- 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)
- 第四十七条 公司应详细分析影响其业务经营活动的各项风险因素，以及这些风险因素在报告期的具体表现情况。 Article 47 The Company shall present detailed analysis on all risk factors influencing its business operating activities and the specific performance of such factors during the reporting period.
- 第四十七条 国家实行有利于循环经济发展的政府采购政策。使用财政性资金进行采购的，应当优先采购节能、节水、节材和有利于保护环境的产品及再生产品。 Article 47 The State shall implement a government procurement policy conductive to promoting circular economy. Where any procurement uses fiscal capital, products and reproduced products that may save energy, water and materials and be conductive to environment protection shall be purchased preferentially.
- 第四十七条 金融机构有下列情形之一的，由外汇管理机关责令限期改正，没收违法所得，并处20万元以上100万元以下的罚款；情节严重或者逾期不改正的，由外汇管理机关责令停止经营相关业务： Article 47 Where any financial institution is in any of the following circumstances, foreign exchange control agencies shall order it to make corrections within a time limit, confiscate its illegal proceeds and impose a fine of RMB200,000 up to RMB1m; where it is under any serious circumstances or does not make any correction within the time limit, foreign exchange control agencies shall order it to stop operating relevant businesses;
- 第四十七条 经并购重组委审核后获得核准的重大资产重组实施完毕后，上市公司申请公开发行新股或者公司债券，同时符合下列条件的，本次重大资产重组前的业绩在审核时可以模拟计算： Article 47 After the completion of the execution of the material assets reorganization that have be examined and approved by the Review Committed of Merger, Acquisition and Reorganization, if the listed company applies for public issuance of new shares or company bonds and meets the following requirements, the performance before the material assets reorganization can be assessed based on a simulated basis during examination and verification:
- 第四十七条 重整程序终止，人民法院宣告证券公司破产的，国务院证券监督管理机构应当对证券公司做出撤销决定，人民法院依照《企业破产法》的规定组织破产清算。 Article 47 Once reorganization procedure is terminated and securities firm is announced of bankruptcy by people's court, the securities regulatory authority under the State Council should make revocation decision of the securities firm and people's court should organize bankruptcy liquidation based on the Enterprise Bankruptcy Law.
- 第四十八条 本条例所称融资融券业务，是指在证券交易所或者国务院批准的其他证券交易场所进行的证券交易中，证券公司向客户出借资金供其买入证券或者出借证券供其卖出，并由客户交存相应担保物的经营活动。 Article 48 Securities lending and borrowing referred to in this article means that in the securities trading at the stock exchange or other securities trading places that have been approved by the State Council, securities firms lend capital or securities to customers for them to buy or sell securities based on the corresponding collaterals provided by the customers.
- 第四十八条 公司应详细分析行业内竞争格局概况及公司所处的地位、公司的竞争优势及劣势。 Article 48 The Company shall make detailed analysis on the general situation of the competition pattern in the industry as well as its position, its competitive advantage and disadvantage.
- 第四十八条 县级以上人民政府及其有关部门应当对在循环经济管理、科学技术研究、产品开发、示范和推广工作中做出显著成绩的单位和个人给予表彰和奖励。 Article 48 The people’s governments above county level and their relevant departments shall commend and reward entities and individuals that make large contributions to the circular economic management, sci-tech research, and product development, demonstration and promotion.
- 第四十八条 有下列情形之一的，由外汇管理机关责令改正，给予警告，对机构可以处30万元以下的罚款，对个人可以处5万元以下的罚款： Article 48 Where any entity or individual is in any of the following circumstances, foreign exchange control agencies shall order it/him to make corrections and give a warning, and may impose a fine of less than RMB300,000 on the entity, or a fine of less than RMB50,000 on the individual:
- 第四十八条 本办法所称完整经营实体，应当符合下列条件： Article 48 The integrated business unit mentioned in the Measures should meet the following conditions:
- 第四十八条 国务院证券监督管理机构在处置证券公司风险工作中，履行下列职责： Article 48 Securities regulatory authority under the State Council should perform the following roles and responsibilities during risk management of the securities firm:
- 第四十九条 证券公司经营融资融券业务，应当具备下列条件： Article 49 A securities firm intending to start securities lending and borrowing business shall meet the following requirements:
- 第四十九条 公司应对其内部控制制度的完整性、合理性及有效性作出自我评价，并概要介绍报告期接受注册会计师进行内部控制评审的评价意见、公司对此所作的说明和相应的改进措施以及对前次自我评价或内控评价报告提出问题的整改情况等。 Article 49 The Company shall make self-evaluation on the integrity, reasonability and effectiveness of its internal control system, and present brief introduction to the auditing opinions of certified public accountants on its internal control system, the explanation thereon given by the Company and corresponding measures for improvement as well as information about the rectification of problems presented in the last self-evaluation or internal control evaluation report.
