39．where the project is completed and all the transfer formalities have been met，the preparation office shall be disbanded by the resolution of the board of directors．
第十三章 勞動管理
chapter thirteen labor management
第四十條 合營公司職工的招收、招聘、辭退、工資、勞動保險、生活福利和獎懲等事項，按照《中華人民共和國中外合資經營企業勞動管理規定》及其實施辦法，經董事會研究制定方案，由合營公司和合營公司的工會組織集體或個別的訂立勞動契約加以規定。
40．the recruitment，employment，dismissal，wages，labor insurance，welfare，rewards， punishment，etc．of the employees of joint venture shall be subject to the labor contract collectively or individually made between joint venture and its trade union，upon the resolution of the board of directors made under the labor management rules of the sino-foreign joint ventures of the people’s republic of china and its enforcement regulations．
勞動契約訂立後，報當地勞動管理部門備案。
the labor contract，after its signing，shall be registered in the local labor administration department．
第四十一條 甲乙方推薦的高級管理人員的聘請和工資待遇、社會保險、福利、差旅費標準等，由董事會會議討論決定。
41．as to the senior managers recommended by party a or party b，their employment，wages and treatment，social insurance，welfare，criterion of travel fees，etc．shall be decided by the board of directors at the general meetings．
第十四章 稅務、財務、審計
chapter fourteen taxation，financial affairs and audit
第四十二條 合營公司按照中國的有關法律和條例規定繳各項稅金。
42．joint venture shall levy taxes and duties under relevant chinese laws，acts and regulations．
第四十三條 合營公司職工按照《中華人民共和國個人所得稅法》繳納個人所得稅。
43．the employees of joint venture shall pay personal income tax under the personal income tax act of the people’s republic of china．
第四十四條 合營公司按照《中華人民共和國中外合資經營企業法》的規定從公司贏利中提取儲備基金、企業發展基金及職工福利獎勵基金，每年提取的比例由董事會根據公司經營情況討論決定。
44．joint venture may，subject to the provisions of act of sino-foreign joint ventures of the people’s republic of china，set aside out of the gains and profits of joint venture such sums used as reserves，development fund，employees’welfare or reward fund，the proportion of such sums shall be decided at the general meetings of the board of directors in accordance with the operation of joint venture．