- 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)
- （六）由残疾人的组织直接进口供残疾人专用的物品； (6) Articles imported directly by the organizations of the disabled for special use by the disabled; and
- 6、 持有至到期投资应分别列示各项目的期初、期末账面余额。 (6) As regards investments held until maturity, it is required to separately list the beginning and ending book balance of each item thereunder.
- （六）纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆举办文化活动的门票收入，宗教场所举办文化、宗教活动的门票收入； (6)?????? Admission incomes for cultural activities held by memorial halls, museums, cultural centers, administrative institutions for sites protected for historical and cultural value, art galleries, exhibition halls, academies of painting and calligraphy and libraries; and admission incomes for cultural and religious activities held at places of religious worship; and
- 7、 买入返售证券按交易场所披露买入返售证券的期初数、期末数和到期约定返售金额。 (7) As regards reserve-repo securities, it is required to make disclosure of the beginning balance, ending balance and the agreed reserve repo price at maturity of reserve-repo securities at each trading place.
- （七）对有证据证明已经或者可能转移、隐匿违法资金等涉案财产或者隐匿、伪造、毁损重要证据的，可以申请人民法院冻结或者查封。 (7)???? Applying the people’s courts to freeze or sequester involved assets including illegal funds which, according to evidences, have been or may be transferred or hidden, and main evidences, according to evidences, may be hidden, counterfeited or damaged.
- 8、 长期股权投资应分别列示各被投资单位的期初数和期末数以及当期及累计未确认的投资损失金额。 (8) As regards long-term equity investment, it is required to separately list the beginning balance, ending balance and current and accumulative amounts of unrecognized investment losses of each invested entity.
- 9、 固定资产应按原值、累计折旧、固定资产减值准备和固定资产账面价值合计等类别分项列示期初余额、本期增加额、本期减少额及期末余额。固定资产中如有在建工程转入、出售、置换、抵押、担保或封存等情况，应予以说明。 (9) As regards fixed assets, it is required to separately list the beginning balance, the accrual at current period, the reduced amount at current period and the ending balance under categories of initial value, accumulated depreciation, fixed assets depreciation reserves and fixed assets book value. In the case of transfer-in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given.
- 一、 关于原外商投资企业的外国投资者再投资退税政策的处理 1. About how to treat the former tax-refund policies in respect of re-investments of foreign investors of foreign-invested enterprises.
- 一、认真做好《暂行办法》实施的各项准备工作。建立招标投标违法行为记录公告制度，是建立招标投标市场诚信机制的重要措施和有效办法。各地要抓紧按照《暂行办法》要求建立本行政区域招标投标违法行为记录公告平台；已经建立的，应按照《暂行办法》规定进一步规范完善。 1. All preparations for the implementation of the Interim Measures shall be made. The establishment of the system of announcement of records of illegal behaviors in tendering and bidding is an important and effective measure for establishing the credit system in the tendering and bidding market. All regions shall create platforms of their own administrative districts for announcement of records of illegal behaviors in tendering and bidding according to the Interim Measures as soon as possible; those who have established platforms shall further regulate and improve their platforms in accordance with the Interim Measures.
- 一、自2004年1月1日起，允许香港服务提供者和澳门服务提供者在内地设立独资广告公司。 1. As of Jan.1, 2004, service providers from Hong Kong and Macao are allowed to establish wholly Hong Kong/Macau-invested advertising enterprises.
- （一） 对资产负债表中的资产、负债项目注释期末期初比较数据，一般最左侧为期末数；利润表项目应按照比较财务报表列示本期数和上期数并说明变动情况，最左侧为本期数。 1. As regards the comparative data between the beginning and end of the reporting period as contained in the notes to the item of assets and debts in the balance sheet, as a general rule, the most left column is the data for the end of the reporting period; the item of profit statement shall list the comparative data between the current reporting period and the previous reporting period according to the comparative financial statements and explain the changes, the most left is the data for the current reporting period.
