Article 62 Accounting vouchers, account books and accounting statements made by a foreign-capital enterprise shall be written in the Chinese language; if they are written in a foreign language, notes in the Chinese language are required.

第六十二条外资企业的自制会计凭证、会计帐簿和会计报表，应当用中文书写;用外文书写的，应当加注中文。

属类：法学专业-中国法律-外资企业法实施细则

Article 63 Business accounting of a foreign-capital enterprise shall be conducted independently.

第六十三年外资企业应当独立核算。

属类：法学专业-中国法律-外资企业法实施细则

The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise shall be prepared in accordance with the provisions of the Chinese competent departments for financial and tax affairs. If accounting statements are prepared in foreign currencies, accounting statements in which the foreign currencies are converted into Renminbi (RMB)shall be prepared at the same time.

外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。以外币编报会计报表的，应当同时编报外折合为人民币的会计报表。

属类：法学专业-中国法律-外资企业法实施细则

The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise, as stipulated in the second and third paragraphs of this Article, together with the verification report prepared by a Chinese registered accountant, shall be submitted, within a prescribed time limit, to the China competent departments for financial and tax affairs and also to the examining and approving organ and the administrative department for industry and commerce for the record.

外资企业的年度会计报表和清算会计报表，应当聘请中国的注册会计师进行验证并出具报告。第二款和第三款规定的外资企业的年度会计报表和清算会计报表，连同中国的注册会计师出具的报告，应当在规定的时间内服报送财政、税务机关，关报审批机关和工商行政管理机关备案。

属类：法学专业-中国法律-外资企业法实施细则

Article 64 The foreign investor may engage Chinese or foreign accounting personnel to consult the account books of a foreign-capital enterprise, and the expenses thus entailed shall be borne by the foreign investor.

第六十四条外国投资者可以聘请中国或者外国的会计人员查阅外资企业帐簿，费用由外国投资者承担。

属类：法学专业-中国法律-外资企业法实施细则

Article 65 A foreign-capital enterprise shall submit its annual statement of assets and liabilities and annual statement of profit and loss to the competent departments for financial and tax affairs, and also to the examining and approving organ as well as the administrative department for industry and commerce for the record.

第六十五条外资企业应当向财政、税务机关报送年度资产负债表和损益表，并报审批机关和工商行政管理机关备案。

属类：法学专业-中国法律-外资企业法实施细则

Article 66 A foreign-capital enterprise shall set up account books at the place where the said enterprise is located, and shall receive supervision of the competent departments for financial and tax affairs.

第六十六条外资企业应当在企业所在地设置会计帐簿，并接受财政、税务机关的监督。

属类：法学专业-中国法律-外资企业法实施细则

With respect to any foreign-capital enterprise which violates the provisions in the preceding paragraph, the competent departments for financial and tax affairs may impose a fine, and the administrative department for industry and commerce may order to suspend its business operations or revoke its business license.

违反前款规定的，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营业执照。

属类：法学专业-中国法律-外资企业法实施细则

Article 67 In case that a foreign-capital enterprise employs workers and staff members within the territory of China, both the enterprise and the workers and staff members shall, in accordance with the Chinese laws and regulations, conclude and sign a labor contract. Matters as employment, dismissal, salaries and wages, welfare labor protection and, labor insurance shall be clearly stipulated in the contract.

第六十七条外资企业在中国境内雇用职工，企业和职式双方应当依照中国的法律、法规签订劳动合同。合同中应当订明雇用、适退、报酬、福利、劳动保护、劳动保险等事项。

属类：法学专业-中国法律-外资企业法实施细则

Foreign-capital enterprises may not hire child labourers.

外资企业不得雇用童工。

属类：法学专业-中国法律-外资企业法实施细则

Article 68 The workers and staff members of a foreign-capital enterprise shall have the right to set up a grass-roots trade union organization and carry out trade union activities in accordance with the provisions of the Trade Union Law of the PRC .

第六十八条外资企业应当负责职工的业务、技术培训，建立考核制度，使职工在生产、管理技能方面能够适应企业的生产与发展需要。

属类：法学专业-中国法律-外资企业法实施细则

Article 69 The workers and staff members of a foreign-capital enterprise shall have the right to set up a grass-roots trade union organization and carry out trade union activities in accordance with the provisions of the Trade Union Law of the PRC .

第六十九条外资企业的职工有权依照《中华人民共和国工会法》的规定，建立基层工会组织，开展工会活动。

属类：法学专业-中国法律-外资企业法实施细则

Article 70 The trade union in a foreign-capital enterprise shall represent the interests of workers and staff members, and have the right to conclude labor contracts with the enterprise on their behalf, and to supervise the execution of the labour contracts.

第七十条外资企业工会是职工利益的代表，有权代表职工同本企业签订劳动合同，并监督劳动合同的执行。

属类：法学专业-中国法律-外资企业法实施细则

The basic tasks of the trade union in a foreign-capital enterprise shall be as follows: to safeguard the lawful rights and interests of workers and staff members in accordance with the provisions of Chinese laws and regulations,

外资企业工会的基本任务是:依照中国法律、法规的规定维护职工的合法权益，

属类：法学专业-中国法律-外资企业法实施细则

and to assist the enterprise in the rational arrangements and use of welfare and bonus funds for the workers and staff members;

协助企业合理安排和使用职工福利、奖励基金;

属类：法学专业-中国法律-外资企业法实施细则

to organize workers and staff members in carrying on political study, in learning scientific, technical and professional knowledge, in carrying out cultural, artistic and sports activities;

组织职工学习政治、科学技术和业务知识，开展文艺、体育活动;

属类：法学专业-中国法律-外资企业法实施细则

to educate workers and staff members in complying with labour discipline and in striving to fulfil various economic tasks of the enterprise.

教育职工遵守劳动纪律，努力完成企业的各项经济任务。

属类：法学专业-中国法律-外资企业法实施细则

When a foreign-capital enterprise holds discussions on problems concerning the commendation and punishment of workers and staff members, the wage system, welfare benefits, labor protection and labor insurance, representatives of the trade union shall have the right to attend the discussions as nonvoting attendants. A foreign-capital enterprise shall listen to the opinions of the trade union, and win its cooperation.

外资企业研究决定有关职工奖惩、工资制度、生活福利、劳动保护和保险问题时，工会代表有权列席会议。外资企业应当听取工会的意见，取得工会的合作。

属类：法学专业-中国法律-外资企业法实施细则

A foreign-capital enterprise shall give an active support to the work of the trade union of the enterprise, and, in accordance with the provisions of the Trade Union Law of the Peoples’ Republic of China,

外资企业应当积极支持本企业工会的工作，依照《中华人民共和国工会法》的规定，

属类：法学专业-中国法律-外资企业法实施细则

provide the trade union organization with the necessary houses and equipment for handling trade union work, holding meetings and conducting such collective undertakings as welfare benefits, and sports activities for workers and staff members.

为工会组织提供必要的房屋和设备，用于办公、会议、举办职工集体福利、文化、体育事业

属类：法学专业-中国法律-外资企业法实施细则