- 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)
- 当事人请求变更的，人民法院或者仲裁机构不得撤销。 Where a party petitions for amendment of the contract, the People's Court or arbitration institution may not cancel the contract instead.
- 当事人没有确切证据中止履行的，应当承担违约责任。 Where a party suspends performance without conclusive evidence, it shall be liable for breach of contract.
- 伪造营业执照的，责令停业，没收违法所得，处以五千元以下的罚款。构成犯罪的，依法追究刑事责任。 Where a person falsifies the business license of a sole proprietorship enterprise, he shall be ordered to cease his business, and any illegal income shall be confiscated, and he shall be fined not more than five thousand Yuan. Where such act constitutes a crime, criminal liability shall be imposed in accordance with the law.
- 票据债务人的民事行为能力，依照其本国法律为无民事行为能力或者为限制民事行为能力而依照行为地法律为完全民事行为能力的，适用行为地法律。 Where a person liable for a negotiable instrument is regarded as one having civil disability or limited civil ability according to the law of his own country, but as one having full civil ability according to the law of the place of his conduct, the law of the place of his conduct shall apply.
- 如口岸县不具备条件，可在口岸上属州（或地区、市）保留一家，其它的一律撤销、合并或取消其边境小额易货贸易经营权。 where a port county does not meet the prescribed requirements, a trading company at the region (or prefecture, municipality) level, over the port may be retained; as to the other companies, they shall all be abolished or merged, or their right to handle petty barter trade in the border areas shall be revoked.
- 技术进口项目需经有关部门批准的，还应当提交有关部门的批准文件。 Where a project of technology import needs to be approved by the relevant department, the documents of approval thereby shall also be submitted.
- 个人独资企业登记事项发生变更时，未按本法规定办理有关变更登记的，责令限期办理变更登记；逾期不办理的，处以二千元以下的罚款。 Where a registered item of a sole proprietorship enterprise has changed, if amendment registration is not carried out in accordance herewith, the sole proprietorship enterprise shall be ordered to carry out such registration within a prescribed time limit; where amendment registration is not carried out within the prescribed time limit, the sole proprietorship enterprise shall be fined not more than two thousand Yuan.
- 约定提成支付的，当事人应当在合同中约定查阅有关会计帐目的办法。 Where a royalty payment is prescribed, the parties shall prescribe in the contract a method for inspection of the relevant accounting books.
- 约定提成支付的，可以按照产品价格、实施专利和使用技术秘密后新增的产值、利润或者产品销售额的一定比例提成，也可以按照约定的其他方式计算。提成支付的比例可以采取固定比例、逐年递增比例或者逐年递减比例。 Where a royalty payment method is prescribed, the royalty may be calculated as a percentage of the product price, any increase in product value resulting from exploitation of the patent or use of the technical secret, profit, or product sales, and may also be calculated by any other method prescribed by the parties. The royalty rate may be fixed or subject to annual increase or decrease.
- 证券公司代销证券的，应当在代销期满后的十五日内，与发行人共同将证券代销情况报国务院证券监督管理机构备案。 Where a securities company underwrites stocks on a commission basis, it shall report the stock sale jointly with the issuer to the securities regulatory body under the State Council for record within 15 days after the expiry of the period for underwriting the stock issue on a commission basis.
- 有限责任公司的股东或者股份有限公司的发起人改变姓名或者名称的，应当自改变姓名或者名称之日起３０日内申请变更登记。 Where a shareholder of a limited liability company or a promoter of a company limited by shares changes its name or title, the registration of change shall be applied for within 30 days from the change of name or title.
- 投资人委托或者聘用他人管理个人独资企业事务，应当与受托人或者被聘用的人签订书面合同，明确委托的具体内容和授予的权利范围。 Where a sole proprietor appoints or hires another person to manage the affairs of the sole proprietorship enterprise, he shall conclude with the agent or employee a written contract prescribing the entrusted affairs and the scope of authority granted.
- 纳税人未按照前款规定期限缴纳税款的，扣缴义务人未按照前款规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款千分之二的滞纳金。 Where a taxpayer fails to pay tax within the time limit as prescribed in the preceding Paragraph or a withholding agent fails to remit tax within the time limit as prescribed in the preceding Paragraph, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within the prescribed time limit, impose a fine on a daily basis at the rate of 0.2% of the amount of tax in arrears, commencing on the day the tax payment is in default
- 限制出口的技术需经有关部门进行保密审查的，按照国家有关规定执行。 Where a technology restricted from export requires confidential examination by the relevant department, the relevant regulations of the State shall be complied with.
