- 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)
- 法律、行政法规规定设立公司必须报经审批或者公司经营范围中有法律、行政法规规定必须报经审批的项目的，应当在报送审批前办理公司名称预先核准，并以公司登记机关核准的公司名称报送审批。 Where the establishment of a company must be submitted for examination and approval in accordance with law or administrative regulations or there are items in the company's business scope that must be submitted for examination and approval in accordance with law or administrative regulations, pre-approval of the company's name should be conducted before submission for examination and approval, and the examination and approval shall be submitted for in the name which has been approved by the company registration authority.
- 破产财产不足清偿同一顺序清偿要求的，按照比例分配。 Where the estate is insufficient to cover all the claims within the same priority , then settlement shall be made on a pro-rata basis within that priority.
- 被除名人对除名决议有异议的，可以在接到除名通知之日起三十日内，向人民法院起诉。 Where the expelled partner objects to the resolution for expulsion, he may bring a suit to the People's Court within 30 days of the date of receipt of the notice of expulsion.
- 从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法与国务院或者国务院财政、税务主管部门有关税收的规定抵触的，依照国务院或者国务院财政、税务主管部门有关税收的规定计算纳税。 Where the financial and accounting systems or methods of a taxpayer engaged in production or business operations are contradictory to the relevant tax rules formulated by the State Council or the authorized fiscal or tax departments under the State Council, the calculation and payment of tax shall be conducted in accordance with the relevant tax rules formulated by the State Council or the authorized fiscal or tax departments under the State Council
- 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的，应当依照国务院有关税收的规定计算纳税。 Where the financial or accounting treatment procedures of an enterprise with foreign investment or an organization or site of a foreign enterprise set up in the territory of China dealing in production or business operations are not in conformity with the relevant regulations of the State Council on taxation, the tax shall be calculated and paid by applying the relevant regulations of the State Council on taxation.
- 赠与附义务的，受赠人应当按照约定履行义务。 Where the gift is subject to obligations, the donee shall perform his obligations in accordance with the contract.
- 属于许可证件管理的，收发货人还应当提交相应的许可证件，海关应当在相关证件上批注并留存复印件。 Where the goods are subject to licensing administration, the consignee or consignor shall submit a corresponding licensing certificate in addition, and the customs house shall make postil on the corresponding certificate and keep a photocopy.
- 保证人在汇票或者粘单上未记载前条第（四）项的，出票日期为保证日期。 Where the guarantor fails to specify Item (4) of the preceding Article on the bill of exchange or on the allonge, the date of issue is the date of guaranty.
- 外国财产保险公司分公司的总公司解散、依法被撤销或者宣告破产的，外国财产保险公司分公司的清算及债务处理适用《条例》第三十条及本细则有关合资、独资财产保险公司解散的相应规定。 Where the head office of a branch of a foreign property insurance company is dissolved or cancelled or declared bankruptcy according to law, the liquidation and liability disposal of the branch of such foreign property insurance company shall comply with the regulations concerning dissolution of the joint-equity or wholly-owned property insurance company stipulated in Article 30 of the Regulations and these Rules.
- 承揽人将其承揽的主要工作交由第三人完成的，应当就该第三人完成的工作成果向定作人负责；未经定作人同意的，定作人也可以解除合同。 Where the hiree has delegated a main task of the hired work to a third person for completion, it shall be responsible to the hirer for the work product completed thereby; if the delegation was not approved by the hirer, the hirer may also terminate the contract.
- 持票人未按照前款规定期限提示付款的，在作出说明后，承兑人或者付款人仍应当继续对持票人承担付款责任。 Where the holder fails to present the bill for payment within the prescribed period, the acceptor or drawee shall remain liable for the payment of the bill after the holder explains the situation.
- 所得为外国货币的，应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。 Where the income is in foreign currency, it shall be converted into Renminbi according to the exchange rate quoted by the state exchange control organ for paying the tax.
