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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)

广告经营者、广告发布者不能提供广告主的真实名称、地址的,应当承担全部民事责任。    Whereas an advertising agent or publisher is unable to provide the true name and address of the advertiser(s), it should bear all the civil responsibility.
有本法第十四条第(一)项、第(二)项所列行为,属于是全国性的,由国务院价格主管部门认定,属于是省及省以下区域性的,由省、自治区、直辖市人民政府价格主管部门认定。?    Whether acts listed in 1, 2 of Article 14 and are of national in nature shall be upon the judgment of the State Council price department and whether the acts are regional in nature, they shall be confirmed by price departments of provincial, autonomous regional and municipal people's governments.
省际毗邻市县之间是否允许跨省、自治区、直辖市开具发票,由有关省级税务机关确定。    Whether or not neighboring cities and counties in a province are allowed to draw up invoices by spanning provinces, autonomous regions and municipalities shall be determined by provincial-level tax authorities.
税务机关在进行发票检查时应当履行以下职责:    While conducting examination of invoices, tax authorities should perform the following duties:
承租人应当履行占有租赁物期间的维修义务。    While in possession of the lease item, the lessee shall perform the obligations of maintenance and repair thereof.
而对企业单位内部的结算凭证,行政事业性收费收据等不再纳入发票管理的范围。    while settlement voucher and business charge receipts within enterprises and institutions are no longer included in the scope of invoice management.
《办法》在规范发票管理程序和规定各项加强发票管理措施时,力求简化手续。    While standardizing invoice management procedures and stipulating various measures for strengthening invoice management, the Methods strive to simplify formalities.
各地税务机关在加强对发票购、领、用、存等各环节监督检查的同时,应不失时机地抓好与公安、检察、法院、工商行政管理等部门的配合和协作,在重点地区有针对性地开展打击私印、私售、倒买倒卖、伪造变造发票等违法犯罪活动的专项斗争以。    While strengthening supervision and examination of various links regarding the purchase, receiving, use and preservation of invoices, the tax authorities in various localities should lose no time to pay attention to the coordination and collaboration between departments such as public security and procuratorial departments and law courts, and administrative departments for industry and commerce, purposefully launch special struggles in key areas against illegal criminal activities such as unauthorized printing, selling, illegal trading, forging and faking invoices.
对复议决定不服的,可在接到复议决定之日起十五日内向人民法院起诉。    Whoever does not agree with the reconsideration decision may, within 15 days after receiving the reconsideration decision, file a suit in a people's court.
经税务机关责令限期登记或者报送,逾期仍不向税务机关办理税务登记或者变更登记,或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的,由税务机关处以一万元以下的罚款;情节严重的,比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。    Whoever, after being ordered to make the registration and submission of the documents by the tax authority within a set period of time, fails again to complete the taxation registration or registration on modification, or fails again to submit the income tax declaration form, final accounting statements or the declaration form on income tax withheld to the tax organ after the expiration of the set period of time, is imposed a fine not exceeding 10,000 yuan; if the circumstances are serious, the criminal responsibility of the legal representative and the person directly responsible shall be investigated by applying mutatis mutandis the provisions of Article 121 of the Criminal Law.
为了加强对中外合资经营企业、中外合作经营企业、外资企业(以下统称外商投资企业)的监督管理,保护合法经营,依法查处违反登记管理法规的行为,根据《中华人民共和国企业法人登记管理条例》及其《施行细则》,特对处罚的权限和程序作如下规定:    With a view to strengthening supervision and control over the Chinese-foreign joint ventures and Chinese-foreign contractual joint ventures and wholly foreign-owned enterprises (hereinafter referred to as foreign investment enterprises), protecting legal management and dealing out punishment for violations of registration administrative decrees according to the law, the jurisdiction and procedures for such punishment, in accordance with ""Rules of the People’s Republic of China on Administration of Registration on Enterprise Legal Persons"" and the ""Detailed Regulation"" for its implementation, are defined as follows:
经国务院批准,财政部于1993年12月23日颁发了《中华人民共和国发票管理办法》(以下简称《办法》)。    With approval from the State Council, the Ministry of Finance promulgated on December 23, 1993 the Methods of the People’s Republic of China for the Management of Invoices (hereinafter referred to as Methods).
