- 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)
- 企业使用或者生产列入国家清洁生产、资源综合利用等鼓励名录的技术、工艺、设备或者产品的，按照国家有关规定享受税收优惠。 ? Where any enterprise uses or produce any technology, process, equipment or product under the catalogue in which the clean production and resource comprehensive utilization are encouraged by the State, it may share tax preferences in accordance with relevant provisions of the State.
- 使用列入淘汰名录的技术、工艺、设备、材料的，由县级以上地方人民政府循环经济发展综合管理部门责令停止使用，没收违法使用的设备、材料，并处五万元以上二十万元以下的罚款；情节严重的，由县级以上人民政府循环经济发展综合管理部门提出意见，报请本级人民政府按照国务院规定的权限责令停业或者关闭。 ? Where any entity or individual use any technology, process, equipment or material under the catalogue of abandonment, the general administration for promoting circular economy under the people’s government above county level shall order it/him to stop using, confiscate the illegally-used equipment and material and impose a fine of RMB50, 000 up to RMB200, 000; under any serious circumstance, the general administration for promoting circular economy under the people’s government above county level shall submit an suggestion to the people’s government at the same level to order the entity or individual to stop or close its/his business in accordance with the government authorities provided by the State Council.
- 违反本法规定，进口列入淘汰名录的设备、材料或者产品的，由海关责令退运，可以处十万元以上一百万元以下的罚款。进口者不明的，由承运人承担退运责任，或者承担有关处置费用。 ? Where any entity or individual violates the provisions herein to import any equipment, material or product under the catalogue of abandonment, the customs shall order it/him to return such articles and impose a fine of RMB100, 000 up to RMB1m on it/him. If the importer is unknown, the carrier shall bear the responsibility of return or relevant disposal expenses.
- 对利用余热、余压、煤层气以及煤矸石、煤泥、垃圾等低热值燃料的并网发电项目，价格主管部门按照有利于资源综合利用的原则确定其上网电价。 ? Where any grid-connected power generation project uses remaining heat and pressure, coalbed gas, and low-calorie fuels including gangue, slime and garbage etc., pricing departments shall fix the on-grid electricity price for it in accordance with principles conductive to resource comprehensive utilization.
- 对前款规定的废弃产品或者包装物，生产者委托销售者或者其他组织进行回收的，或者委托废物利用或者处置企业进行利用或者处置的，受托方应当依照有关法律、行政法规的规定和合同的约定负责回收或者利用、处置。 ? Where any producer consigns any seller or other organ to recover the waste products or packing materials provided in the preceding paragraph, or consigns any waste recycling or disposal enterprise to reuse or dispose the said waste articles, the consignee shall be responsible for the recovery, reuse or disposal in accordance with relevant laws, regulations and agreements.
- 对符合国家产业政策的节能、节水、节地、节材、资源综合利用等项目，金融机构应当给予优先贷款等信贷支持，并积极提供配套金融服务。 ? Where any project meets national industrial policies that may save energy, water, land and materials and use resources comprehensively, financial institutions shall give a priority to make loans and provide relevant financial services actively.
- 对在拆解和处置过程中可能造成环境污染的电器电子等产品，不得设计使用国家禁止使用的有毒有害物质。 ? With respect to electric and electronic products which may pollute environment in dismounting and disposal, toxic and harmful substances prohibited by the State shall not be used in design.
- 对列入前款规定名录中的一次性消费品的生产和销售，由国务院财政、税务和对外贸易等主管部门制定限制性的税收和出口等措施。 ? With respect to the production and sale of the one-time products included in the catalogue provided in the preceding paragraph, departments for finance, tax and foreign trade under the State Council shall formulate restrictive tax and export measures.
- 对列入强制回收名录的产品和包装物，消费者应当将废弃的产品或者包装物交给生产者或者其委托回收的销售者或者其他组织。 ? With respect to the products and packing materials under the catalogue of mandatory recovery, a consumer shall deliver the waste products or packing materials to the producer or seller or other organs consigned by the producer.
- 如区内企业提供的正本进境货物备案清单上的经营单位为其他企业，还应提供相应的买卖合同或者仓储协议以及仓储企业出具的货权属于区内企业的证明。 ?Where the business unit in the original record listing of import cargo is other enterprise, the enterprise herein shall present the relevant sales contract, or storage agreement, and the cargo certificate issued by the cargo enterprises whose right belongs to the enterprises in the area.
- 各主管税务机关在每年对这类企业进行汇算清缴时，应对其经营业务内容和经营期限等变化情况进行审核。 When a competent taxation organ settles the tax on such enterprise each year, it should check the changes of its business scope and business period, etc.
