财政部


财政部关于改进资产评估确认工作的通知
财政部



国务院各部委、各直属机构，新疆生产建设兵团，各省、自治区、直辖市、计划单列市财政厅（局）、国有资产管理局（办公室）：
为适应社会主义市场经济的要求，促进我国资产评估业与国际惯例接轨，明确资产评估委托方、评估机构和注册资产评估师的责任，改进资产评估确认及其监督管理工作，现就有关问题通知如下：
一、改进资产评估确认的内容
资产评估管理行政主管部门对涉及国有资产的评估，重点对以下四个方面予以确认：
（一）中介机构的执业资格。接受委托的资产评估机构是否具有国家有关部门颁发的资产评估资格证书；
（二）资产评估人员的执业资格。资产评估项目负责人是否具备国家认可的注册资产评估师资格，资产评估报告是否有两名注册资产评估师签字；
（三）评估操作方法的合法性。资产评估方法是否遵循国家有关资产评估法规、规定，操作是否规范；
（四）资产评估报告的有效期。资产评估的基准日选择是否适当，评估报告的有效期间是否明示。
二、明确资产评估各当事方的责任
委托资产评估的资产占有单位和具体承担评估工作的评估机构和注册资产评估师，均应严格执行国家有关资产评估的法规制度，各自承担相应的责任。
（一）委托方的责任
1．资产评估所对应的经济行为已经依照国家规定的程序审核批准；
2．已按规定办理资产评估立项；
3．所提供的财务会计及其他资料真实、准确、完整；
4．出具的资产权属证明文件合法有效；
5．对涉及评估的各类资产、负债的清查、核实必须全面、准确；
6．有关重大事项已充分揭示；
7．所提供的企业生产经营状况及发展前景相关资料依据充分、科学合理；
8．保证评估工作独立、客观，不向评估人员提出非法及不合理的评估要求，不干预评估工作。
（二）评估机构的责任
1．评估机构组织资产评估活动时应符合国家有关资产评估管理的法规制度；
2．评估机构开展资产评估时应派出与评估项目相适应的合格的专业人员承担具体工作；
3．评估机构应认真核实所评估资产的范围与经济行为所涉及的资产范围是否一致和不重不漏；
4．评估机构应对注册资产评估师采用的评估方法、选用的参数、资料的可靠性准确性进行认真的核实；
5．评估报告书须以评估机构的名义出具，评估机构须对评估报告书所陈述的所有内容承担相应的法律责任。
（三）注册资产评估师的责任
1．资产评估范围必须与经济行为所涉及的资产范围一致，不重不漏；
2．对涉及评估的各类资产、负债必须进行合理的抽查、核实；
3．采用的评估方法恰当，选用的参照数据、资料可靠；
4．影响资产评估价值的因素考虑周全；
5．资产评估结果合理、准确。
委托方、评估机构及注册资产评估师应对上述内容分别作出书面承诺（格式见附件）。
三、加强资产评估工作的监督管理
（一）各级资产评估管理行政主管部门应加强对资产评估工作的监督管理，逐步建立资产评估项目抽查复核和听证制度。对企业改制上市资产评估项目和重大资产评估项目，财政部将组织或委托省级资产评估管理行政主管部门进行重点抽查复核。对抽查复核中发现有问题的资产评估项
目和资产评估管理行政主管部门认定需要听证的评估项目，财政部门将组织召开听证会，对存在的问题提出认定意见。
（二）各级资产评估管理行政主管部门在资产评估项目抽查复核中，发现委托方提供虚假情况和资料或与资产评估人员串通作弊，资产评估人员违规操作致使资产评估结果失实，必须严格按照国家有关规定进行处罚，其中情节严重，构成犯罪的，由司法机关依法追究刑事责任。
本通知先从涉及上市公司的资产评估项目开始实施，然后总结经验，逐步推开。各级资产评估管理行政主管部门应切实抓好本通知的贯彻实施工作，在执行中有什么问题，请及时函告我部。
附件：一、关于上市公司资产评估确认工作的具体规定
二、评估委托方、评估机构和注册资产评估师承诺函格式

