- 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)
- 第七十一条 任何单位或者个人未经批准，持有或者实际控制证券公司5%以上股权的，国务院证券监督管理机构应当责令其限期改正；改正前，相应股权不具有表决权。 Article 71 Where any unit or individual holds or actually holds 5% shares or more of a securities firm without approval, it shall be ordered to correct within a certain period by the securities regulatory agency under the State Council; before the correction, corresponding stock rights have no right to vote.
- 第七十二条 公司应简介其员工的有关情况，主要包括：员工人数、专业结构、年龄分布、受教育程度等。 Article 72 The Company shall present a brief introduction to the related information about its employees, mainly including the number of employees, specialty structure, distribution of age and education degree, etc.
- 第七十二条 任何人未取得任职资格，实际行使证券公司董事、监事、高级管理人员或者境内分支机构负责人职权的，国务院证券监督管理机构应当责令其停止行使职权，予以公告，并可以按照规定对其采取证券市场禁入的措施。 Article 72 Where anyone executes the rights of a director, a supervisor, a senior managers or a person responsible of an inbound branch of a securities firm without post-holding qualification, the securities regulatory agency under the State Council shall order he/she to stop execution of his/her rights, make an announcement, and can forbid he/she to participate in any security market according to provisions.
- 第七十三条 公司应披露其聘任的会计师事务所的相关信息。 Article 73 The Company shall make disclosure of information about the accounting firm hired to undertake the auditing work.
- 第七十三条 证券公司董事、监事、高级管理人员或者境内分支机构负责人不再具备任职资格条件的，证券公司应当解除其职务并向国务院证券监督管理机构报告；证券公司未解除其职务的，国务院证券监督管理机构应当责令其解除。 Article 73 Where any director, supervisor, senior manager or person responsible of any inbound branch does not meet post qualification requirements, a securities firm shall remove him/her from his/her post and report to the securities regulatory agency under the State Council. Where the securities firm does not remove him/her from his/her post, the securities regulatory agency under the State Council shall order it to do.
- 第七十四条 公司应采用数据列表方式，提供主要会计数据的本年数、年初（上年）数和增减百分比。 Article 74 The Company shall present the major accounting data of the current year in tabular form, that at the beginning of year (the last year) and the percentage increase or decrease.
- 第七十四条 证券公司聘请或者解聘会计师事务所的，应当自做出决定之日起3个工作日内报国务院证券监督管理机构备案；解聘会计师事务所的，应当说明理由。 Article 74 Where a securities firm hires or dismisses an accounting firm, it shall report to the securities regulatory agency under the State Council for file within 3 workdays upon the making of the decision; where it dismisses an accounting firm, it shall explain reasons.
- 第七十五条 会计师事务所对证券公司或者其有关人员进行审计，可以查阅、复制与审计事项有关的客户信息或者证券公司的其他有关文件、资料，并可以调取证券公司计算机信息管理系统内的有关数据资料。 Article 75 An accounting firm can read and copy client information concerned with audit issues or other documents and materials of a securities firm, and can acquire relevant data materials from the computer information management system of the securities firm.
- 第七十五条 公司应采用数据列表方式，提供如下财务状况指标的期末数、期初数和增减百分比：资产负债率、净资产负债率、流动比率。 Article 75 The Company shall present the ending balance, beginning balance (prior year) and percentage increase or decrease of the following financial status indicators in tabular form: asset-liability ratio, net asset-liability ratio and liquidity ratio.
- 第七十六条 证券交易所应当对证券公司证券自营账户和证券资产管理账户的交易行为进行实时监控； Article 76 A securities firm shall undertake real-time monitoring on trading behaviors of its self-operation accounts and portfolio management accounts.
- 第七十六条 公司应采用数据列表方式，提供如下经营成果指标的上期数、本期数和增减百分比：净资产收益率、总资产收益率、营业费用率。 Article 76 The Company shall present the data of the previous period in tabular form, that of the current period and the percentage increase or decrease of the following business performance indicators: rate of return on net assets, rate of return on total assets and business expense ratio.
- 第七十七条 公司计算各项比率时，要扣除基金交易代收（代付）款项对资产、负债的影响。 Article 77 The Company shall deduct the impacts of money collected or paid for another as concerned in fund transactions on assets and liabilities When calculating various kinds of ratios.