- 第四十九条 境内机构违反外汇管理规定的，除依照本条例给予处罚外，对直接负责的主管人员和其他直接责任人员，应当给予处分；对金融机构负有直接责任的董事、监事、高级管理人员和其他直接责任人员给予警告，处5万元以上50万元以下的罚款；构成犯罪的，依法追究刑事责任。 Article 49 Where any domestic organs violates provisions on foreign exchange control, except punishments according to provisions hereof, the directly liable person-in-charge or other directly liable persons shall be punished; directors, supervisors, senior managers who bear direct responsibility for the financial institution and other directly liable persons shall be given a warning and imposed a fine of RMB50,000 up to RMB500,000. Where any crime is constituted, criminal responsibilities shall be investigated.
- 第四十九条 县级以上人民政府循环经济发展综合管理部门或者其他有关主管部门发现违反本法的行为或者接到对违法行为的举报后不予查处，或者有其他不依法履行监督管理职责行为的，由本级人民政府或者上一级人民政府有关主管部门责令改正，对直接负责的主管人员和其他直接责任人员依法给予处分。 Article 49 Where any general administration for promoting circular economy or other competent department under the people’s governments above county level are found that it has any act in violation of the Law, or does not dispose any illegal act after having received reports or perform its responsibilities of administration and supervision according to law, the people’s government at the same level or a higher level shall order it to make corrections and punish the person-in-charge and others who have direct responsibilities.
- 第四十九条 未经核准擅自实施重大资产重组的，责令改正，可以采取监管谈话、出具警示函等监管措施；情节严重的，处以警告、罚款，并可以对有关责任人员采取市场禁入的措施。 Article 49 Where material assets reorganization is conducted without approval, correction is demanded, and regulatory measures such as regulatory talks or presentation of the letter of warning can be taken; if the circumstances are serious, warning and a fine shall apply, and relevant measures for banning the entry into the securities market against the relevant liable persons can be adopted.
- 第四十九条 处置证券公司风险过程中，发现涉嫌犯罪的案件，属公安机关管辖的，应当由国务院公安部门统一组织依法查处。有关地方人民政府应当予以支持和配合。 Article 49 During risk management process of the securities firm, if any suspected criminal case within jurisdiction of public security is found, it should be examined by public security department of the State Council. The related local government should provide support and cooperation.
- 第四条 上市公司实施重大资产重组，有关各方必须及时、公平地披露或者提供信息，保证所披露或者提供信息的真实、准确、完整，不得有虚假记载、误导性陈述或者重大遗漏。 Article 4? Where listed companies conduct material assets reorganization, interested parties shall disclose or provide information in a timely and fair manner, guarantee the authenticity, accuracy and integrity of the information disclosed or provided, and ensure that there are no falsified description, misleading statements or major omissions.
- 第四条? 上市公司拟实施重大资产重组的，董事会应当就本次交易是否符合下列规定作出审慎判断，并记载于董事会决议记录中： Article 4? Where the listed company intends to conduct material assets reorganization, the board of directors should make prudent judgment regarding whether the transaction meets the following requirements, and record accordingly in the meeting minutes of the board of directors:
- 第四条 税务机关应根据纳税人具体情况，对核定征收企业所得税的纳税人，核定应税所得率或者核定应纳所得税额。 Article 4 The tax organ shall, on the basis of the specific circumstance of a taxpayer subject to verification collection of enterprise income tax, verify its taxable income rate or payable amount of income tax.
- 第五条证券公司应当制定合规管理的基本制度，经董事会审议通过后实施。合规管理的基本制度应当包括合规管理的目标、基本原则、机构设置及其职责，以及违规事项的报告、处理和责任追究办法等内容。 Article 5 Securites companies shall formulate basic system for compliance management and implement it after approval from the BOD. Basic systems of compliance management include target, basic principle, organization structure, roles and responsibility of compliance management, report, handling and legal responsibility pursuing of violation.
- 第五条 外商投资广告企业符合规定条件，经批准可以经营设计、制作、发布、代理国内外各类广告业务，其具体经营范围，由国家工商行政管理总局或其授权的省级工商行政管理局依法予以核定。 Article 5 A foreign-invested advertising enterprise that meets the prescribed conditions may engage in designing, making, issuing, or acting as an agency of various advertisements businesses both home and abroad. The specific business scope shall be subject to the approval of the SAIC and its authorized administrations for industry and commerce at provincial level according to law.
- 第五条 证券公司按照国家规定，可以发行、交易、销售证券类金融产品。 Article 5 By obeying national regulations, securities firms can issue, trade and sell securities financial products.?
- 第五条 消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税（以下简称复合计税）的办法计算应纳税额。应纳税额计算公式： Article 5 Consumption tax shall adopt the advalorem rate and the unit assessment or the composite taxation of the advalorem rate and the unit assessment in computing of the tax payable. The formula for computing the tax payable is as follows:
- 第五条 纳税人销售货物或者应税劳务，按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额，为销项税额。销项税额计算公式： Article 5 For taxpayers selling goods or taxable services, the output tax shall be the VAT payable calculated on the basis of the sale amounts and the tax rates prescribed in Article 2 of the Regulations and collected from the purchasers. The formula for computing the output tax is as follows:
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