- 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)
- 赠与人的撤销权，自知道或者应当知道撤销原因之日起一年内行使。 The donor shall exercise his revocation right within one year after he became, or should have become, aware of the cause for revocation.
- 付款人及其代理付款人以恶意或者有重大过失付款的，应当自行承担责任。 The drawee or his agent who makes payment out of ill intention or with gross negligence shall bear liability on his own.
- 收到挂失止付通知的付款人，应当暂停支付。 The drawee who receives notice to stop payment of the lost instrument shall suspend its payment.
- 发票的开具和保管是发票管理中至关重要的两个环节，它们与企业单位的财务管理和税务机关的稽查监督密切相关。 The drawing up and keeping of invoices are the two vitally important links in the management of invoices, they are closely related to the financial management of enterprises and the check and supervision of tax authorities.
- 收购要约的期限不得少于三十日，并不得超过六十日。 The duration of an offer shall not be less than 30 days and shall not be more than 60 days.
- 前款规定的退伙以实际发生之日为退伙生效日。 The effective date of withdrawal from the partnership shall be the actual date of occurrence of any of the circumstances enumerated in the previous paragraph.
- 清理整顿的重点是一九八八年以来新成立的的各级各类外贸公司；清理整顿后，个别确需保留的，要严格按照经贸部规定的设置外贸企业应具备的六项条件报经贸部重新审定。 The emphasis of the checking up and rectification is laid on the foreign trade companies at various levels and of various types that have been established since 1988; after the checking up and rectification, if it is really necessary to retain one or two of them, the case shall be submitted to the Ministry of Foreign Economic Relations and Trade for re-examination and confirmation strictly in accordance with the six prerequisites for the establishment of foreign trade enterprises, as prescribed by the aforesaid Ministry.
- 《中华人民共和国企业所得税法》（以下简称新税法）和《中华人民共和国企业所得税法实施条例》（以下简称实施条例）将于2008年1月1日起施行。? The Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the EITL) and the Regulation on Carrying out the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the RIEITL) shall put into effect as of January 1, 2008.
- 《中华人民共和国企业所得税法》已由中华人民共和国第十届全国人民代表大会第五次会议于2007年3月16日通过，现予公布，自2008年1月1日起施行。 中华人民共和国主席 胡锦涛二○○七年三月十六日 The Enterprise Income Tax Law of the People's Republic of China has been adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007. It is hereby promulgated and shall go into effect as of January 1, 2008. President of the People's Republic of China Hu Jintao March 16, 2007
- 广东省深圳、珠海、汕头经济特区的企业所得税率为15%。? The enterprise income tax rate for Shenzhen, Zhuhai and Shantou Special Economic Zones of Guangdong Province shall be 15%.
- 厦门经济特区所得税率按15%执行。? The enterprise income tax rate for Xiamen Special Economic Zone shall be 15%.
- 保留期届满不办理企业开业登记的，其企业名称自动失效，企业应当在期限届满之日起十日内将《企业名称登记证书》交回登记主管机关。 The enterprise name shall automatically cease to be effective if the enterprise fails to go through the formalities for its business operation registration. The enterprise shall hand back its Certificate of Enterprise Name Registration within ten days after the expiry of reservation period to the competent registration authority.
- 对制造和收购出口(或向外国人出售)假冒伪劣产品的企业和个人，要按国务院和有关部门制定的规定进行处罚。 The enterprises and individuals who produce or purchase for export (or sell to aliens) fake and low-quality commodities should be penalized according to the regulations promulgated by the State Council and the departments concerned.
- 厦门台商投资区内设立的台商投资企业，减按15%税率征收企业所得税；? The enterprises invested and set up by Taiwan businessmen in Xiamen Taiwan Businessmen Investment Area shall be involved in the enterprise income tax at the reduced rate of 15%.
- 属于同一天受理的，应当由企业协商解决；协商不成的，由各该登记主管机关报共同的上级登记主管机关作出裁决。 The enterprises shall make an agreement between them through consultation if the applications are accepted on the same day. If they fail to reach the agreement, the relevant registration authorities shall report to their common higher registration authority for a decision.
- 属于同一天申请的，应当由企业协商解决；协商不成的，由登记主管机关作出裁决。 The enterprises shall make an agreement between them through consultation if they submit their applications on the same day; if they fail to reach an agreement, the competent registration authority shall make its decision
- 外资企业应当为本企业工会提供必要的活动条件。 The enterprises shall provide the necessary conditions for the activities of the trade unions in their respective enterprises.
- 原执行24%税率的企业，2008年起按25%税率执行。? The enterprises that enjoy the tax rate of 24% in the past time shall be subject to the tax rate of 25% as of 2008.
- 接受委托的对外贸易经营者应当向委托方如实提供市场行情、商品价格、客户情况等有关的经营信息。 The entrusted foreign trade dealer shall provide the principal with actual business information such as market situation, commodity prices and client position.
- 证券交易所的设立和解散，由国务院决定。 The establishment and dissolution of a stock exchange is decided by the State Council.
- 创立大会行使下列职权： The establishment meeting shall exercise the following authorities:
- 外资再保险公司的设立适用《再保险公司设立规定》，《再保险公司设立规定》未作规定的，适用本细则。 The establishment of a foreign-funded reinsurance company shall comply with the Regulations on Establishment of Reinsurance Companies. The issues not specified in the Regulations on Establishment of Reinsurance Companies shall be governed by these Rules.
- 设立仲裁委员会，应当经省、自治区、直辖市的司法行政部门登记。 The establishment of an arbitration commission shall be registered with the judicial administrative department of the relevant province, autonomous region or municipalities directly under the Central Government.
- 设立合作企业属于下列情形的，由国务院授权的部门或者地方人民政府审查批准： The establishment of contractual JVs shall be examined and approved by authorized departments of the State Council and local people's governments if the joint ventures are of the following conditions:
- 审查批准机关应当自收到有关转让文件之日起３０天内决定批准或者不批准。 The examination and approval authorities shall decide whether to approve the application or not within 30 days after receiving transfer documents.
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