- 合法继承人不愿意成为该合伙企业的合伙人的，合伙企业应退还其依法继承的财产份额。 Where the legal heir(s) does not intend to become a partner in the partnership, the partnership shall redeem the share of property in the partnership which is legally inherited by such heir(s).
- 合法继承人为未成年人的，经其他合伙人一致同意，可以在其未成年时由监护人代行其权利。 Where the legal heir(s) is a minor, with the consent of all the other partners, the guardian thereof may exercise his rights in his behalf during the period of his minority.
- 破产企业的法定代表人对企业破产负有主要责任的，给予行政处分。 Where the legal representative of the bankrupt enterprise bears the major responsibility for the bankruptcy of the enterprise, administrative sanctions shall be applied.
- 破产企业的法定代表人对企业破产负有主要责任的，给予行政处分。 Where the legal representative of the bankrupt enterprise bears the major responsibility for the bankruptcy of the enterprise, administrative sanctions shall be applied.
- 破产企业的法定代表人对企业破产负有主要责任的，给予行政处分。 Where the legal representative of the bankrupt enterprise bears the major responsibility for the bankruptcy of the enterprise, administrative sanctions shall be applied.
- 采取税收保全措施不当，或者纳税人在限期内已缴纳税款，税务机关未立即解除税收保全措施，使纳税人的合法利益遭受损失的，税务机关应当承担赔偿责任。 Where the legitimate interests of a taxpayer are jeopardised due to the implementation of inappropriate measures for retaining tax revenue or to the failure on the part of the tax authorities to lift the measures for retaining tax revenue immediately after the taxpayer has made the tax payments within the prescribed time limit, the tax authorities shall assume compensation responsibility for damages
- 承租人未经出租人同意转租的，出租人可以解除合同。 Where the lessee subleases the lease item without the consent of the lessor, the lessor may terminate the contract.
- 因公司名称变更而变更分公司名称的，应当提交公司的《企业法人营业执照》复印件。 Where the name of a branch changes due to the change of the name of the company, a duplicate of the company's Business License of Enterprise Legal Person shall be submitted.
- 要约没有确定承诺期限的，承诺应当依照下列规定到达： Where the offer does not prescribe a period for acceptance, the acceptance shall reach the offeror as follows:
- 当事人不愿和解、调解或者和解、调解不成的，可以根据仲裁协议向仲裁机构申请仲裁。涉外合同的当事人可以根据仲裁协议向中国仲裁机构或者其他仲裁机构申请仲裁。当事人没有订立仲裁协议或者仲裁协议无效的，可以向人民法院起诉。当事人应当履行发生法律效力的判决、仲裁裁决、调解书；拒不履行的，对方可以请求人民法院执行。 Where the parties do not wish to, or are unable to, resolve such dispute through settlement or mediation, the dispute may be submitted to the relevant arbitration institution for arbitration in accordance with the arbitration agreement between the parties. Parties to a foreign related contract may apply to a Chinese arbitration institution or another arbitration institution for arbitration. Where the parties did not conclude an arbitration agreement, or the arbitration agreement is invalid, either party may bring a suit to the People's Court. The parties shall perform any judgment, arbitral award or mediation agreement which has taken legal effect; if a party refuses to perform, the other party may apply to the People's Court for enforcement.
- 当事人就迟延履行约定违约金的，违约方支付违约金后，还应当履行债务。 Where the parties prescribed liquidated damages for delayed performance, the breaching party shall, in addition to payment of the liquidated damages, render performance.
- 汇票当事人对汇票支付的货币种类另有约定的，从其约定。 Where the parties to a bill of exchange have agreed otherwise regarding the type of currency in payment, such agreement shall be complied with.
- 被委托执行合伙企业事务的合伙人不按照合伙协议或者全体合伙人的决定执行事务的，其他合伙人可以决定撤销该委托。 Where the partner(s) appointed to conduct partnership affairs fails to conduct partnership affairs in accordance with the partnership agreement or the decision reached by all the partners, the other partners may decide to revoke the appointment.
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