- 中国商业贸易法律法规中英数据库(二) 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(二)
- （三）选举董事会成员； (3) electing members of the board of directors;
- (三)在上海浦东新区设立的从事机场、港口、铁路、公路、电站等能源、交通建设项目的外商投资企业，经营期在十五年以上的，经企业申请，上海市税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年至第十年减半征收企业所得税。 (3) Enterprises with foreign investment established in the Pudong New Area of Shanghai and engaged in construction projects such as airports, ports, railways, highways and power stations where the period of operations is 15 years or more shall, following application by the enterprise and approval thereof by the tax authorities of the municipality of Shanghai and commencing with the first profit-making year, be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.
- （三）外商投资企业。 (3) enterprises with foreign investment.
- （３）查阅、复制与发票有关的凭证、资料； (3) Examining and reproducing certificates and materials related to invoices;
- （四）投资者的姓名、住所及投资者的权利、义务； (4) each investor's name and address, and his rights and obligations;
- （四）对未到期的债务提前清偿； (4) early repayment of claims that are not yet due; and
- （四）对未到期的债务提前清偿； (4) early repayment of claims that are not yet due; and
- （四）对未到期的债务提前清偿； (4) early repayment of claims that are not yet due; and
- 四、违反国家利益成社会公共利益的经济合同。 (4) economic contracts violating the interests of the State or the public interest.
- (四)学校和其他教育机构提供的教育劳务，学生勤工俭学提供的劳务； (4) Educational services provided by schools and other educational institutions; and services provided by students participating in work-study programs.
- （四）管理信息系统有效； (4) Effective Management Information System;
- （四）选举监事会成员； (4) electing members of the board of supervisors;
- （四）从事非法经营活动的。 (4) engaging in unlawful business activities.
- (四)在经济特区设立的从事服务性行业的外商投资企业，外商投资超过五百万美元，经营期在十年以上的，经企业申请，经济特区税务机关批准，从开始获利的年度起，第一年免征企业所得税，第二年和第三年减半征收企业所得税。 (4) Enterprises with foreign investment established in the special economic zones and engaged in service-oriented industries where the amount of the foreign investment exceeds US $ 5 million and the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the tax authorities of the special economic zone and commencing with the first profit-making year, be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years.
- （四） 股息、红利等权益性投资收益； (4) equity investment gains, such as dividend, bonus;
- （五）印制发票的企业和生产发票防伪专用品的企业丢失发票或发票监制章及发票防伪专用品等； (5) Enterprises which engage in the printing of invoices and production of special products for the anti-forged invoices lose invoices or the seal for supervising manufacture of invoices as well as special products for anti-forged invoices;
- (五)在国务院确定的国家高新技术产业开发区设立的被认定为高新技术企业的外商投资企业，以及在北京市新技术产业开发试验区设立的被认定为新技术企业的外商投资企业。 (5) enterprises with foreign investment recognized as high or new technology enterprises established in the State high or new technology industrial development zones designated by the State Council, as well as enterprises with foreign investment recognized as new technology enterprises established in the new technology industrial development experimental zone of the municipality of Beijing;
- （五） 本法第九条规定以外的捐赠支出； (5) Expenditures for donations other than those prescribed in Article 9;
- （五）设立分支机构的； (5)establishment of a branch or branches;
- (六)在国务院规定的其他地区设立的从事国家鼓励项目的外商投资企业。 (6) enterprises with foreign investment engaged in projects encouraged by the State and established in other areas stipulated by the State Council.
- （六）未按规定建立发票保管制度； (6) Establish an invoice-keeping system not according to stipulations;
- （六）从事营利性的经营活动的； (6)engagement in profit-making business operations;
- ??? （六）来料加工、来件装配和补偿贸易所需进口的设备； (6)Equipment and machenery required to be imported under contract processing, contract assembly and compensation trade;
- (七)外商投资举办的产品出口企业，在依照税法规定兔征、减征企业所得税期满后，凡当年出口产品产值达到当年企业产品产值百分之七十以上的，可以按照税法规定的税率减半征收企业所得税。 (7) Export-oriented enterprises invested in and operated by foreign businesses for which in any year the output value of all export products amounts to 70% or more of the output value of the products of the enterprise for that year may pay enterprise income tax at the tax rate specified in the Tax Law reduced by one half after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the Tax Law.
- （七）侵占、私分、挪用民办非企业单位的资产或者所接受的捐赠、资助的； (7)encroachment on, sharing in private and diversion to other purposes of the assets or donation(s) and subsidy(ies) of a people-run non-enterprise unit; and
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