- 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)
- 外资企业必须遵守中国的法律、法规，不得损害中国的社会公共利益。 Enterprises with foreign capital must abide by Chinese laws and regulations and must not engage in any activities detrimental to China's public interest.
- 外资企业依照经批准的章程进行经营管理活动，不受干涉。 Enterprises with foreign capital shall conduct their operations and management in accordance with the approved articles of association, and shall be free from any interference.
- 外资企业应当自行解决外汇收支平衡。外资企业的产品经有关主管机关批准在中国市场销售，因而造成企业外汇收支不平衡的，由批准其在中国市场销售的机关负责解决。 Enterprises with foreign capital shall manage to balance their own foreign exchange receipts and payments. If, with the approval of the competent authorities, the enterprises market their products in China and consequently experience an imbal ance in foreign exchange, the said authorities shall help them correct the imbalance.
- 外资企业应当在中国银行或者国家外汇管理机关指定的银行开户。 Enterprises with foreign capital shall open an account with the Bank of China or with a bank designated by the state agency exercising foreign exchange control.
- 从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业，依照前两款规定享受免税、减税待遇期满后，经企业申请，国务院税务主管部门批准，在以后的十年内可以继续按应纳税额减征百分之十五至百分之三十的企业所得税。 Enterprises with foreign investment engaging in agriculture, forestry or animal husbandry or enterprises with foreign investment established in remote and economically-underdeveloped areas, which have enjoyed the treatment on tax exemption and tax reduction as provided in the preceding two paragraphs, may, after the expiration of the period of treatment and upon the application of the enterprise and approval by the competent department of the State Council for taxation, continue to enjoy a 15 per cent to 30 per cent reduction of the amount of enterprise income tax payable for 10 more years.
- 设在北京市新技术产业开发试验区的外商投资企业，依照北京市新技术产业开发试验区的税收优惠规定执行。 Enterprises with foreign investment established in the new technology industrial development experimental zone of the municipality of Beijing shall be governed by the preferential tax provisions of the new technology industrial development experimental zone of the municipality of Beijing.
- 设在经济特区和经济技术开发区的外商投资企业。依照经济特区和经济技术开发区的税收优惠规定执行。 Enterprises with foreign investment established in the special economic zones and the economic and technological development zones shall be governed by the preferential tax provisions of the special economic zones and the economic and technological development zones.
- 属于前款第(一)项所列项目的外商投资企业，应当在报国家税务局批准后，减按百分之十五的税率征收企业所得税。 Enterprises with foreign investment in projects listed in Item (1) of the preceding paragraph shall, following approval by the State Tax Bureau of an application submitted by such enterprises, be subject to enterprises income tax at the reduced tax rate of 15%.
- 外商投资企业依照有关外商投资企业的法律、行政法规的规定，进口企业自用的非生产物品，进口企业生产所需的设备、原材料和其他物资，出口其生产的产品，免予办理第一款规定的许可。 Enterprises with foreign investment shall be exempt from the permit requirement provided in paragraph 1 with respect to their import of non-productive articles for their own use, import of equipments and raw materials and other articles necessary for their production as well as the export of the products they produce under the relevant provisions of laws and administrative regulations governing enterprises with foreign investment.
- 外商投资企业依照前款第(六)项、第(七)项或者第(八)项规定申请免征、减征企业所得税时，应当提交审核确认部门出具的有关证明文件，由当地税务机关审核批准。 Enterprises with foreign investment shall, in applying for exemptions from or reductions of enterprise income tax in accordance with the provisions of Item (6), Item (7), or Item (8) of the preceding paragraph, submit relevant documents of proof issued by departments in respect of the examination, verification and confirmation, the application shall be subjected to approval by the local tax authorities after examination and verification.
- 外商投资企业在依照税法第十二条的规定扣除税额时，应当提供境外税务机关填发的同一年度纳税凭证原件，不得用复印件或者不同年度的纳税凭证作为扣除税额的凭据。 Enterprises with foreign investment that deduct taxes in accordance with the provisions of Article 12 of the Tax Law shall provide the original tax payment certificates signed and issued by the foreign tax authorities in respect of the same year; copies or tax payment certificates of different years shall not be used as tax deduction certificates.
