- 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)
- 退税款数额不满一万元的，由税务机关追缴其骗取的退税款，处以骗取税款五倍以下的罚款。 Where an entity or individual other than those as prescribed in the preceding Paragraph fraudulently obtains tax refund for export from the State, the tax authorities shall, in addition to pursuing the repayment of the tax refund the entity or individual has fraudulently obtained, impose a punishment on the entity or individual in accordance with the provisions stipulated in Paragraph 2 of Article 5 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 refund which has been fraudulently obtained is so small as not to constitute an offence, the tax authorities shall pursue the repayment of the tax refund the entity or individual has fraudulently obtained, and impose a fine of not more than five times the amount of tax refund which has been fraudulently obtained
- 承担资产评估、验资或者验证的机构因过失提供有重大遗漏的报告的，责令改正，情节较重的，处以所得收入一倍以上三倍以下的罚款，并可由有关主管部门依法责令该机构停业，吊销直接责任人员的资格证书。 Where an institution conducting assets appraisal, capital verification or testing and verification provides a report with material omission due to its negligence, it shall be ordered to make rectification, and where the circumstance is relatively serious, a fine of not less than 2 times but not more than 3 times the income so derived shall be imposed, and the relevant authority in charge may order such institution to cease operation, and revoke the qualification certificates of the persons directly responsible.
- 选择境外受托人管理保险外汇资金，应当充分考虑管理风险，委托管理的外汇资金应当适度分散。 Where an insurance company chooses overseas trustees to manage its foreign exchange insurance funds, the insurance company shall give enough consideration to the management risks and moderately diversify the funds for entrustment to different trustees.
- 保险公司违反本办法情节严重的，中国保监会可以限制其业务范围、责令其停止接受新业务或者吊销其经营保险业务许可证。 Where an insurance company violates these Measures seriously, the CIRC may restrict its business scope, order it to stop accepting new business or withdraw its license for conducting insurance business.
- 董事会召开临时会议，可以另定召集董事会的通知方式和通知时限。 Where an interim meeting of the board of directors is to be held, the method and time limit for notification for calling the interim meeting may be prescribed separately.
- 法律、行政法规规定设立有限责任公司必须报经审批的，还应当提交有关的批准文件。 Where any law or administrative regulations require that the establishment of a limited liability company be subject to examination and approval, the approval documents concerned shall also be submitted.
- 法律、行政法规规定须报经有关部门审批的，应当在申请设立登记时提交批准文件。 Where approval by the relevant authorities is required by law or administrative regulations, the approval document shall also be submitted when applying for establishment registration.
- 法律、行政法规规定需要经有关部门审批的，应当在申请设立登记时提交批准文件。 Where approval by the relevant authority is required by the relevant national statute or administrative regulations, the approval document shall be submitted at the time of applying for establishment registration.
- 登记管理机关准予注销登记的，发给注销证明文件，收缴登记证书、印章和财务凭证。 Where approval is granted for the nullification of registration by the registration administration organ, the certification of nullification shall be issued and the certificate of registration, seal(stamp) and financial vouchers withdrawn by it.
- 将公司资产以任何个人名义开立帐户存储的，没收违法所得，并处以违法所得一倍以上五倍以下的罚款。构成犯罪的，依法追究刑事责任。 Where company assets are deposited into an account established under an individual's name, the illegal gain shall be confiscated, and a fine of not less than 2 times but not more than 5 times of the illegal gain shall be imposed. Where such action constitutes a crime, criminal liability shall be imposed in accordance with the law.
- 按季度实际利润额预缴有困难的，可以按上一年度应纳税所得额的四分之一或者经当地税务机关认可的其他方法分季预缴所得税。 where difficulty exists in paying in advance on the basis of actual quarterly profits, the advanced quarterly payment of tax may be made according to one-fourth of the taxable income of the previous year or any other method approved by the local tax authorities.
- 法律、行政法规规定应当办理批准、登记等手续生效的，依照其规定。 Where effectiveness of a contract is subject to any procedure such as approval or registration, etc. as required by a relevant law or administrative regulation, such provision applies.
- 设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业，属于能源、交通、港口、码头或者国家鼓励的其他项目的，可以减按百分之十五的税率征收企业所得税， Where enterprises with foreign investment founded in the coastal economic open areas, in the old districts of the cities where the special economic zones or economic and technological development zones are located, or in other regions designated by the State Council, fall under the categories of energy, communications, harbor, docks or other projects which are encouraged by the State, the enterprise income tax may be charged at a reduced rate of 15 per cent.
