- 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)
- 对在2007年7月20日之前未办理备案手续的，一律按调整后的出口退税率执行。 The adjusted export tax rebate policies shall apply if it fails to handle the procedures for archival filing before July 20, 2007.
- 关税、船舶吨税及海关代征税收的征收管理，依照法律、行政法规的有关规定执行。 The administration of collection of customs duty, shipping tax and taxes collected by the Customs on behalf of the tax authorities shall be implemented in accordance with the relevant provisions stipulated in the law or the administrative regulations
- 基金、集合计划存续期内的额度规模管理应当按照有关规定进行。 The administration on quota or scale within the extension of a fund or pool plan shall be performed in accordance with related provisions.
- 工商行政管理部门是本市广告业的主管部门和户外广告管理的综合协调部门。 The Administrative Department of Industry and Commerce is the competent authorities in charge of the advertising business of this Municipality and the comprehensive coordinator for the administration of outdoor advertisements.
- 合作企业的主管部门对合作企业的有关事宜依法进行协调、提供协助。 The administrative department shall coordinate relevant affairs of the venture and provide assistance according to law.
- 出口许可证管理部门应当自收到申请之日起30天内决定是否许可。 The administrative departments of export licenses shall decide whether to grant a license or not within 30 days after receiving the application.
- 出口配额管理部门应当在每年12月15日前将下一年度的配额分配给配额申请人。 The administrative departments of export quotas shall allocate the quotas for the next year to the quota applicants before December 15 of each year..
- 进口许可证管理部门应当自收到申请之日起30天内决定是否许可。 The administrative departments of import licenses shall decide whether to grant a license or not within 30 days after receiving the application.
- 进口配额管理部门可以根据需要对年度配额总量进行调整，并在实施前21天予以公布。 The administrative departments of import quotas may, where it is necessary, make adjustments to the total amount of the year and promulgate it at 21 days prior to its implementation..
- 进口配额管理部门应当在每年10月31日前将下一年度的配额分配给配额申请人。 The administrative departments of import quotas shall allocate the quotas for the next year to the quota applicants before October 31 of each year.
- 未构成犯罪的，依照《证券法》和有关法律的规定给予行政处罚。 The administrative punishment shall be imposed on the violator pursuant to the provisions of the Securities Law and relevant laws if the violation does not constitute a crime,.
- 未构成犯罪的，依照《证券法》和有关法律的规定给予行政处罚。 The administrative punishment shall be imposed on the violator pursuant to the provisions of the Securities Law and relevant laws if the violation does not constitute a crime.
- 季度终了后十五日内预缴；年度终了后五个月内汇算清缴，多退少补。 The advance payment shall be made within 15 days after the end of each quarter; the final settlement shall be made within five months after the end of each tax year, and any payment in excess shall be refunded and any deficiency shall be made up.
- 前款的奖励规定不适用于税务人员及财政、审计、检察等国家机关的工作人员。奖给举报人的奖金从税收罚款中提取。 The aforesaid reward provisions shall not apply to taxation personnel or government functionaries employed in such areas as finance and auditing or procuratorial personnel. Reward given to persons reporting offences shall be allocated from tax payment fines.
- 委托方与被委托方应当签订委托合同，双方的权利义务由合同约定。 The agent and the principal shall conclude and sign an agency agreement, in which the rights and obligations of both parties should be specified.
- 受托人或者被聘用的人员应当履行诚信、勤勉义务，按照与投资人签订的合同负责个人独资企业的事务管理。 The agent or employee shall perform the obligations of good faith and due care, and manage the affairs of the sole proprietorship enterprise in accordance with the contract with the sole proprietor.
- 没有规定使用年限的，或者是自行开发的无形资产，摊销期限不得少于十年。 the amortization period in respect of intangible assets for which no useful life has been stipulated or which have been developed internally shall not be less than ten years.
- ??? 准予从销项税额中抵扣的进项税额，除本条第三款规定情形外，限于下列增值税扣税凭证上注明的增值税额： The amout of input tax that can be credited against the output tax, other than the situations specif ied in Paragraph 3 of this Article, shall be restricted to the amount of VAT payable as indicated on the following VAT credit document:
- 吊销《企业法人营业执照》和《营业执照》的公告由公司登记机关发布。 The announcement of revoking the Business License of Enterprise Legal Person and the Business License is issued by the company registration authority.
- 外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。以外币编报会计报表的，应当同时编报外折合为人民币的会计报表。 The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise shall be prepared in accordance with the provisions of the Chinese competent departments for financial and tax affairs. If accounting statements are prepared in foreign currencies, accounting statements in which the foreign currencies are converted into Renminbi (RMB) shall be prepared at the same time.
- 外资企业的年度会计报表和清算会计报表，应当聘请中国的注册会计师进行验证并出具报告。第二款和第三款规定的外资企业的年度会计报表和清算会计报表，连同中国的注册会计师出具的报告，应当在规定的时间内服报送财政、税务机关，关报审批机关和工商行政管理机关备案。 The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise, as stipulated in the second and third paragraphs of this Article, together with the verification report prepared by a Chinese registered accountant, shall be submitted, within a prescribed time limit, to the China competent departments for financial and tax affairs and also to the examining and approving organ and the administrative department for industry and commerce for the record.
- 前款所列报表应当附由申请人所在国家或者地区认可的会计师事务所或者审计师事务所出具的审计意见书。 The annual report mentioned in the preceding paragraph shall be attached with the auditor’s report issued by an accounting or auditing firm authorized by the country or region where the applicant is located.
- 反垄断执法机构可以向有关上级机关提出依法处理的建议。 The antimonopoly execution authorities shall supply suggestion to related superior authorities to handle according to law.
- 反垄断执法机构应当对被调查的经营者、利害关系人提出的事实、理由和证据进行核实。 The antimonopoly execution authorities shall verify the facts, reasons and proofs being given by undertakings concerned, interested parties being investigated.
- （一）投保人故意虚构保险标的，骗取保险金的； the applicant deliberately falsifying the subject matter of the insurance, whereupon an insurance claim is fraudulently made;
最后更新
