- 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)
- 附件3： Attachment 3:
- 3．《中华人民共和国出口许可证》证面内容规范 Attachment 3: Provisions for the Contents of an Export License of the People's Republic of China
- 3．《中华人民共和国出口许可证》证面内容规范 Attachment 3: Provisions for the Contents of an Export License of the People's Republic of China
- 附件： Attachment:
- 附件：基金管理公司年度报告内容与格式准则 Attachment: Standards on the Contents and Formats of Annual Reports of Fund Management Companies
- （一）取得证券公司高级管理人员任职资格； （1）Acquired senior management qualification of securites companies;
- （一）主管税务机关根据纳税人应纳税额的大小确定纳税人按月或者按季预缴，年终汇算清缴。预缴方法一经确定，一个纳税年度内不得改变。 （1）Administrative taxation organ should decide whether taxpayers need to prepay on monthly or quarterly basis and year end settlement according to the size of tax amount. Once the prepayment method is confirmed, it can’t be changed within one taxation year.
- （二）以持有证券公司股东的股权或者其他方式，实际控制证券公司5%以上的股权。 （2）Actually control 5% equity or more of the securities firm by holding equity of the shareholders of the securities firm or by any other means.
- （二）主管税务机关应在受理《企业所得税核定征收鉴定表》后20个工作日内，分类逐户审查核实，提出鉴定意见，并报县税务机关复核、认定。 （2）Administrative taxation organ should verify enterprises one by one according to different category, put forward appraisal suggestions and submit it to county taxation organ for audit and recognition within 20 working days after handling Appraisal Table of Verification Collection of Enterprise Income Tax.
- （二）本次重大资产重组实施完毕后，重组方的承诺事项已经如期履行，上市公司经营稳定、运行良好； （2）After the completion of execution of the material assets reorganization, commitments of the reorganizing party have been performed duly, and the listed company is running steadily and performing well;
- （二）中国证监会作出核准决定后，上市公司在实施重组过程中发生重大事项，导致原重组方案发生实质性变动的； （2）After the CSRC makes the approval decision, major events occur during the execution of the reorganization by the listed company, resulting in substantive change in the original reorganization scheme;
- （二）在应纳所得税额确定以后，减除当年已预缴的所得税额，余额按剩余月份或季度均分，以此确定以后各月或各季的应纳税额，由纳税人按月或按季填写《中华人民共和国企业所得税月（季）度预缴纳税申报表（B类）》，在规定的纳税申报期限内进行纳税申报。 （2）After the payable income tax is confirmed, it should deduct the already prepaid income tax amount and divide the balance into each month or quarter. When the monthly or quarterly payable tax amount is confirmed, taxpayers should fill up Enterprise Income Tax Monthly (Quarterly) Prepayment Declaration Form (B Class) of P.R.C. and declare tax within prescribed time limit.
- （二）接受一个客户的单笔委托资产价值，低于国务院证券监督管理机构规定的最低限额； （2）Assets value entrusted by customer in single transaction is lower than minimum level prescribed by the securities regulatory agency under the State Council;
- （三）上市公司购买资产应当有利于提高上市公司资产的完整性（包括取得生产经营所需要的商标权、专利权、非专利技术、采矿权、特许经营权等无形资产），有利于上市公司在人员、采购、生产、销售、知识产权等方面保持独立。 （3） Acquisition of assets by the listed company should be conducive to improving the integrity of the assets of the listed company (including obtaining intangible assets such as trademark right, patent, non patented technology and franchise license that are necessary for production and operation), and should help the listed company to keep independent in aspects such as personnel, purchase, production, sales and intellectual property.
- （三）本次重大资产重组实施完毕后，上市公司和相关资产实现的利润达到盈利预测水平。 （3）After the completion of execution of the material assets reorganization, profit realized by the listed company and the related assets reaches the forecasted profit level.
- （三）纳税人年度终了后，在规定的时限内按照实际经营额或实际应纳税额向税务机关申报纳税。 （3）After year end settlement, taxpayers should declare tax according to actual business revenue or payable tax amount to taxation organ within prescribed time limit.
- （三）协助甄别确认、收购符合国家规定的债权； （ⅲ）Assist in confirming and acquiring of creditor's rights that comply with national prescription;?
- （三）核查证券公司存在的风险，及时向国务院证券监督管理机构报告业务运行中出现的紧急情况，并提出解决方案； （ⅲ）Audit risks existed in the securities firm and report to emergent issues in business operation process to securities regulatory authority under the State Council in timely manner, as well as put forward resolutions;
- （四）协助证券投资者保护基金管理机构弥补客户的交易结算资金； （ⅳ）Assist protection fund regulatory institute for securities investors in making up transaction settlement funds of customers;?
- （四）对证券公司的违法行为立案稽查并予以处罚； （ⅳ）Audit and punish violation behavior of the securities firm;
- （四）清查证券公司财产，依法保全、追收资产； （ⅳ）Audit property of the securities and keep as well as collect assets based on law;
- （六）核查证券公司有关人员的违法行为； （ⅵ）Audit violation behavior of personnel in the securities firm;
- 二、将第五条修改为： Ⅱ. Article 5 shall be amended as follows:
- 四、删去第十二条。 Ⅳ. Article 12 shall be deleted.
- 八、删去第二十三条。 Ⅷ. Aticle23 shall be deleted.
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