- 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)
- 从事商业、公共饮食、服务等行业的企业名称牌匾可适当简化，但应当报登记主管机关备案。 The signboard of an enterprise name of commerce, public catering or service trade may be duly simplified, only the simplified name shall be reported to the competent registration authority for record.
- 证券包销是指证券公司将发行人的证券按照协议全部购入或者在承销期结束时将售后剩余证券全部自行购入的承销方式。 The sole agency method of underwriting refers to the method whereby a securities company acquires all securities of the issuer in accordance with the agreement, or acquires all unsold securities after the publicoffer at the end of the underwriting period.
- 个人独资企业、合伙企业不适用本法。 The sole individual proprietorship enterprises and partnership enterprises are not governed by the present law.
- 增值税专用发票还应当包括：购货人地址、购货人税务登记号、增值税税率、税额、供货方名称、地址及其税务登记号。 The special invoices for VAT should also include: the address, tax registration number, the rate and amount of VAT of the goods purchaser, the name, address and tax registration number of the goods supplier.
- 为证券发行出具有关文件的专业机构和人员，必须严格履行法定职责，保证其所出具文件的真实性、准确性和完整性。 The special organizations and personnel in charge of issuing relevant documents for securities issuance must strictly execute their legal duties, and ensure that the documents issued by them are truthful, accurate, and complete.
- 省（自治区、直辖市）属综合外贸公司按核定的经营范围经营第二、三类出口商品； the specialized foreign trade companies attached to provinces (autonomous regions, municipalities directly under the Central Government) shall handle export commodities of the second or third category in accordance with the appraised and confirmed business scope;
- 上述单位承包、租赁给非国有单位和个人经营或采取国有民营形式所用的专业发票，以及上述单位的其他发票均应套印全国统一发票监制章，由税务机关统一管理。 The specialized invoices used by non-state owned units and individuals who operate the enterprises contracted or leased to them by the above-mentioned units or enterprises owned by the state but operated privately, as well as other invoices of the above- mentioned units shall be chromatographed with the seal for supervising manufacture of unified national invoices and shall be placed under the unified management of tax authorities.
- 书面通知和书面回复的具体形式由公司在公司章程中作出规定。 The specific format of the written notice and written reply shall be specified in the articles of association of a company.
- 保险公司运用的资金和具体项目的资金占其资金总额的具体比例，由金融监督管理部门规定。 The specific fund application and the exact percentage of an insurance company's total fund allocated to each of them shall be stipulated by the financial supervision and regulation department.
- 前款所列项目的具体范围和规模标准，由国务院发展计划部门会同国务院有关部门制订，报国务院批准。 The specific scope and standards on the scale of the projects listed in the preceding paragraph shall be worked out by the department of the State Council for development planning, jointly with relevant departments of the State Council, and be reported to the State Council for approval.
- 纳税人经营娱乐业具体适用的税率，由省、自治区、直辖市人民政府在本条例规定的幅度内决定。 The specific tax rates applicable to taxpayers engaged in entertainment businesses shall be determined by the People's governments of the provinces, autonomous regions and municipalities directly under the central government within the range prescribed by these Regulations.
- 规定期限内完成发行的标准按照香港金融市场管理有关规定执行。 The standards for the completion of issuance within the time limit as prescribed shall be determined in accordance with the legal provisions of Hong Kong on the administration of the financial market.
- 国家税务总局?二○○七年四月十六日 The State Administration of Taxation April 16, 2007
- 上述协定文本，税务总局已以国税函〔2006〕138号文件印发给你们，请遵照执行。 The State Administration of Taxation has printed and distributed the text of the aforesaid Agreement to you in the Document ""Guo Shui Han [2006] No. 138"". Please comply with and enforce it accordingly.
- 国务院同意国家税务总局《关于加强个体私营经济税收征管强化查帐征收工作的意见》，现转发给你们，请遵照执行。 The State Council has approved the ""Suggestions on Strengthening the work of Tax Collection Administration of Self-employed Private Economy and Intensifying Tax Collection on Audit of Accounts"" by the State Taxation Administration which is transmitted to you for compliance.
- 但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的，由国务院另行规定。 The State Council is, however, separately to prescribe those for the projects in the exploration of resources such as petroleum, natural gas, rare metals and precious metals.
- 国务院或者国务院授权证券管理部门对符合本法规定条件的股票上市交易申请，予以批准；对不符合本法规定条件的，不予批准。 The State Council or the securities regulatory authority authorized thereby shall approve an application for listing of shares which meets the requirements prescribed herein; and shall not approve any application which fails to meet the requirements prescribed herein.
- 具体办法由国务院规定。 The State Council shall lay down the concrete measures thereon.
- 国务院反垄断委员会的组成和工作规则由国务院规定。 The State Council stipulates composition and working rules of the Antimonopoly Commission.
- 本法施行前国务院公布的规定，对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇，或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇，在本法施行后继续执行。 The State Council's regulations, announced prior to the entry into force of this Law, which grant preferential treatment of a longer term of enterprise income tax exemption or reduction than those provided in the preceding paragraph for enterprises engaging in energy, communications, harbor, dock and other key productive projects, or grant preferential treatment of enterprise income tax exemption or reduction for non-productive key projects, shall continue to be effective after the entry into force of this Law.
- 国家鼓励发展对外贸易，发挥地方的积极性，保障对外贸易经营者的经营自主权。 The State encourages the development of its foreign trade, exercises the initiative of localities and safeguards the autonomy of business operation of the foreign trade dealers.
- 国家保护私营企业的合法权益。 The State protects the legal rights and interests of the private enterprise.
- 国家税务总局要结合深化税收征管改革，切实做好对这项工作的组织指导和监督检查。 The State Taxation Administration must, in combination with the deepening of reform in taxation administration, earnestly do this job well in organization, guidance, supervision and inspection.
- 国家税务总局要结合深化税收征管改革，切实做好对这项工作的组织指导和监督检查。 The State Taxation Administration shall, in combination with deepening the reform of tax collection administration, earnestly conduct the organization, guidance, supervision and inspection of this work.
- 各省、自治区、直辖市和计划单列市国家税务局、地方税务局： The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the state plan,
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