- 二〇〇八年四月十六日 16-Apr-08
- 二○○八年四月十六日 16-Apr-08
- 二、 关于外国企业从我国取得的利息、特许权使用费等所得免征企业所得税的处理 2. About how to treat foreign enterprises' enterprise-income-tax-exempt income from China such as interests and loyalties
- 二、严格执行《暂行办法》各项规定。各省级行政主管部门应按照《暂行办法》规定的公告类别、公告内容、公告期限及相关程序要求发布公告，确保公告行为的准确、及时和客观。省级有关行政主管部门公告的招标投标违法行为行政处理决定，应按要求抄报相应国务院行政主管部门。 2. All provisions stated in the Interim Measures shall be strictly carried out. All provincial administrative competent departments shall issue announcements according to requirements on types, contents, terms and relevant processes of announcements provided in the Interim Measures to ensure the behavior of announcement are accurate, timely and objective. The administrative punishment decisions on illegal behaviors in tendering and bidding announced by relevant provincial administrative competent departments shall be reported to relevant administrative competent departments under the State Council.
- （二） 不常见的报表项目、名称反映不出其性质或内容的报表项目，应说明该项目的具体情况。金额异常或年度间变动异常的报表项目（如占公司报表日资产总额5%或报告期利润总额10%以上，且两个期间的数据变动幅度达30%以上的），应具体说明原因。 2. As regards infrequent items or items whose name does not reflect their nature or content, it is required to make specific explanations thereon. As regards any abnormal amounts or any abnormally changed items presented in the statements (for example: the amount as changed accounts for 5% of the total assets of the reporting date or 10% or more of the total amount of profits in the reporting period, and the extent of change in the data between the two reporting periods is 30% or more), the Company shall give concrete reasons.
- 三、 关于享受定期减免税优惠的外商投资企业在2008年后条件发生变化的处理 3. About how to treat the foreign-invested enterprises that enjoy a certain period of tax reduction or exemption preferential treatment with the conditions changed after 2008
- 三、各省级行政主管部门在公告工作中遇到的问题，应及时向相应国务院行政主管部门反映。 3. All provincial administrative competent departments shall report to the administrative competent departments under the State Council about issues encountered in announcement in a timely manner.
- 新建、改建、扩建建设项目，应当配套建设节水设施。节水设施应当与主体工程同时设计、同时施工、同时投产使用。 ? A new, reconstruction or expansion project shall have water-saving facilities under construction. Such water-saving facilities shall be designed, built and used at the same time with the principal part of the project.
- 利用财政性资金引进循环经济重大技术、装备的，应当制定消化、吸收和创新方案，报有关主管部门审批并由其监督实施；有关主管部门应当根据实际需要建立协调机制，对重大技术、装备的引进和消化、吸收、创新实行统筹协调，并给予资金支持。 ? Any entity using fiscal capital to introduce main technologies and equipment relevant to circular economy shall make a plan for digestion, absorption and innovation, submit the plan to competent departments for approval and implement it under the supervision of such departments. Competent departments shall establish a coordination system according to actual needs to make a comprehensive coordination of the introduction, digestion, absorption and innovation of such main technologies and equipment, and give a financial support.
- 基层人民法院管辖县、县级市或者区的公司登记机关核准登记公司的解散诉讼案件和公司清算案件；中级人民法院管辖地区、地级市以上的公司登记机关核准登记公司的解散诉讼案件和公司清算案件。 A base people’s courts shall have the jurisdiction over the cases for dissolution and liquidation of the companies registered upon approval of the company registration organs at the level of county, city or district. An intermediate people’s court shall have the jurisdiction over the cases for dissolution and liquidation of the companies registered upon approval of the company registration organs at or above the level of municipality
- 指具体执行合同发货报关的单位。配额以及配额招标商品的发货人应与出口商保持一致。 A consignor is the entity that carries out the specific consignment and customs declaration under a contract. The consignor of commodities under a quota or quota bidding shall be the exporter.
- 指具体执行合同发货报关的单位。配额以及配额招标商品的发货人应与出口商保持一致。 A consignor is the entity that carries out the specific consignment and customs declaration under a contract. The consignor of commodities under a quota or quota bidding shall be the exporter.
- 要从银行自身发展战略、市场定位出发，培养一批优秀的小企业作为将来忠实的优质客户群体。 A group of outstanding small-sized enterprises should be cultivated according to the developing strategies and market orientations of banks as the future customers with high loyal quality.
- 发证机构发放出口许可证前在此栏加盖《中华人民共和国出口许可证专用章》。 A releasing authority shall affix a Special Seal for Export License of the People's Republic of China in this column before the release of an export license.
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