- 第三人对保管人提起诉讼或者对保管物申请扣押的，保管人应当及时通知寄存人。 Where a third person has initiated a suit against the depository or has applied for attachment of the deposit, the depository shall timely notify the depositor.
- 国有独资公司发行公司债券，应由国家授权投资的机构或者国家授权的部门作出决定。 Where a wholly state-owned company is to issue company bonds, the decision shall be made by the state authorized investment entity or state authorized department.
- 扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额占应缴税额的百分之十以上并且数额在一万元以上的，依照关于惩治偷税、抗税犯罪的补充规定第一条的规定处罚；数额不满一万元或者数额占应缴税额不到百分之十的，由税务机关追缴其不缴或者少缴的税款，处以不缴或者少缴的税款五倍以下的罚款。 Where a withholding agent fails to pay or underpays the tax which has been withheld or collected through the adoption of the means as specified in the preceding Paragraph, and where the amount of tax evaded accounts for more than ten percent of the amount of tax payable and is over Renminbi 10000 Yuan, a punishment shall be imposed on the withholding agent in accordance with the provisions stipulated in Article 1 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax evaded is under Renminbi 10000 Yuan or accounts for not more than ten percent of the amount of tax payable, the tax authorities shall pursue the payment of the amount of tax the withholding agent has failed to pay or underpaid and impose a fine of not more than five times the amount of tax which has not been paid or underpaid
- 法律、行政法规规定变更合同应当办理批准、登记等手续的，依照其规定。 Where amendment to the contract is subject to any procedure such as approval or registration, etc. as required by a relevant law or administrative regulation, such provision applies.
- 承兑人或者付款人因违法被责令终止业务活动的，有关行政主管部门的处罚决定具有拒绝证明的效力。 Where an acceptor or a drawee is ordered to stop business activities for violation of law, the decision on punishment made by a competent administrative department shall have the effect as proof of dishonor.
- 被聘任的合伙企业的经营管理人员，超越合伙企业授权范围从事经营活动，或者因故意或者重大过失，给合伙企业造成损失的，依法承担赔偿责任。 Where an appointed management personnel causes loss to the partnership as a result of conducting business beyond the scope authorized by the partnership, or due to his willful misconduct or gross negligence, he shall be liable for damages in accordance with the law.
- 当事人在仲裁协议或合同中的仲裁条款订明由中国国际贸易促进委员会/中国国际商会仲裁或由中国国际贸易促进委员会/中国国际商会的仲裁委员会仲裁的,均应视为双方当事人一致同意由中国国际经济贸易仲裁委员会仲裁。 Where an arbitration agreement or an arbitration clause contained in the contract provides for arbitration by China Council for the Promotion of International Trade/China Chamber of International Commerce or by the arbitration commission or court of arbitration of China Council for the Promotion of International Trade/China Chamber of International Commerce, it shall be taken that the parties have unanimously agreed that the arbitration shall be conducted by China International Economic and Trade Arbitration Commission.
- 企业使用外文名称的，其外文名称应当与中文名称相一致，并报登记主管机关登记注册。 Where an enterprise also uses a name in foreign language, the name in foreign language shall conform to its Chinese name and also shall be registered with the competent registration authority.
- 企业在外地设立的分支机构或者从事生产、经营的场所，还应当登记总机构名称、地址、法定代表人、主要业务范围、财务负责人。 Where an enterprise establishes a branch operation or premises engaging in production or business operations in an other district, the enterprise must also register its head office's name, address, legal representative, scope of business, main area of business and name of the party in charge of finance matters.
- 企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本(费用)加合理的利润等方法予以核定，确定其应纳税所得额。 Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost (expense) plus reasonable profits.
- 企业开办初期有亏损的，可以依照税法第十一条的规定逐年结转弥补，以弥补后有利润的纳税年度为开始获利年度。 Where an enterprise suffers losses during the early stages after establishment, such losses may be made up by the income of the following tax year in accordance with the provisions of Article 11 of the Tax Law. The first profit-making year shall be the year in which profits are obtained after such losses are made up.
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