- 中国商业贸易法律法规中英数据库(一) 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(一)
- 第十九条? 有限责任公司的股东、股份有限公司的董事和控股股东，以及公司的实际控制人在公司解散后，恶意处置公司财产给债权人造成损失，或者未经依法清算，以虚假的清算报告骗取公司登记机关办理法人注销登记，债权人主张其对公司债务承担相应赔偿责任的，人民法院应依法予以支持。 Article 19 Where the shareholders of a company with limited liabilities, the directors and controlling shareholders of a joint stock company, and the actual controllers of a company maliciously dispose of company properties and hence cause losses to any creditors, or cheat the company registration organ to cancel the registration of the company with a false liquidation report without legitimate liquidation, if any creditors claim that the aforesaid shareholders, directors, controlling shareholders and actual controllers shall assume the corresponding civil liability for the debts of the company, the people’s court shall support the claim according to law.
- 第十九条 上市公司进行重大资产重组，应当由董事会依法作出决议，并提交股东大会批准。 Article 19 For the listed company to have material assets reorganization, the board of directors shall make a decision according to the law and submit it to the general meeting of shareholders for approval.
- 第十九条 证券公司同时有下列情形的，国务院证券监督管理机构可以直接撤销该证券公司： Article 19 If a securities firm appears the following situations, the securities regulatory authority under the State Council can directly revoke such securities firm:
- 第一条? 上市公司拟实施重大资产重组的，全体董事应当严格履行诚信义务，切实做好信息保密及停复牌工作。 Article 1? Where the listed company plans to execute material assets reorganization, all the directors shall perform the obligation of good faith, keep the information secret and do a good job in the suspension and resumption of trading of stocks.
- 第一条 为了规范上市公司重大资产重组行为，保护上市公司和投资者的合法权益，促进上市公司质量不断提高，维护证券市场秩序和社会公共利益，根据《公司法》、《证券法》等法律、行政法规的规定，制定本办法。 Article 1?? The Measures are formulated according to such laws and administrative regulations as the Company Law and the Securities Law to regulate material assets reorganization activities, protect the legitimate rights and interests of listed companies and investors, improve continuously the quality of listed companies, maintain the order of the securities market and safeguard the public interest.?????? ??
- 第一条 为了控制和化解证券公司风险，保护投资者合法权益和社会公共利益，保障证券业健康发展，根据《中华人民共和国证券法》（以下简称《证券法》）、《中华人民共和国企业破产法》（以下简称《企业破产法》），制定本条例。 Article 1 This Regulation is formulated with the purpose of controlling and eliminating risks of securities firms, protecting legal right of investors and social public interests, and ensuring healthy development of securities industry, based on Securities Law of People’s Republic of China (hereinafter referred to as Securities Law) and Law of the People’s Republic of China on Enterprise Bankruptcy (hereinafter referred to as Law on Enterprise Bankruptcy).
- 第一条 为了加强企业所得税征收管理，规范核定征收企业所得税工作，保障国家税款及时足额入库，维护纳税人合法权益，根据《中华人民共和国企业所得税法》及其实施条例、《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，制定本办法。 Article 1 With a view to strengthening the administration of collection of enterprise income tax, regulating the verification collection of enterprise income tax, ensuring the timeliness and full amount of state revenue and maintaining the taxpayers’ legitimate rights and interests, these Measures are formulated in accordance with the Enterprise Income Tax Law of the P.R.C., the Regulation on the Implementation of Enterprise Income Tax Law of P.R.C., the Law of P.R.C. on the Administration of Tax Collection as well as its Detailed Rules.
- 第二条在中华人民共和国境内设立的证券公司应当按照本规定实施合规管理。 Article 2 Securites companies that is set up in Chinese territory shall implement compliance management based on this provision.
- 第二条 本规定所称外商投资广告企业，是指依法经营广告业务的中外合资经营企业、中外合作经营企业（中外合资经营企业、中外合作经营企业本规定合称为中外合营广告企业，以下同），以及外资广告企业。 Article 2 ""Foreign-invested advertising enterprises"" herein refers to Sino-foreign equity joint ventures and Sino-foreign contractual joint ventures (hereinafter referred to as Sino-foreign advertising joint ventures, the same below) and wholly foreign-invested advertising enterprises that are lawfully engaging in advertising businesses.
- 第二条 凡根据《公司法》、《基金法》规定经批准设立的从事证券投资基金管理业务的有限责任公司或股份有限公司（以下简称“公司”）应当按照本准则的要求编制和披露年度报告。 Article 2 All limited liability companies and joint-stock companies (hereinafter referred to as Company) set up upon approval according to the provisions of the Company Law and the Fund Law to engage in securities investment fund management business shall prepare and disclose annual reports according to the requirements by the present Standards.
- 第二条 证券公司应当遵守法律、行政法规和国务院证券监督管理机构的规定，审慎经营，履行对客户的诚信义务。 Article 2 Securities firms should follow the law, administrative regulation and prescription of the securities regulatory agency under the State Council, run business prudently, and perform fiduciary duties to customers.
