- 中国商业贸易法律法规中英数据库(一) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
中国商业贸易法律法规中英数据库(一)
- 第十五条 纳税人进口应税消费品，应当自海关填发海关进口消费税专用缴款书之日起15日内缴纳税款。 Article 15 A taxpayer shall pay consumption tax on its imported consumer goods within fifteen days after the issuance of the special letter of payment of customs import consumption tax by the customs office.
- 第十五条 生产列入强制回收名录的产品或者包装物的企业，必须对废弃的产品或者包装物负责回收；对其中可以利用的，由各该生产企业负责利用；对因不具备技术经济条件而不适合利用的，由各该生产企业负责无害化处置。 Article 15 An enterprise which produces products or packing materials under the catalogue of mandatory recovery shall recover its waste products or packing materials, recycle those waste articles if possible, or make bio-safety disposals if those waste articles cannot be reused due to economic or technical restrictions.
- 第十五条 申请设立外资广告企业，由外国投资者按第七条规定的程序，向省级商务主管部门报送下列文件： Article 15 Establishing a wholly foreign-invested advertising enterprise, the foreign investor shall submit the following documents to the administration of commerce at provincial level according to the procedures as provided for in Article 7:
- 第十五条 证券公司合并、分立的，涉及客户权益的重大资产转让应当经具有证券相关业务资格的资产评估机构评估。 Article 15 If a securities firm is to be merged or divided, its major assets transfer that relates to customer’s interests should be evaluated by assets evaluation agency with securities related qualification.
- 第十五条? 有关行政主管部门应依法加强对招标投标违法行为记录被公告当事人的监督管理。 Article 15 Relevant administrative competent departments shall enhance supervision and administration of agents concerned whose records of illegal behaviors in tendering and bidding are announced.
- 第十五条 下列项目免征增值税: Article 15 The following items shall be exempt from VAT:
- 第十五条 营业税的纳税期限分别为5日、10日、15日、1个月或者1个季度。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。 Article 15 The period for the payment of business tax shall be one day, three days, five days, ten days, fifteen days, one month or one quarter. The actual payment period of a taxpayer shall be determined by the competent tax authorities according to the amount of the tax payable of the taxpayer; and tax that cannot be paid in regular periods may be paid on transaction basis.
- 第十五条 携带、申报外币现钞出入境的限额，由国务院外汇管理部门规定。 Article 15 The quota for carrying and declaring foreign currencies in and out of China shall be subject to the provisions of the administration of foreign exchange under the State Council.
- 第十五条 年度报告目录应标明各章、节的标题及其对应的页码。 Article 15 The titles of all chapters and sections and the corresponding page numbers thereof shall be clearly indicated in the table of contents in the annual report.
- 第十五条 受理出口许可证更改、延期申请时，发证机构应要求经营者提交加盖公章的《中华人民共和国出口许可证退（换）证申请表》（见附件2）和出口许可证原件以及本规范所列第五条相关材料，并经审核程序换发新证。 Article 15 When accepting an application for the alteration or extension of an export license, a releasing authority expiration shall require the operator to submit an Application Form for the Return (Replacement) of an Export License of the People's Republic of China (See Attachment 2) affixed with the official seal of the operator, the original export license and the relevant materials listed in Article 5 of the present Rules, and shall issue a new export license subject to the examination procedures.
- 第十五条 受理出口许可证更改、延期申请时，发证机构应要求经营者提交加盖公章的《中华人民共和国出口许可证退（换）证申请表》（见附件2）和出口许可证原件以及本规范所列第五条相关材料，并经审核程序换发新证。 Article 15 When accepting an application for the alteration or extension of an export license, a releasing authority expiration shall require the operator to submit an Application Form for the Return (Replacement) of an Export License of the People's Republic of China (See Attachment 2) affixed with the official seal of the operator, the original export license and the relevant materials listed in Article 5 of the present Rules, and shall issue a new export license subject to the examination procedures.
- 第十五条? 公司自行清算的，清算方案应当报股东会或者股东大会决议确认；人民法院组织清算的，清算方案应当报人民法院确认。未经确认的清算方案，清算组不得执行。 Article 15 Where a company has a voluntary liquidation, the liquidation scheme shall be reported to the meeting of shareholders or the general meeting of shareholders for resolution and confirmation; where the liquidation is organized by the people’s court, the liquidation scheme shall be reported to the people’s court for confirmation. The liquidation group shall not implement unconfirmed liquidation schemes.
