(5) discipline of working;

（六）违反劳动合同应当承担的责任；

 (6) responsibility for breach of the labour contract;

（七）双方议定的其他事项。

 (7) other items reached by the two parties.

第二十九条 私营企业发生的劳动争议，参照《国营企业劳动争议处理暂行规定》处理。

Article 29  The labour disputes occurred from the private enterprise shall be settled with reference to the Interim Provisions on Handling the Labour Dispute of the State-owned Enterprise.

第三十条 私营企业必须执行国家有关劳动保护的规定，建立必要的规章制度，提供劳动安全、卫生设施，保障职工的安全和健康。

Article 30  The private enterprise must implement the relevant stipulations of the State on labour protection, set up necessary rules and system, and provide with security and sanitation facilities, thus ensuring safety and health of the staff and workers.

私营企业对从事关系到人身健康、生命安全的行业或者工种的职工，必须按照国家规定向保险公司投保。

 The private enterprise must procure insurance for the staff and workers engaging in such jobs related to the health and security of their life according to the provisions of the State.

私营企业有条件的应当为职工办理社会保险。

 The private enterprise, if having capacity, shall procure social insurance for its staff and workers.

第三十一条 私营企业实行八小时工作制。

Article 31  The private enterprise shall institute an eight-hour working day system.

第三十二条 私营企业不得招用未满十六周岁的童工。

 Article 32  It is prohibited for the private enterprise to employ child labour who has not reached the age of 16.

第三十三条 私营企业工会有权代表职工与企业签订集体合同，依法保护职工的合法权益，支持企业的生产经营活动。

Article 33  The trade union of a private enterprise has the right to sign a collective contract on behalf of the staff and workers, protect lawful rights and interests of the staff and workers, and support the activities of production and operation of the enterprise.

第六章 私营企业的财务和税收

Chapter 6 Financial Affairs and Tax of the Private Enterprise 

第三十四条 私营企业必须在领取《企业法人营业执照》或者《营业执照》之日起三十日内，向当地税务机关申报办理税务登记。

Article 34  The private enterprise shall, within 30 days from the date of getting its "Business License of Enterprise Legal Person" or its "Business License", apply and report to the local tax authority for carrying out tax registration .

第三十五条 私营企业必须按照国家财务会计法规和税务机关的规定，健全财务会计制度，配备财会人员，建立会计帐簿，编送财务报表，严格履行纳税义务，接受税务机关的监督检查。

Article 35  The private enterprise must, in accordance with the finance and accounting regulations of the State and provisions of the tax authority, set up its financial and accounting system, allocate personnel in charge of finance and accounting, establish the accounting books, make up and report the statement of financial affairs, perform strictly the obligation of tax-paying and accept the supervision and check of the tax authority.

第三十六条 私营企业厂长（经理或董事长）的工资，可以在本企业职工平均工资十倍以内确定。

Article 36  The salary of the factory manager (or the general manager or the chairman of the board of directors) of the private enterprise may be defined no more than 10 times of the average salary of the staff and workers of the enterprise.

第三十七条 私营企业所得税，按照《中华人民共和国私营企业所得税暂行条例》和有关规定执行。

Article 37  The income tax of private enterprise shall be imposed in accordance with Interim Regulations of the People's Republic of China on Income Tax of the Private Enterprise and other relevant provisions.

第三十八条 私营企业税后利润留作生产发展基金的部分不得低于５０％。由于特殊原因，提取比例低于５０％的，须经税务机关批准。

Article 38  After payment of taxes, the proportion of the profits earned by the private enterprise for the productive development fund shall not be less than 50%. If the proportion is less than 50% owing to special reasons, it must be approved by the tax authority.

私营企业的生产发展基金可以用于本企业扩大再生产、向其他企业投资、偿还贷款或者弥补本企业的亏损。用于其他用途，须经税务机关批准。

 The productive development fund of a private enterprise may be used in the fields of increasing its capital for production expansion, investing in other enterprises, paying off its loan or making up the losses of the enterprise. If used for other purposes, it must be approved by the tax authority.

第三十九条 私营企业投资者的工资收入和税后利润分配所得应当依法缴纳个人收入调节税。

Article 39  For the income of salary and gains allotted from profit-after-tax, the private enterprise investor shall pay the personal income adjusted tax according to law.

第七章 监督与处罚

Chapter 7 Supervision and Punishment 

第四十条 工商行政管理机关应当加强对私营企业的行政管理和监督，保护合法经营，查处违法经营活动。

Article 40  The departments in charge of administration of industry and commerce shall strengthen the supervision and administration over the private enterprise, protect its lawful business operation and make check and punishment on the illegal business activities.

各有关行业主管部门应当按照国家规定，对私营企业的生产经营活动进行业务指导、帮助和管理。

 Every department in charge in the related lines of business shall be responsible for the direction, help and administration to the production and operation of the private enterprise.

第四十一条 私营企业有下列行为之一的，由工商行政管理机关根据情节，分别给予警告、罚款、没收非法所得、责令停业整顿、吊销《营业执照》的处罚：

Article 41  If the private enterprise conducts one of the following actions, the departments in charge of administration of industry and commerce shall, depending on the seriousness of the individual case, impose different punishment including warning, fining, confiscating the unlawful income, ordering to close for rectification and suspending its "Business License":

（一）登记中隐瞒真实情况、弄虚作假或者未经核准登记注册擅自开业的；

 (1) concealing the facts and making fraud in registration or doing business without approval and registration;

（二）超出核准登记的经营范围从事经营活动或者不按规定办理变更登记、重新登记，注销登记的；

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