Article 12 Where Chinese-foreign contractual joint ventures operate on the basis of product-sharing, the partners thereto shall be deemed to receive income at the time of the division of the products; the amount of income shall be computed according to th
Article 12 Where Chinese-foreign contractual joint ventures operate on the basis of product-sharing, the partners thereto shall be deemed to receive income at the time of the division of the products; the amount of income shall be computed according to th
第十二条中外合作经营企业采取产品分成方式的，合作者分得产品时，即为取得收入，其收入额应当按照卖绘第三方的销售价格或者参照当时的市场价格计算。