Contract operation is also a common mode of operation. Generally, this kind of operation behavior should sign the corresponding contract and then carry out the corresponding work. This mode of operation is relatively safe, but it will also lose money if it is not handled properly. The following are the basic requirements and matters needing attention about contracted operation that I brought to you. Welcome to read for reference!

Basic requirements for contracted operation:

1. Contracted operation can adopt the method of public bidding to determine the contractor (that is, the board of directors will invite public bidding by the joint venture according to the conditions drawn up in advance); Alternatively, according to the resolution of the board of directors, the joint venture may directly sign a contract operation agreement with the contractor (either the joint venture party 1 or the third party).

2. The contractual operation shall not change the legal person status, name and business scope of the joint venture.

3. The contractor is the property manager of the joint venture, and shall strictly implement the contract and accept the supervision of the board of directors of the joint venture. The contractor has no right to dispose of the property of the joint venture in any form, such as transfer, sale, transfer, mortgage, lease or gift. The contractor shall regularly and truthfully submit the financial statements of the joint venture to the board of directors of the joint venture.

4. Generally, the contracted operation period is 1 to 3 years, and the longest period shall not exceed 5 years. The contractor shall ensure that the joint venture can turn losses into profits or its operating conditions have improved significantly when the contracted operation expires.

5. Contracted operation can only contract the after-tax profits of the joint venture. The contracting parties shall determine the annual profit base during the contract period according to the relevant indicators in the feasibility report when establishing the joint venture and the actual situation of the market.

6. During the contracted operation period, the contractor shall submit the contracted operation risk bond guarantee or risk of mortgage to the joint venture in the first quarter of each year. The mortgage payment shall not be secured separately, and the capital contribution of the joint venture shall not be used as collateral. The risk deposit and letter of guarantee shall be provided in the form of irrevocable bank and unilateral withdrawal by the joint venture. No matter in which form, the amount shall not be less than 51% of the total contracted profits of the year.

7. During the contracted operation, if the contractor borrows money in the name of the joint venture, it must be approved by the board of directors. During the contracted operation period, the balance of liabilities of the joint venture shall not exceed the total contracted profits of the year.

8. During the contracted operation, the joint venture shall still implement various national laws, regulations and financial accounting systems.

the contractor's contracted income shall be subject to income tax according to law.

the finance, accounting and taxation of contracted operations shall be handled in accordance with the relevant provisions of the finance and taxation departments.

9. If the contracted profits have not been completed according to the contract for two consecutive years, the original examination and approval authority may revoke the approval of the contract, the contract will become invalid, the contact between the contractors will be dissolved automatically, and the industrial and commercial administration authority will collect the contract business registration certificate and handle the corresponding change registration of the joint venture, except that the joint venture will collect the contractor's risk of mortgage or withdraw the risk deposit according to the bank guarantee or compensate the joint venture according to the compensation amount stipulated in the contract after the end of each year. If the joint venture is still unable to reverse the serious losses after the termination of the contract, it shall be dissolved in accordance with the law and the provisions of the joint venture contract.

11. Before the contract operation starts, the contract operation is suspended during the contract operation period and when the contract expires, the joint venture shall conduct assets verification and do a good job of handover. The assets and capital verification shall be valid only if it is verified by a certified public accountant in China.

Knowledge association:

Application for approval of contracted operation:

1. To apply for contracted operation, the following application materials must be submitted:

1. Application report for contracted operation of the joint venture;

2. the resolution of the board of directors of the joint venture on the implementation of contracted operation;

3. A report on specific measures proposed by the contractor to turn the enterprise into a profit with the approval of the board of directors of the joint venture;

4. The contractor's legal business commencement certificate, articles of association and balance sheet of the last three years;

5. Contract for operation;

6. original joint venture contract and feasibility study report;

7. opinions of the competent department and the financial and taxation department on the contracted operation of the joint venture;

8. Other relevant documents required by the examination and approval authority.

2. The examination and approval authority shall decide whether to approve or not within 311 days after receiving all the documents. The examination and approval authority may request that the contract be amended within a time limit if it is illegal or obviously unfair, otherwise it will not be approved.

3. Within 311 days from the date when the examination and approval authority issues the documents to the joint venture to approve the contracted operation, it shall go through the registration formalities with the administrative department for industry and commerce with the proof that the risk of mortgage or risk bond guarantee has been paid. If the industrial and commercial registration formalities are not completed within 311 days, the approval of the examination and approval authority will automatically become invalid. The administrative department for industry and commerce shall register within 311 days after accepting the application.

The contractor should pay attention to the following issues when exercising the right to contract management:

1. The acquisition of the right to contract management must be legal.

to obtain the right to contract management, the employer and the contractor must conclude a contract. The rights and obligations of the contracting parties shall be stipulated in the contract according to law. The contract shall clearly specify the name, coordinates, quantity, quality and purpose of the contracted project; Contract period and start and end time; The use direction and input-output indicators of contracted projects; The production conditions, funds, service items and service charges provided by the Employer; Requirements for the use and maintenance of the contracted means of production, as well as assessment, reward and punishment measures; The contract money that the contractor should pay; Conditions and measures for adjusting the contract index during the contract period; Liability for breach of contract, etc.

2. When exercising the right to contract management, the contractor must fulfill the obligations stipulated in the contract, fully complete all the contract indicators, and accept the necessary guidance and management of the collective economic organizations.

during the contract period, the contractor should pay attention to the protection of natural resources, in addition to fully and seriously fulfilling all the contract indicators as agreed. The contracted land shall not destroy the soil fertility; The contracted forest shall not be cut down indiscriminately; The contracted orchard shall not destroy the long-term growth of fruit trees for short-term gains. If the contractor engages in destructive and predatory production and operation during the contract period, and the employer fails to persuade the employer to cancel the contract, it shall be supported, and the contractor shall be responsible for compensation for the losses caused thereby. If the circumstances are serious, it may be ordered to double the compensation until criminal responsibility is investigated according to law.

3. The contractor shall not transfer or subcontract the contract to a third party without authorization.

transfer refers to the behavior that the contractor asks for the object and a third party performs the contract with the employer instead of himself. The contractor shall transfer the contract to a third party only with the consent of the employer, and shall not change the production and operation of the original contract without authorization, otherwise the transfer shall be invalid. Subcontracting refers to the behavior that the contractor contracts part or all of his contracted projects to a third party under certain conditions, which is performed by the contractor of the second contract to the contractor of the first contract, and then performed by the contractor of the first contract to the original employer. Subcontracting must be approved by the employer, and the production and operation of the original contract shall not be changed without authorization, otherwise the subcontract will be invalid.

4. The contractor shall not subcontract profits.

after contracting, the contractor neither engages in business or production activities, nor takes any risks, and collects "management fees" or subcontracts at a high price, which belongs to subcontracting for profit. If the subcontract price exceeds the contract price, and the excess part is roughly close to the contractor's investment, plus the normal profit due to the investment, it can be regarded as reasonable; If the disparity is too large, it should be punished as subcontracting for profit. The part of subcontracted profits shall be returned to the collective or recovered from the state treasury.