- 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)
- 增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。 The obligation of VAT withholding happens when the obligation for payment of VAT of the taxpayers occurs.
- 现将《操作规程》印发给你们，请遵照执行，并就有关事项通知如下。 The Operating Rules are printed and distributed to you. Please observe and implement it. The relevant particulars are notified as follows.
- 独立财务顾问和律师事务所出具的意见应当与实施情况报告书同时报告、公告。 The opinions given by the independent financial consultants and law firms shall be reported and publicly announced together with the execution report.
- 应根据纳税人的生产经营行业特点，综合考虑企业的地理位置、经营规模、收入水平、利润水平等因素，分类逐户核定应纳所得税额或者应税所得率，保证同一区域内规模相当的同类或者类似企业的所得税税负基本相当。 The payable amount of income tax or taxable income rate for each taxpayer in each industry should be verified on the basis of the taxpayer’s production and business operation features as well as comprehensive consideration of the enterprise’s geographical place, business scale, income level, profit level and other factors so as to ensure approximate income tax burden on the same type of or similar enterprises with approximate scale in the same area.
- 应纳所得税额=应纳税所得额×适用税率 The payable income tax amount=the taxable income amount×the applicable tax rate
- 应纳税所得额=应税收入额×应税所得率 The payable income tax amount=the taxable income amount×the taxable income rate
- 对符合城市规划和工程建设标准，在合理使用寿命内的建筑物，除为了公共利益的需要外，城市人民政府不得决定拆除。 The people’s government of a city shall not demolish any building which meets the city planning and construction standards and is within its reasonable service life, unless for public interests.
- 合规负责人为证券公司高级管理人员，由董事会决定聘任，并应当经国务院证券监督管理机构认可。 The person in charge of regulatory compliance is an officer of the securities firm, which shall be hired by the board. He should be recognized by the securities regulatory agency under the State Council.
- 对直接负责的主管人员和其他直接责任人员单处或者并处警告、3万元以上10万元以下的罚款；情节严重的，撤销任职资格或者证券从业资格： The person-in-charge and any other person directly responsible shall be given a warning and imposed a fine of RMB30,000 up to RMB100,000 and the relevant post-holding qualification or securities practice qualification thereof shall be revoked under any serious circumstances.
- 对直接负责的主管人员和其他直接责任人员，给予警告，并处以3万元以上10万元以下的罚款；情节严重的，撤销任职资格或者证券从业资格： The person-in-charge and any other person directly responsible shall be given a warning and imposed a fine of RMB30,000 up to RMB100,000 and the relevant post-holding qualification or securities practice qualification thereof shall be revoked.
- 对直接负责的主管人员和其他直接责任人员给予警告，并处以3万元以上30万元以下的罚款： The person-in-charge and any other person directly responsible shall be given a warning and imposed a fine of RMB30,000 up to RMB300,000;
- 本准则自发布之日起施行。 The present Standards shall enter into force as of the promulgation date.
- 要坚持外商投资先核准项目，再设立企业的原则，防止设立空壳公司。 The principle for foreign investments that approval of projects first and establishment of enterprises second shall be stuck to, preventing the establishment of shall firms.
- 前款第（三）项所称专业考试，是指中国证券业协会组织的证券公司合规管理人员胜任能力考试、国家司法考试或律师资格考试。 The professional exam mentioned in (3) above refers to exam on compliance management capability of securites companies, national judicial examination, or lawyer qualification exam.
- 盈利预测报告应当经具有相关证券业务资格的会计师事务所审核。 The profit forecast report shall be examined by accounting firms with qualification for securities business.
- 证券投资者保护基金管理机构可以对证券投资者保护基金的使用情况进行检查。 The protection fund regulatory institute for securities investor can check using status of protection fund for securities investor.
- 经国务院批准为使用外国政府或者国际金融组织贷款进行转贷提供对外担保的，不适用前款规定。 The provisions in the above paragraph are not applicable to those that offer external guarantees, approved by the State Council, for onlending loans extended by foreign governments or international financial institutions.
- 《最高人民法院关于适用〈中华人民共和国公司法〉若干问题的规定（二）》已于2008年5月5日由最高人民法院审判委员会第1447次会议通过。现予公布，自2008年5月19日起施行。 The Provisions of the Supreme People’s Court on Some Issues about the Application of the Company Law of the People’s Republic of China (Ⅱ), which was adopted at the 1447th meeting of the Judicial Committee of the Supreme People’s Court on May 5, 2008, is hereby promulgated and shall enter into force as of May 19, 2008.
- 处置决定的公告日期为处置日，处置决定自公告之时生效。 The publicizing day of execution decision is the day of such execution and the execution decision takes effect since then.
- 指申请出口商品数量。最大位数为9位阿拉伯数字，最小保留小数点后1位。如数量过大，可分证办理；如数量过小，可在备注栏内注明。计量单位为“批”的，此栏均为“1”。 The quantity means the quantity of export commodities under application. The maximal digits shall be nine Arabic numerals, and may be rounded to at least one place after the decimal point. In case the quantity is too big, a separate license may be used. If the quantity is too small, it may be indicated in the note column. Where the measuring unit is ""batch"", it shall be indicated as ""1"" in this column uniformly.
- 指申请出口商品数量。最大位数为9位阿拉伯数字，最小保留小数点后1位。如数量过大，可分证办理；如数量过小，可在备注栏内注明。计量单位为“批”的，此栏均为“1”。 The quantity means the quantity of export commodities under application. The maximal digits shall be nine Arabic numerals, and may be rounded to at least one place after the decimal point. In case the quantity is too big, a separate license may be used. If the quantity is too small, it may be indicated in the note column. Where the measuring unit is ""batch"", it shall be indicated as ""1"" in this column uniformly.
- 本办法所称招标投标违法行为记录，是指有关行政主管部门在依法履行职责过程中，对招标投标当事人违法行为所作行政处理决定的记录。 The records of illegal behaviors in tendering and bidding under the Measures refer to records of administrative punishment decisions on illegal behaviors of agents concerned in tendering and bidding during the process of relevant administrative competent departments performing their responsibilities by law.
- “外商投资电信企业的注册资本应当符合下列规定： The registered capital of a foreign-invested telecommunications enterprise shall comply with the following provisions:
- 《登记证》由国家外汇管理局统一设计，各外汇分局（外汇管理部）自行印制，不得伪造、涂改，不得出租、出借、转让、出卖。 The Registration Certificate shall be uniformly designed by the State Administration of Foreign Exchange. The branches or offices of State Administration of Foreign Exchange shall print the Registration Certificate herein by themselves, shall not forge, alter, lend, transfer or sell the Registration Certificate.
- 现将有关要求通知如下： The relevant requirements are hereby notified as follows:
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