- 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)
- 第九十四条 外商投资证券公司的业务范围、境外股东的资格条件和出资比例，由国务院证券监督管理机构规定，报国务院批准。 Article 94 Business scopes, qualified conditions of overseas shareholders and their contributive proportions of a foreign-invested securities firm shall be formulated by the securities regulatory agency of the State Council and reported to the State Council for approval.
- 第九十五条 境外证券经营机构在境内经营证券业务或者设立代表机构，应当经国务院证券监督管理机构批准。具体办法由国务院证券监督管理机构制定，报国务院批准。 Article 95 Where an overseas securities operation agency operates securities businesses or sets up a representative agency in the boundary of China, it shall be approved by the securities regulatory agency under the State Council. Specific measures shall be formulated by the securities regulatory agency under the State Council.
- 第九十六条 本条例所称证券登记结算机构，是指《证券法》第一百五十五条规定的证券登记结算机构。 Article 96 The securities registration and clearing agency hereof refers to the securities registration and clearing agency prescribed in Article 155 of the Securities Law of the People’s Republic of China.
- 第九十七条 本条例自2008年6月1日起施行。 Article 97 This Regulation takes effect as of June 1, 2008.
- 第九条 中国证监会在发行审核委员会中设立上市公司并购重组审核委员会（以下简称并购重组委），以投票方式对提交其审议的重大资产重组申请进行表决，提出审核意见。 Article 9??? The CSRC shall set up a Review Committee of Merger, Acquisition and Reorganization of Listed Companies (hereinafter referred to as the “review committee”) in the Issuance Examination Committee, and shall vote on the material assets reorganization application submitted by the review committee and provide review opinions.
- 第九条 纳税人的生产经营范围、主营业务发生重大变化，或者应纳税所得额或应纳税额增减变化达到20％的，应及时向税务机关申报调整已确定的应纳税额或应税所得率。 Article 9 If production and business scope, main business of taxpayer have major change, or increase or decrease of taxable income rate reaches 20%, the taxpayer should apply to taxation organ for adjustment of the fixed payable tax amount or taxable income rate.
- 第九条 国务院证券监督管理机构决定对证券公司证券经纪等涉及客户的业务进行托管的，应当按照规定程序选择证券公司等专业机构成立托管组，行使被托管证券公司的证券经纪等涉及客户的业务的经营管理权。 Article 9 If securities regulatory authority under the State Council determines to hold custody of customer-related business of the securities firm, they should choose specialized institute such as securities firms to form trust group based on prescribed procedure and perform business operation management right of customer-related business like securities brokerage of the entrusted securities firm.
- 第四章 核销管理 Article IV Verification and Cancellation Management
- 外商投资企业按照《中华人民共和国外商投资企业和外国企业所得税法》规定享受定期减免税优惠，2008年后，企业生产经营业务性质或经营期发生变化，导致其不符合《中华人民共和国外商投资企业和外国企业所得税法》规定条件的，仍应依据《中华人民共和国外商投资企业和外国企业所得税法》规定补缴其此前（包括在优惠过渡期内）已经享受的定期减免税税款。 As regards a foreign-invested enterprise that enjoys such preferential treatment as tax reductions or exemptions for a specified period pursuant to the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, if its production and business operation nature or business period changes after 2008 and if, as a result, it no longer meets the conditions as provided for in the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, it should, subject to the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, still make up the tax reduced or exempted as of the change, which it has enjoyed during the specified period (including the transition preferential period) .
- 手续费收入按申购费收入、赎回费收入、转换费收入、认购费收入分别披露手续费收入的本期数和上期数。 As regards commission income, it is required to make disclosure of the amount of such income at current period and last period by category (income from application fee, income from redemption fee, income from transition fee and income from subscription fee).
- 对于证券投资基金管理费收入，应按基金名称列出来源于该基金的管理费收入的本期数和上期数；对于社保基金管理费收入，应按受托管理的社保基金编号列出来源于该基金的管理费收入的本期数和上期数。 As regards income from securities investment fund management cost, it is required to list by fund name the amount of such income from each fund at current period and last period; for income from social security fund management income, it is required to list by the serial number of social security funds under trusted management the amount of such income from each fund at current period and last period.
- 对本期增加的大额无形资产，若该资产原始价值是以评估值作为入账依据的，还应披露评估机构、评估方法。 As regards large-sum intangible assets increased at current period, in case evaluation value is taken as the basis for entering the original value of such assets into the accounting book, it is required to make disclosure of the evaluation agency and its evaluation methods.
- 外国企业向我国转让专有技术或提供贷款等取得所得，凡上述事项所涉及的合同是在2007年底以前签订，且符合《中华人民共和国外商投资企业和外国企业所得税法》规定免税条件，经税务机关批准给予免税的，在合同有效期内可继续给予免税，但不包括延期、补充合同或扩大的条款。 As regards the income that a foreign enterprise obtains from transfer of know-how or allowance of credit to China, if the related contract was signed before the end of 2007 and met the tax exemption conditions as provided for in the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, the foreign enterprise may be allowed to be exempted from the income tax upon approval of the taxation organ excluding the extension or supplementary contract or expansion clauses during the valid period of the contract.
- 关联方同公司进行交易的，应当披露关联交易的类型、交易金额、定价政策等。关联方包括： As regards transactions between the Company and the related parties, it is required to disclose the type of such transactions, amount involved and pricing policy, etc. Related parties include:
- 同时，要进一步规范和疏导民间借贷活动。 At the same time, it is necessary to further regulate and facilitate private lending activities.
- 同时，要加强小企业融资财务顾问和咨询服务，为小企业提供理财服务，并帮助小企业规范运作，有效避免各类经济金融诈骗，保证资金安全。 At the same time, strengthen financial advisory and consultant services, provide financial management services for small-sized enterprises, and help small-sized enterprises operate regularly, effectively prevent various economic and financial frauds and ensure the security of fund.
- 附件1： Attachment 1:
- 附件1： Attachment 1:
- 附件：1．《中华人民共和国出口许可证申请表》 Attachment 1: Application Form for an Export License of the People's Republic of China
- 附件：1．《中华人民共和国出口许可证申请表》 Attachment 1: Application Form for an Export License of the People's Republic of China
- 附件2： Attachment 2:
- 附件2： Attachment 2:
- 2．《中华人民共和国出口许可证退（换）证申请表》 Attachment 2: Application Form for the Return (Replacement) of an Export License of the People's Republic of China
- 2．《中华人民共和国出口许可证退（换）证申请表》 Attachment 2: Application Form for the Return (Replacement) of an Export License of the People's Republic of China
- 附件3： Attachment 3:
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