- 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)
- 第六十八条 公司应简介其历史沿革，主要包括以前年度经历的改制重组、增资扩股等情况。 Article 68 The Company shall present a brief introduction to its history, mainly including the previous restructuring and capital and share increase, etc.
- 第六十八条 国务院证券监督管理机构有权采取下列措施，对证券公司的业务活动、财务状况、经营管理情况进行检查： Article 68 The securities regulatory agency under the State Council is authorized to take the following measures to undertake inspections on business activities, financial status, operating management of a securities firm:
- 第六十九条 公司应采用图表或其他有效形式，简要介绍其组织结构，包括公司总部的主要职能部门、境内外分公司、境内外专业子公司等。 Article 69 The Company shall, in the form of chart or other effective forms, present a brief introduction to its institutional framework, including the major functional departments of the headquarters of the Company and its domestic and overseas branch companies and professional subsidiary companies, etc.
- 第六十九条 证券公司以及有关单位和个人披露、报送或者提供的资料、信息应当真实、准确、完整，不得有虚假记载、误导性陈述或者重大遗漏。 Article 69 The materials and information disclosed, reported or provided by a securities firm and the relevant entities and individuals shall be true, accurate and complete, without any false record, misleading statement or major omission.
- 第六条 为重大资产重组提供服务的证券服务机构和人员，应当遵守法律、行政法规和中国证监会的有关规定，遵循本行业公认的业务标准和道德规范，严格履行职责，不得谋取不正当利益，并应当对其所制作、出具文件的真实性、准确性和完整性承担责任。 Article 6?? Securities service organs and personnel that provide service for material assets reorganization shall abide by the laws, the administrative regulations and relevant provisions of the CSRC, follow the generally recognized business and ethical standards of the industry and strictly perform duties, and shall not seek illegitimate interests; they shall also assume responsibility for the authenticity, accuracy and integrity of the documents produced and issued by them.
- 第六条 采用应税所得率方式核定征收企业所得税的，应纳所得税额计算公式如下： Article 6 If the enterprise income tax to be collected is verified through the manner taxable income rate, the formula or calculation of the payable income tax amount is as follows:
- 第六条 国务院证券监督管理机构发现证券公司存在重大风险隐患，可以派出风险监控现场工作组对证券公司进行专项检查，对证券公司划拨资金、处置资产、调配人员、使用印章、订立以及履行合同等经营、管理活动进行监控，并及时向有关地方人民政府通报情况。 Article 6 The securities regulatory authority under the State Council can appoint spot working group of risk supervision to conduct special inspection on securities firms, supervise business operation and management activities such as transferring fund, disposing assets, allocating personnel, using chop, developing and performing contract of the securities firm, and report status to local people’s government in timely manner, once major risk potential of the securities firm is founded.
- 第七条证券公司应当根据需要，组织内部有关机构和部门或者委托外部专业机构对公司合规管理的有效性进行评估，及时解决合规管理中存在的问题。对公司合规管理有效性的全面评估，每年不得少于一次。 Article 7 Securites companies shall organize related internal organization and department, or entrusting external professional institute to conduct evaluation of effectiveness of company compliance management upon requirement, resolve problems existed in compliance management, and conduct overall evaluation of compliance management effectiveness at least once each year.
- 第七条? 公司应当依照公司法第一百八十四条的规定，在解散事由出现之日起十五日内成立清算组，开始自行清算。 Article 7 A company shall set up a liquidation group to start the voluntary liquidation pursuant to Article 184 of the Company Law within 15 days upon the emergence of causes for dissolution.
- 第七条 纳税人自产自用的应税消费品，按照纳税人生产的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。 Article 7 A taxpayer shall compute and pay consumption tax on the taxable consumer goods produced for own use at the sale price of the consumer goods of the same kind the taxpayer produces, or if there is no sale price of the same kind of consumer goods, the tax shall be computed and paid at the composite assessable price.
- 第七条? 对招标投标违法行为所作出的以下行政处理决定应给予公告： Article 7 Administrative punishment decisions on illegal behaviors in tendering and bidding as follows shall be announced:
- 第七条 经营者应对所提交材料的真实性负责，其有关经营活动应遵守国家法律法规的规定。 Article 7 An operator shall be responsible for the authenticity of the submitted materials, and shall observe the provisions of laws and administrative regulations of the state when conducting business activities.
