>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Law of the People's Republic of China on Farmers' Professional Cooperatives [Revised]
中华人民共和国农民专业合作社法 [已被修订]
【法宝引证码】

 
Order of the President 

中华人民共和国主席令


(No. 57)
 
(第57号)


The Law of the People's Republic of China on Farmers' Professional Cooperatives, which was adopted at the 24th Session of the Standing Committee of the 10th National People's Congress of the People's Republic of China on October 31, 2006, is hereby promulgated and shall come into force as of July 1, 2007.
 
《中华人民共和国农民专业合作社法》已由中华人民共和国第十届全国人民代表大会常务委员会第二十四次会议于2006年10月31日通过,现予公布,自2007年7月1日起施行。

President of the People's Republic of China Hu Jintao
 
中华人民共和国主席 胡锦涛

October 31, 2006
 
2006年10月31日

Law of the People's Republic of China on Farmers' Professional Cooperatives
 
中华人民共和国农民专业合作社法

(Adopted at the 24th Session of the Standing Committee of the 10th National People's Congress of the People's Republic of China on October 31, 2006)
 
(2006年10月31日第十届全国人民代表大会常务委员会第二十四次会议通过)

 

Contents 目 录


 
Chapter I General Provisions  第一章 总则

 
Chapter II Establishment and Registration 第二章 设立和登记

 
Chapter III Members 第三章 成员

 
Chapter IV Organizational Structure 第四章 组织机构

 
Chapter V Financial Management 第五章 财务管理

 
Chapter VI Merger, Split-up, Dissolution and Liquidation  第六章 合并、分立、解散和清算

 
Chapter VII Supportive Policies  第七章 扶持政策

 
Chapter VIII Legal Liabilities 第八章 法律责任

 
Chapter IX Supplementary Provisions  第九章 附则

 
Chapter I General Provisions 

第一章 总则


 
Article 1 This law is formulated with a view to supporting and directing the development of farmers' professional cooperatives, regulating the organization and acts of farmers' professional cooperatives, protecting the legitimate rights and interest of farmers' professional cooperatives and the members thereof, and promoting the development of agriculture and rural economy.   第一条 为了支持、引导农民专业合作社的发展,规范农民专业合作社的组织和行为,保护农民专业合作社及其成员的合法权益,促进农业和农村经济的发展,制定本法。

 
Article 2 A Farmers' professional cooperative is a mutual-aid economic organization, which is voluntarily formed by production and business operators of similar agricultural products or by providers or users of similar agricultural production and business operation services on the basis of rural household contractual management and which is subject to democratic management.   第二条 农民专业合作社是在农村家庭承包经营基础上,同类农产品的生产经营者或者同类农业生产经营服务的提供者、利用者,自愿联合、民主管理的互助性经济组织。

A Farmers' professional cooperative mainly provides its members with services in the purchase of agricultural production materials, sale, processing, transport and storage of agricultural products, as well as the technologies and information relating to agricultural production and business operations.
 
农民专业合作社以其成员为主要服务对象,提供农业生产资料的购买,农产品的销售、加工、运输、贮藏以及与农业生产经营有关的技术、信息等服务。

 
Article 3 A farmers' professional cooperative shall observe the following principles:   第三条 农民专业合作社应当遵循下列原则:

 
(1) Most of its members shall be farmers; (一)成员以农民为主体;

 
(2) It shall aim to provide services to its members and seek the common interests of all members; (二)以服务成员为宗旨,谋求全体成员的共同利益;

 
(3) Voluntary obtainment of membership and free withdrawal from membership; (三)入社自愿、退社自由;

 
(4) All members shall be equal and shall be subject to democratic management; and (四)成员地位平等,实行民主管理;

 
(5) The surplus shall be returned to the members according to the volume (amount) of transactions with the farmers' professional cooperative. (五)盈余主要按照成员与农民专业合作社的交易量(额)比例返还。

 
Article 4 A farmers' professional cooperative shall be registered and obtain the qualification of a legal person under this Law.   第四条 农民专业合作社依照本法登记,取得法人资格。

A farmers' professional cooperative shall be entitled to own, use and dispose of the properties derived from the members' capital contributions, accumulation fund, direct subsidies from the state treasury, donations of others, and other assets lawfully obtained, and shall bear liabilities for the debts with the aforesaid properties.
 
