- 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)
- 纳税人到税务机关办理纳税申报有困难的，经税务机关批准，可以邮寄申报。邮寄申报以寄出地的邮戳日期为实际申报日期。 If a taxpayer has difficulty going to a taxation authority to lodge its tax return, the tax return may be sent by post subject to approval by the taxation authority. If a tax return is mailed, the date on the postmark shall be regarded as the actual date of lodgement.
- 纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入或者所得的，其计算机储存和输出的会计记录，可视同会计帐簿，但是应当打印成书面记录并完整保存； If a taxpayer or tax withholding agent has a sound accounting system and can use a computer accurately and completely to calculate its gains or income, the account entries it stores and puts out may be regarded as an account book. The records must, however, be printed out as written entries and kept intact,
- 纳税人违反税收征管法和本细则规定，在规定的保存期限以前擅自损毁帐簿、记帐凭证和有关资料的，税务机关可以处以二千元以上一万元以下的罚款；情节严重，构成犯罪的，移送司法机关依法追究刑事责任。 If a taxpayer violates the provisions of the Tax Administration Law and these Detailed Rules through its unauthorised destruction of account books, accounting documentation or other relevant material before the end of the prescribed period of safekeeping, the taxation authority may impose a fine of between RMB 2000 yuan and RMB 10000 yuan. If a case is serious enough to constitute a crime, it shall be transferred to a judicial organ to pursue criminal liability in accordance with the law.
- 依法必须进行招标的项目，招标人自行办理招标事宜的，应当向有关行政监督部门备案。 If a tenderer carries out the tender by himself for a project subject to tender according to law, the matter shall be reported to the relevant department for administrative supervision for the record.
- 招标人设有标底的，标底必须保密。 If a tenderer has a base bid price, it must be kept secret and confidential.
- 中标人不按照与招标人订立的合同履行义务，情节严重的，取消其二年至五年内参加依法必须进行招标的项目的投标资格并予以公告，直至由工商行政管理机关吊销营业执照。 If a winning bidder fails to fulfil his obligations according to the contract signed with the tenderer and the circumstance is serious, his qualifications to take part in bidding for projects subject to tender according to law shall be cancelled for two to five years and the cancellation shall be announced, or even the administrative department for industry and commerce shall revoke his business license.
- 法律、行政法规对行政机关和法律、法规授权的具有管理公共事务职能的组织滥用行政权力实施排除、限制竞争行为的处理另有规定的，依照其规定。 If administrative power by government and organisations to which laws and regulations grant rights to administer public issues abuse administrative power, to eliminate or restrict competition will be handled by another regulation, shall be applied to another regulation.
- 合作企业期限届满，合作各方协商同意要求延长合作期限的，应当在期限届满的１８０天前向审查批准机关提出申请，说明原合作企业合同执行情况，延长合作期限的原因，同时报送合作各方就延长的期限内各方的权利、义务等事项所达成的协议。 If all parties agree to extend the term upon its expiration, an application for extension shall be filed with the examination and approval authorities 180 days prior to the expiration date, stating how the current contractual JV contract is carried out and reasons for extending the term, together with an agreement by all parties on issues such as rights and obligations of each party during the extension period.
- 依法必须进行招标的项目的所有投标被否决的，招标人应当依照本法重新招标。 If all the bids on a project subject to tender according to law are denied, the tenderer shall start the tender anew in accordance with this Law.
- 前款所列行为影响中标结果的，中标无效。 If an act set forth in the preceding paragraph affects the bidding result, the result shall be void and invalid.
- 对单位直接负责的主管人员和其他直接责任人员依法给予处分；构成犯罪的，依法追究刑事责任。 If an act set forth in the preceding paragraph affects the bidding result, the result shall be void and invalid.
- 前款所列行为影响中标结果的，中标无效。 If an act set forth in the preceding paragraph affects the bidding result, the result shall be void and invalid.
