- 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)
- 有关行政管理部门作出行政处罚决定，应当出具行政处罚决定书。收缴罚款应当出具市财政部门统一印制的罚没财物收据。罚款收入按规定上缴国库。 For decisions of administrative penalty, the relevant administrative organ shall issue letters of administrative penalty. Upon payment of the fines, the relevant organ shall provide a receipt of fines and confiscated property uniformly printed by the municipal finance department.
- 受理机构直接送达的，必须有送达回证，由申请人在送达回证上记明收到日期、签名或者盖章。 For direct service by an accepting institution, a receipt is necessary and the applicant shall date and sign or stamp on it.
- 如《原办法》规定因业务上的特殊需要，用票单位须持设计好的发票式样，“向税务机关提出印制发票的书面报告，经批准后，到指定的印刷厂按规定印制”， For example, the Original Methods stipulate that the unit which uses invoice for special needs in business shall bring with it an already designed invoice sample and submit a written report on application for printing invoice to tax authorities.After its application is approved, it shall have the invoice printed at the designated printing house according to regulations.
- 如发票印制权限集中到税务机关，增加了税务机关对外省、自治区、直辖市来本辖区临时从事经营活动的单位和个人实行领购发票提供保证人或者保证金制度，赋予税务机关采取发票防伪措施和进行检查的权力，并使之具体化，等等。 For example, the right to print invoices is concentrated in tax authorities and tax authorities institute a new system wherein units and individuals who come from other provinces, autonomous regions and municipalities to the areas under the jurisdiction of the tax authorities to temporarily engage in business activities shall provide guarantors or guaranty money, tax authorities are granted the right to adopt anti-forged invoice measures and to conduct examination, making this stipulation more concrete.
- 在海关放行前遭受损坏的货物，可以根据海关认定的受损程度减征关税。 For goods incurring losses before being granted access by the customs, customs duties may be reduced on the goods on the basis of the damages recognized by the customs.
- 在海关放行前遭受损坏的货物，可以根据海关认定的受损程度减征关税。 For goods incurring losses before being granted access by the customs, customs duties may be reduced on the goods on the basis of the damages recognized by the customs.
- 法律规定的其他免征或者减征关税的货物，海关根据规定予以免征或者减征。 For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.
- 法律规定的其他免征或者减征关税的货物，海关根据规定予以免征或者减征。 For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.
- 国务院关税税则委员会规定按货物征税的进境物品，按照本条例第二章至第四章的规定征收关税。 For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.
- 国务院关税税则委员会规定按货物征税的进境物品，按照本条例第二章至第四章的规定征收关税。 For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.
- 超过海关总署规定数额但仍在合理数量以内的个人自用进境物品，由进境物品的纳税义务人在进境物品放行前按照规定缴纳进口税。 For imported self-use articles beyond the quantity specified by the Customs General Administration but still within a reasonable quantity, the taxpayer of the imported articles shall pay import duties in line with the provisions of regulations before the imported articles are granted access.
- 超过海关总署规定数额但仍在合理数量以内的个人自用进境物品，由进境物品的纳税义务人在进境物品放行前按照规定缴纳进口税。 For imported self-use articles beyond the quantity specified by the Customs General Administration but still within a reasonable quantity, the taxpayer of the imported articles shall pay import duties in line with the provisions of regulations before the imported articles are granted access.
- 作为投资的无形资产，以协议、合同规定的合理价格为原价。 For intangible assets used as investment, the original value shall be such reasonable price as is stipulated in the agreement or contract.
- 第一款所列可以暂时免征关税范围以外的其他暂准进境货物，应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。 For other goods allowed temporary entry except those listed in paragraph 1 of this article that are exempted from paying customs duties temporarily, import duties shall be calculated and levied on the basis of the customs value of the goods and the percentage between the time they were detained in China to the time of depreciation. Detailed measures governing this will be worked out by the Customs General Administration.
- 第一款所列可以暂时免征关税范围以外的其他暂准进境货物，应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。 For other goods allowed temporary entry except those listed in paragraph 1 of this article that are exempted from paying customs duties temporarily, import duties shall be calculated and levied on the basis of the customs value of the goods and the percentage between the time they were detained in China to the time of depreciation. Detailed measures governing this will be worked out by the Customs General Administration.
- 依据法律、行政法规规定，户外广告内容在发布前必须经有关行政主管部门审查的，还须提供有关行政主管部门的批准文件。 For outdoor advertisements whose contents shall be examined under the laws and administrative regulations by relevant administrative departments before their release, the approval documents of the relevant administrative departments shall also be submitted.
- 对于依照本条例第十二条第二款的规定发给登记证书的民办非企业单位，登记管理机关对其应当简化年度检查的内容。 For people-run non-enterprise units that have been issued certificates of registration pursuant to the provisions of the Second Paragraph of Article 12 of these Regulations, the registration administration organs shall simplify the contents of its annual inspection.
- 依照法律、其他行政法规规定，经有关主管部门依法审核或者登记，已经取得相应的执业许可证书的民办非企业单位，登记管理机关应当简化登记手续，凭有关主管部门出具的执业许可证明文件，发给相应的民办非企业单位登记证书。 For people-run non-enterprise units which have already obtained corresponding business licenses upon examination and verification or registration of the relevant competent department according to law pursuant to the provisions of laws and other administrative regulations, the registration administration organ should simplify the formalities of registration and issue corresponding certificates of registration for people-run non-enterprise units on the strength of certification of business licenses issued by the relevant competent departments.
- 本法所称不可抗力，是指不能预见、不能避免并不能克服的客观情况。 For purposes of this Law, force majeure means any objective circumstance which is unforeseeable, unavoidable and insurmountable.
- 自行开发的无形资产，以开发过程中发生的实际支出额为原价。 For self-developed intangible assets, the original value shall be the actual amount of expenditure incurred in the course of development.
- 受理机构邮寄送达的，必须保留邮寄凭证。 For service by post, an accepting institution must keep the postal certificate.
- 同次发行的股票，每股的发行条件和价格应当相同。任何单位或者个人所认购的股份，每股应当支付相同价额。 For shares issued at the same time, each share shall be issued on the same conditions and at the same price. All entities or individuals subscribing for shares shall pay the same price for each share.
- 确有特殊需要的，经省级以上登记主管机关核准，企业可以在规定的范围内使用一个从属名称。 For special requirements, an enterprise may use a subordinate name within a prescribed scope after obtaining an approval from the competent registration authorities at or above the provincial level.
- 有对外承包工程资质的出口企业在2007年7月1日之前已经中标的长期对外承包工程或已经签订价格不能更改的长期对外承包工程合同所涉及的出口设备和建材，凡在2007年7月20日之前持有效中标证明（正本和副本）或已经签订的长期对外承包工程合同（正本和副本）及工程概算清单，到主管出口退税的税务机关登记备案的，准予仍按原出口退税率执行完毕。 For the export equipment and building materials involved in a long-term foreign contracted engineering project for which an export enterprise eligible for foreign contracted engineering won the bid before July 1, 2007 or in a contract for long-term foreign contracted engineering including an unchangeable price which the enterprise concluded before July 1, 2007, the original export tax rebate rate shall be permitted to continue applying to the enterprise if the effective bid-winning certificate (original copy and duplicate), or the concluded contract for long-term foreign contracted engineering (original copy and duplicate) and the list of engineering estimation had been bought by the enterprise to the taxation authority responsible for export tax rebates for registration and archival filing before July 20, 2007.
- 下列无形资产不得计算摊销费用扣除： For the following intangible assets, no amortized expense may be calculated:
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