- 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、要最大限度将新增贷款规模真正用于支持小企业的发展。 I. To make sure that the new credit line is maximally used in supporting the development of small-sized enterprises.
- 证券公司从事证券资产管理业务，应当与客户签订证券资产管理合同，约定投资范围、投资比例、管理期限及管理费用等事项。 If a securities firm is engaged in securities assets management business, it should sign securities assets management contract with customers, defining investment scope, investment ratio, management period, management cost and so on.
- 证券公司设立或者实际控制的关联公司，其资产、人员、财务或者业务与被处置证券公司混合的，国务院证券监督管理机构可以向人民法院提出申请中止以该关联公司为被告、第三人或者被执行人的民事诉讼程序或者执行程序。 If assets, personnel, finance or business of related company set up or actually controlled by the securities firm mix with those of the securities firm, the securities regulatory authority under the State Council can apply to people's court for ceasing of civil procedure or execution procedure of defendant, the third party or executed person involving the related company.?
- 上市公司关于重大资产重组的董事会决议公告前，相关信息已在媒体上传播或者公司股票交易出现异常波动的，上市公司应当立即将有关计划、方案或者相关事项的现状以及相关进展情况和风险因素等予以公告，并按照有关信息披露规则办理其他相关事宜。 If before the public announcement of the decision of material assets reorganization of the board of directors of the listed company, relevant information has been spread in the media or there are abnormal fluctuations in the stocks transaction of the listed company, the listed company shall immediately make public announcement on the relevant plans, schemes or the status of relevant matters, relevant progress and risk factors, and handle other related matters according to relevant information disclosure rules.
- 客户资金账户内的资金不足的，不得接受其买入委托；客户证券账户内的证券不足的，不得接受其卖出委托。 If capital in customer’s capital account is insufficient, it cannot accept buying entrustment; if securities in customer’s securities account are insufficient, it cannot accept selling entrustment.
- 合规总监认为法律、法规和准则的规定不明确，难以对公司及其工作人员的经营管理和执业行为的合规性作出判断的，可以向证券监管机构或者自律组织咨询。接受咨询的证券监管机构和自律组织应当及时作出答复。 If compliance director finds ambiguity of prescription in law, regulation and rule, and feels hard to make judgment on compliance of business management and occupational behavior of the company as well as working staff, he can consult to securities supervision and administration institute or self discipline organization, who shall reply in a timely manner.
- 合规总监认为必要时，可以公司名义聘请外部专业机构或人员协助其工作。 If compliance director finds its necessary, he can hire external professional institute or expert in the name of the company to assist his work.
- 合规总监支持、纵容公司的违法违规行为，或者无合理理由未能按照规定履行制止、报告职责的，依法对其采取监管措施或者追究法律责任。 If compliance director supports or allows company violation of law and regulation, or not stops or reports as regulation without any reasonable reason, he will be subject to supervising measure or pursuit of legal responsibility.
- 客户认为有关信息记录与实际情况不符的，可以向证券公司或者国务院证券监督管理机构投诉。 If customers find incompliance between related information record and the fact, he can claim to the securities firm or the securities regulatory agency under the State Council.
- 证券公司控股股东或者实际控制人指使董事、监事、高级管理人员有前款规定的违法行为的，对控股股东、实际控制人依照前款规定从重处罚。 If illegal behavior is conducted by board director, supervisor or senior management instructed by shareholder or actual controller of the securities firm, the shareholder and actual controller should be subject to heavier punishment of the above prescription.
- 审核中发现问题的，国务院证券监督管理机构应当及时采取相应措施。 If issues are found in the examination and verification, the securities regulatory agency under the State Council shall take corresponding measures in a timely manner.
- 采用前款所列一种方法不足以正确核定应纳税所得额或应纳税额的，可以同时采用两种以上的方法核定。采用两种以上方法测算的应纳税额不一致时，可按测算的应纳税额从高核定。 If it is insufficient to employ one of the approaches as listed in the preceding paragraph to correctly verify the taxable income amount or payable tax amount, two or more approaches may be adopted. If there is any discrepancy between the results concluded through two or more approaches, the highest payable tax amount calculated shall prevail.
- 公司因会计政策、重大会计差错更正追溯调整以前年度会计数据的，应披露其累计影响金额，在披露“主要会计数据和财务指标”的期初数和上年数时应同时披露调整前后的数据。 If it retroactively adjusts the accounting data of previous years due to its accounting policies or the correction of big accounting errors, the Company shall disclose the accumulative amount affected, and, when disclosing the ""major accounting data and financial indicators"" of the beginning of the reporting period and the last year, disclose the data both before and after the adjustment.