农民专业合作社对由成员出资、公积金、国家财政直接补助、他人捐赠以及合法取得的其他资产所形成的财产,享有占有、使用和处分的权利,并以上述财产对债务承担责任。

 
Article 5 Each member of a farmers' professional cooperative shall bear liabilities for the debts of the farmers' professional cooperatives within the limit of capital contribution and its proportion of accumulation fund recorded in its account.   第五条 农民专业合作社成员以其账户内记载的出资额和公积金份额为限对农民专业合作社承担责任。

 
Article 6 The state shall protect the lawful rights and interests of the farmers' professional cooperatives and of their members. No entity or individual may impair the rights and interests of any farmers' professional cooperative or of its members.   第六条 国家保护农民专业合作社及其成员的合法权益,任何单位和个人不得侵犯。

 
Article 7 When engaging in production and business operations, a farmers' professional cooperative shall abide by the laws, administrative regulations, social moralities and commercial ethics, shall be honest and shall have good faith.   第七条 农民专业合作社从事生产经营活动,应当遵守法律、行政法规,遵守社会公德、商业道德,诚实守信。

 
Article 8 The state shall promote the development of farmers' professional cooperatives through fiscal support, tax preferential treatments, support in finance, science, technology and talents, as well as through industrial policies.   第八条 国家通过财政支持、税收优惠和金融、科技、人才的扶持以及产业政策引导等措施,促进农民专业合作社的发展。

The state shall encourage and support all social forces to provide services to farmers' professional cooperatives.
 
国家鼓励和支持社会各方面力量为农民专业合作社提供服务。

 
Article 9 The people's governments at the county level or above shall organize the agriculture administrative departments, other relevant departments as well as the pertinent organizations to direct, support and serve the construction and development of farmers' professional cooperatives under this Law and according to their respective functions,.   第九条 县级以上各级人民政府应当组织农业行政主管部门和其他有关部门及有关组织,依照本法规定,依据各自职责,对农民专业合作社的建设和发展给予指导、扶持和服务。

 
Chapter II Establishment and Registration 

第二章 设立和登记


 
Article 10 To establish a farmers' professional cooperative, the following requirements shall be satisfied:   第十条 设立农民专业合作社,应当具备下列条件:

 
(1) Having 5 or more members, who meet the requirements as described in Articles 14 and 15 of this Law; (一)有五名以上符合本法第十四条、第十五条规定的成员;

 
(2) Having the articles of association, which meet the requirements of this Law; (二)有符合本法规定的章程;

 
(3) Having an organizational structure, which meets the requirements of this Law; (三)有符合本法规定的组织机构;

 
(4) Having a domicile, which meets the requirements of the laws and administrative regulations and which is determined in the articles of association; and (四)有符合法律、行政法规规定的名称和章程确定的住所;

 
(5) Having the capital contributions made by the members who meet the requirements of the articles of association. (五)有符合章程规定的成员出资。

 
Article 11 To establish a farmers' professional cooperative, a general meeting of establishment for all promoters shall be held. Those who become the members of this cooperative at their own free will shall be promoters.   第十一条 设立农民专业合作社应当召开由全体设立人参加的设立大会。设立时自愿成为该社成员的人为设立人。

The general meeting of establishment shall exercise the following powers:
 
设立大会行使下列职权:

 
(1) To pass the articles of association of this cooperative. The articles of association shall be subject to unanimous consent of the promoters; (一)通过本社章程,章程应当由全体设立人一致通过;

 
(2) To elect the director-general, directors, executive supervisor or members of the board of supervisors; and (二)选举产生理事长、理事、执行监事或者监事会成员;

 
(3) To deliberate other important matters. (三)审议其他重大事项。

 
Article 12 The articles of a farmers' professional cooperative shall cover:   第十二条 农民专业合作社章程应当载明下列事项:

 
(1) its name and address; (一)名称和住所;

 
(2) business scope; (二)业务范围;

 
(3) membership qualifications, admission, withdrawal and removal; (三)成员资格及入社、退社和除名;

 
(4) rights and obligations of a member; (四)成员的权利和义务;

 
(5) organizational structure and its formation, powers, term of office, and rules of procedures; (五)组织机构及其产生办法、职权、任期、议事规则;

 
(6) form and amount of capital contribution of each member; (六)成员的出资方式、出资额;

 
(7) financial management, distribution of surplus, and handling of losses; (七)财务管理和盈余分配、亏损处理;

 
(8) procedures for modifying the articles of association; (八)章程修改程序;

 
(9) causes of dissolution and liquidation methods; (九)解散事由和清算办法;

 
(10) matters to be announced, and announcement ways; and (十)公告事项及发布方式;

 
(11) other items necessary to be covered. (十一)需要规定的其他事项。

 
Article 13 To establish a farmers' professional cooperative, the applicant shall file an establishment application with the administrative department for industry and commerce and submit to it the following documents:   第十三条 设立农民专业合作社,应当向工商行政管理部门提交下列文件,申请设立登记:

 
(1) An establishment application; (一)登记申请书;

 
(2) The minutes of the general meeting of establishment, which are under the signatures or seals of all promoters; (二)全体设立人签名、盖章的设立大会纪要;

 
(3) The articles of association, which are under the signatures or seals of all promoters; (三)全体设立人签名、盖章的章程;

 
(4) The appointment documents and identity certificates of the legal representative and directors; (四)法定代表人、理事的任职文件及身份证明;

 
(5) A checklist of capital contributions, which is under the signatures or seals of the members who make capital contributions; (五)出资成员签名、盖章的出资清单;

 
(6) A certification for the use of domicile; and (六)住所使用证明;

 
(7) Other documents as required by any law or administrative regulation. (七)法律、行政法规规定的其他文件。

The registration organ shall complete the relevant formalities within 20 days after it accepts a registration application and shall issue a business license to the qualified applicant.
 
