摊派单位停止摊派行为，限期退回摊派财物；对摊派单位的负责人和直接责任人员，监察机关或者有关主管部门可以根据情节轻重，给予行政处分。

If units or individuals impose arbitrary apportionment on an enterprise, the enterprise may accuse or report them to the audit authority or other relevant departments. If the audit authority confirms that it is an act of arbitrary apportionment, the audit authority shall notify the apportioning unit to stop the act of arbitrary apportionment and return the apportioned property within a time limit; the supervisory authority or relevant competent department may impose administrative sanctions on the person in charge of the apportioning unit and the directly responsible persons according to the severity of the circumstances.

政府部门的工作人员玩忽职守、滥用职权，使企业合法权益遭受损害的，由其所在单位或者上级主管机关给予行政处分；构成犯罪的，依法追究刑事责任。

If a staff member of a government department neglects their duty or abuses their power, causing damage to the legitimate rights and interests of an enterprise, the unit to which they belong or the higher competent authority shall impose administrative sanctions; if a crime is constituted, criminal liability shall be pursued in accordance with the law.

企业违反财政、税收、劳动、工商行政、价格、资源、环境保护等法律、法规的，依照有关法律、法规处理。

If an enterprise violates laws and regulations on finance, taxation, labor, industry and commerce administration, pricing, resources, environmental protection, etc., it shall be dealt with in accordance with the relevant laws and regulations.

本条例由国务院乡镇企业行政主管部门负责解释，并组织实施。

These Regulations shall be interpreted by the administrative department of township enterprises under the State Council, which shall also organize their implementation.

省、自治区、直辖市人民政府可以根据本条例制定实施办法。

The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may formulate implementation measures in accordance with these Regulations.

本条例自1990年7月1日起施行。

These Regulations shall come into force as of July 1, 1990.