- 主管税务机关还可根据实际工作需要，适当增加联次备用。 If it's necessary, administrative taxation organ can add pages for backup.
- 逾期未提供的，上市公司应当在到期日的次日就本次重大资产重组的进展情况及未能及时提供回复意见的具体原因等予以公告。 If no reply is provided in the prescribed period, the listed company shall on the next day of the expiry day make public announcement of the progress of the material assets reorganization and the specific reasons for the failure in timely providing the reply.
- 重大资产重组不存在前款规定情形，但存在下列情形之一的，上市公司可以向中国证监会申请将本次重组方案提交并购重组委审核： If none of the aforesaid situations exists for the material assets reorganization, but one of the following situations exists, the listed company can apply to the CSRC for submitting the reorganization scheme to the Review Committee of Merger, Acquisition and Reorganization for examination and verification:
- ? 人民法院认为应当对证券公司进行行政清理的，国务院证券监督管理机构比照本条例第三章的规定成立行政清理组，负责清理账户，协助甄别确认、收购符合国家规定的债权，协助证券投资者保护基金管理机构弥补客户的交易结算资金，转让证券类资产等。 If people's court believes it is necessary to implement the administrative liquidation of the securities firm, the securities regulatory authority under the State Council should organize administrative liquidation team according to chapter three of this regulation, liquidate account, assist in sorting, confirming and acquiring creditor's rights that comply with national prescription, assist protection fund regulatory institute for securities investors in making up customers' transaction settlement funds, transfer securities assets, etc.
- 证券经纪业务被责令停业整顿的，证券公司在规定的期限内可以将其证券经纪业务委托给国务院证券监督管理机构认可的证券公司管理，或者将客户转移到其他证券公司。 If securities brokerage business is ordered to be closes for rectification, the securities firm can entrust its securities brokerage business to the securities firm, which should be recognized by securities regulatory authority under the State Council, for management within a certain period.
- 本条例施行前，国务院证券监督管理机构已经对证券公司进行行政清理的，行政清理的公告日期为处置日。 If securities regulatory authority under the State Council conducted administrative liquidation prior to implementation of this regulation, the execution day is publicizing day of administrative liquidation.
- 证券监管机构要求对公司报送的申请材料或报告进行合规审查的，合规总监应当审查，并在该申请材料或报告上签署明确意见。 If securities supervision and administration institute requires securites companies to conduct compliance audit for submitted application document or report, the compliance director shall implement the audit and put clear suggestion in the application material or report.
- 被处置证券公司的股东以及债权人有证据证明托管组、接管组、行政清理组以及其工作人员未依法履行职责的，可以向国务院证券监督管理机构投诉。 If shareholder and creditor of the handled securities firm have evidence to prove illegal performance of roles and responsibilities of custody group, takeover group, administrative liquidation group and their working staff, they can claim at securities regulatory authority under the State Council.
- 按实际数额预缴有困难的，经主管税务机关同意，可按上一年度应纳税额的1/12或1/4预缴，或者按经主管税务机关认可的其他方法预缴。 If some enterprise can hardly afford full amount of prepayment, they can prepay 1/12 or 1/4 payable tax amount of last year after being approved by administrative taxation organ, or execute other prepayment approach recognized by administrative taxation organ.
- 纳税人对税务机关确定的企业所得税征收方式、核定的应纳所得税额或应税所得率有异议的，应当提供合法、有效的相关证据，税务机关经核实认定后调整有异议的事项。 If taxpayers have different opinions towards enterprise income tax collection approach, payable income tax amount or taxable income rate confirmed by taxation organ, they should provide legal and effective evidence. Taxation organ will adjust the disagreed item after verification and recognition.
- 交易标的资产属于同一交易方所有或者控制，或者属于相同或者相近的业务范围，或者中国证监会认定的其他情形下，可以认定为同一或者相关资产。 If the assets for transaction are owned or controlled by the same dealing party, or are in the same or similar business scope, or fall within other circumstances recognized by the CSRC, they can be deemed as the same or related assets.
- 购买、出售资产未达到前款规定标准，但中国证监会发现存在可能损害上市公司或者投资者合法权益的重大问题的，可以根据审慎监管原则责令上市公司按照本办法的规定补充披露相关信息、暂停交易并报送申请文件。 If the assets purchased or sold do not reach the aforesaid stipulated standards, but the CSRC finds that there may be major issues that could damage the legitimate rights and interests of the listed company or the investors, according to the principle of prudent supervision, it can order the listed company to disclose extra relevant information, suspend the transaction and submit application documents.
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