登记机关应当自受理登记申请之日起二十日内办理完毕,向符合登记条件的申请者颁发营业执照。

To modify any of the statutory registration items of a farmers' professional cooperative, the applicant shall file a registration modification application.
 
农民专业合作社法定登记事项变更的,应当申请变更登记。

The measures for the registration of farmers' professional cooperatives shall be formulated by the State Council. No fee may be charged for the registration of farmers' professional cooperatives.
 
农民专业合作社登记办法由国务院规定。办理登记不得收取费用。

 
Chapter III Members 

第三章 成员


 
Article 14 Any citizen with civil capacity, or any enterprise, public institution or social organization, which is engaged in the production and business operations directly related to the business of a farmers' professional cooperative, can make use of the services rendered by this cooperative, recognize and abide by its articles of association and goes through the admission formalities as specified in its articles of association, may become a member of this cooperative. However, no entity administering the public affairs may join any farmers' professional cooperative.   第十四条 具有民事行为能力的公民,以及从事与农民专业合作社业务直接有关的生产经营活动的企业、事业单位或者社会团体,能够利用农民专业合作社提供的服务,承认并遵守农民专业合作社章程,履行章程规定的入社手续的,可以成为农民专业合作社的成员。但是,具有管理公共事务职能的单位不得加入农民专业合作社。

A farmers' professional cooperative shall prepare a roster of members and submit it to the registration organ.
 
农民专业合作社应当置备成员名册,并报登记机关。

 
Article 15 Farmers of a farmers' professional cooperative shall constitute at least 80% of the total number of members.   第十五条 农民专业合作社的成员中,农民至少应当占成员总数的百分之八十。

If the total number of members is less than 20, one of these members may be an enterprise, public institution or social organization. If the total number exceeds 20, no more than 5% may be enterprises, public institutions and social organizations.
 
成员总数二十人以下的,可以有一个企业、事业单位或者社会团体成员;成员总数超过二十人的,企业、事业单位和社会团体成员不得超过成员总数的百分之五。

 
Article 16 A member of a farmers' professional cooperative may be entitled to   第十六条 农民专业合作社成员享有下列权利:

 
(1) attend the general meeting of members, have the voting right, election right and right to be elected, and carry out democratic management over this cooperative under the articles of association; (一)参加成员大会,并享有表决权、选举权和被选举权,按照章程规定对本社实行民主管理;

 
(2) utilize the services rendered by this cooperative and the production and business operation facilities thereof; (二)利用本社提供的服务和生产经营设施;

 
(3) share the surplus according to the articles of association or resolution of the general meeting of members; (三)按照章程规定或者成员大会决议分享盈余;

 
(4) consult the articles of association, roster of members, minutes of the general meeting of members or general meeting of the members' representatives, resolution of the meeting of the council, resolution of the meeting of the board of supervisors, financial and accounting statements and account books; (四)查阅本社的章程、成员名册、成员大会或者成员代表大会记录、理事会会议决议、监事会会议决议、财务会计报告和会计账簿;

 
(5) enjoy other rights as specified in the articles of association. (五)章程规定的其他权利。

 
Article 17 The election and voting at the general meeting of members of a farmers' professional cooperative shall be conducted on the one-person-one-vote basis. Each member shall be entitled to the basic voting right of one vote.   第十七条 农民专业合作社成员大会选举和表决,实行一人一票制,成员各享有一票的基本表决权。

The members, whose amount of capital contribution to or amount (volume) of transactions with this cooperative is relatively large, may enjoy additional voting rights under the articles of association. The total number of the additional voting rights of this cooperative shall not exceed 20% of the total number of basic voting rights of the members of this cooperative. When holding a general meeting of members, the members attending the meeting shall be informed of the members who have the additional voting rights and the number of the additional voting rights.
 
出资额或者与本社交易量(额)较大的成员按照章程规定,可以享有附加表决权。本社的附加表决权总票数,不得超过本社成员基本表决权总票数的百分之二十。享有附加表决权的成员及其享有的附加表决权数,应当在每次成员大会召开时告知出席会议的成员。

The articles of association may restrict the scope of exercise of the additional voting rights.
 