对违反发票管理法规情节严重构成犯罪的,税务机关应当书面移送司法机关处理。    With regard to serious cases of violation of invoice management regulations which constitute crimes, tax authorities shall transfer written reports to judicial organs for treatment.
对于《办法》发布之日后正在查处或者新发现的以前的发票违法案件和违法行为的处理,原则上适用《原办法》、《原规定》。    With regard to the handling of cases under investigation and treatment or the newly discovered previous illegal cases and illegal acts related to invoices after the day of the publication of the Methods, the Original Methods and the Original Regulations are, in principle, applicable.
凡出现问题又不积极改正的,要及时取消其印制发票资格,以确保发票印制的质量和供应要求。    with regard to those printing enterprises which do not earnestly correct the problems that have cropped up, their qualifications for printing invoices should be promptly annulled, so as to ensure the printing quality and the requirements for the supply of invoices.
对税法规定应当缴纳税款的,税务机关应当在开具发票的同时征税。    With regard to those who should pay tax according to the stipulations of the Tax Law, the tax authorities shall levy tax while drawing up a receipt.
外资企业为有限责任公司的,外国投资者对企业的责任以其认缴的出资额为限。    With respect to a foreign-capital enterprise which is a limited liability company, the liability of the foreign investor to the enterprise shall be limited to the amount of investment subscribed and contributed to the enterprise by the investor.
外资企业为其他责任形式的,外国投资者对企业的责任适用中国法律、法规的规定。    With respect to a foreign-capital enterprise which takes any other liability form, the liability of the foreign investor to the enterprise shall be dealt with in accordance with the provisions of Chinese laws and regulations.
整顿期满,企业不能按照和解协议清偿债务的,人民法院应当宣告该企业破产,并且按照本法第九条的规定重新登记债权。    With respect to an enterprise that, on the expiration of the period of reorganization, is unable to repay debts in accordance with the settlement agreement, the people's court shall declare such enterprise bankrupt, and shall re-register the claims in accordance with the provisions of Article 9 of this Law.
整顿期满,企业不能按照和解协议清偿债务的,人民法院应当宣告该企业破产,并且按照本法第九条的规定重新登记债权。    With respect to an enterprise that, on the expiration of the period of reorganization, is unable to repay debts in accordance with the settlement agreement, the people's court shall declare such enterprise bankrupt, and shall re-register the claims in accordance with the provisions of Article 9 of this Law.
整顿期满,企业不能按照和解协议清偿债务的,人民法院应当宣告该企业破产,并且按照本法第九条的规定重新登记债权。    With respect to an enterprise that, on the expiration of the period of reorganization, is unable to repay debts in accordance with the settlement agreement, the people's court shall declare such enterprise bankrupt, and shall re-register the claims in accordance with the provisions of Article 9 of this Law.
违反前款规定的,财政、税务机关可以处以罚款,工商行政管理机关可以责令停止营业或者吊销营业执照。    With respect to any foreign-capital enterprise which violates the provisions in the preceding paragraph, the competent departments for financial and tax affairs may impose a fine, and the administrative department for industry and commerce may order to suspend its business operations or revoke its business license.
破产企业有前款所列行为的,清算组有权向人民法院申请追回财产。追回的财产,并入破产财产。    With respect to bankrupt enterprises which have committed acts listed in the previous paragraphs, the liquidation team has the right to apply to the people's court to recover the property, which shall be added to the bankruptcy property.
破产企业有前款所列行为的,清算组有权向人民法院申请追回财产。追回的财产,并入破产财产。    With respect to bankrupt enterprises which have committed acts listed in the previous paragraphs, the liquidation team has the right to apply to the people's court to recover the property, which shall be added to the bankruptcy property.
破产企业有前款所列行为的,清算组有权向人民法院申请追回财产。追回的财产,并入破产财产。    With respect to bankrupt enterprises which have committed acts listed in the previous paragraphs, the liquidation team has the right to apply to the people's court to recover the property, which shall be added to the bankruptcy property.
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