- 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)
- *1．一般商品的批发、零售、物流配送 *1.Wholesale, retail and logistic distribution of general goods
- *2．图书、报纸、期刊的批发、零售业务 *2.Wholesale or retail business of books, newspaper and periodicals
- *3．水上运输公司 *3.Water Transportation companies
- *7．成品油批发及加油站建设、经营 *7.Wholesaling product oil. and construction and operation of gasoline stations
- 汇票上未记载承兑日期的，以前条第一款规定期限的最后一日为承兑日期。 .Where the date of acceptance is not specified on a bill of exchange, the last day of the period specified in the first paragraph of the preceding Article is the date of acceptance.
- 二、按本批复规定进行税务处理，涉及补税或者退税的，按《中华人民共和国税收征收管理法》及其实施细则的有关规定办理。 2. Where the taxation treatment is dealt with in accordance with the present Reply, and the tax repayment or refund is involved, it shall be dealt with under the Law of the People's Republic of China on the Administration of Tax Collection and the detailed rules for the implementation thereof.
- （二）以往分配的配额是否得到充分使用； 2. whether the quotas in the past have been fully used;
- （二）核心资本充足率不低于4%； 2. With adequacy ratio of the core capital not less than 4 percent;
- （二）水上运输公司：外资比例不超过49% 2.Water transportation companies.: The proportion of foreign investment shall not exceed 49%.
- (三)使用国家级、最高级、最佳等用语； 3. Words such as State level, highest level or the best etc.;
- (三)含有违反农药安全使用规程的文字、语言或者画面的； 3. Written or oral language or pictures that violate the procedures for the safe use of farm chemicals; and
- 9、一般商品的批发、零售、物流配送：限定条件见限制类第（五） 9.Wholesale, retail and logistic distribution of general goods: As described in No. 5 of Notes for Catalogue of Restricted Industries of the Attachment
- 外资企业的外籍职工的工资收入和其他正当收入，依法缴纳个人所得税后，可以汇往国外。 Wages, salaries and other legitimate income earned by foreign employees inan enterprise with foreign capital may be remitted abroad after the payment of individual income tax in accordance with the law.
- （一）所欠职工工资和劳动保险费用； wages, salaries and social insurance benefits due to its employees;
- 董事会董事长、副董事长或者联合管理委员会主任、副主任的产生办法由合作企业章程规定； Ways of appointing the chairman, deputy-chairman of the board or the director, deputy-director of the committee shall be regulated in the articles of association.
- 近接部分地区来文，要求税务总局明确外商投资企业以包工包料方式委托承建企业采购的国产设备的退税审核程序。经研究，现将有关问题通知如下： We have received letters from some areas recently requesting the State Administration of Taxation to clear the examination and approval procedures for refund of taxes levied on purchase of domestic equipment by construction enterprises entrusted by foreign-funded enterprises through contracting for labor and materials. Upon study, a circular on relevant issues is hereby rendered as follows:
- 你局《关于对外资企业开征土地使用税设立过渡期的请示》（厦地税发〔2007〕50号）收悉。经研究，批复如下： We have received your Request for Establishment of Transitional Period for the Levy of Land Use Tax of foreign-funded enterprises (Xia Di Shui Fa [2007] No.50). Upon study, we hereby render a reply as follows:
- 你局《甘肃省国家税务局关于耐驰（兰州）泵业有限公司政府补贴收入是否缴纳企业所得税问题的请示》（甘国税发[2006]146号）收悉。现批复如下： We have received your Request for Instructions on Whether Netzsch (Lanzhou) Pumps Co., Ltd. Should Pay Enterprise Income Tax on Its Income from Government Subsidies (Gan Guo Shui Fa [2006] No. 146). We hereby render a reply as follows:
- 你局《关于青岛松下电子部品（保税区）有限公司能否享受产品出口企业税收优惠问题的请示》（青国税发[2006]125号）收悉。 We have received your Request for Instructions on Whether Qingdao Malsushila Electronic Components (Free Trade Zone) Co., Ltd. May Enjoy the Tax Preference for Export Enterprises (Qing Guo Shui Fa [2006] No.125).
- 现就所涉及的如何确定外商投资产品出口企业出口产品产值比例问题批复如下： We hereby render the reply in respect of how to determine the production value proportion of the exported products of foreign-invested exportenterprises as follows:
- 公司解散、依法被责令关闭或者被宣告破产的，由证券交易所终止其公司债券上市，并报国务院证券监督管理机构备案。 When a company is disbanded, ordered to close in accordance with law, or announced bankrupt, the stock exchanges shall terminate the listing of its bonds and report for the record to the securities regulatory body under the State Council.
- 采用数据电文形式订立合同，收件人指定特定系统接收数据电文的，该数据电文进入该特定系统的时间，视为到达时间；未指定特定系统的，该数据电文进入收件人的任何系统的首次时间，视为到达时间。 When a contract is concluded by the exchange of electronic messages, if the recipient of an electronic message has designated a specific system to receive it, the time when the electronic message enters into such specific system is deemed its time of arrival; if no specific system has been designated, the time when the electronic message first enters into any of the recipient's systems is deemed its time of arrival.
- ?? 以死亡为给付保险金条件的合同，自成立之日起满二年后，如果被保险人自杀的，保险人可以按照合同给付保险金。 When a contract stipulates death as a prerequisite for the payment of the insurance benefits, the insurer may effect the payment of the insurance benefits in accordance with the contract if the insured commits suicide two (2) years or more after the formation of the contract.
- 外资企业研究决定有关职工奖惩、工资制度、生活福利、劳动保护和保险问题时，工会代表有权列席会议。外资企业应当听取工会的意见，取得工会的合作。 When a foreign-capital enterprise holds discussions on problems concerning the commendation and punishment of workers and staff members, the wage system, welfare benefits, labor protection and labor insurance, representatives of the trade union shall have the right to attend the discussions as nonvoting attendants. A foreign-capital enterprise shall listen to the opinions of the trade union, and win its cooperation.
- 股份有限公司为增加注册资本发行新股时，股东认购新股应当按照本法设立股份有限公司缴纳股款的有关规定执行。 When a joint stock limited company is to issue new shares for the purpose of increasing its registered capital, the shareholders' subscription for the new shares shall be carried out in accordance with the provisions hereof concerning payment of share proceeds for the establishment of a joint stock limited company.
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