- 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)
- 第八十七条 指定商业银行有下列情形之一的，由国务院证券监督管理机构责令改正，给予警告，没收违法所得，并处以违法所得1倍以上5倍以下的罚款； Article 87 Where a designated bank is in any of the following circumstances, it shall be ordered to correct and given a warning by the securities regulatory agency of the State Council. The illegal proceeds shall be confiscated and a fine of 1-5 times of the illegal proceeds shall be imposed.
- 第八十八条 违反本条例的规定，有下列情形之一的，责令改正，给予警告，并处以3万元以上20万元以下的罚款；对直接负责的主管人员和其他直接责任人员，给予警告，可以处以3万元以下的罚款： Article 88 Where a securities firm is in any of the following circumstances in violation of provisions hereof, it shall be ordered to correct and given a warning. A fine of RMB30,000 up to RMB200,000 shall be imposed. The person-in-charge and any other person directly responsible shall be given a warning and imposed a fine less than RMB30,000:
- 第八十九条 违反本条例的规定，有下列情形之一的，责令改正，给予警告，没收违法所得，并处以违法所得等值罚款；没有违法所得或者违法所得不足3万元的，处以3万元以下的罚款；情节严重的，撤销任职资格或者证券从业资格： Article 89 Where any person is in any of the following circumstances in violation of provisions hereof, he/she shall be ordered to correct and given a warning. The illegal proceeds shall be confiscated and a fine equaled to the illegal proceeds shall be imposed. Where there are no illegal proceeds or the illegal proceeds are less than RMB30,000, a fine less than RMB30,000 shall be imposed. Under any serious circumstances, the relevant post-holding qualification or securities practice qualification thereof shall be revoked.
- 第八条 中国证监会依法对上市公司重大资产重组行为进行监管。 Article 8??? The CSRC shall supervise material assets reorganization of listed companies according to the law.
- 第八条 证券公司有下列情形之一的，国务院证券监督管理机构可以对其证券经纪等涉及客户的业务进行托管；情节严重的，可以对该证券公司进行接管： Article 8 If a securities firm meets the following conditions, the securities regulatory authority under the State Council can hold custody of business involving customer such as securities brokerage; if it’s serious, the securities firm can be taken over:
- 第八条 应税所得率按下表规定的幅度标准确定： Article 8 Taxable income rates should be clarified according to the following prescribed ranges:
- 第九条合规总监应当具备下列任职条件： Article 9 Compliance director shall meet the following condition for the position:
- 第九条 注册会计师在审计过程中应该对公司的违法违规、违反内部规章制度、违反合同契约等事项予以适当关注，并充分考虑该类事项对会计报表和审计报告的影响。 Article 9 Certified public accountant shall pay proper attention to the Company's acts violating the law, internal regulations or contractual stipulations, and take into full consideration the impact of such issues on accounting statements and auditing reports.
- 第九条 进口的应税消费品，按照组成计税价格计算纳税。 Article 9 Consumption tax on imported consumer goods shall be computed on the basis of composite assessable price.
- 第九条 企业事业单位应当建立健全管理制度，采取措施，降低资源消耗，减少废物的产生量和排放量，提高废物的再利用和资源化水平。 Article 9 Enterprises and institutions shall establish a sound management system and take measures to reduce resource consumption and the generation and discharge of wastes, and improve their recycling and resource recovery level.
- 第九条 设立中外合营广告企业，除符合有关法律、法规规定的条件外，还应具备以下条件： Article 9 Establishing a Sino-foreign advertising joint venture, an applicant shall meet the following requirements besides the conditions as provided for in the relevant laws and regulations:
- 第九条 财务报表项目 Article 9 Items of financial statements:
- 第九条 证券公司的股东应当用货币或者证券公司经营必需的非货币财产出资。证券公司股东的非货币财产出资总额不得超过证券公司注册资本的30%。 Article 9 Shareholders of securities firms shall make capital contribution by monetary property or non-monetary property necessary for the operation of the securities firms. The non-monetary property amount shall not exceed 30% of registered capital of securities firms.