章程可以限制附加表决权行使的范围。

 
Article 18 Each member of a farmers' professional cooperative shall perform the following obligations:   第十八条 农民专业合作社成员承担下列义务:

 
(1) to execute the resolutions of the general meeting of members, the general meeting of the members' representatives, and those of the council; (一)执行成员大会、成员代表大会和理事会的决议;

 
(2) to make capital contributions under the articles of association; (二)按照章程规定向本社出资;

 
(3) to conduct transactions with this cooperative under the articles of association; (三)按照章程规定与本社进行交易;

 
(4) to bear losses under the articles of association; and (四)按照章程规定承担亏损;

 
(5) to assume other obligations as specified in the articles of association. (五)章程规定的其他义务。

 
Article 19 Where a member of a farmers' professional cooperative requests for withdrawal from the cooperative, he shall make a request to the director general or to the council 3 months prior to the end of a fiscal year. If an enterprise, public institution or social organization which is a member requests for withdrawal, it shall make a request 6 months prior to the end of a fiscal year. If the articles of association provide otherwise, the articles of association shall prevail. The membership qualifications of a member who withdraws from the cooperative shall be terminated as of the end of the fiscal year.   第十九条 农民专业合作社成员要求退社的,应当在财务年度终了的三个月前向理事长或者理事会提出;其中,企业、事业单位或者社会团体成员退社,应当在财务年度终了的六个月前提出;章程另有规定的,从其规定。退社成员的成员资格自财务年度终了时终止。

 
Article 20 The contracts, which have been concluded between a member and the farmers' professional cooperative prior to the termination of his (its) membership qualifications shall be executed continuously, unless it is otherwise provided for in the articles of association or it is otherwise agreed upon by him (it) and this cooperative.   第二十条 成员在其资格终止前与农民专业合作社已订立的合同,应当继续履行;章程另有规定或者与本社另有约定的除外。

 
Article 21 After the termination of the membership qualifications of a member, the farmers' professional cooperative shall, according to the form and time limit as provided for in the articles of association, refund to him (it) the amount of capital contributions and proportion of accumulation fund as recorded in his (its) account. The distributable surplus prior to the termination of the membership qualifications may be refunded to him (it) according to Paragraph 2 of Article 37 of this Law.   第二十一条 成员资格终止的,农民专业合作社应当按照章程规定的方式和期限,退还记载在该成员账户内的出资额和公积金份额;对成员资格终止前的可分配盈余,依照本法第三十七条第二款的规定向其返还。

A member whose membership qualifications is terminated shall, under the articles of association, share the losses and debts of this cooperative prior to termination of his (its) membership qualifications.
 
资格终止的成员应当按照章程规定分摊资格终止前本社的亏损及债务。

 
Chapter IV Organizational Structure 

第四章 组织机构


 
Article 22 The general meeting of members of a farmers' professional cooperative shall be composed of all members. It is the power body of this cooperative and shall exercise the following powers:   第二十二条 农民专业合作社成员大会由全体成员组成,是本社的权力机构,行使下列职权:

 
(1) to amend the articles of association; (一)修改章程;

 
(2) to elect and remove the director general, directors, executive supervisor or members of the board of supervisors; (二)选举和罢免理事长、理事、执行监事或者监事会成员;

 
(3) to make decisions on the disposal of important properties, investments to outsiders, guaranties to outsiders, and other matters important in the production and business operations; (三)决定重大财产处置、对外投资、对外担保和生产经营活动中的其他重大事项;

 
(4) to approve the annual business reports, surplus distribution plans and loss handling plans; (四)批准年度业务报告、盈余分配方案、亏损处理方案;

 
(5) to make resolutions about the merger, split-up, dissolution and liquidation; (五)对合并、分立、解散、清算作出决议;

 
(6) to decide the number, qualifications and term of office of the managers and professional technicians to be hired; (六)决定聘用经营管理人员和专业技术人员的数量、资格和任期;

 
(7) to hear the report on the changes of members made by the director general or by the council; and (七)听取理事长或者理事会关于成员变动情况的报告;

 
(8) other powers as described in the articles of association. (八)章程规定的其他职权。

 
Article 23 Where a farmers' convenes a general meeting of members, the number of members attending the general meeting shall reach 2/3 of the total number of members or more.   第二十三条 农民专业合作社召开成员大会,出席人数应当达到成员总数三分之二以上。

An election or resolution made by the general meeting shall be subject to the consent of more than half of the total number of the voting rights of the members of this cooperative. A resolution about the revisions to the articles of association, or about the merger, split-up or dissolution of the cooperative shall be subject to the consent of 2/3 or more of the total number of the voting rights of the members of this cooperative. If there is a higher requirement in the articles of association, the articles of association shall prevail.
 
