If the foreign joint venturer causes losses by deception through the intentional use of backward technology and equipment, he shall pay compensation for the losses.

外国合营者如果有意以落后的技术和设备进行欺骗，造成损失的，应赔偿损失。

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When a foreign co-venturer remits abroad the profits distributed to him for the years preceding 1986, the remitted amount shall be subject to income tax in accordance with the original stipulations.

外国合营者将1986年以前年度分得的利润汇出境外时，其汇出额的所得税仍按原规定执行。

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