- 投保人因过失未履行如实告知义务，对保险事故的发生有严重影响的，保险人对于保险合同解除前发生的保险事故，不承担赔偿或者给付保险金的责任，但可以退还保险费。 If an applicant negligently fails to perform his/her obligation of making a full and accurate disclosure and this materially affects the occurrence of an insured event before the termination of the contract, the insurer shall bear no obligation for making any indemnity or payment of the insurance benefits but may return the premiums paid.
- 被审计单位有前款所列行为，审计机关认为对负有直接责任的主管人员和其他直接责任人员依法应当给予行政处分的，应当提出给予行政处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定；构成犯罪的，由司法机关依法追究刑事责任。 If an auditee commits any of the acts specified in the preceding paragraph, and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law, the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law. If the case constitutes a crime, it shall be investigated for criminal responsibility by the judicial organ according to law.
- 被审计单位有前款所列行为，审计机关认为对负有直接责任的主管人员和其他直接责任人员依法应当给予行政处分的，应当提出给予行政处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定；构成犯罪的，由司法机关依法追究刑事责任。 If an auditee commits any of the acts specified in the preceding paragraph, and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law, the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make decisions without delay in accordance with the law. If the cases constitutes a crime, it shall be investigated for criminal responsibility by the judicial organ according to law.
- 外资企业拒绝在中国境内设置会计帐簿的，财政税务机关可以处以罚款，工商行政管理机关可以责令停止营业或者吊销营业执照。 If an enterprise with foreign capital refuses to maintain account books in China, the financial and tax authorities may impose a fine on it, and the industry and commerce administration authorities may order it to suspend operations or may revoke its business licence.
- 由于失职、渎职或其它违法行为造成重大事故或严重损失的直接责任者个人，应追究经济、行政责任直至刑事责任。 If an individual is directly responsible for dereliction of duty, malfeasance or other unlawful conduct that gives rise to a major accident or severe losses, he shall be investigated for economic and administrative responsibility, and even criminal responsibility.
- 仲裁庭不能形成多数意见时，裁决应当按照首席仲裁员的意见作出。 If an opinion of the majority arbitrators can not be constituted at the tribunal, the award shall be given according to the opinion of the presiding arbitrator.
- 投保人故意不履行如实告知义务的，保险人对于保险合同解除前发生的保险事故，不承担赔偿或者给付保险金的责任，并不退还保险费。 If any applicant intentionally fails to perform his/her obligation of making a full and accurate disclosure, the insurer shall bear no obligation for making any indemnity or payment of the insurance benefits, or for returning the premiums paid for the occurrence of the insured event which occurred prior to the termination of the contract.
- 中国人民银行县（市）支行发现金融机构违反本办法的，应当报告上一级中国人民银行分支机构，由上一级分支机构按照前款规定进行处罚或者提出建议。 If any branch of the People's Bank of China at the county (municipal) level finds out any financial institution in violation of the present Measures, it shall report to the branch of the People's Bank of China at the next higher level, which shall give a punishment or make a suggestion under the provision of the preceding paragraph.
- 中国人民银行县（市）支行发现金融机构违反本办法的，应报告上一级分支机构，由其按照本办法规定进行处罚。 If any financial institution is found in violation of these Measures, the PBC sub-branch of a county or city shall report the violation to the branch at the next higher level, which shall impose relevant punishment on the said financial institution under these Measures.
- 有违法所得的，并处没收违法所得；情节严重的，暂停直至取消招标代理资格；构成犯罪的，依法追究刑事责任。给他人造成损失的，依法承担赔偿责任。 If any loss is caused to other persons, the agency shall be liable therefor according to law.
- 给他人造成损失的，依法承担赔偿责任。 If any loss is caused to other persons, the said bidder shall be liable therefor according to law.
- 有前款所列行为之一，造成损失的，负有直接责任的主管人员和其他直接责任人员应当承担部分或者全部赔偿责任。 If any of the acts specified in the preceding paragraph results in losses, the persons directly in charge and other persons directly responsible for the offense shall be partially or wholly liable for the losses.
- 经国家授权投资的机构或者国家授权的部门同意，董事会成员可以兼任经理。 If approved by the state authorized investment entity or state authorized department, a board member may serve concurrently as the general manager.
最后更新
