第九條 勞動管理
article 9 labour management
1. 合營企業的中方專家.技術人員.工人和其他人員由甲方招聘；合營企業的外方專家由乙方招聘。
2. 合營企業的專家.職員或工人的雇用.辭退.工資.勞動保險.生活福利和獎懲等項，由董事會按照《中華人民共和國中外合資經營企業法實施條例》決定。
1. party a agrees to help joint venture to invite and recruit chinese experts, technicians, workers and other personnel and party b agree to help joint venture to invite and recruit foreign experts.
2. the employment and dismissal, wages, insurance, welfare, awards, and fines of its experts, staff members and workers shall be decided by the board of directors according to “regulations for the implementation of the law of the people's republic of china on chinese foreign joint venture”.
條十條 財務與會計
article 10 financial affairs and accounting
1. 協定雙方充分認識到，為了他們自己和合營企業的最大利益，必須盡一切可能增加生產。因此，雙方同意合營企業應保留足夠的收益，用於擴大生產的其他需要，如獎金和福利基金。合營企業的年留用獎金比率由董事會決定。
2. 合營企業雇用合格的財務人員和審計員，設立會計帳目，合營各方可隨時查看有關帳目。
3. 合營企業的財政年度自1月1日至12月31日。合營企業的淨收入，在扣除儲備金.獎金和企業發展獎金以後，根據各方出資在註冊醬中占的比例進行分配。紅利以______（貨幣）支付。
1. the parties hereto are fully aware that the best interests of their own and joint venture will be served by taking all reasonable measures to ensure increase in production and in order to achieve this goal, the parties agree to retain sufficient earnings in joint venture for the expansion of production and other requirements, such as bonus and welfare funds. the annual proportion of the earnings to be retained shall be decided by the board of directors.
2. joint venture shall employ competent treasurers and auditors to keep all books of accounts, which are accessible at any time to each party hereto.
3. the fiscal year of joint venture shall begin on january 1st and end on december 31st. the net profit of joint venture shall be distributed between the parties to joint venture in proportion to their respective shares in the registered capital after the deduction therefrom of the reserve funds, the bonus and the expansion funds of joint venture. dividends shall be paid in______(currency).
第十一條 稅費
article 11 tax
1. 合營企業必須按照中華人民共和國的法律納稅。
2. 合營公司的職員和工人必須按照《中華人民共和國個人所得稅》納稅。