附件一：关于上市公司资产评估确认工作的具体规定
为了适应改进资产评估确认工作的需要，明确资产评估确认的内容、方法和具体工作规范，现就涉及上市公司资产评估确认的有关事项具体规定如下：
一、关于涉及上市公司资产评估的具体事项及申报程序
资产评估结果确认的申请报告应由委托评估的企业提出，中央企业经主管部门出具初审意见后报财政部确认，无主管部门的企业直接报财政部确认；地方企业经省级资产评估管理行政主管部门审核后报财政部确认。凡涉及以下经济行为的资产评估事项均按此办理：
（一）占有国有资产的企业、单位发起设立或改组设立股份有限公司并拟在境内外公开发行各种股票；
（二）占有国有资产的企业、单位经批准发行可转换公司债券；
（三）国有企业以实物资产收购上市公司股权；
（四）上市公司整体或部分收购国有企业；
（五）国有股东以实物资产认购上市公司国有股配股；
（六）上市公司与其国有股股东进行资产置换；
（七）含有国有股的上市公司与其他上市公司合并；
（八）其他。
二、应报送的材料
（一）委托方提出的资产评估确认申请文件（含资产评估结果确认申请表）；
（二）中央企业主管部门或省级资产评估管理行政主管部门初审同意转报财政部予以复审确认的文件；
（三）经济行为审批单位的批准文件；
（四）资产评估立项批准文件；
（五）资产重组方案；
（六）资产评估各当事方的承诺函；
（七）资产评估机构提交的资产评估报告书及其附件；
（八）其他。
三、资产评估确认应审核的主要内容
（一）进行资产评估的经济行为是否合法并经批准；
（二）是否办理了资产评估立项；
（三）资产评估机构是否具备评估资格；
（四）主要评估人员是否是经注册的资产评估师；
（五）评估基准日的选择是否适当；
（六）评估所依据的法律、法规和政策是否准确；
（七）评估委托方是否就所提供的财务会计资料、生产经营管理资料及资产权属证明文件的真实性、客观性、合法性作出承诺；
（八）评估过程、步骤是否符合规定要求；
（九）选择的评估方法是否合理；
（十）资产评估报告书内容是否完整、说明是否充分、附件资料是否齐全；
（十一）评估机构和注册资产评估师是否就评估结果的客观性、公正性、准确性及对该评估结果所负的责任作出承诺；
（十二）其他。

附件二：评估委托方、评估机构和注册资产评估师承诺函格式
（一）资产评估委托方承诺函
×××（评估机构）：
因＿＿＿＿事宜我单位委托你所对该经济行为所涉及的全部资产负债进行评估。为确保资产评估机构客观、公正、合理地进行资产评估，我单位承诺如下，并承担相应的法律责任：
1．资产评估的经济行为符合国家规定并已获批准；
2．已按规定办理了资产评估立项并获批准；
3．所提供的财务会计及其他资料真实、准确、完整，有关重大事项揭示充分；
4．纳入评估范围的资产权属明确，出具的资产权属证明文件合法有效；
5．所提供的企业生产经营管理资料客观、真实、科学、合理；
6．不干预评估工作。
委托方法定代表人签字
委托方印章
年 月 日
（二）资产评估机构及注册资产评估师承诺函
×××：（委托方）
受你单位委托，我们对你单位因＿＿＿＿事宜所涉及的全部资产、负债进行了认真的清查核实、评定估算，并形成了资产评估报告书，在假设条件成立的情况下，我们对资产评估结果承诺如下，并承担相应的法律责任：
1．资产评估范围与经济行为所涉及的资产范围一致，未重未漏；
2．对涉及评估的各类资产及负债进行了合理的抽查、核实；
3．评估方法选用恰当，选用的参照数据、资料可靠；
4．影响资产评估价值的因素考虑周全；
5．资产评估价值公允、准确；
6．评估工作未受任何人为干预并独立进行。
注册资产评估师签字
注册评估师执业机构（公章）
年 月 日



