- 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)
- （一） 报告期发生的重大诉讼、仲裁事项所涉及的总金额。如报告期无重大诉讼、仲裁事项，公司应明确陈述“本年度公司无重大诉讼、仲裁事项”； (1) big litigation and arbitration events happened during the reporting period. In case no big litigation and arbitration events occur during the reporting period, the Company shall expressly state that ""No big litigation and arbitration events occur to the Company in the current year;""
- （一）固定业户应当向其机构所在地的主管税务机关申报纳税。 (1) Businesses with fixed establishment shall report and pay tax with the local competent tax authorities where the establishment is located.
- （二） 财务报表的编制基础 (2) basis for the preparation of financial statements;
- （二）受托经营、租赁其他企业资产或者将经营性资产委托他人经营、租赁； (2) Being entrusted to manage or lease the assets of other enterprises or entrusting the operational assets with other people for management or lease;
- （二）固定业户到外县（市）销售货物或者应税劳务，应当向其机构所在地的主管税务机关申请开具外出经营活动税收管理证明，并向其机构所在地的主管税务机关申报纳税； (2) Businesses with fixed establishment selling goods in other county (or city) shall apply for issuance of tax administration certification of outbound business activities from the local competent tax authorities where the establishment is located and shall report and pay taxes with the local competent tax authorities where the establishment is located.
- （三）非固定业户销售货物或者应税劳务，应当向销售地或者劳务发生地的主管税务机关申报纳税；未向销售地或者劳务发生地的主管税务机关申报纳税的，由其机构所在地或者居住地的主管税务机关补征税款。 (3) Businesses without fixed base selling goods or taxable services shall report and pay taxes with the local competent tax authorities where the sale or service takes place. The local competent tax authorities where the establishment is located shall collect the overdue taxes that have not been reported and paid to the local competent tax authorities where the sale or service takes place.
- 一、各省、自治区、直辖市及计划单列市的科技、财政、税务部门应充分认识高新技术企业认定管理工作的重要性，密切配合，及时成立认定管理机构，共同做好本地区高新技术企业认定和税收优惠政策的落实工作。 1. Bureaus of science and technology, bureaus of finance and bureaus of taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan shall fully recognize the importance of the administration of the recognition of hi-tech enterprises, have a close cooperation, establish recognition and administration agencies in a timely manner, and put the recognition of local hi-tech enterprises and tax preference policies into effect together.
- 2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品； b. Tap water, heating gas, cooling gas, hot water, coal gas, liquefied petroleum gas, natural gas, methane gas, coal/charcoal products for household use;
- 银行业金融机构应坚持风险覆盖和可持续原则，减少金融交易过程中可能出现的道德风险。 Banking financial institutions should adhere to risk coverage and sustainable principle to reduce moral hazard in the course of financial transactions.
- 银行业金融机构要充分合理运用财政税收政策调整的有力时机，加强对小企业的信贷支持，积极帮助出口企业做好资金结算等服务工作。要综合发挥直接融资、间接融资、风险补偿、财税支持等作用，拓展融资渠道，适应不同行业、不同业绩、不同盈利水平的各类小企业融资需求，降低小企业对信贷市场的依赖程度。 Banking financial institutions should fully use the good opportunity in adjustment of financial and taxation policies, strengthen the credit support to small-sized enterprises, and actively assist export enterprises to do the capital settlement work., play a comprehensive role in direct financing, indirect financing, risk compensation and support in finance & taxation, expand financing channels to adapt to different financing needs of various small-sized enterprises in different industries, different performance, different levels of profitability, reduce their dependence on credit market.
- 行政清理组根据经国务院证券监督管理机构认定的账户清理结果，向证券投资者保护基金管理机构申请弥补客户的交易结算资金的资金。 Based on account liquidation result, appraised by securities regulatory authority under the State Council, the administrative liquidation team should apply to protection fund regulatory institute for securities investors for making up transaction settlement funds of customers.
- 证券公司或者其债权人依照《企业破产法》的有关规定，可以向人民法院提出对证券公司进行破产清算或者重整的申请，但应当依照《证券法》第一百二十九条的规定报经国务院证券监督管理机构批准。 Based on related prescription of Enterprise Bankruptcy Law, the securities firm or its creditor can apply to people’s court for bankruptcy liquidation or reorganization of the securities firm, but should get approval from the securities regulatory authority under the State Council according to prescription of Article 129 of Securities Law.
- 根据以上修改，对条文的顺序做相应调整。 Basing on the amending above, the order of the provisions shall be adjusted accordingly.
- 重新鉴定工作完成前，纳税人可暂按上年度的核定征收方式预缴企业所得税；重新鉴定工作完成后，按重新鉴定的结果进行调整。 Before the appraisal is finished, taxpayer can prepay enterprise income tax by temporarily referring to verification collection approach of the previous year; the tax amount can be adjusted according to the appraisal result when it's finished.
- 证券公司的董事、高级管理人员应当对前款规定的合规报告签署确认意见，保证报告的内容真实、准确、完整；对报告内容持有异议的，应当注明自己的意见和理由。 Board of director, senior management of the securities company shall sign confirmation suggestion of the foregoing prescribed compliance report to ensure the report is true, accurate and complete; suggestion and reason shall be input if there’s any different point of view on report content.
- 证券公司及其境内分支机构经营的业务应当经国务院证券监督管理机构批准，不得经营未经批准的业务。 Businesses run by the securities firm and its domestic branch should be approved by the securities regulatory agency under the State Council. No business without approval is allowed.
- 未开具证明的，应当向销售地或者劳务发生地的主管税务机关申报纳税； Businesses selling goods and taxable services in other county (or city) without tax administration certification of outbound business activities issued by the local competent tax authorities where the establishment is located shall report and pay taxes with the local competent tax authorities where the sale or service takes place.
- （一）公司合规管理的基本情况； （1）Basic profile of company compliance management;
- （一）纳税人在应纳所得税额尚未确定之前，可暂按上年度应纳所得税额的1/12或1/4预缴，或者按经主管税务机关认可的其他方法，按月或按季分期预缴。 （1）Before payable income tax amount is confirmed, taxpayer can temporarily prepay 1/12 or 1/4 payable income tax amount of last year, or prepay on monthly or quarterly basis recognized by administrative taxation organ.
- （一）中国证监会作出核准决定前，上市公司对交易对象、交易标的、交易价格等作出变更，构成对原重组方案重大调整的； （1）Before the CSRC makes the approval decision, the listed company makes changes to the dealing party, the transaction assets and the transaction price, constituting major adjustment to the original reorganization scheme;
- （三）在进入上市公司之前实行独立核算，或者虽未独立核算，但与其经营业务相关的收入、费用在会计核算上能够清晰划分； （3）Before entering the listed company, it has independent accounting, or though it does not have independent accounting, all the income and expenses related to its business can be clearly separated in accounting;
- （三）特定对象取得本次发行的股份时，对其用于认购股份的资产持续拥有权益的时间不足12个月。 （3）By the time the specified parties obtain the shares issued this time, they have continuously owned the rights of the assets they use to purchase the shares for less than 12 months.
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