- 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)
- 第十条? 公告部门负责建立公告平台信息系统，对记录信息数据进行追加、修改、更新，并保证公告的违法行为记录与行政处理决定的相关内容一致。 Article 10 The announcing departments are responsible for creating announcement platform information systems, undertaking addition, amendment and updating of recorded information data, and ensure the records on illegal behaviors announced to comply with the relevant contents of administrative punishment decisions.
- 第十条 年度报告全文按本准则第二章的要求编制，公司应当在每个会计年度结束后三个月内，将年度报告以及内部控制评价报告以电子文档形式报送中国证监会会计部和基金监管部（以下简称“基金部”），并将上述报告的正式书面文本一式两份于会计年度结束后三个月内分别报送中国证监会会计部和基金部。 Article 10 The full text of the annual report shall be prepared according to the requirements specified in Chapter II of the present Measures, the Company shall file electronic documents of the annual report and the internal control evaluation report with the Accounting Department and the Department of Fund Supervision (hereinafter referred to as Fund Department) of the CSRC within three months after each accounting year ends, and file the official written texts of the above reports with the Accounting Department and the Fund Department of the CSRC, respectively, in duplicate within three months after the accounting year ends.
- 第十条 纳税人应税消费品的计税价格明显偏低并无正当理由的，由主管税务机关核定其计税价格。 Article 10 Where the assessable price of the taxable consumer goods of the taxpayer for tax computation is conspicuously low without due reasons, the assessable price shall be determined by the competent tax authorities.?
- 第十条 上市公司实施重大资产重组，应当符合下列要求： Article 10 A listed company intending to conduct material assets reorganization shall meet the following requirements:
- 第十条 主管税务机关应及时向纳税人送达《企业所得税核定征收鉴定表》（表样附后），及时完成对其核定征收企业所得税的鉴定工作。具体程序如下： Article 10 Administrative taxation organ should send Appraisal Table of Verification Collection of Enterprise Income Tax (see attachment) to taxpayer and finish appraisal of verification collection of enterprise income tax in time. Detail procedure is as follows:
- 第十条 被托管证券公司应当承担托管费用和托管期间的营运费用。 Article 10 The entrusted securities firm should undertake custody fee and business operation cost during custody.
- 第十一条合规总监不能履行职责或缺位时，证券公司应当指定一名高级管理人员代行其职责，并自指定之日起3个工作日内向公司住所地证监局作出书面报告。 Article 11 When the compliance director can't perform responsibility or the position is vacancy, securites companies shall appoint a substitutive senior management and submit written report to local securities regulatory bureau within 3 working days of the appointed date.
- 第十一条 发证机构凭加盖经营者公章的申请表取证联及领证人员本人身份证明材料发放出口许可证。 Article 11 A releasing authority shall issue an export license in the light of the license collection slip of the Application Form affixed with the official seal of an operator and the personal identity certificate of the collector.
- 第十一条 发证机构凭加盖经营者公章的申请表取证联及领证人员本人身份证明材料发放出口许可证。 Article 11 A releasing authority shall issue an export license in the light of the license collection slip of the Application Form affixed with the official seal of an operator and the personal identity certificate of the collector.
- 第十一条 证券公司应当有3名以上在证券业担任高级管理人员满２年的高级管理人员。 Article 11 A securities firm should have three officers or more, who should have held management position in the securities industry for at least two years.
- 第十一条 小规模纳税人销售货物或者应税劳务，实行按照销售额和征收率计算应纳税额的简易办法，并不得抵扣进项税额。应纳税额计算公式： Article 11 Small-scale taxpayers engaged in selling goods or taxable services shall adopt a simplified method for calculating the tax payable on the basis of the sale amount and the levy rates without credit against input tax. The formula for calculating the tax payable is as follows:
- 第十一条? 公告部门应对公告记录所依据的招标投标违法行为行政处理决定书等材料妥善保管、留档备查。 Article 11 The announcing departments shall properly keep materials including administrative punishment decisions on illegal behaviors in tendering and bidding, which are basis for announcement records, for filing and check.
