- 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)具备经营广告业务能力的个体商户，发给《营业执照》； (3) For self-employed industrialists or businessmen capable of running advertising businesses, Business Licences shall be issued;
- (三)标明优质产品称号的商品广告，应当提交专利证书； (3) For the advertisements which indicate titles of high quality commodities, certificates of high-quality products issued-by the relevant departments shall be presented and clear indications shall also be made in the advertisements as to when and by which departments the titles were conferred on;
- (三)建筑业的总承包人将工程分包或者转包给他人的，以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额。 (3) For the main contractors in the construction business who sub-contract work to others, the turnover shall be the balance of the total contract sum less the payments made to the sub- contractors.
- （三）已有进出口经营权的地区（含地级市，下同）只保留确实需要又具备条件的一至二家外贸公司的进出口经营权； (3) For those localities (including the municipalities at the prefectural level, the same below) that have already been vested with the right to handle import and export business, only one or two companies shall be retained with their right to handle import and export, on condition that they meet the actual needs and the prescribed requirements;
- （三）伪造、涂改、出租、转让、出卖或者擅自复印《营业执照》的； (3) forging, altering, renting, transferring, selling the ""Business License"" or duplicating it without permission;
- ??? （三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。 (3)For taxpayers exporting goods, the tax rate shall be 0%, except as otherwise stipulated by the S -tate Council.
- （三）外币有价证券，包括政府债券、公司债券、股票等； (3)Foreign currency negotiable securities including government bonds, company bonds, and stocks.
- 3、特许经营和无固定地点的批发、零售：不迟于2004年12月11日允许外商投资 (3)Franchising and wholesale or retail trade services away from a fixed location: Foreign invested enterprises are permitted no later than Dec. 11, 2004.
- （四）自行填开发票入帐； (4) Fill in or draw up invoices on one’s own and enter them into the account book;
- (四)兼营广告业务的企业，应当办理经营范围变更登记。 (4) For enterprises concurrently engaged in advertising business, applications shall be filed with the relevant departments for change of business scope registration.
- (四)转贷业务，以贷款利息减去借款利息后的余额为营业额。 (4) For re-lending businesses, the turnover shall be the balance of interest on lending less the interest on borrowing.
- (四)标明专利权的商品广告，应当提交专利证书； (4) For the advertisements which indicate patent rights of commodities, patent licences shall be presented;
- （四）经过国务院批准的经济技术开发区，只保留一家有进出口经营权的外贸公司，其它的予以撤销、合并或取消进出口经营权。 (4) For those economic and technological development zones that have been approved by the State Council, only one foreign trade company with the right to handle import and export business shall be retained; as to the other companies, they shall all be abolished or merged, or their right to handle import and export business shall be revoked.
- (四)企业形式、核算方式； (4) form of enterprise and method of accounting;
- （四）制定会员应遵守的规则，组织会员单位的从业人员的业务培训，开展会员间的业务交流； (4) Formulate rules for the members to abide by, organize training for professionals of member institutions and promote communications among members;
- （四）依法制定从事证券业务人员的资格标准和行为准则，并监督实施； (4) Formulate standards of qualifications and codes of conduct for securities professionals and supervise the implementation of such standards and codes according to the law;
- （四）“驻华机构”是指外国驻华外交机构、领事机构、国际组织驻华代表机构、外国驻华商务机构和国外民间组织驻华业务机构等。 (4)""Foreign representative offices in China"" refers to foreign diplomatic and consulate organizations stationed in China, China offices of international organizations, representative offices of foreign businesses in China, and business organs set up in China by foreign non-governmental organizations.
- ??? （四）进口货物，应当由进口人或其代理人向报关地海关申报纳税。 (4)For importation of goods, the importer or his a gent shall report and pay tax to the cuetoms offic e where the imports are declared.
- ??? （四）纳税人提供加工、修理修配劳务（以下简称应税劳务），税率为17％。 (4)For taxpayer providung processing, repairs and replacement services (hereimafter referred to as""t -axables services""), the tax rate shall be 17%.
- (五)在经济特区和国务院批准的其他地区设立的外资银行、中外合资银行等金融机构，外国投资者投入资本或者分行由总行拨人营运资金超过一千万美元、经营期在十年以上的，经企业申请，当地税务机关批准，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。 (5) Financial institutions such as foreign capital banks and Chinese- foreign banks established in the special economic zones and other areas approved by the State Council where the capital contribution of the foreign investor or the funds for business activities allocated by the head office bank to the branch bank exceeds US $ 10 million and the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the local tax authorities 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.
- (五)违法经营的罚款和被没收财物的损失； (5) fines for illegal business operations and losses due to the confiscation of property;
- (五)罚款； (5) Fines;
- (五)外汇、有价证券、期货买卖业务，以卖出价减去买入价后的余额为营业额。 (5) For businesses buying and selling foreign currencies, marketable securities and futures, the turnover shall be the balance of the selling prices less the buying prices.
- (五)标明注册商标的商品广告，应当提交商标注册证； (5) For the advertisements which indicate registered trademarks of commodities, certificates of trademark registration shall be presented;
- （五）“来华人员”是指驻华机构的常驻人员、短期入境的外国人、应聘在境内机构工作的外国人以及外国留学生等。 (5)""Foreigners coming into China"" refers to the permanent residents of foreign representative offices in China, foreigners coming to China for shout stays, foreigners employed in China, and foreign students studying in China.
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