1998年9月21日
全国人民代表大会


中华人民共和国主席令（六届第22号）

《中华人民共和国涉外经济合同法》已由中华人民共和国第六届全国人民代表大会常务委员会第十次会议于1985年3月21日通过，现予公布，自1985年7月1日起施行。

中华人民共和国主席 李先念
1985年3月21日




中华人民共和国涉外经济合同法

（1985年3月21日第六届全国人民代表大会常务委员会第十次会议通过 1985年3月21日中华人民共和国主席令第二十二号公布 自1985年7月1日起施行）

第一章 总 则
第一条 为了保障涉外经济合同当事人的合法权益，促进我国对外经济关系的发展，特制定本法。
第二条 本法的适用范围是中华人民共和国的企业或者其他经济组织同外国的企业和其他经济组织或者个人之间订立的经济合同（以下简称合同）。但是，国际运输合同除外。
第三条 订立合同，应当依据平等互利、协商一致的原则。
第四条 订立合同，必须遵守中华人民共和国法律，并不得损害中华人民共和国的社会公共利益。
第五条 合同当事人可以选择处理合同争议所适用的法律。当事人没有选择的，适用与合同有最密切联系的国家的法律。
在中华人民共和国境内履行的中外合资经营企业合同、中外合作经营企业合同、中外合作勘探开发自然资源合同，适用中华人民共和国法律。
中华人民共和国法律未作规定的，可以适用国际惯例。
第六条 中华人民共和国缔结或者参加的与合同有关的国际条约同中华人民共和国法律有不同规定的，适用该国际条约的规定。但是，中华人民共和国声明保留的条款除外。
第二章 合同的订立
第七条 当事人就合同条款以书面形式达成协议并签字，即为合同成立。通过信件、电报、电传达成协议，一方当事人要求签订确认书的，签订确认书时，方为合同成立。
中华人民共和国法律、行政法规规定应当由国家批准的合同，获得批准时，方为合同成立。
第八条 合同订明的附件是合同的组成部分。
第九条 违反中华人民共和国法律或者社会公共利益的合同无效。
合同中的条款违反中华人民共和国法律或者社会公共利益的，经当事人协商同意予以取消或者改正后，不影响合同的效力。
第十条 采取欺诈或者胁迫手段订立的合同无效。
第十一条 当事人一方对合同无效负有责任的，应当对另一方因合同无效而遭受的损失负赔偿责任。
第十二条 合同一般应当具备以下条款：
一、合同当事人的名称或者姓名、国籍、主营业所或者住所；
二、合同签订的日期、地点；
三、合同的类型和合同标的的种类、范围；
四、合同标的的技术条件、质量、标准、规格、数量；
五、履行的期限、地点和方式；
六、价格条件、支付金额、支付方式和各种附带的费用；
七、合同能否转让或者合同转让的条件；
八、违反合同的赔偿和其他责任；
九、合同发生争议时的解决方法；
十、合同使用的文字及其效力。
第十三条 合同应当视需要约定当事人对履行标的承担风险的界限；必要时应当约定对标的的保险范围。
第十四条 对于需要较长期间连续履行的合同，当事人应当约定合同的有效期限，并可以约定延长合同期限和提前终止合同的条件。
第十五条 当事人可以在合同中约定担保。担保人在约定的担保范围内承担责任。
第三章 合同的履行和违反合同的责任
第十六条 合同依法成立，即具有法律约束力。当事人应当履行合同约定的义务，任何一方不得擅自变更或者解除合同。
第十七条 当事人一方有另一方不能履行合同的确切证据时，可以暂时中止履行合同，但是应当立即通知另一方；当另一方对履行合同提供了充分的保证时，应当履行合同。当事人一方没有另一方不能履行合同的确切证据，中止履行合同的，应当负违反合同的责任。
第十八条 当事人一方不履行合同或者履行合同义务不符合约定条件，即违反合同的，另一方有权要求赔偿损失或者采取其他合理的补救措施。采取其他补救措施后，尚不能完全弥补另一方受到的损失的，另一方仍然有权要求赔偿损失。
第十九条 当事人一方违反合同的赔偿责任，应当相当于另一方因此所受到的损失，但是不得超过违反合同一方订立合同时应当预见到的因违反合同可能造成的损失。
