- 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)
- 被撤销证券业务许可的证券公司有未安置客户等情形的，国务院证券监督管理机构可以比照本条例第三章的规定，成立行政清理组，清理账户、安置客户、转让证券类资产。 If the securities firm, whose securities business license is revoked, has some customers not being settled, the securities regulatory authority under the State Council should observe Article three of this regulation to form an administrative liquidation team to clear accounts, settle customers and transfer securities assets.
- 经调查核实，由国务院证券监督管理机构责令托管组、接管组、行政清理组以及其工作人员改正或者对其予以更换。 If the securities regulatory authority under the State Council confirms after investigation, they can order the custody group, takeover group, administrative liquidation group as well as their working staff to correct or substitute them.
- 确有正当事由需要更换证券服务机构的，应当在申请材料中披露更换的具体原因以及证券服务机构的陈述意见。 If the securities service organ needs to be changed for a legitimate reason, the specific reason for the change and the statement of the securities service organ shall be disclosed in the application materials.
- 特定对象因认购上市公司发行股份导致其持有或者控制的股份比例超过30%或者在30%以上继续增加，且上市公司股东大会同意其免于发出要约的，可以在上市公司向中国证监会报送发行股份申请的同时，提出豁免要约义务的申请。 If the specified parties hold or control over 30% of the shares of the listed company or the percentage continues to increase after 30% due to their purchase of the shares issued by the listed company, and the general meeting of the shareholders of the listed company agree to exempt the specified parties from sending the offer, the application for the exempt of the offer obligation can be made together with the listed company’s application submitted to the CSRC for the issuance of shares.
- 上市公司拟购买的资产为土地使用权、矿业权等资源类权利的，应当已取得相应的权属证书，并具备相应的开发或者开采条件。 If the target assets the listed company intends to acquire are rights to resources such as land use right and the right of mining, they should have had obtained relevant certificate of ownership right and have relevant conditions for development and mining.
- 本次交易行为涉及有关报批事项的，应当在重大资产重组预案和报告书中详细披露已向有关主管部门报批的进展情况和尚需呈报批准的程序，并对可能无法获得批准的风险作出特别提示。 if the transaction activities are related to the application of certain approvals, progress of the approval application and procedure of what still needs to be submitted for approval shall be disclosed in details in the material assets reorganization preplan and report, and special note should be given with regards to the risk of possible failure to obtain the approval.
- 证券公司与客户对对账单送交时间或者方式另有约定的，从其约定。 If there’s other agreement on delivery time or approach of reconciliation statement between the securities firm and customers, the other agreement should be followed.
- 发现客户的交易结算资金、委托资金和客户担保账户内的资金、证券被违法动用或者有其他异常情况的，应当立即向国务院证券监督管理机构报告，并抄报有关监督管理机构。 if they find that the customer’s trading settlement funds, the trusted funds and the funds and securities in the customer’s guarantee accounts have been illegally used or other abnormal situations, they shall immediately report to the securities regulatory agency under the State Council and send copies to relevant supervision and management organs.
- 2个以上的证券公司受同一单位、个人控制或者相互之间存在控制关系的，不得经营相同的证券业务，但国务院证券监督管理机构另有规定的除外。 If two or more securities firms are controlled by one agency or person, or have controlling relationship with each other, they shall not run the same securities business, except for otherwise prescribed by the securities regulatory agency under the State Council.
- 第二项：发货人 II. Consignor
- 第二项：发货人 II. Consignor
- 二、要进一步增强小企业金融服务功能。 II. To further enhance the financial service functions of small-sized enterprises.
- 第三项：出口许可证号 III. Export License Number
- 第三项：出口许可证号 III. Export License Number
- 三、要加大力度推动金融创新。 III. To strongly promote the financial innovation.