- 公司各部门、分支机构及其工作人员发现违法违规行为或合规风险隐患时，应当主动、及时地向合规总监报告。 When each department, branch and working staff of the company find violation behavior or compliance risk potential, they shall actively and timely report to compliance director.
- 当该比例低于规定的最低维持担保比例时，证券公司应当通知客户在一定的期限内补交差额。 When the ratio is lower than the stipulated minimum guarantee maintenance ratio, the securities firm shall notify the customer to make up the difference within a certain time period.
- 上市公司股票交易价格因重大资产重组的市场传闻发生异常波动时，上市公司应当及时向证券交易所申请停牌，核实有无影响上市公司股票交易价格的重组事项并予以澄清，不得以相关事项存在不确定性为由不履行信息披露义务。 When the stocks trading price of the listed company experience abnormal fluctuations due to the market rumor of the material assets reorganization, the listed company shall timely apply to the stock exchange for suspension, verify whether there are reorganization matters that affect the stocks trading price of the listed company and make clarification; it shall not refuse to perform the information disclosure obligation citing the reason of the uncertainty of the relevant matters.
- 监督期届满，管理人应当向人民法院和国务院证券监督管理机构提交监督报告。 When the supervision term expires, the manager should submit supervision report to people's court and securities regulatory authority under the State Council.
- 被出具保留意见、否定意见或者无法表示意见的审计报告的，须经注册会计师专项核查确认，该保留意见、否定意见或者无法表示意见所涉及事项的重大影响已经消除或者将通过本次交易予以消除； where a qualified audit report, a disclaimer or a audit report with adverse opinion is received, special verification by the certified accountants shall be needed to confirm that the major impact of the events related to the qualified opinion, the adverse opinion or the disclaimer have been eliminated and will be eliminated through the transaction;
- 纳税人不属于以上情形的，核定其应纳所得税额。 Where a taxpayer is not under any of the above circumstances, its payable amount of income tax shall be verified.
- 具有下列情形之一的，核定其应税所得率： Where a taxpayer is under any of the circumstances, its taxable income rate shall be verified:
- 特定对象以现金或者资产认购上市公司非公开发行的股份后，上市公司用同一次非公开发行所募集的资金向该特定对象购买资产的，视同上市公司发行股份购买资产。 Where after specified parties purchase the non-publicly issued shares of the listed company with cash or assets, the listed company purchases assets from the specified parties using the money raised from the same non-public issuance, the listed company is deemed to purchase assets through issuing shares.
- 如果被投资单位由于所在国家或者地区及其他方面的影响，其向投资企业转移资金的能力受到限制的，应当披露受限制的具体情况。 Where an invested entity, for influences from the state or region where it is located or other aspects, is limited in ability for transferring funds to investors, it is required to make disclosure of the specific information about the limited ability.
- 经营者如需重新办理出口许可证的，发证机构应予以受理，凭经营者遗失报告、声明作废报样等材料，与海关电子清关数据核实无误后，撤销或核销原证并换发新证。 Where an operator needs to apply for an export license again, the releasing authority shall accept it upon the loss report, the newspaper with the statement of invalidation and other materials, and shall revoke or cancel the original license and issue a new license after the successful verification with the customs electronic clearance data.
- 经营者如需重新办理出口许可证的，发证机构应予以受理，凭经营者遗失报告、声明作废报样等材料，与海关电子清关数据核实无误后，撤销或核销原证并换发新证。 Where an operator needs to apply for an export license again, the releasing authority shall accept it upon the loss report, the newspaper with the statement of invalidation and other materials, and shall revoke or cancel the original license and issue a new license after the successful verification with the customs electronic clearance data.
- 有下列情形之一，债权人申请人民法院指定清算组进行清算的，人民法院应予受理： Where any creditors apply to the people’s court for designation of a liquidation group for the liquidation under any of the following circumstances, the people’s court shall accept the application:
- 债权人对债务清偿方案不予确认或者人民法院不予认可的，清算组应当依法向人民法院申请宣告破产。 Where any creditors do not confirm or the people’s court does not acknowledge the repayment scheme, the liquidation group shall file an application with the people’s court for announcement of bankruptcy according to law.
- 债权人或者清算组，以公司尚未分配财产和股东在剩余财产分配中已经取得的财产，不能全额清偿补充申报的债权为由，向人民法院提出破产清算申请的，人民法院不予受理。 Where any creditors or the liquidation group apply to the people’s court for bankruptcy and liquidation on the ground that the undistributed properties of the company and properties obtained by shareholders from the residual properties cannot pay off the creditor’s rights of declarations made up in full amount, the people’s court shall not accept the application.
最后更新