第二十条 当事人可以在合同中约定，一方违反合同时，向另一方支付一定数额的违约金；也可以约定对于违反合同而产生的损失赔偿额的计算方法。
合同中约定的违约金，视为违反合同的损失赔偿。但是，约定的违约金过分高于或者低于违反合同所造成的损失的，当事人可以请求仲裁机构或者法院予以适当减少或者增加。
第二十一条 当事人双方都违反合同的，应当各自承担相应的责任。
第二十二条 当事人一方因另一方违反合同而受到损失的，应当及时采取适当措施防止损失的扩大；没有及时采取适当措施致使损失扩大的，无权就扩大的损失要求赔偿。
第二十三条 当事人一方未按期支付合同规定的应付金额或者与合同有关的其他应付金额的，另一方有权收取迟延支付金额的利息。计算利息的方法，可以在合同中约定。
第二十四条 当事人因不可抗力事件不能履行合同的全部或者部分义务的，免除其全部或者部分责任。
当事人一方因不可抗力事件不能按合同约定的期限履行的，在事件的后果影响持续的期间内，免除其迟延履行的责任。
不可抗力事件是指当事人在订立合同时不能预见、对其发生和后果不能避免并不能克服的事件。
不可抗力事件的范围，可以在合同中约定。
第二十五条 当事人一方因不可抗力事件不能履行合同的全部或者部分义务的，应当及时通知另一方，以减轻可能给另一方造成的损失，并应在合理期间内提供有关机构出具的证明。
第四章 合同的转让
第二十六条 当事人一方将合同权利和义务的全部或者部分转让给第三者的，应当取得另一方的同意。
第二十七条 中华人民共和国法律、行政法规规定应当由国家批准成立的合同，其权利和义务的转让，应当经原批准机关批准。但是，已批准的合同中另有约定的除外。
第五章 合同的变更、解除和终止
第二十八条 经当事人协商同意后，合同可以变更。
第二十九条 有下列情形之一的，当事人一方有权通知另一方解除合同：
一、另一方违反合同，以致严重影响订立合同所期望的经济利益；
二、另一方在合同约定的期限内没有履行合同，在被允许推迟履行的合理期限内仍未履行；
三、发生不可抗力事件，致使合同的全部义务不能履行；
四、合同约定的解除合同的条件已经出现。
第三十条 对于包含几个相互独立部分的合同，可以依据前条的规定，解除其中的一部分而保留其余部分的效力。
第三十一条 有下列情形之一的，合同即告终止：
一、合同已按约定条件得到履行；
二、仲裁机构裁决或者法院判决终止合同；
三、双方协商同意终止合同。
第三十二条 变更或者解除合同的通知或者协议，应当采用书面形式。
第三十三条 中华人民共和国法律、行政法规规定应当由国家批准成立的合同，其重大变更应当经原批准机关批准，其解除应当报原批准机关备案。
第三十四条 合同的变更、解除或者终止，不影响当事人要求赔偿损失的权利。
第三十五条 合同约定的解决争议的条款，不因合同的解除或者终止而失去效力。
第三十六条 合同约定的结算和清理条款，不因合同的解除或者终止而失去效力。
第六章 争议的解决
第三十七条 发生合同争议时，当事人应当尽可能通过协商或者通过第三者调解解决。
当事人不愿协商、调解的，或者协商、调解不成的，可以依据合同中的仲裁条款或者事后达成的书面仲裁协议，提交中国仲裁机构或者其他仲裁机构仲裁。
第三十八条 当事人没有在合同中订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。
第七章 附 则
第三十九条 货物买卖合同争议提起诉讼或者仲裁的期限为四年，自当事人知道或者应当知道其权利受到侵犯之日起计算。其他合同争议提起诉讼或者仲裁的期限由法律另行规定。
第四十条 在中华人民共和国境内履行、经国家批准成立的中外合资经营企业合同、中外合作经营企业合同、中外合作勘探开发自然资源合同，在法律有新的规定时，可以仍然按照合同的规定执行。
第四十一条 本法施行之日前成立的合同，经当事人协商同意，可以适用本法。
第四十二条 国务院依据本法制定实施细则。
第四十三条 本法自１９８５年７月１日起施行。