成员大会选举或者作出决议,应当由本社成员表决权总数过半数通过;作出修改章程或者合并、分立、解散的决议应当由本社成员表决权总数的三分之二以上通过。章程对表决权数有较高规定的,从其规定。

 
Article 24 The general meeting of a farmers' professional cooperative shall be held at least once a year under the articles of association. An interim general meeting of members shall be convened within 20 days under any of the following circumstances:   第二十四条 农民专业合作社成员大会每年至少召开一次,会议的召集由章程规定。有下列情形之一的,应当在二十日内召开临时成员大会:

 
(1) It is so proposed by 30% of the members; (一)百分之三十以上的成员提议;

 
(2) It is so proposed by the executive supervisor or by the board of supervisors; (二)执行监事或者监事会提议;

 
(3) Other circumstances as described in the articles of association. (三)章程规定的其他情形。

 
Article 25 If there are more than 150 members in a farmers' professional cooperative, it may, under the articles of association, establish a general meeting of the members' representatives, which may exercise partial or all the powers of the general meeting of members according to the articles of association.   第二十五条 农民专业合作社成员超过一百五十人的,可以按照章程规定设立成员代表大会。成员代表大会按照章程规定可以行使成员大会的部分或者全部职权。

 
Article 26 A farmers' professional cooperative shall be equipped with one director general and may set up a council. The director general shall be the legal representative of this cooperative.   第二十六条 农民专业合作社设理事长一名,可以设理事会。理事长为本社的法定代表人。

A farmers' professional cooperative may be equipped with an executive supervisor or set up a board of supervisors. None of the director general, directors, managers and accountants may concurrently assume the position of a supervisor.
 
农民专业合作社可以设执行监事或者监事会。理事长、理事、经理和财务会计人员不得兼任监事。

The director general, directors, executive supervisor or members of the board of supervisors shall be elected from the members of this cooperative by the general meeting of members. They shall exercise their powers according to this Law and the articles of association and be responsible for the general meeting of members.
 
理事长、理事、执行监事或者监事会成员,由成员大会从本社成员中选举产生,依照本法和章程的规定行使职权,对成员大会负责。

The voting at a meeting of the council or board of supervisors shall be conducted on the one-vote-one person basis.
 
理事会会议、监事会会议的表决,实行一人一票。

 
Article 27 The general meeting of members, council and board of supervisors of a farmers' professional cooperative shall make minutes according to the decisions on the matters discussed, the members, director general or supervisors attending such meetings shall affix their signatures to the minutes.   第二十七条 农民专业合作社的成员大会、理事会、监事会,应当将所议事项的决定作成会议记录,出席会议的成员、理事、监事应当在会议记录上签名。

 
Article 28 The director general or council of a farmers' professional cooperative may, according to the decision of the general meeting, hire a manager and accountants. The director general or a director may concurrently assume the position of manager. The manager may, according to the articles of association or the decision of the council, hire other personnel.   第二十八条 农民专业合作社的理事长或者理事会可以按照成员大会的决定聘任经理和财务会计人员,理事长或者理事可以兼任经理。经理按照章程规定或者理事会的决定,可以聘任其他人员。

The manager shall, under the articles of association or according to the authorization of the director general or of the council, be responsible for the concrete production and business operations.
 
经理按照章程规定和理事长或者理事会授权,负责具体生产经营活动。

 
Article 29 None of the director general, directors and managerial personnel of a farmers' professional cooperative may conduct any of the following acts:   第二十九条 农民专业合作社的理事长、理事和管理人员不得有下列行为:

 
(1) To usurp, misappropriate or illegally distribute any assets of this cooperative; (一)侵占、挪用或者私分本社资产;

 
(2) To lend the fund of this cooperative to others or provide a guaranty to others with any asset of this cooperative as a collateral by violating the articles of association or without approval of the general meeting; (二)违反章程规定或者未经成员大会同意,将本社资金借贷给他人或者以本社资产为他人提供担保;

 
(3) To accept the commission for any transaction between others and this cooperative as his own; or (三)接受他人与本社交易的佣金归为己有;

 
(4) To commit any other act which impairs the economic benefits of this cooperative. (四)从事损害本社经济利益的其他活动。

The income obtained by any of the director general, directors and managerial personnel in violation of the provisions of the preceding paragraph shall be attributed to this cooperative. If any loss is caused to this cooperative, he shall be liable for the compensation.
 
理事长、理事和管理人员违反前款规定所得的收入,应当归本社所有;给本社造成损失的,应当承担赔偿责任。

 
Article 30 The director general, directors or manager of a farmers' professional cooperative shall not concurrently act as the director general, directors or manager of any other farmers' professional cooperative of a similar business nature.   第三十条 农民专业合作社的理事长、理事、经理不得兼任业务性质相同的其他农民专业合作社的理事长、理事、监事、经理。

 
Article 31 A person who executes the relevant businesses of a farmers' professional cooperative shall not act as the director general, director, supervisor, manager or accountant of this cooperative.   第三十一条 执行与农民专业合作社业务有关公务的人员,不得担任农民专业合作社的理事长、理事、监事、经理或者财务会计人员。