- 外国企业从事合作开采石油资源的，合作者在分得原油时，即为取得收入，其收入额应当按参照国际市场同类品质的原油价进行定期调整的价格计算。 Where foreign enterprises are engaged in the co-operative exploration of petroleum resources, the partners thereto shall be deemed to receive income at the time of the division of the crude oil; the amount of income shall be computed according to a price which is adjusted periodically with reference to the international market prices of crude oil of similar quality.
- 外国企业不能提供财产原值的正确凭证的，由当地税务机关根据具体情况估定其财产的原值。 Where foreign enterprises are unable to provide correct certification of the original value of the property, the original value of the property shall be determined by the local tax authorities according to the specific circumstances thereof.
- 当事人为自己的利益不正当地阻止条件成就的，视为条件已成就；不正当地促成条件成就的，视为条件不成就。 Where in order to further its own interests, a party improperly impaired the satisfaction of a condition, the condition is deemed to have been satisfied; where a party improperly facilitated the satisfaction of a condition, the condition is deemed not to have been satisfied.
- 两个或者两个以上债权人以同一次债务人为被告提起代位权诉讼的，人民法院可以合并审理。 Where in suits of subrogation brought separately by two or more obligees, the same secondary obligor is named as the defendant, the People's Court may combine the suits for adjudication.
- 公司在进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者未清偿债务前分配公司财产的，责令改正，对公司处以隐匿财产或者未清偿债务前分配公司财产金额百分之一以上百分之五以下的罚款。对直接负责的主管人员和其他直接责任人员处以一万元以上十万元以下的罚款。构成犯罪的，依法追究刑事责任。 Where in the course of liquidation, the company conceals its assets, makes false statements in its balance sheet or schedule of assets, or distributes company assets prior to full repayment of company debts, it shall be ordered to make rectification, and the company shall be fined not less than 1 percent but not more than 5 percent of the value of the concealed assets, or the value of the assets distributed prior to full repayment of company debts. A fine of not less than 10,000 Yuan but not more than 100,000 Yuan shall be imposed on the supervisor directly in charge and the other person(s) directly responsible. Where such action constitutes a crime, criminal liability shall be imposed in accordance with the law.
- 以工业产权、非专利技术作价出资的金额不得超过有限责任公司注册资本的百分之二十，国家对采用高新技术成果有特别规定的除外。 Where industrial property or non-patented technology is contributed as capital at certain value, its valuation shall not exceed 20 percent of the total registered capital, except where the state makes special provisions for companies utilizing high and new technologies.
- 对已作出的批准如发现不符合本法规定的，应予撤销。尚未发行公司债券的，停止发行；已经发行公司债券的，发行的公司应当向认购人退还所缴款项并加算银行同期存款利息。 Where it has been discovered that an approval given for company bonds issue is not in compliance with the provisions hereof, such approval shall be revoked. If the company bonds have not been issued, the issue shall be terminated; if the company bonds have been issued, the issuing company shall return the proceeds paid by the subscribers together with the interest thereon as if they have been deposited in a bank for a like period.
- 发生少缴税款需要办理补税时，应当按照填开补税凭证当日的外汇牌价折合成人民币补缴税款。 Where it is necessary to complete procedures for supplementary tax payments in the case of underpayments of tax, the amount of supplementary tax payments shall be converted into Renminbi according to the foreign exchange rate at the date of issuance of the certificate for supplementary tax payments.
- 需要采用其他折旧方法的，可以由企业提出申请，经当地税务机关审核后，逐级上报国家税务局批准。 Where it is necessary to use any other method of depreciation, an application may be filed by an enterprise which, following examination and verification by the local tax authorities, shall be reported level-by- level to the State Tax Bureau for approval.
- 以后再次被认定为高新技术企业的，不得继续享受或者重新享受过渡性税收优惠。 Where it is once again approved as a high-tech enterprise later, it shall not continue to or re-enjoy the transitional preferential tax treatments.
- 法律、行政法规对民办非企业单位的监督管理另有规定的，依照有关法律、行政法规的规定执行。 Where laws and administrative regulations have separate provisions for the supervision and administration of people-run non-enterprise units, enforcement shall be carried out pursuant to the provisions of relevant laws and administrative regulations.
- 法律没有规定或者当事人没有约定解除权行使期限，经对方催告后在合理期限内不行使的，该权利消灭。 Where neither the law nor the parties prescribe a period for exercising termination right, failure by a party to exercise it within a reasonable time after receiving demand from the other party shall extinguish such right.
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