- 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)
- 创新办案模式，在当地政府的领导下，密切与其他行政执法机关的联合执法，提高快速反应能力； shall innovate the case-coping with mode, emphasize the joint law enforcement with other administrative law enforcement authorities under the leadership of the local government, and elevate the rapid response capability;
- 中国人民银行上海总部，各分行、营业管理部，各省会（首府）城市中心支行、副省级城市中心支行；国家外汇管理局各省、自治区、直辖市分局，外汇管理部，深圳、大连、青岛、宁波、厦门市分局；各政策性银行、国有商业银行、股份制商业银行、中国外汇交易中心： Shanghai Headquarters, each branch, each business management department and each central sub-branch in the provincial capital city and sub-provincial city; foreign exchange bureau and department of the State Administration of Foreign Exchange of each province, autonomous region and municipality directly under the Central Government and foreign exchange bureau in Shenzhen, Dalian, Qingdao, Ningbo and Xiamen; each policy bank, state-owned commercial bank, joint-stock commercial bank; and China Foreign Exchange Trading Center:
- 发起人的股票，应当标明发起人股票字样。 Share certificates held by the sponsors shall be marked with the words Sponsors' Share.
- 对社会公众发行的股票，可以为记名股票，也可以为无记名股票。 Share certificates issued to the public may be in the form of either registered share certificates or bearer share certificates.
- 股东应当在公司章程上签名、盖章。 Shareholders shall sign or impress their chops on the articles of association.
- 公司的股份采取股票的形式。股票是公司签发的证明股东所持股份的凭证。 Shares of the company are represented by share certificates. A share certificate is a certificate issued by the company certifying the share held by a shareholder.
- 纳税人遗失税务登记证件或者扣缴义务人遗失代扣代缴、代收代缴税款凭证，应当书面报告主管税务机关并公开声明作废，同时申请补发。 Should a taxpayer lose a tax registration certificate or a tax withholding agent lose a tax withholding or tax collection certificate,a written report shall be filed with the responsible taxation authority, the lost document shall be publicly declared invalid and, at the same time, an application shall be made for the certificate to be reissued.
- 因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在三年内可以追征；有特殊情况的，追征期可以延长到十年。 Should a taxpayer or withholding agent fail to pay tax or underpay tax through its own faults, such as making an erroneous calculation, the tax authorities may, within three years, pursue the collection of the tax in arrears. If special circumstances exist, the period for pursuing the collection of the tax in arrears may be extended to ten years
- 双方当事人逾期未能共同选定或者共同委托仲裁委员会主任指定的,仲裁委员会主任应立即指定一名独任仲裁员成立仲裁庭审理案件。 Should the parties fail to make such appointment or entrustment, the Chairman of the Arbitration Commission shall immediately appoint one sole arbitrator to form an arbitration tribunal to hear the case.
- 变更保险合同的，应当由保险人在原保险单或者其他保险凭证上批注或者附贴批单，或者由投保人和保险人订立变更的书面协议。 Should there be any amendments to the insurance contract, then the insurer shall endorse the original policy or any other insurance certificate, or issue an endorsement slip attached to the insurance contract or insurance certificate, or have a written agreement of amendment with the applicant.
- 聘请注册会计师或者经税务机关认可的财会人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿等。 Should there be real difficulty in appointing a registered accountant or accounting personnel recognised by the taxation authority, the party may, subject to approval by a taxation authority at county level or above, keep a book for pasting in all receipt and expenditure vouchers and a goods purchase and sale registry, etc. ,pursuant to the provisions of the taxation authority.
- 建国以来，发票一直由税务机关统一管理，十年动乱期间被当作“管、卡、压”砍掉了，党的十一届三中全会后得以恢复； Since the founding of New China in 1949, invoice has all along been placed under the unified management of tax authorities.During the 10 chaotic cultural revolution (1966- 76), invoice was regarded as a means for control, check and suppression and was therefore discarded, but was restored after the Third Plenary Session of the 11th Central Committee of the Communist Party of China in December 1978.
- 社会团体或者其他组织，在虚假广告中向消费者推荐商品或者服务，使消费者的合法权益受到损害的，应当依法承担连带责任。? Social or other organizations shall bear joint and several responsibilities when recommending commodities or services through false advertisements and thus causing damages to the lawful rights and interests of consumers.
- 中华人民共和国个人独资企业法 Sole Proprietorship Enterprise Law of the People's Republic of China
- 一些不法分子私印私售、伪造变造、倒买倒卖发票，利用发票骗取出口退税、走私贩私、侵吞国家财产的违法犯罪活动猖獗。 some lawless elements print and sell invoices without authorization, forge, alter and illegally traffic in invoices, they engage in rampant illegal criminal activities by exploiting invoices to cheat export tax reimbursement;smuggle and traffic in smuggled goods and appropriate state property.
- 国务院关于股份有限公司境外募集股份及上市的特别规定 Special Provisions of the State Council Concerning the Floatation and Listing Abroad of Stocks by Limited Stock Companies
- 本通知的具体实施意见，由国家税务总局会同有关部门制定。 Specific measures for the implementation of this Circular shall be worked out by the State Taxation Administration in conjunction with the departments concerned.
- 分则 SPECIFIC PROVISIONS
- 格式条款是当事人为了重复使用而预先拟定，并在订立合同时未与对方协商的条款。 Standard terms are contract provisions which were prepared in advance by a party for repeated use, and which are not negotiated with the other party in the course of concluding the contract.
- 对发票领购程序的规范，有助于税务机关加强管理，方便用票单位和个人使用发票减少发票的流失。 Standardizing the invoice receiving and purchasing procedures helps tax authorities to strengthen management and makes things convenient for units and individuals to use invoices and reduce the loss of invoices.
- 国家税务总局?二○○七年六月一日 State Administration of Taxation June 1, 2007
- 国家税务总局??二○○七年六月十四日 State Administration of Taxation June 14, 2007
- 国家税务总局 二○○七年六月十二日 State Administration of Taxation June 12, 2007
- 国务院? State Council
- 国家指导价是指由县级以上各级人民政府物价部门、业务主管部门按照国家规定权限，通过规定基准价和浮动幅度、差率、利润率、最高限价和最低保护价等，指导企业制定的商品价格和收费标准。 State guided prices refer to commodity prices and service fee rates determined by enterprises within the guidelines prescribed by the commodity price departments and the competent departments of the various people's governments at county level and above in accordance with their area of jurisdiction as stipulated by the State, through the setting of a fundamental price fluctuation range, a rate differential, a profit rate, a ceiling price and a minimum reserve price.
最后更新