 
Chapter V Financial Management 

第五章 财务管理


 
Article 32 The finance department of the State Council shall, in pursuance of the relevant laws and administrative regulations, formulate accounting rules for farmers' professional cooperatives. A farmers' professional cooperative shall comply with the accounting rules formulated by the finance department of the State Council.   第三十二条 国务院财政部门依照国家有关法律、行政法规,制定农民专业合作社财务会计制度。农民专业合作社应当按照国务院财政部门制定的财务会计制度进行会计核算。

 
Article 33 The director general or council of a farmers' professional cooperative shall, under the articles of association, organize the preparation of annual business report, surplus distribution plan, loss handling plan and financial statement, and shall, 15 days prior to the general meeting of members, put them at the office so as to be ready for the consultation by the members.   第三十三条 农民专业合作社的理事长或者理事会应当按照章程规定,组织编制年度业务报告、盈余分配方案、亏损处理方案以及财务会计报告,于成员大会召开的十五日前,置备于办公地点,供成员查阅。

 
Article 34 The transactions between a farmers' professional cooperative, and the transactions between it and non-members using its services shall be computed, respectively.   第三十四条 农民专业合作社与其成员的交易、与利用其提供的服务的非成员的交易,应当分别核算。

 
Article 35 A farmers' professional cooperative may, under the articles of association or the resolution of the general meeting of members, draw an accumulation fund from the surplus of the current year. The accumulation fund shall be used to offset the losses, expand production and business operations or to be converted into the capital contribution of members.   第三十五条 农民专业合作社可以按照章程规定或者成员大会决议从当年盈余中提取公积金。公积金用于弥补亏损、扩大生产经营或者转为成员出资。

The accumulation fund drawn each year shall, under the articles of association, be divided into the shares of each member.
 
每年提取的公积金按照章程规定量化为每个成员的份额。

 
Article 36 A farmers' professional cooperative shall set up an account for each member, which mainly records:   第三十六条 农民专业合作社应当为每个成员设立成员账户,主要记载下列内容:

 
(1) the capital contribution of this member; (一)该成员的出资额;

 
(2) the concrete share of accumulation fund of this member; and (二)量化为该成员的公积金份额;

 
(3) the volume (amount) of transactions between this member and this cooperative. (三)该成员与本社的交易量(额)。

 
Article 37 After offsetting the losses and drawing the accumulation fund, the surplus of the current year shall be the distributable surplus of a farmers' professional cooperative.   第三十七条 在弥补亏损、提取公积金后的当年盈余,为农民专业合作社的可分配盈余。

The distributable surplus shall be refunded or distributed to the members under the following provisions. The specific distribution methods shall be determined according to the articles of association or the resolution of the general meeting of members:
 
可分配盈余按照下列规定返还或者分配给成员,具体分配办法按照章程规定或者经成员大会决议确定:

 
(1) If it is refunded to the members on the basis of the volume (amount) between the members and this cooperative, the total amount of refund shall not be less than 60% of the distributable surplus; (一)按成员与本社的交易量(额)比例返还,返还总额不得低于可分配盈余的百分之六十;

 
(2) The balance of the surplus after the refund as mentioned in the preceding paragraph shall be distributed to the members of this cooperative by taking into consideration the amount of capital contributions and the share of accumulation fund as recorded in the accounts of the members, as well as the members' average share of the properties derived from the direct subsidies from the state treasury and others' donations which this cooperative accepts. (二)按前项规定返还后的剩余部分,以成员账户中记载的出资额和公积金份额,以及本社接受国家财政直接补助和他人捐赠形成的财产平均量化到成员的份额,按比例分配给本社成员。

 
Article 38 For a farmers' professional cooperative which has an executive supervisor or board of supervisors, the executive supervisor or board of supervisors shall be responsible for the internal audit over the financial affairs of this cooperative. The audit result shall be reported to the general meeting of members.   第三十八条 设立执行监事或者监事会的农民专业合作社,由执行监事或者监事会负责对本社的财务进行内部审计,审计结果应当向成员大会报告。

The general meeting of members may also entrust an audit institution to audit the financial affairs of this cooperative.
 
成员大会也可以委托审计机构对本社的财务进行审计。

 
Chapter VI Merger, Split-up, Dissolution and Liquidation 

第六章 合并、分立、解散和清算


 
Article 39 For the merger of a farmers' professional cooperative, the creditors shall be notified of the merger resolution within 10 days after it is made. The credits and debts of all parties concerned to the merger shall be inherited by the organization which survives after the merger or which is newly established.   第三十九条 农民专业合作社合并,应当自合并决议作出之日起十日内通知债权人。合并各方的债权、债务应当由合并后存续或者新设的组织承继。

 
Article 40 For the split-up of a farmers' professional cooperative, its properties shall be divided correspondingly and the creditors shall be notified of the split-up resolution within 10 days after it is made. The organizations after the split-up shall bear joint and several liabilities for the debts incurred prior to the split-up, unless it is otherwise stipulated in the debt settlement agreements in writing reached between the farmers' professional cooperative and the creditors prior to the split-up.   第四十条 农民专业合作社分立,其财产作相应的分割,并应当自分立决议作出之日起十日内通知债权人。分立前的债务由分立后的组织承担连带责任。但是,在分立前与债权人就债务清偿达成的书面协议另有约定的除外。