- 根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则和《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，现就外商投资企业和外国企业原执行的若干税收优惠政策取消后的税务处理问题通知如下。 In accordance with the Enterprise Income Tax Law of the People's Republic of China, the Regulations on Implementing the Enterprise Income Tax Law of the People's Republic of China, the Law on the Administration of Tax Collection of the People's Republic of China, the Detailed Rules on Implementing the Law of the People's Republic of China on the Administration of Tax Collection as well as the Notice of the State Council on the Implementation of the Transitional Preferential Policies Concerning Enterprise Income Tax (Guo Fa [2007] No. 39), you are hereby notified of the tax treatments after the cancellation of several previous tax preferential policies on foreign-invested enterprises and foreign enterprises:
- 属于下列情形之一的，不得开具增值税专用发票： In any of the following circumstances, no special VAT invoice shall be issued:
- 各级发展改革部门在核准项目时，要根据项目建设规模和主要建设内容等核定项目总投资，必要时可委托有资质的咨询机构进行评估； In approving projects, development and reform commissions at all levels shall approve the total investment of projects according to the construction scale of the projects and the main construction contents, and consign qualified consultation agencies to make an evaluation, if necessary.
- 外国投资者从外商投资企业取得的税后利润直接再投资本企业增加注册资本，或者作为资本投资开办其他外商投资企业，凡在2007年底以前完成再投资事项，并在国家工商管理部门完成变更或注册登记的，可以按照《中华人民共和国外商投资企业和外国企业所得税法》及其有关规定，给予办理再投资退税。 In case a foreign investor directly re-invests the post-tax profit, which it obtains from its foreign-invested enterprise, into the said foreign-invested enterprise to increase its registered capital, or invests the post-tax profit as capital to set up another foreign-invested enterprise, if it has finished the re-investment before the end of 2007 and accomplished the modification or registration in the industry and commerce administrative departments of the State, it may handle the re-investment tax refund formalities under the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises and other related provisions.
- 若有解聘会计师事务所，应说明解聘的原因。 In case any accounting firm has been dismissed, the Company shall specify corresponding reasons.
- 如个别董事对年度报告内容的真实性、准确性、完整性无法保证或存在异议的，应当在年报中单独陈述理由和发表意见。 In case any directors are unable to guarantee the authenticity, accuracy and integrity of the annual report or hold any objections, they shall state their reasons and give their opinions separately in the annual report.
- 如果基金合同（或受托合同）中规定须将管理费收入的一部分作为保证金（或风险准备金）的，须作说明，并注明提取基础和比例。 In case it is stipulated in the fund (trustee) contract that part of the management income shall be used as guarantee money (or risk reserve fund), it is required to make an explanation thereon and indicate the basis for the preparation of such money and the proportion of such money.
- 如发现公司未按本准则要求及时报送资料，或者所报资料中存在遗漏、虚假和欺诈的，或者会计师事务所未能勤勉尽责或未能独立、客观、公正发表审计意见的，中国证监会将视情节轻重，依据有关法律、法规的规定对公司、会计师事务所及相关责任人员予以处罚。 In case it the Company is found out to fail to timely file material according to the requirements of the present Standards, or the material filed has any omission or false and deceptive statements, or the accounting firm fails to perform its duties with due diligence or fails to give auditing opinions independently, objectively and fairly, the CSRC shall impose punishments on the Company, the accounting firm and the related liable persons according to the related laws and regulations in light of the actual circumstances.
- 如果执行审计的会计师事务所对公司出具了无保留意见的审计报告，应明确说明：“××会计师事务所为本公司出具了无保留意见的审计报告”。 In case the accounting firm conducting the auditing work issues an auditing report with clean opinions, it is shall expressly state that: ""XX Accounting Firm has issued an auditing report with clean opinions for this Company.""
- 如果执行审计的会计师事务所对公司出具了有解释性说明、保留意见、无法表示意见或否定意见的审计报告，重要提示中应增加以下陈述： In case the accounting firm conducting the auditing work issues an auditing report with explanatory statements, reserved opinions, inexpressible opinions or negative opinions, the following statement shall be added to the important notes:
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