- 第十五条 境内区外企业从区内购买货物支付货款，有下列形式之一的，应持以下有效凭证和商业单据到银行办理。 Article 15 Where such enterprises outside the area in the boundary of the People's Republic of China as purchase cargos from the enterprise in the area herein have one of the following circumstances, the enterprises herein shall present the following effective credence and business document to handle the relevant procedure to the bank herein.
- 第十五条 上市公司应当聘请独立财务顾问、律师事务所以及具有相关证券业务资格的会计师事务所等证券服务机构就重大资产重组出具意见。 Article 15 The listed company shall retain such securities service organs as independent financial consultants, law firms and accounting firms with qualification for securities business to give opinions regarding the material assets reorganization.
- 第十五条 对违反本办法规定的行为，按照《中华人民共和国税收征收管理法》及其实施细则的有关规定处理。 Article 15 Any behavior that violated these Measures will be subject to the prescription of Law of the P.R.C. Concerning the Administration of Tax Collection as well as its Implementation Details.
- 第十五条 证券公司被责令停业整顿、托管、接管、行政重组的，其债权债务关系不因处置决定而变化。 Article 15 Credit and debt of the securities firm will change no matter it' has been ordered to close business for rectification, be held custody, be taken over or engaged in administrative restructuring.
- 第十六条合规总监应当保持与证券监管机构和自律组织的联系沟通，主动配合证券监管机构和自律组织的工作。 Article 16 Compliance director shall keep contact with securities supervision and administration institute and self discipline organization, and take initiative to cooperate with work of securities supervision and administration institute and self discipline organization.
- 第十六条 纳税人兼营免税、减税项目的，应当分别核算免税、减税项目的销售额；未分别核算销售额的，不得免税、减税。 Article 16 For taxpayers concurrently engaged in tax exempt or tax reduction items, the sale amounts for tax exempt or tax reduction items shall be accounted separately. If the sale amounts have not been separately accounted, no exemption or reduction is allowed.
- 第十六条 境外机构、境外个人在境内直接投资，经有关主管部门批准后，应当到外汇管理机关办理登记。 Article 16 Overseas organs and individuals that directly invest in China shall go through registration formalities at foreign exchange control agencies after have been approved by relevant competent departments.
- 第十六条 区内企业付汇时无法提供相关凭证和商业单据，应在付汇后90天内按下列规定向付汇银行提供，由付汇银行按规定办理核注结案及签注手续，并留存备查。未在规定时间提供的，付汇银行应在每季度结束后3个工作日内上报该注册地外汇局。 Article 16 Should the enterprise in the area does not have the means to provide the relevant credence and business document, the enterprise herein shall, in accordance with the following regulation and within 90 days after the remittance of payment, pay to such a remittance bank as handle the procedure of verification and signature, case settlement and signature procedure and keep them for record. Should the enterprise fails to provide the aforesaid document within the prescribed time limit, the remittance bank shall, within three working days after the completion of every quarter, report it to the registered foreign exchange bureau.
- 第十六条? 招标投标违法行为记录公告应逐步实现互联互通、互认共用，条件成熟时建立统一的招标投标违法行为记录公告平台。 Article 16 The announcements of records of illegal behaviors in tendering and bidding shall be interlinked and mutually recognized for common use gradually; and a unified platform for announcement of records of illegal behaviors in tendering and bidding shall be established when conditions permit.
- 第十六条 营业税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。 Article 16 The collection and administration of business tax shall be conducted in accordance with the relevant provisions of the Law of the People’s Republic of China on Tax Collection and Administration and the Regulations.
- 第十六条 消费税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。 Article 16 The collection and administration of consumption tax shall be conducted in accordance with the relevant provisions of the Law of the People’s Republic of China on Tax Collection and related Regulations.
- 第十六条 公司应披露如下简介： Article 16 The Company shall disclose the following brief information:
- 第十六条 国务院证券监督管理机构应当对下列申请进行审查，并在下列期限内，作出批准或者不予批准的书面决定： Article 16 The securities regulatory agency under the State Council should audit the following application and make a decision on approving or not approving in written within the prescribed period:
最后更新