 
Article 41 A farmers' professional cooperative shall dissolve for the following reasons:   第四十一条 农民专业合作社因下列原因解散:

 
(1)Any of the dissolution reasons as described in the articles of association occurs; (一)章程规定的解散事由出现;

 
(2)The general meeting of members makes a resolution on dissolution; (二)成员大会决议解散;

 
(3)It is necessary to dissolve due to merger or split-up; or (三)因合并或者分立需要解散;

 
(4)Its business license is withdrawn or revoked. (四)依法被吊销营业执照或者被撤销。

If a farmers' professional cooperative dissolves for the reason as mentioned in Item (1) or Item (2) or Item (4) in the preceding paragraph, the general meeting of members shall, within 15 days after the occurrence of the said dissolution reason, choose some members to form a liquidation team to start the liquidation for dissolution. If no liquidation team is formed within the time limit, the members and creditors may file an application with the people's court for designating some members to form a liquidation team to conduct the liquidation. The people's court shall accept such an application and shall timely designate some members to form a liquidation team to conduct the liquidation.
 
因前款第一项、第二项、第四项原因解散的,应当在解散事由出现之日起十五日内由成员大会推举成员组成清算组,开始解散清算。逾期不能组成清算组的,成员、债权人可以向人民法院申请指定成员组成清算组进行清算,人民法院应当受理该申请,并及时指定成员组成清算组进行清算。

 
Article 42 A liquidation team shall take over the farmers' professional cooperative from the day when it is formed. It shall be responsible for dealing with the pending businesses relating to the liquidation, settle the properties, credits and debts, distribute the remnant properties after settling the debts, participate in the lawsuit, arbitration or any other legal proceeding on behalf of the farmers' professional cooperative and go through deregistration formalities after the end of liquidation.   第四十二条 清算组自成立之日起接管农民专业合作社,负责处理与清算有关未了结业务,清理财产和债权、债务,分配清偿债务后的剩余财产,代表农民专业合作社参与诉讼、仲裁或者其他法律程序,并在清算结束时办理注销登记。

 
Article 43 Within ten days after a liquidation team is formed, the members and creditors of the farmers' professional cooperative shall be given a notice, and an announcement shall be made on a newspaper within 60 days. A creditor shall, within 30 days from the day when he (it) receives the notice, or within 45 days after the date of announcement if he (it) fails to receive a notice, declare his (its) credits to the liquidation team. If all members and creditors have received such a notice within the prescribed time limit, the liquidation team is not required to make an announcement.   第四十三条 清算组应当自成立之日起十日内通知农民专业合作社成员和债权人,并于六十日内在报纸上公告。债权人应当自接到通知之日起三十日内,未接到通知的自公告之日起四十五日内,向清算组申报债权。如果在规定期间内全部成员、债权人均已收到通知,免除清算组的公告义务。

When creditor declares his (its) credits, it shall state the matters relating to the credits and provide certification materials. The liquidation team shall register the credits.
 
债权人申报债权,应当说明债权的有关事项,并提供证明材料。清算组应当对债权进行登记。

During the credit declaration period, the liquidation team shall not settle the debts owing to any creditor.
 
在申报债权期间,清算组不得对债权人进行清偿。

 
Article 44 If a farmers' professional cooperative dissolves for the reason as mentioned in Paragraph 1 of Article 41, or when the people's court accepts a bankruptcy application, no member may go through the formalities for the withdrawal from this cooperative.   第四十四条 农民专业合作社因本法第四十一条第一款的原因解散,或者人民法院受理破产申请时,不能办理成员退社手续。

 
Article 45 The liquidation team shall be responsible for working out a liquidation plan, which includes the settlement of wages and social insurance premiums of the employees of the farmers' professional cooperative, the payments of outstanding taxes and other debts, and the distribution of the remnant properties. The liquidation plan shall be executed after it is adopted by the general meeting of members or confirmed by the people's court.   第四十五条 清算组负责制定包括清偿农民专业合作社员工的工资及社会保险费用,清偿所欠税款和其他各项债务,以及分配剩余财产在内的清算方案,经成员大会通过或者申请人民法院确认后实施。

If the liquidation team finds that the properties of the farmers' professional cooperative are not enough to settle its debts, it shall apply to the people's court for bankruptcy.
 
