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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)

应纳税额=营业额×税率    Tax payable = Turnover x Tax rate
??????????????? 应纳税额=当期销项税额-当期进项税额    Tax payable=Output tax payable for the period-Input tax for the period
税目征收范围税率    Taxable items Scope of charge Tax Rate %
(三)所欠税款;    taxes and duties due; and
纳税人从事运输业务,应当向其机构所在地主管税务机关申报纳税。    Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。    Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations
??? 纳税人以一个月为一期纳税的,自期满之日起十日内申报纳税;以一日、三日、五日、十日或者十五日为一期纳税的,自期满之日起五日内预缴税款,于次月一日起十日内申报纳税并结清上月应纳税款。    Taxpayers that adopt one month as an assessable pe riod shall riprort and pay tax within ten days fol lowing the end of the period.If an assessable peri od of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end of the period a nd a monthly return shall be filled with any balan -ce of tax due settled within ten days from the fi rst day of the following month.
纳税人以一个月为一期纳税的,自期满之日起十日内申报纳税;以五日、十日或者十五日为一期纳税的,自期满之日起五日内预缴税款,于次月一日起十日内申报纳税并结清上月应纳税款。    Taxpayers that adopt one month as an assessable period shall report and pay tax within ten days following the end of the period. If an assessable period of five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end of the period and a monthly tax return shall be filed with any balance of tax due settled within ten days from the first day of the following month.
纳税人转让其他无形资产,应当向其机构所在地主管税务机关申报纳税。    Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.
纳税义务人向海关提供有关资料后,可以提出申请,颠倒前款第(三)项和第(四)项的适用次序。    Taxpayers, after providing related materials to the customs, may apply to reverse the order of application of items 3 and 4 of this article.
纳税义务人向海关提供有关资料后,可以提出申请,颠倒前款第(三)项和第(四)项的适用次序。    Taxpayers, after providing related materials to the customs, may apply to reverse the order of application of items 3 and 4 of this article.
税务检查证的式样,由国家税务总局制定。    Taxpayers, tax withholding agents and other parties concerned shall have the right to refuse an inspection if no such certificate is produced. The format of the tax payment inspection certificate shall be determined by the State Administration of Taxation.
技术开发合同包括委托开发合同和合作开发合同。    Technology development contracts include commissioned development contracts and cooperative development contracts.
电话:010-68057996或010-88650408    Tel: 010-68057996 or 010-88650408
保险外汇资金境外运用管理暂行办法    Temporary Measures on Overseas Use of Foreign Exchange Insurance Funds
本条所称变更办公场所指原有办公场所的搬迁、扩大或缩小。    The ""change of office"" as mentioned in this Article means the re[], enlargement or reduction of the former office.
本办法所称境外证券交易所驻华代表机构(以下简称代表处),是指境外证券交易所在中国境内获准设立并专门从事联络、推介和调研等非经营性活动的常驻代表机构。代表处主要负责人称首席代表。    The ""foreign stock exchanges' representative offices in China"" (hereinafter referred to as representative offices) as mentioned in these Measures means the permanent representative offices established by foreign stock exchanges inside the territory of China under the approval of engaging in liaison, market promotions, investigations and other similar non-business activities. The person in-charge of a representative office is the chief representative.
从工作实践看,大部分地区的上述四个部门能够做到既有分工,也有协作,案件办理进展顺利,但也有部分地区的一些案件久拖不决,有的甚至出现“踢皮球”的现象,案件办理周期过长。    The above four authorities in most localities can accomplish both division of work and cooperation and cope with cases smoothly in view of working practice, but in some localities some cases are excessively delayed, passing bucket to each other exists, and the case-coping with circle is considerably long.
证券交易中确认交易行为及其交易结果的对帐单必须真实,并由交易经办人员以外的审核人员逐笔审核,保证帐面证券余额与实际持有的证券相一致。    The account statements confirming securities transactions and their results must be truthful. Auditing personnel other than those undertaking the transactions shall audit every transaction to ensure that the balance of the securities in the accounts are identical to the securities actually in possession.
前款规定的帐簿、原始凭证及有关资料的保管期限,自保险合同终止之日起计算,不得少于十年。    The accounting records, original vouchers and certificates as well as other relevant information prescribed in the preceding paragraph should be maintained for not less than ten (10) years beginning from the date of the termination of the contract.
证券交易所的积累归会员所有,其权益由会员共同享有,在其存续期间,不得将其积累分配给会员。    The accumulated gain of a stock exchange belongs to the members, who jointly share the right to the accumulation. In the time the stock exchange exists, the accumulation shall not be allocated to the members.
前款规定的行为包括专利权转让、专利申请权转让、专利实施许可、技术秘密转让、技术服务和其他方式的技术转移。    The acts mentioned in the preceding paragraph include assignment of the patent right, assignment of the patent application right, licensing for patent exploitation, assignment of technical secrets, technical services and transfer of technology by other means.
有前款所列行为尚不构成犯罪的,由国家密码管理机构根据不同情况分别会同国家安全机关或者保密部门没收其使用的商用密码产品,对有危害国家安全行为的,由国家安全机关依法处以行政拘留;属于国家工作人员的,并依法给予行政处分。    The acts referred to in previous paragraph that do not constitute a crime shall have the commercial password products confiscated by the State Password Administration Institution jointly with the organs of state security and secrecy according to different situation; the acts impairing the security of the state shall be legally punished with an administrative detention by the organ of state security; the state personnel involved shall be concurrently subject to administrative penalty.
纳税人的具体纳税期限,由主管税务机关根据纳税人应纳税额的大小分别核定;不能按照固定期限纳税的,可以按次纳税。    The actual assessable period of taxpayers shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayers; tax that cannot be assessed in regular periods may be assessed on a transaction-by-transaction basis.
纳税人的具体纳税期限,由主管税务机关根据纳税人应纳税额的大小分别核定;不能按照固定期限纳税的,可以按次纳税。    The actual assessable period of the taxpayer s hall be determined by the competent tax authoritie s according to the magnitude of the tax payable of the taxpayer; tax that cannot be assessed in regul ar periods may be assessed on a transaction-by-tra nsaction basis.
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