- 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)
- （一）销售货物或者应税劳务，为收讫销售款项或者取得索取销售款项凭据的当天；先开具发票的，为开具发票的当天。 (1) For sales of goods or taxable services, it is the date on which the sale amount is received or the vouchers for collecting the sale amount are obtained. Where invoices have been issued in advance, it is the date when invoices were issued.
- （一）办理经常项目资金收付，未对交易单证的真实性及其与外汇收支的一致性进行合理审查的； (1)??? Failing to conduct a proper inspection over the accuracy of transaction documents and the conformity of the receipt and payment of foreign exchange when handling receipt and payment businesses under current accounts;
- （一）外币现钞，包括纸币、铸币； (1)??? Foreign currencies including paper currency and coins;
- （一）未按照规定进行国际收支统计申报的； (1)???? Failing to make statistics and declaration of its/his international receipts and payments in accordance with provisions;
- （一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17%。 (1)???? For taxpayers selling or importing goods other than those specified in items (2) and (3) of this Article, the tax rate shall be 17%.
- （二）进口货物，为报关进口的当天。 (2) For importation of goods, it is the date of import declaration.
- （二） 对以前年度和报告期发生的金额重大的诉讼、仲裁事项，应披露其进展情况或审理结果及影响； (2) for litigation and arbitration events involving large amounts of money happened in previous years and the reporting period, the progress or results and impacts of such events; and
- （二）未按照规定报送财务会计报告、统计报表等资料的； (2)???? Failing to submit materials including financial accounting reports and numerical statements in accordance with provisions;
- （二）纳税人销售或者进口下列货物，税率为13%： (2)???? For taxpayers selling or importing the following goods, the tax rate shall be 13%:
- （三）重大资产重组所涉及的资产定价公允，不存在损害上市公司和股东合法权益的情形； (3) Fair price will be for the assets involved in the material assets reorganization and there are no circumstances that can damage the legitimate rights and interests of the listed company and the shareholders;
- （三）购进农产品，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。进项税额计算公式： (3) For purchase of agricultural produces, except for obtaining the special VAT invoices or the special letter of payment of duties of customs import VAT, the input tax shall be calculated on the basis of the purchase price indicated in the invoices for purchase of agricultural products and at the deduction rate of 13%. The formula for calculating the input tax is as follows:
- （三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。 (3) For taxpayers exporting goods, the tax rate shall be 0%, unless otherwise specified by the State Council.
- （三） 已生效的判决或裁决，应披露其执行或中止执行的情况。 (3) for verdicts or arbitrations which have already entered into force, situation about their execution or suspension of execution.
- （三）发现客户的交易结算资金被违法动用而未向国务院证券监督管理机构报告。 (3)?? Failing to report to the securities regulatory agency of the State Council when it finds trading settlement funds of its clients are used illegally.
- （三）未按照规定提交有效单证或者提交的单证不真实的； (3)???? Failing to submit valid documents in accordance with provisions or the submitted documents are inaccurate;
- （四）进口货物，应当向报关地海关申报纳税。 (4) For importation of goods, tax shall be reported and paid to the customs office where the imports are declared.
- （四）购进或者销售货物以及在生产经营过程中支付运输费用的，按照运输费用结算单据上注明的运输费用金额和7%的扣除率计算的进项税额。进项税额计算公式： (4) For purchasing or selling goods and payment of transportation expenses during production and operation process, the input tax shall be calculated on the basis of the transportation expenses indicated on the documents of settlement of transportation expenses and at the deduction rate of 7%. The formula for computing input tax is as follows:
- （四）纳税人提供加工、修理修配劳务（以下称应税劳务），税率为17%。 (4) For taxpayer providing processing, repairs and replacement services (hereinafter referred to as “taxable services”), the tax rate shall be 17%.
- （四）外汇、有价证券、期货等金融商品买卖业务，以卖出价减去买入价后的余额为营业额； (4)????? For the trading of foreign exchanges, marketable securities and futures, the turnover shall be the balance of the sale price less the purchase price; and
- 三、对原依法享受企业所得税定期减免税优惠未期满的高新技术企业，可依照《国务院关于实施企业所得税过渡优惠政策的通知》（国发[2007]39号)的有关规定执行。 3. For the hi-tech enterprises that receive preferential treatment of regular tax reduction or exemption according to former laws and whose qualifications are not expired, relevant provisions in the Notification of the State Council on Carrying out the Transitional Preferential Policies concerning Enterprise Income Tax (Guo Fa [2007] No.39) shall be executed.
- 四、对经济特区和上海浦东新区内新设立并按《认定办法》和《工作指引》认定的高新技术企业，按《国务院关于经济特区和上海浦东新区新设立高新技术企业实行过渡性税收优惠的通知》（国发[2007]40号）的有关规定执行。 4. For hi-tech enterprises that newly set up in special economic regions and Shanghai Pudong New District and recognized according to the Measures for the Recognition and Guidelines, relevant provisions in the Notification of the State Council on Providing Transitional Preferential Tax Treatments to Hi-tech Enterprises Newly Set up in Special Economic Zones and Pudong New District of Shanghai (Guo Fa [2007] No. 40) shall be executed.
- 发改法规〔2008〕1531号 Fa Gai Regulation [2008] No. 1531
- 发改外资[2008]1773号 Fa Gai Wai Zi [2008] No. 1773
- 法释〔2008〕6号 Fa Shi (2008) No.6
- 二○○八年二月十八日 February 18th, 2008
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