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ECONOMIC CONTRACTSINVOLVING FOREIGN INTEREST

Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ECONOMIC CONTRACTS
INVOLVING FOREIGN INTEREST
(Adopted at the Tenth Session of the Standing Committee of the
Sixth National People's Congress, promulgated by Order No. 22 of the
President of the People's Republic of China on March 21, 1985, and
effective as of July 1, 1985)

Contents

Chapter I General Provisions
Chapter II The Conclusion of Contracts
Chapter III The Performance of Contracts and Liability for Breach of
Contract
Chapter IV The Assignment of Contracts
Chapter V The Modification, Rescission and Termination of Contracts
Chapter VI The Settlement of Disputes
Chapter VII Supplementary Provisions

Chapter I General Provisions

Article 1
This Law is formulated with a view to protecting the lawful rights and
interests of the parties to Chinese-foreign economic contracts and
promoting the development of China's foreign economic relations.
Article 2
This Law shall apply to economic contracts concluded between enterprises
or other economic organizations of the People's Republic of China and
foreign enterprises, other economic organizations or individuals.
(hereinafter referred to as "contracts"). However, this provision shall
not apply to international transport contracts.
Article 3
Contracts shall be concluded according to the principle of equality and
mutual benefit and the principle of achieving agreement through
consultation.
Article 4
In concluding a contract, the parties must abide by the law of the
People's Republic of China and shall not harm the public interest of the
People's Republic of China.
Article 5
The parties to a contract may choose the proper law applicable to the
settlement of contract disputes. In the absence of such a choice by the
parties, the law of the country which has the closest connection with the
contract shall apply. The law of the People's Republic of China shall
apply to contracts that are to be performed within the territory of the
People's Republic of China, namely contracts for Chinese-foreign equity
joint ventures, Chinese-foreign contractual joint ventures and Chinese-
foreign cooperative exploration and development of natural resources. For
matters that are not covered in the law of the People's Republic of China,
international practice shall be followed.
Article 6
Where an international treaty which is relevant to a contract, and to
which the People's Republic of China is a contracting party or a
signatory, has provided differently from the law of the People's Republic
of China, the provisions of the international treaty shall prevail, with
the exception of those clauses on which the People's Republic of China has
declared reservation.

Chapter II The Conclusion of Contracts

Article 7
A contract shall be formed as soon as the parties to it have reached a
written agreement on the terms and have signed the contract. If an
agreement is reached by means of letters, telegrams or telex and one party
requests a signed letter of confirmation, the contract shall be formed
only after the letter of confirmation is signed. Contracts which are
subject to the approval of the state, as provided for by the laws or
administrative regulations of the People's Republic of China, shall be
formed only after such approval is granted.
Article 8
Appendices specified in a contract shall be integral parts of the
contract.
Article 9
Contracts that violate the law or the public interest of the People's
Republic of China shall be void.
In case any terms in a contract violate the law or the public interest of
the People's Republic of China, the validity of the contract shall not be
affected if such terms are cancelled or modified by the parties through
consultations.
Article 10
Contracts that are concluded by means of fraud or duress shall be void.
Article 11
A party which is responsible for the invalidity of a contract shall be
liable for the losses suffered by the other party as a result of the
contracts becoming invalid.
Article 12
A contract shall, in general, contain the following terms:
(1) the corporate or personal names of the contracting parties and their
nationalities and principal places of business or domicile;
(2) the date and place of the signing of the contract;
(3) the type of contract and the kind and scope of the object of the
contract;
(4) The technical conditions, quality, standard, specifications and
quantity of the object of the contract;
(5) the time limit, place and method of performance;
(6) the price, amount and method of payment, and various incidental
charges;
(7) whether the contract is assignable and, if it is, the conditions for
its assignment;
(8) liability to pay compensation and other liabilities for breach of
contract;
(9) the ways for settling contract disputes; and
(10) the language(s) in which the contract is to be written and its
validity.

