- 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)
- 本规定所称合规，是指证券公司及其工作人员的经营管理和执业行为符合法律、法规、规章及其他规范性文件、行业规范和自律规则、公司内部规章制度，以及行业公认并普遍遵守的职业道德和行为准则（以下统称“法律、法规和准则”）。 Compliance in this provision refers to compliance of business management of securites companies and occupational behavior of its working staff with law, regulation, rule and other normative document, behavior criteria, rule of self discipline, company rule and system, and occupational ethics and conduct code (hereinafter referred to as “law, regulation and rule”) that are widely known in the industry and universally observed.
- 本规定所称合规管理，是指证券公司制定和执行合规管理制度，建立合规管理机制，培育合规文化，防范合规风险的行为。 Compliance management in this provision refers to such behaviors of securites companies as development and implementation of compliance management system, establishment of compliance management mechanism, cultivation of compliance culture and prevention of compliance risk.
- 本规定所称合规风险，是指因证券公司或其工作人员的经营管理或执业行为违反法律、法规或准则而使证券公司受到法律制裁、被采取监管措施、遭受财产损失或声誉损失的风险。 Compliance risk in this provision refers to risk of legal sanction, being subject to supervisory measure, loss of property or reputation on securites companies, when the business management of securites companies or occupational behavior of its working staff violates law, regulation or rule.
- 组成计税价格=（关税完税价格+关税+进口数量×消费税定额税率） ÷（1-消费税比例税率） Composite assessable price = (the price of customs duties clearance + customs duty + imported volume × flat tax rate of consumption tax) ÷ (1 - proportional tax rate of consumption tax)
- 组成计税价格=（关税完税价格+关税） ÷（1-消费税比例税率） Composite assessable price = (the price of customs duties clearance + customs duty) ÷ (1 - proportional rate of consumption tax)
- 组成计税价格=关税完税价格+关税+消费税 Composite assessable price = Customs dutiable value + Customs Duty + Consumption Tax
- 国家外汇管理局综合司 Comprehensive Department of State Administration of Foreign Exchange
- 进口的应税消费品，应当向报关地海关申报纳税。 Consumption tax on imported consumer goods shall be declared and paid to the customs office wherein import declaration is made.
- 进口的应税消费品，于报关进口时纳税。 Consumption tax on imported taxable consumer goods shall be paid at the time of customs declaration.
- 委托加工的应税消费品，除受托方为个人外，由受托方在向委托方交货时代收代缴税款。委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。 Consumption tax on taxable consumer goods processed on commission, except the entrusted is an individual, shall be withheld by the entrusted at delivery to the principal. The consumption tax already paid on the processed consumer goods on commission to be used by the principal for continuous production of taxable consumer goods shall be credited in accordance with the relevant regulations.
- 联系人：刘宏玉荆琴 Contact Person: Liu Hongyu, Jing Qin
- 目录 Content
- 在证券公司经营过程中，证券公司的债权人将其债权转为证券公司股权的，不受本条第一款规定的限制。 Creditor's right transferred to a securities firm from its creditor during business operation of the securities firm is not subject to the provision of item 1 of this article.
- 符合国家有关规定的债权人应当自公告之日起90日内，持相关证明材料向行政清理组申报债权，行政清理组按照规定登记。 Creditor, who complies with related national prescription, should take relevant documents to declare creditor's right within 90 days of publicizing. The administrative liquidation team should register as prescribed.
- 托管期限一般不超过12个月。满12个月，确需继续托管的，国务院证券监督管理机构可以决定延长托管期限，但延长托管期限最长不得超过12个月。 Custody period normally not exceeds 12 months. At the end of 12th month, if custody needs to be continued, the securities regulatory authority of the State Council can extend custody period but should not be longer than 12 months.
- （一）客户进行证券的申购、证券交易的结算或者客户提款； （1）Customers’ purchase of securities, settlement of securities trading or customers’ withdrawal;
- （二）客户支付与证券交易有关的佣金、费用或者税款； （2）Customers’ payment of commission, expenses or taxes related to the securities trading;
- （三）县税务机关应在收到《企业所得税核定征收鉴定表》后30个工作日内，完成复核、认定工作。 （3）County taxation organ should finish audit and recognition within 30 working days after receiving Appraisal Table of Verification Collection of Enterprise Income Tax.
- （二）不能清偿到期债务，并且资产不足以清偿全部债务或者明显缺乏清偿能力； （ⅱ）Cannot pay back due debt and its assets cannot clear off the debt or lack solvency;
- （三）协调证券交易所、证券登记结算机构、证券投资者保护基金管理机构，保障被处置证券公司证券经纪业务正常进行； （ⅲ）Coordinate with stock exchange, securities depository and clearance institute, protection fund regulatory institute for securities investors to ensure securities brokerage business of the securities firm running normally;
- （五）控制证券公司风险，提出风险化解方案； （ⅴ）Control risk of the securities firm and put forward risk elimination proposals;
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