清算组发现农民专业合作社的财产不足以清偿债务的,应当依法向人民法院申请破产。

 
Article 46 At the time of liquidation for the dissolution or bankruptcy of a farmers' professional cooperative, its properties derived from the direct subsidies from the state treasury shall not be distributed to the members as the distributable remnant assets. The relevant disposal measures shall be formulated by the State Council.   第四十六条 农民专业合作社接受国家财政直接补助形成的财产,在解散、破产清算时,不得作为可分配剩余资产分配给成员,处置办法由国务院规定。

 
Article 47 The members of the liquidation team shall be dutiful. They shall perform their liquidation obligations. If their intentional or gross negligence causes any loss to any of the members or creditors of the farmers' professional cooperative, they shall be liable for compensation.   第四十七条 清算组成员应当忠于职守,依法履行清算义务,因故意或者重大过失给农民专业合作社成员及债权人造成损失的,应当承担赔偿责任。

 
Article 48 The bankruptcy of a farmers' professional cooperative shall be governed by the relevant provisions of the Enterprise Bankruptcy Law. However, for the remnant properties after settling the liquidation expenses and the debts of the cooperative, priority shall be given to the payment of the prices of transactions made between the farmers' professional cooperative and its farmer members prior to bankruptcy.   第四十八条 农民专业合作社破产适用企业破产法的有关规定。但是,破产财产在清偿破产费用和共益债务后,应当优先清偿破产前与农民成员已发生交易但尚未结清的款项。

 
Chapter VII Supportive Policies 

第七章 扶持政策


 
Article 49 The state may authorize or arrange qualified farmers' professional cooperatives to undertake the construction projects supporting the development of agriculture and rural economy.   第四十九条 国家支持发展农业和农村经济的建设项目,可以委托和安排有条件的有关农民专业合作社实施。

 
Article 50 The central and local finance shall separately arrange funds to support the farmers' professional cooperatives to carry out services relating to information, training, quality standard and certification of agricultural products, construction of the basic facilities of agricultural production, marketing, as well as technology popularization. The state shall give prior support to the farmers' professional cooperatives in the areas of ethnic minorities, remote areas and poverty-stricken areas, and to those producing important agricultural products that the state and the society badly need.   第五十条 中央和地方财政应当分别安排资金,支持农民专业合作社开展信息、培训、农产品质量标准与认证、农业生产基础设施建设、市场营销和技术推广等服务。对民族地区、边远地区和贫困地区的农民专业合作社和生产国家与社会急需的重要农产品的农民专业合作社给予优先扶持。

 
Article 51 The policy financial institutions of the state shall provide diversified forms of monetary support to the farmers' professional cooperatives. The concrete supportive polices shall be formulated by the State Council.   第五十一条 国家政策性金融机构应当采取多种形式,为农民专业合作社提供多渠道的资金支持。具体支持政策由国务院规定。

The state encourages the commercial financial institutions to provide monetary support to the farmers' professional cooperatives in various forms.
 
国家鼓励商业性金融机构采取多种形式,为农民专业合作社提供金融服务。

 
Article 52 A farmers' professional cooperative shall be entitled to the tax preferential treatments regarding the agricultural production, processing, circulation, services and other economic activities relating to agriculture.   第五十二条 农民专业合作社享受国家规定的对农业生产、加工、流通、服务和其他涉农经济活动相应的税收优惠。

The State Council shall formulate other tax preferential policies on supporting the development of farmers' professional cooperatives.
 
支持农民专业合作社发展的其他税收优惠政策,由国务院规定。

 
Chapter VIII Legal Liabilities 

第八章 法律责任


 
Article 53 Anyone, who usurps, misappropriates, retains, illegally distributes or encroaches on the legitimate property of any farmers' professional cooperative or of any of its members, illegally intervenes the production and business operation of any farmers' professional cooperative or of any of its members, impose any fee on any farmers' professional cooperative or of any of its members, forces any farmers' professional cooperative or any of its members to accept any paid service, or causes any economic loss to any farmers' professional cooperative, shall bear legal liabilities.   第五十三条 侵占、挪用、截留、私分或者以其他方式侵犯农民专业合作社及其成员的合法财产,非法干预农民专业合作社及其成员的生产经营活动,向农民专业合作社及其成员摊派,强迫农民专业合作社及其成员接受有偿服务,造成农民专业合作社经济损失的,依法追究法律责任。

 
Article 54 Where any farmers' professional cooperative is registered by providing false registration materials or by any other fraudulent means, the registration organ shall order it to make a correction. If the circumstance is serious, the registration shall be revoked.   第五十四条 农民专业合作社向登记机关提供虚假登记材料或者采取其他欺诈手段取得登记的,由登记机关责令改正;情节严重的,撤销登记。

 
Article 55 If the financial statements and other materials provided to the relevant competent organ by a farmers' professional cooperative contains any false record or in which any important fact is concealed, the farmers' professional cooperative shall bear legal liabilities.   第五十五条 农民专业合作社在依法向有关主管部门提供的财务报告等材料中,作虚假记载或者隐瞒重要事实的,依法追究法律责任。

 
Chapter IX Supplementary Provisions 

第九章 附则


 
Article 56 This Law shall come into force as of July 1, 2007.   第五十六条 本法自2007年7月1日起施行。
 
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese