- 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.
- 第十二条 申请设立中外合营广告企业，由中方主要合营者按第六条规定的程序，向国家工商行政管理总局或其授权的省级工商行政管理局报送下列文件： Article 12 Applying for the establishment of a Sino-foreign advertising joint venture, the main Chinese partner shall submit the following documents to the SAIC or its authorized administration for industry and commerce at provincial level according to the procedures as provided for in Article 6:
- 第十二条 消费税由税务机关征收，进口的应税消费品的消费税由海关代征。 Article 12 Consumption tax shall be collected by tax authorities and that of imported taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.
- 第十二条 公司董事会负责年度报告的编制和报送工作，应指定专人负责，年报的编制需要各相关部门参与。 Article 12 The board of directors of the Company shall be responsible for the preparation and filing of annual report, and it shall assign special personnel to be in charge of the work which demands the participation of all related departments.
- 第十二条 区内企业的外汇收入可以按相关管理规定调回境内或存放境外。 Article 12 The foreign exchange income of the enterprises in the area herein may, in accordance with the relevant regulation, be returned to the People's Republic of China or stored outside the boundary of the People's Republic of China.
- 第十二条 经常项目外汇收支应当具有真实、合法的交易基础。经营结汇、售汇业务的金融机构应当按照国务院外汇管理部门的规定，对交易单证的真实性及其与外汇收支的一致性进行合理审查。 Article 12 The foreign exchange receipts and payments under current accounts shall be based on accurate and legitimate transactions. Financial institutions engaged in the settlement and sale of foreign exchange shall conduct proper inspection of the accuracy of dealing documents and its conformity with the foreign exchange receipts and payments according to the provisions of the administration of foreign exchange under the State Council.
- 第十二条 国务院循环经济发展综合管理部门会同国务院环境保护等有关主管部门编制全国循环经济发展规划，报国务院批准后公布施行。设区的市级以上地方人民政府循环经济发展综合管理部门会同本级人民政府环境保护等有关主管部门编制本行政区域循环经济发展规划，报本级人民政府批准后公布施行。 Article 12 The general administration for promoting circular economy under the State Council shall formulate the national circular economy development plan with relevant departments for environmental protection under the State Council and promulgate and implement the plan after the approval of the State Council. General administrations for promoting circular economy under the people’s governments above the level of city divided into districts shall formulate the circular economy development plan of their administrative jurisdiction with relevant departments for environmental protection under the people’s governments at the same level, and promulgate and implement the plan after the approval of the people’s governments at the same level.
- 第十二条 营业税纳税义务发生时间为纳税人提供应税劳务、转让无形资产或者销售不动产并收讫营业收入款项或者取得索取营业收入款项凭据的当天。国务院财政、税务主管部门另有规定的，从其规定。 Article 12 The time when the obligation of the payment of business tax arises shall be the date on which the taxpayer provides taxable services, transfers intangible assets or sells real estates and receives the business incomes or obtains the certificates for collecting business incomes, unless otherwise specified by the competent financial and tax departments under the State Council.
- 第十二条 证券公司设立时，其业务范围应当与其财务状况、内部控制制度、合规制度和人力资源状况相适应； Article 12 When a securities firm is set up, its business scope should align with its financial performance, internal control system, regulatory compliance system and human resources;
- 第十二条? 被公告的招标投标当事人认为公告记录与行政处理决定的相关内容不符的，可向公告部门提出书面更正申请，并提供相关证据。 Article 12 Where agents concerned in tending and bidding that are announced hold that the records in the announcement do not consist with the relevant contents of the administrative punishment decisions, they can provide written applications for alteration, together with relevant proofs to the announcing departments.
- 第十二条? 公司清算时，债权人对清算组核定的债权有异议的，可以要求清算组重新核定。清算组不予重新核定，或者债权人对重新核定的债权仍有异议，债权人以公司为被告向人民法院提起诉讼请求确认的，人民法院应予受理。 Article 12 Where any creditors hold dissent on the creditor’s rights verified by a liquidation group in the course of the company liquidation, they may require the liquidation group to make a re-verification. Where the liquidation group refuses the re-verification or the creditors still hold dissent on the creditor’s rights re-verified, and the creditors file a lawsuit requesting for confirmation with the people’s court against the company, the people’s court shall accept the lawsuit.