- 第二条 国务院外汇管理部门及其分支机构（以下统称外汇管理机关）依法履行外汇管理职责，负责本条例的实施。 Article 2 The administration of foreign exchange under the State Council as well as its branches (hereafter referred to as foreign exchange control agencies) shall fulfill their responsibilities on foreign exchange control and be responsible for the implementation of the provisions hereof according to law.
- 第二条 本法所称循环经济，是指在生产、流通和消费等过程中进行的减量化、再利用、资源化活动的总称。 Article 2 The Circular Economy herein is the general term for the activities of decrement, recycling and resource recovery in production, circulation and consumption.
- 第二条 公司应按照《企业会计准则》和本规定的要求，编制和披露财务报表附注。 Article 2 The Company shall prepare and make disclosure of notes to financial statements according to the requirements of the Accounting Standards for Enterprises and the present Provisions.
- 第二条? 对招标投标活动当事人的招标投标违法行为记录进行公告，适用本办法。 Article 2 The Measures is applicable to the announcement of records of illegal behaviors in tendering and bidding by agents concerned in tendering and bidding activities.
- 第二条 商务部授权配额许可证事务局（以下简称许可证局）对出口许可证签发工作进行统一管理、监督、检查和指导。 Article 2 The Quota and License Administrative Bureau (hereinafter referred to as the QLAB) shall be responsible for conducting the uniform administration, surveillance, inspection and guidance of the work on the release of an export license under the authorization of the Ministry of Commerce.
- 第二条 商务部授权配额许可证事务局（以下简称许可证局）对出口许可证签发工作进行统一管理、监督、检查和指导。 Article 2 The Quota and License Administrative Bureau (hereinafter referred to as the QLAB) shall be responsible for conducting the uniform administration, surveillance, inspection and guidance of the work on the release of an export license under the authorization of the Ministry of Commerce.
- 第二条 营业税的税目、税率，依照本条例所附的《营业税税目税率表》执行。 Article 2 The tax items and tax rates of business tax shall be subject to the Schedule of Items and Tax Rates of Business Tax attached to the Regulations.
- 第二条 消费税的税目、税率，依照本条例所附的《消费税税目税率表》执行。消费税税目、税率的调整，由国务院决定。 Article 2 The taxable items and tax rates of consumption tax shall be subject to the “Schedule of Items and Rates of Consumption Tax” attached to the Regulations, and the adjustments thereof shall be determined by the State Council.
- 第二条 增值税税率： Article 2 VAT rates:
- 第二条? 股东提起解散公司诉讼，同时又申请人民法院对公司进行清算的，人民法院对其提出的清算申请不予受理。人民法院可以告知原告，在人民法院判决解散公司后，依据公司法第一百八十四条和本规定第七条的规定，自行组织清算或者另行申请人民法院对公司进行清算。 Article 2 Where any shareholders file a lawsuit to dissolute a company and also apply to the people’s court for liquidation of the company, the people’s court shall not accept the application for liquidation. The people’s court may notify the plaintiff to voluntarily organize or separately apply to the people’s court for the liquidation of the company pursuant to provisions in Article 184 of the Company Law and Article 7 hereof after the people’s court has decided to dissolute the company.
- 第二条 在商务主管部门办理对外贸易经营权登记后从事货物贸易经营活动的区内企业，到注册地外汇局办理“对外付汇进口单位名录”和出口核销备案登记手续时，除《登记证》外，还需提供《对外贸易经营者备案登记表》、海关注册登记证明书。 Article 2 Where such enterprises in the area herein as are engaged in cargo trade operation after the commercial competent authority have handled operation registration for foreign trade hereof handle the Register of Importing Units Making Overseas Foreign Exchange Payments and export verification and cancellation record registration to the registered foreign exchange bureau, the enterprises herein shall submit the Record Registration Form of Foreign Trade Managers and the Customs Registration Certificate besides the Registration Certificate.
- 第二十条合规部门对合规总监负责，按照公司规定和合规总监的安排履行合规管理职责。合规部门承担的其他职责不得与合规管理职责相冲突。 Article 20 Compliance department is responsible for compliance director and perform compliance management role and responsibility according to company prescription and arrangement of the compliance director. Other responsibility that the compliance department has shalln’t be in conflict with role and responsibility of compliance management.
- 第二十条 银行业金融机构在经批准的经营范围内可以直接向境外提供商业贷款。 Article 20 Financial institutions in banking industry may offer foreign direct commercial loans within the approved business scopes.
- 第二十条? 公司解散应当在依法清算完毕后，申请办理注销登记。公司未经清算即办理注销登记，导致公司无法进行清算，债权人主张有限责任公司的股东、股份有限公司的董事和控股股东，以及公司的实际控制人对公司债务承担清偿责任的，人民法院应依法予以支持。 Article 20 For the dissolution of a company, the cancellation of registration shall be handled after the liquidation has been concluded according to law. Where the company handles deregistration without liquidation, hence causing liquidation of the company unable to be conducted, if any creditors claim that the shareholders of the company with limited liabilities, the directors and controlling shareholders of the joint stock company and actual controllers of the company shall jointly or severally assume the liability of liquidation for the debts of the company, the people’s court shall support the claim.
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