- 第十一条 银行和企业不得出租或者租用、出借或者借用以及超出规定的收支范围使用外汇账户，不得利用外汇账户代其他机构和个人收付、保存外汇资金。 Article 11 The bank and enterprises herein may not lease, rent or use the foreign exchange account beyond the prescribed collection and payment scope, may not use the foreign exchange account to collect, pay, store foreign exchange capital on behalf of other organs.
- 第十一条 对纳税人出口应税消费品，免征消费税；国务院另有规定的除外。出口应税消费品的免税办法，由国务院财政、税务主管部门规定。 Article 11 The export of taxable consumer goods of a taxpayer is exempt from consumption tax, unless otherwise specified by the State Council, the measure of which shall be prescribed by the competent financial and tax authorities of the State Council.
- 第十一条 年度报告全文仅向中国证监会进行报告。 Article 11 The full text of the annual report shall be filed with the CSRC only.
- 第十一条 国家鼓励和支持行业协会在循环经济发展中发挥技术指导和服务作用。县级以上人民政府可以委托有条件的行业协会等社会组织开展促进循环经济发展的公共服务。 Article 11 The State encourages and supports trade associations to exert functions as technical guidance and services in promoting circular economy. The people’s government above county level may consign qualified trade associations or other social organizations to provide public services on the promotion of circular economy.
- 第十一条? 公司清算时，清算组应当按照公司法第一百八十六条的规定，将公司解散清算事宜书面通知全体已知债权人，并根据公司规模和营业地域范围在全国或者公司注册登记地省级有影响的报纸上进行公告。 Article 11 When a company is under liquidation, the liquidation group shall notify all known creditors about the dissolution and liquidation of the company in written form pursuant to Article 186 of the Company Law, and make announcement on a national or provincial newspapers that have influences in the place where the company is registered based on the scale and business territory of the company.
- 第十一条 申请设立分支机构的外商投资广告企业，应具备以下条件： Article 11 Where a foreign-invested advertising enterprise files an application for establishing a branch, it shall meet the following conditions:
- 第十一条 国际收支出现或者可能出现严重失衡，以及国民经济出现或者可能出现严重危机时，国家可以对国际收支采取必要的保障、控制等措施。 Article 11 Where the balance of international payments has or may have a serious disequilibrium, or the national economy faces or may face a serious risk, the state may take necessary measures to maintain and control the balance of international payments.
- 第十一条 营业税扣缴义务人： Article 11 Withholding agents for business tax:
- 第十一条 上市公司及其控股或者控制的公司购买、出售资产，达到下列标准之一的，构成重大资产重组： Article 11 If the purchase or sales of assets by a listed company or the company it controls or controlled by it meets one of the following standards, a material assets reorganization is constituted:
- 第十一条 国务院证券监督管理机构决定对证券公司进行接管的，应当按照规定程序组织专业人员成立接管组，行使被接管证券公司的经营管理权，接管组负责人行使被接管证券公司法定代表人职权，被接管证券公司的股东会或者股东大会、董事会、监事会以及经理、副经理停止履行职责。 Article 11 If securities regulatory authority under the State Council determines to take over a securities firm, they should organize takeover team with professionals based on prescribed procedure and perform business management right of the securities firm. Principal of the taken over securities firm has authority of legal representative of the securities firm, and shareholder meeting, board meeting, supervisory committee, manager and deputy manager should cease their roles and responsibilities.?
- 第十一条 税务机关应在每年6月底前对上年度实行核定征收企业所得税的纳税人进行重新鉴定。 Article 11 Taxation organ should conduct appraisal again by the end of June each year targeting at taxpayers that are subject to verification collection of enterprise income tax in the previous year.
- 第十二条合规总监应当对公司内部管理制度、重大决策、新产品和新业务方案等进行合规审查，并出具书面的合规审查意见。 Article 12 Compliance director shall conduct compliance audit of company internal management system, major decision, new product and new business proposals and issue written compliance audit suggestion.
- 第十二条 发证机构根据国家发展和改革委员会颁发的《收费许可证》中有关收费项目和收费标准的规定收取证件费。 Article 12 A releasing authority shall charge certificate fees in accordance with the provisions on relevant charge items and standards in the Fee Charge Permit issued by the National Development and Reform Commission.
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