- 第九条 区内企业外汇账户统一纳入外汇账户管理信息系统进行管理。区内企业经常项目外汇收支，包括收汇、付汇、结汇、购汇均应通过外汇账户进行。 Article 9 The foreign exchange accounts of the enterprises in the area herein shall be administered uniformly by foreign exchange account information system. The foreign exchange collection and payment under current account of the enterprises in the area herein, including foreign exchange collection, foreign exchange remittance, foreign exchange settlement, foreign exchange purchase shall be handled via foreign exchange account.
- 第九条 境内机构、境内个人的外汇收入可以调回境内或者存放境外；调回境内或者存放境外的条件、期限等，由国务院外汇管理部门根据国际收支状况和外汇管理的需要作出规定。 Article 9 The foreign exchange incomes of domestic organs and individuals may be transferred to China or deposited in overseas countries. The conditions and terms for transferring to China or depositing in overseas countries shall be provided by the administration of foreign exchange under the State Council according to balance of international payments and the needs for foreign exchange control.
- 第九条 发证机构对出口许可证申请的审核程序是： Article 9 The procedures for a releasing authority to examine an application for an export license shall be as follows:
- 第九条 发证机构对出口许可证申请的审核程序是： Article 9 The procedures for a releasing authority to examine an application for an export license shall be as follows:
- 第九条? 违法行为记录公告期限为六个月。公告期满后，转入后台保存。 Article 9 The term of announcement of records on illegal behaviors lasts six months. Records shall be reserved in background upon expiration of announcement term.
- 第九条 纳税人兼营免税、减税项目的，应当分别核算免税、减税项目的营业额；未分别核算营业额的，不得免税、减税。 Article 9 Where a taxpayer is concurrently engaged in items with tax exemption or reduction, the turnover of the items with tax exemption or reduction shall be accounted separately; and if the turnover has not been accounted separately, no tax exemption or reduction is allowed.
- 第九条? 人民法院指定的清算组成员有下列情形之一的，人民法院可以根据债权人、股东的申请，或者依职权更换清算组成员： Article 9 Where any members of a liquidation group designated by the people’s court are under any of the following circumstances, the people’s court may replace these members upon the application of any creditors and shareholders, or upon the authority:
- 第九条 纳税人购进货物或者应税劳务，取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定的，其进项税额不得从销项税额中抵扣。 Article 9 Where the deduction vouchers of VAT for the taxpayers purchasing goods or taxable services are not in compliance with laws, administrative regulations or the relevant provisions of the tax competent authorities under the State Council, no input tax shall be credited against the output tax.
- 第九十条 证券公司违反规定收取费用的，由有关主管部门依法给予处罚。 Article 90 Where a securities firm collects charges in violation of provisions, it shall be punished by the competent authority according to law.
- 第九十一条 证券公司经营证券业务不符合本条例第二十六条第三款规定的，应当在国务院证券监督管理机构规定的期限内达到规定要求。 Article 91 Where securities businesses operated by a securities firm are not in accordance with provisions prescribed in Item 3 of Article 26 hereof, it shall meet requirements within the period prescribed by the securities regulatory agency under the State Council.
- 第九十二条 证券公司客户的交易结算资金存管方式不符合本条例第五十七条规定的，国务院证券监督管理机构应当责令其限期调整。 Article 92 Where a custody manner of trading clearing funds of clients of a securities firm is not in accordance with provisions prescribed in Article 57 hereof, the securities firm shall be ordered to made adjustment within certain period by the securities regulatory agency of the State Council.
- 第九十三条 经国务院证券监督管理机构批准，证券公司可以向股东或者其他单位借入偿还顺序在普通债务之后的债，具体管理办法由国务院证券监督管理机构制定。 Article 93 A securities firm can borrow debts, which may be repaid after general debts from shareholders or other entities with approval of the securities regulatory agency under the State Council. Specific measures for administration shall be formulated by the securities regulatory agency under the State Council.
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