- 第七十七条 证券公司有下列情形之一的，依照《证券法》第一百九十八条的规定处罚： Article 77 Where a securities firm is in any of the following circumstances, it shall be punished according to the provisions prescribed in Article 198 of the Securities Law of the People’s Republic of China:
- 第七十八条 公司应简要披露报告期发生的关联交易。 Article 78 The Company shall make brief disclosure of related transactions happened during the reporting period.
- 第七十八条 证券公司从事证券经纪业务，客户资金不足而接受其买入委托，或者客户证券不足而接受其卖出委托的，依照《证券法》第二百零五条的规定处罚。 Article 78 Where a securities firm that engaging in security broker business accepts a buy order of a client whose account without enough capital, or sell order of a client whose account without enough securities, it shall be punished according to the provisions prescribed in Article 205 of the Securities Law of the People’s Republic of China.
- 第七十九条 公司应概要披露实收资本在报告期的变动情况，包括增资扩股、股权转让、股权激励等。 Article 79 The Company shall generally make disclosure of the changes in paid-in capital during the reporting period, including capital and share increase, equity transfer and equity incentive, etc.
- 第七十九条 证券公司将客户的资金账户、证券账户提供给他人使用的，依照《证券法》第二百零八条的规定处罚。 Article 79 Where a securities firm provides capital accounts and security accounts of its clients for others’ use, it shall be punished according to the provisions prescribed in Article 208 of the Securities Law of the People’s Republic of China.
- 第七条 任何单位和个人对所知悉的重大资产重组信息在依法披露前负有保密义务。 Article 7?? Any units and individuals have the obligation to keep the information of material assets reorganization known to them confidential before the disclosure according to the law.
- 第七条 证券公司风险控制指标不符合有关规定，在规定期限内未能完成整改的，国务院证券监督管理机构可以责令证券公司停止部分或者全部业务进行整顿。停业整顿的期限不超过3个月。 Article 7 Securities regulatory authority of the State Council can order to close part or all businesses of the securities firm for internal rectification once risk control target of the securities firm does not meet relevant prescription and the rectification is not complete within a certain period. The time limit for rectification after close of business is three months.
- 第七条 实行应税所得率方式核定征收企业所得税的纳税人，经营多业的，无论其经营项目是否单独核算，均由税务机关根据其主营项目确定适用的应税所得率。 Article 7 The applicable taxable income rate of taxpayers that is subject to verification collection enterprise income tax through the manner of taxable income rate will be clarified by taxation organ based on its main business, no matter whether the business is calculated separately from other businesses.?
- 第八条证券公司设合规总监。合规总监是公司的合规负责人，对公司及其工作人员的经营管理和执业行为的合规性进行审查、监督和检查。 Article 8 Securites companies shall set up director position of compliance management. Such compliance management director is the principal of company compliance, and hold responsible for inspecting, supervising and checking of compliance of business management and occupational behavior of the company as well as the working staff.
- 第八条 委托加工的应税消费品，按照受托方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 8 Consumption tax on the taxable consumer goods processed on commission shall be computed at the sale price of the same kind of consumer goods of the principal, or if there is no such sale price, the tax shall be computed and paid at the composite assessable price.
- 第八条 纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务）支付或者负担的增值税额，为进项税额。 Article 8 For taxpayers who purchase goods or receive taxable services (hereinafter referred to as “purchasing goods or taxable services”), VAT paid or borne shall be the input tax.
- 第八条 县级以上人民政府应当建立发展循环经济的目标责任制，采取规划、财政、投资、政府采购等措施，促进循环经济发展。 Article 8 People’s governments above county level shall establish a goal-responsibility system for circular economy promotion and take measures with respect to planning, finance, investment and government procurement, etc. to promote circular economy.
- 第八条 设立证券公司，应当具备《公司法》、《证券法》和本条例规定的条件，并经国务院证券监督管理机构批准。 Article 8 Setting up a securities firm requires meeting the conditions prescribed in the Company Law, the Securities Law as well as this Regulation, and approval from securities regulatory agency under the State Council.
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