- 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)
- 纳税人以1个月或者1个季度为1个纳税期的，自期满之日起15日内申报纳税；以1日、3日、5日、10日或者15日为1个纳税期的，自期满之日起5日内预缴税款，于次月1日起15日内申报纳税并结清上月应纳税款。 Taxpayers that adopt one month or one quarter as an payment period shall report and pay taxes within fifteen days of the end of the period. If a payment period of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days of the expiration of the period and reported and paid within fifteen days from the first day of the following month with settlement of any balance of tax payable of the previous month.
- 纳税人以1个月或者1个季度为一个纳税期的，自期满之日起15日内申报纳税；以5日、10日或者15日为一个纳税期的，自期满之日起5日内预缴税款，于次月1日起15日内申报纳税并结清上月应纳税款。 Taxpayers that adopt one month or one quarter as an payment period shall report and pay taxes within fifteen days of the end of the period. If a payment period of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days of the expiration of the period and reported and paid within fifteen days from the first day of the following month with settlement of any balance of tax payable of the previous month.
- 电话：6840212968402429传真：68402430 Tel.: 68402129 or 68402429 Tax: 68402430
- 网上申请的，领取出口许可证时提交上述材料；书面申请的，申请时提交。 The abovementioned materials shall be submitted at the time of collection of an export license as for an online application; or, at the time of application as for a written application.
- 网上申请的，领取出口许可证时提交上述材料；书面申请的，申请时提交。 The abovementioned materials shall be submitted at the time of collection of an export license as for an online application; or, at the time of application as for a written application.
- 会计师事务所应当对所知悉的信息保密。法律、行政法规另有规定的除外。 The accounting firm shall keep secret of the information it knows, except as otherwise stipulated by laws and administrative regulations.
- 准予抵扣的项目和扣除率的调整，由国务院决定。 The adjustment of credit items and deduction rate shall be determined by the State Council.
- 省级商务主管部门自收到全部呈报文件二十日内，作出同意或不同意的决定；经审查批准的，颁发《外商投资企业批准证书》。 The administration of commerce at provincial level shall make a decision on approval or disapproval within 20 days upon the date of receipt of the documents. If it is approved, a Foreign-invested Enterprise Approval Certificate shall be issued.
- 国务院外汇管理部门负责全国的外债统计与监测，并定期公布外债情况。 The administration of foreign exchange under the State Council shall be responsible for the statistics and monitoring of foreign loans across the country and promulgate status of foreign loans regularly.
- 国务院外汇管理部门应当对国际收支进行统计、监测，定期公布国际收支状况。 The administration of foreign exchange under the State Council shall conduct the statistics and monitoring of international payments and promulgate the status of balance of international payments regularly.
- 国务院外汇管理部门应当向国务院有关部门、机构通报外汇管理工作情况。 The administration of foreign exchange under the State Council shall notify the relevant departments and organs under the State Council about the administration of foreign exchange.
- 省级人民政府有关行政主管部门公告的招标投标违法行为行政处理决定应同时抄报相应国务院行政主管部门。 The administrative punishment decisions on illegal behaviors in tendering and bidding announced by relevant administrative competent departments under provincial governments shall be reported to relevant administrative competent departments under the State Council.
- 国务院证券监督管理机构的派出机构在国务院证券监督管理机构的授权范围内，履行对证券公司的监督管理职责。 The agency appointed by securities regulatory agency under the State Council should perform supervision and administration roles and responsibilities within the scope of authorization from the securities regulatory agency under the State Council.
- 本办法所称招标投标活动当事人是指招标人、投标人、招标代理机构以及评标委员会成员。 The agents concerned in tendering and bidding activities under the Measures refer to those who invite bid, bidders, bidding agencies as well as members of bid evaluation committees.
- 实行从价定率办法计算的应纳税额=销售额×比例税率 The amount of tax payable at the advalorem rate = sale amount × proportional tax rate
- 实行复合计税办法计算的应纳税额=销售额×比例税率＋销售数量×定额税率 The amount of tax payable at the composite taxation = sale amount × proportional tax rate+ sale volume × flat tax rate
- 实行从量定额办法计算的应纳税额=销售数量×定额税率 The amount of tax payable at the unit assessment = sale volume × flat tax rate
- 公告部门接到书面申请后，应在5个工作日内进行核对。公告的记录与行政处理决定的相关内容不一致的，应当给予更正并告知申请人；公告的记录与行政处理决定的相关内容一致的，应当告知申请人。 The announcement departments shall make check within five working days upon receipt of written applications. If records in the announcements do not consist with relevant contents in the administrative punishment decisions, they shall make alteration and inform the applicators; if records in the announcements consist with relevant contents in the administrative punishment decisions, they shall inform the applicators.
- 公告部门在作出答复前不停止对违法行为记录的公告。 The announcement departments shall not stop announcement on records of illegal behaviors before reply.
- 中华人民共和国最高人民法院公告 The Announcement of the Supreme Court of the People’s Republic of China
- 公告平台信息系统应具备历史公告记录查询功能。 The announcement platform information systems shall have the query function of history announcement records.
- 证券公司年度报告应当附有该会计师事务所出具的内部控制评审报告。 The annual report of the securities firm shall include the internal control review report issued by the accounting firm.
- 《企业所得税核定征收鉴定表》一式三联，主管税务机关和县税务机关各执一联，另一联送达纳税人执行。 The Appraisal Table of Verification Collection of Enterprise Income Tax has three pages, with two pages kept by administrative taxation organ and county taxation organ respectively and the other sent to taxpayer for implementation.
- 核定征收企业所得税的工作部署与安排要考虑方便纳税人，符合纳税人的实际情况，并在规定的时限内及时办结鉴定和认定工作。 The arrangements for verification collection of enterprise income tax should be convenient to the taxpayers and be consistent with the taxpayers’ actual circumstances. The verification and determination tasks should be finished within the prescribed time limit.
- 资产托管机构应当按照国务院证券监督管理机构的规定和证券资产管理合同的约定，履行安全保管客户的委托资产、办理资金收付事项、监督证券公司投资行为等职责。 The assets custodian organs shall perform duties of safeguarding the customer’s trust assets, handling the collection and payment of the funds and supervising the investment activities of the securities firm according to the provisions of the securities regulatory agency under the State Council and the securities assets management contract.
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