- 第十二条 小规模纳税人增值税征收率为3%。 Article 12The rate of VAT levied on small-scale taxpayers shall be 3%.
- 第十二条 计算前条规定的比例时，应当遵守下列规定： Article 12 The following stipulations shall be followed when calculating the percentages stated in the previous article:
- 第十二条 主管税务机关应当分类逐户公示核定的应纳所得税额或应税所得率。 Article 12 Administrative taxation organ should publicize verified payable income tax amount or taxable income rate for each enterprise by different categories.
- 第十二条 证券公司出现重大风险，但具备下列条件的，可以直接向国务院证券监督管理机构申请进行行政重组： Article 12 When a securities firm has major risk, it can directly apply to securities regulatory authority under the State Council for administrative restructuring if the following conditions are met:
- 第十三条合规总监应当采取有效措施，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监督，并按照证券监管机构的要求和公司规定进行定期、不定期的检查。 Article 13 Compliance director shall adopt effective measures to supervise compliance of business management and occupational conduct of the company as well as working staff, and implement regular or irregular inspection based on requirement of securities regulatory institute and company prescription.
- 第十三条 纳税人销售的应税消费品，以及自产自用的应税消费品，除国务院财政、税务主管部门另有规定外，应当向纳税人机构所在地或者居住地的主管税务机关申报纳税。 Article 13 A taxpayer shall report and pay taxes on the taxable consumer goods sold and the taxable consumer goods produced for own use to the tax authorities in the place where the institution or domicile of the taxpayer is located, unless otherwise stipulated by the competent financial and tax authorities of the State Council.
- 第十三条 申请设立中外合营广告企业，应按第六条规定的程序，向省级商务主管部门报送下列文件： Article 13 Applying for the establishment of a Sino-foreign advertising joint venture, the applicant shall, in accordance with procedures as provided for in Article 6, submit the following documents to the administration of commerce at provincial level:
- 第十三条 营业税由税务机关征收。 Article 13 Business tax shall be collected by the administrations of taxation.
- 第十三条? 行政处理决定在被行政复议或行政诉讼期间，公告部门依法不停止对违法行为记录的公告，但行政处理决定被依法停止执行的除外。 Article 13 During the period of administrative reconsideration and proceedings of administrative punishment decisions, the announcing departments do not stop announcement on records of illegal behaviors by law, except those administrative punishment decisions stopped to be enforced by law.
- 第十三条 证券公司变更注册资本、业务范围、公司形式或者公司章程中的重要条款，合并、分立，设立、收购或者撤销境内分支机构，变更境内分支机构的营业场所，在境外设立、收购、参股证券经营机构，应当经国务院证券监督管理机构批准。 Article 13 If a securities firm changes registered capital, business scope, company form or key terms in company regulation, merger, divide, set up, acquire or revoke domestic branch, relocate domestic branch, set up, acquire, hold equity of domestic securities agency, it should get approval from the securities regulatory agency under the State Council.
- 第十三条 小规模纳税人以外的纳税人应当向主管税务机关申请资格认定。具体认定办法由国务院税务主管部门制定。 Article 13 Other taxpayers than the small-scale taxpayers shall apply with the competent tax authorities for qualification verification, the specific measures of which shall be formulated by the competent tax authority under the State Council.
- 第十三条 区内企业向境外支付货款，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 13 Should such enterprises in the area herein as pay outside have one of the following occasions, the enterprises herein shall, by presenting effective credence and business document, handle it to the relevant bank.
- 第十三条 中国证监会对公司年度报告的及时性、完整性和真实性进行事后检查。 Article 13 The CSRC shall make afterward inspections on the timeliness, integrity and authenticity of the annual report of the Company.
- 第十三条 经常项目外汇收入，可以按照国家有关规定保留或者卖给经营结汇、售汇业务的金融机构。 Article 13 The foreign exchange incomes under current accounts may be retained or sold to financial institutions engaged in the settlement and sale of foreign exchange in accordance with relevant provisions.
最后更新