- 外商投资企业在中国境内设立或者撤销分支机构时，应当在设立或者撤销之日起三十日内，向当地税务机关办理税务登记、变更登记或者注销登记。 Enterprises with foreign investment that establish or terminate branch offices outside China shall, within 30 days of the date of establishment or termination thereof, complete with the local tax authorities procedures in respect of tax registration, amendments to the registration, or cancellation of the registration.
- 按照税法第八条第一款规定可以享受兔征、减征企业所得税待遇的外商投资企业，应当将其从事的行业、主要产品名称和确定的经营期等情况报当地税务机关审核； Enterprises with foreign investment that pursuant to the provisions of Article 8, paragraph 1 of the Tax Law may enjoy treatment in respect of reductions of or exemptions from enterprise income tax shall submit to the local tax authorities for examination and verification such circumstances as the lines of business in which engaged, names of major products, and the period of operations decided upon.
- 税法公布前已经办理工商登记的外商投资企业，尚未获利或者获利未满五年的，可以依照税法第八条第一款的规定，给予相应期限的免征、减征企业所得税待遇。 Enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law but which have not earned profits or have earned profits for less than five years may, in accordance with the provisions of Article 8, paragraph 1 of the Tax Law, be granted a corresponding period of treatment in respect of exemptions from or reductions of enterprise income tax.
- 法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。 Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents
- （六）未经批准设立分支机构或者代表机构的； establishing branches or representative offices without approval; or
- 募集设立，是指由发起人认购公司应发行股份的一部分，其余部分向社会公开募集而设立公司。 Establishment by public share offer means establishment of the company through subscription by sponsors for part of the shares to be issued by the company, and public placement of the remaining shares.
- 发起设立，是指由发起人认购公司应发行的全部股份而设立公司。 Establishment by sponsorship means establishment of the company through subscription by the sponsors for all the shares to be issued by the company.
- 建帐是经营者加强自身管理和扩大经营的需要，也是依法申报纳税的基础。 Establishment of accounting books is the necessity of the operators in strengthening self-management and expansion of operations and it is also the basis of tax declaration and payment in accordance with law.
- 各有关行业主管部门应当按照国家规定，对私营企业的生产经营活动进行业务指导、帮助和管理。 Every department in charge in the related lines of business shall be responsible for the direction, help and administration to the production and operation of the private enterprise.
- 除前款规定外，营业税的免税、减税项目由国务院规定。 Except as stipulated in the above paragraphs, the Business Tax exemption and reduction items shall be regulated by the State Council.
- 公司向其他有限责任公司、股份有限公司投资的，除国务院规定的投资公司和控股公司外，所累计投资额不得超过本公司净资产的百分之五十，在投资后，接受被投资公司以利润转增的资本，其增加额不包括在内。 Except for an investment company or a holding company stipulated by the State Council, where a company is to invest in other limited liability companies or joint stock limited companies, its cumulative investment may not exceed 50 percent of its net assets, provided that if after the investment, the capital is increased using profit distribution received from the company in which it invested, the increased amount shall not be included.
- 除国家允许使用现金履行义务的以外，必须通过银行转帐或者票据结算。 Except for cases in which the State permits the use of cash to fulfil obligations, settlements must be made by means of transfer of bank accounts or bills.
- 前款所列文件，除第四项中所列外国合作者提供的文件外，必须报送中文本，第二项、第三项和第五项所列文件可以同时报送合作各方商定的一种外文本。 Except for documents listed in item (4) that need to be submitted by the foreign parties, the aforesaid documents must be submitted in the Chinese language; Documents listed in items(2),(3) and (5) may be simultaneously submitted in foreign language agreed upon by all parties of venture.
- 第五章人民币汇率和外汇市场 Exchange Rates of Renminbi and Foreign Exchange Swap Centers
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