Article 13
So far as it may require, a contract shall provide for the limits of the
risks to be borne by the parties in performing the object; if necessary,
it shall provide for the coverage of insurance for the object.
Article 14
Where a contract needs to be performed continuously over a long period,
the parties shall set a period of validity for the contract and may also
stipulate conditions for its extension and its termination before its
expiry.
Article 15
In the contract the parties may agree to provide a guaranty. The guarantor
shall be held liable within the agreed scope of guaranty.

Chapter III The Performance of Contracts and Liability for Breach of Contract

Article 16
A contract shall be legally bindings as soon as it is established in
accordance with the law. The parties shall perform their obligations
stipulated in the contract. No party shall unilaterally modify or rescind
the contract.
Article 17
A party may temporarily suspend its performance of the contract if it has
conclusive evidence that the other party is unable to perform the
contract. However, it shall immediately inform the other party of such
suspension. It shall perform the contract if and when the other party
provides a sure guarantee for performance of the contract. If a party
suspends performance of the contract without conclusive evidence of the
other party's inability to perform the contract, it shall be liable for
breach of contract.
Article 18
If a party fails to perform the contract or its performance of the
contractual obligations does not conform to the agreed terms. which
constitutes a breach of contract, the other party is entitled to claim
damages or demand other reasonable remedial measures. If the losses
suffered by the other party cannot be completely made up after the
adoption of such remedial measures, the other party shall still have the
right to claim damages.
Article 19
The liability of a party to pay compensation for the breach of a contract
shall be equal to the loss suffered by the other party as a consequence of
the breach. However, such compensation may not exceed the loss which the
party responsible for the breach ought to have foreseen at the time of the
conclusion of the contract as a possible consequence of a breach of
contract.
Article 20
The parties may agree in a contract that, if one party breaches the
contract, it shall pay a certain amount of breach of contract damages to
the other party; they may also agree upon a method for calculating the
damages resulting from such a breach. The breach of contract damages as
stipulated in the contract shall be regarded as compensation for the
losses resulting from breach of contract. However, if the contractually
agreed breach of contract damages are far more or far less than is
necessary to compensate for the losses resulting from the breach, the
party concerned may request an arbitration body or a court to reduce or
increase them appropriately.

Article 21
If both parties breach the contract, each shall be commensurately liable
for the breach of contract that is its responsibility.
Article 22
A party which suffers losses resulting from a breach of contract by the
other party shall promptly take appropriate measures to prevent the losses
from becoming severer. If the losses are aggravated as a result of its
failure to adopt appropriate measures, it shall not be entitled to claim
compensation for the aggravated part of the losses.
Article 23
If a party fails to pay on time any amount stipulated as payable in the
contract or any other amount related to the contract that is payable, the
other party is entitled to interest on the amount in arrears. The method
for calculating the interest may be specified in the contract.
Article 24
If a party is prevented from performing all or part of its obligations
owing to force majeure, it shall be relieved of all or part of its
obligations.
If a party cannot perform its obligations within the contractually agreed
time limit owing to force majeure, it shall be relieved of the liability
for delayed performance during the aftereffect of the event.
Force majeure means an event that the parties could not have foreseen at
the time of conclusion of the contract, both parties being unable to
either avoid or overcome its occurrence and consequences.
The scope of force majeure may be specified in the contract.
Article 25
The party which fails to perform wholly or in part its contractual
obligations owing to force majeure shall promptly inform the other party
so as to mitigate possible losses inflicted on the other party, and shall
also provide a certificate issued by the relevant agency within a
reasonable period of time.

