法律英语翻译：税务、外汇治理和保险7.1.1法规条文1.合营企业应当按照中华人民共和国有关法律的规定，缴纳各种税款。1.JointventureshallpaytaxesinaccordancewiththeprovisionsoftherelevantlawsofthePeoplesRepublicofChina.2.合营企业的职工应当按照《中华人民共和国个人所得税法》缴纳个人所得税。2.StaffandworkersofjointventuresshallpayindividualincometaxinaccordancewiththeIndividualIncomeTaxLawofthePeoplesRepublicofChina.3.合营企业进口以下物资，按照中国税法的有关规定减税、免税：（1）按照合同规定作为外国合营者出资的机器设备、零部件和其他物料（其他物料系指合营企业建厂（场）以及安装、加固机器所需材料，下同）；（2）合营企业以投资总额以内的资金进口的机器设备、零部件和其他物料；（3）经审批机构批准，合营企业以增加资本所进口的国内不能保证消费供应的机器设备、零部件和其他物料；（4）合营企业为消费出口产品，从国外进口的原材料、辅料、元器件、零部件和包装物料。上述减税、免税进口物资，经批准在中国国内转卖或者转用于在中国国内销售的产品，应当照章纳税或者补税。3.TaxesonthefollowingmaterialsimportedbyajointventureshallbereducedorexemptedinaccordancewiththerelevantprovisionsoftheChinesetaxlaw：（1）Machineryandequipment，sparepartsandcomponents，andothergoods（othergoods“shall，hereinandhereinafter，meanmaterialsneededbyajointventuretobuilditsfactoryorsiteandtoinstallandconsolidatethemachinery.）contributedbytheforeignpartytothejointventureasinvestmentunderthejointventurecontract；（2）Machineryandequipment，sparepartsandcomponents，andothergoodsimportedwithfundsoutofthetotalinvestmentofajointventure；（3）Machineryandequipment，sparepartsandcomponentsandothergoodsimportedbyajointventurewithadditionalcapitalandupontheapprovalbytheexaminationandapprovalauthority，theproductionandsupplyofwhichcannotbeguaranteedinChina；（4）Rawmaterials，auxiliarymaterials，components，elements，spareparts，andpackingmaterialimportedbyajointventurefortheproductionofexportgoods.Whentheabove-mentionedmaterialsonwhichtaxesarereducedorexemptedareapprovedforresaleinChinaorusedforproductstobesoldinChina，taxesshallbepaidorthebalanceintaxpaymentshallbemadeupinaccordancewiththerelevantprovisionsoftheChinesetaxlaw.4.合营企业消费的出口产品，除中国限制出口的以外，按照中国税法的有关规定减税、免税或者退税。4.TaxesonexportproductsmanufacturedbyajointventureotherthanthoserestrictedbyChinashallbereduced，exemptedorrefundedinaccordancewiththerelevantprovisionsoftheChinesetaxlaw.5.合营企业的一切外汇事宜，按照《中华人民共和国外汇治理条例》和有关治理方法的规定办理。5.All