- 第七条 经营者应对所提交材料的真实性负责，其有关经营活动应遵守国家法律法规的规定。 Article 7 An operator shall be responsible for the authenticity of the submitted materials, and shall observe the provisions of laws and administrative regulations of the state when conducting business activities.
- 第七条 设立外资广告企业，按下列程序办理： Article 7 Any entity or individual that establishes a wholly foreign-invested advertising enterprise shall go through procedures as follows:
- 第七条 凡出具有解释性说明、保留意见、无法表示意见或否定意见审计报告的，注册会计师应当在每个会计年度结束后四个月内，向中国证监会作出书面报告，详细说明出具此类审计报告的理由及相关事项对公司财务状况和经营成果的影响。 Article 7 Certified public accountants shall submit written reports thereon to the CSRC within four months upon the end of each accounting year to give detailed reasons for issuing such auditing reports and the impacts of the related issues on the financial status and business performance of the Company once issuing auditing reports with explanatory notes, reserved opinions, inexpressible opinions or negative opinions.
- 第七条 经营外汇业务的金融机构应当按照国务院外汇管理部门的规定为客户开立外汇账户，并通过外汇账户办理外汇业务。 Article 7 Financial institutions engaged in foreign exchange business shall open a foreign exchange account for a client and handle foreign exchange businesses through the foreign exchange account according to provisions of the administration of foreign exchange under the State Council.
- 第七条 公司应当披露采用的重要会计政策和会计估计，不重要的会计政策和会计估计可以不披露。在披露重要会计政策和会计估计时，应当披露重要会计政策的确定依据和财务报表项目的计量基础，以及会计估计中所采用的关键假设和不确定因素。 Article 7 The Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.It shall make disclosure of the basis for determining these policies and the basis for the measurement of items of financial statements as well as the crucial hypothesis and uncertain factors it has adopted in accounting estimates when disclosing the important accounting policies and accounting estimates.
- 第七条 国务院证券监督管理机构、中国人民银行、国务院其他金融监督管理机构应当建立证券公司监督管理的信息共享机制。 Article 7 The securities regulatory agency under the State Council, the People's Bank of China and other financial regulatory authorities under the State Council should establish information sharing mechanism of supervision and administration over securities firms.
- 第七条 国家鼓励和支持开展循环经济科学技术的研究、开发和推广，鼓励开展循环经济宣传、教育、科学知识普及和国际合作。 Article 7 The State encourages and supports the research, development and promotion of science and technology regarding circular economy, as well as the publicity, education and popularization of scientific knowledge of and international cooperation on circular economy.
- 第七条 区内企业开立、变更、关闭经常项目外汇账户，持《登记证》，按照境内区外经常项目外汇账户管理规定，直接到银行办理相关手续。 Article 7 Where the enterprises in the area open, alter, close foreign exchange accounts under current account, the enterprises herein shall, by presenting the Registration Certificate and in accordance with the regulations on foreign exchange accounts under current account outside the area in the boundary of the People's Republic of China, handle the relevant procedures to the designated bank.
- 第七条 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。 Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low without due reasons, the sale amount shall be determined by the competent tax authorities.
- 第七条 纳税人提供应税劳务、转让无形资产或者销售不动产的价格明显偏低并无正当理由的，由主管税务机关核定其营业额。 Article 7 Where the prices for provision of taxable services, transfer of intangible assets or sale of real estates by a taxpayer are obviously lower without due reasons, its turnover shall be verified by the tax authority.
- 第七十条 公司应简要介绍管理基金的情况，包括管理基金的只数，管理基金的种类，并按类列示所管理基金的名称、基金成立日期、托管银行的名称等。 Article 70 The Company shall present a brief introduction to its management funds, including the number and category of management funds, and list the name, date of establishment and name of the trustee bank of each fund.
- 第七十条 国务院证券监督管理机构对治理结构不健全、内部控制不完善、经营管理混乱、设立账外账或者进行账外经营、拒不执行监督管理决定、违法违规的证券公司，应当责令其限期改正，并可以采取下列措施： Article 70 Where a securities firm has an unsound governance structure, an imperfect inner control, a confused operating management and concealed accounts, refuses to execute supervising and administrative decisions, and violates laws and regulations, the securities regulatory agency under the State Council shall order it to correct within a certain period and can take the following measures:
- 第七十一条 如果公司有直销机构，则公司应披露直销机构数量和分布情况等。 Article 71 In case there are any direct selling institutions under the Company, the Company shall make disclosure of the number and distribution of such institutions.
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