Chapter IV The Assignment of Contracts

Article 26
When a party assigns, wholly or in part, its contractual rights and
obligations to a third party, it must obtain the consent of the other
party.
Article 27
In the case of a contract which, according to the laws or administrative
regulations of the People's Republic of China, is to be formed with the
approval of the state, the assignment of the contractual rights and
obligations shall be subject to the approval of the authority which
approved the contract, unless otherwise stipulated in the approved
contract.

Chapter V The Modification, Rescission and Termination of Con- tracts

Article 28
A contract may be modified if both parties agree through consultation.
Article 29
A party shall have the right to notify the other party that a contract is
rescinded in any of the following situations:
(1) if the other party has breached the contract, thus adversely affecting
the economic benefits they expected to receive at the time of the
conclusion of the contract;
(2) if the other party fails to perform the contract within the time limit
agreed upon in the contract, and again fails to perform it within the
reasonable period of time allowed for delayed performance;
(3) if all the obligations under the contract cannot be performed owing to
force majeure; or
(4) if the contractually agreed conditions for the rescission of the
contract are present.
Article 30
For a contract consisting of several independent parts, some may be
rescinded according to the provisions of the preceding article while the
other parts remain valid.
Article 31
A contract shall be terminated in any one of the following situations:
(1) if the contract has already been performed in accordance with the
agreed terms;
(2) if an arbitration body or a court has decided that the contract shall
be terminated; or
(3) if the parties agree through consultation to terminate the contract.
Article 32
Notices or agreements on the modification or rescission of contracts shall
be made in writing.
Article 33
In the case of a contract which, according to the laws or administrative
regulations of the People's Republic of China, is to be established with
the approval of the state, any significant modification of the contract
shall be subject to the approval of the authority which approved the
contract, and the rescission of the contract shall be filed with the same
authority for the record.
Article 34
The modification, rescission or termination of a contract shall not affect
the rights of the parties to claim damages.
Article 35
The contractually agreed terms for the settlement of disputes shall not
become invalid because of the rescission or termination of a contract.

Article 36
The contractually agreed terms for the settlement of accounts and
liquidation of a contract shall not become invalid because of the
rescission or termination of the contract.

Chapter VI The Settlement of Disputes

Article 37
If disputes over a contract develop, the parties shall, as far as
possible, settle them through consultation, or through mediation by a
third party.
If the parties are unwilling to settle their dispute through consultation
or mediation, or if consultation or mediation proves unsuccessful, they
may, in accordance with the arbitration clause provided in the contract or
a written arbitration agreement reached by the parties afterwards, submit
the dispute to a Chinese arbitration body or any other arbitration body
for arbitration.
Article 38
If no arbitration clause is provided in the contract, and a written
arbitration agreement is not reached afterwards, the parties may bring
suit in a people's court.

Chapter VII Supplementary Provisions

Article 39
The time limit for filing suit or applying for arbitration in a dispute
over a contract for the purchase and sale of goods shall be four years,
counting from the day when the party was aware or ought to have been aware
of its rights' being infringed upon. The time limit for filing suit or
applying for arbitration in a dispute over any other contract shall be
stipulated separately by law.
Article 40
If new legal provisions are formulated while contracts for Chinese-foreign
equity joint ventures, Chinese-foreign contractual joint ventures, or
Chinese-foreign cooperative exploration and development of natural
resources, which have been concluded with the approval of the state, are
being performed within the territory of the People's Republic of China,
the performance may still be based on the terms of the contracts.
Article 41
This Law may apply to contracts concluded before it goes into effect if
this is agreed to by the parties through consultation.
Article 42
The State Council shall, in accordance with this Law, formulate rules for
its implementation.
Article 43
This Law shall go into effect on July 1, 1985.



1985年3月21日