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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)

填表说明:1、本表应用正楷逐项填写清楚,不得涂改,修改,否则无效    INTRODUCTIONS: 1. This form shall be clearly filed out in legible block letter term by term. No alteration is allowed, otherwise it shall be invalid.
严禁按照行业或者企业规模大小,“一刀切”地搞企业所得税核定征收。    It is strictly forbidden to uniformly adopt the manner of verification collection of enterprise income tax by referring to the industries or scale of enterprises.
公司应说明是否按《证券投资基金管理公司管理办法》第四十一条、第四十二的规定建立独立董事制度和督察长制度,独立董事是否符合规定人数。    It shall also make explanations on whether it has set up the independent director system and the chief supervisor system according to the provisions of Article 41 and Article 42 of the Administrative Measures for Securities Investment Fund Management Companies, and whether the number of independent directors conforms to the related provisions.
公告应当说明,公司在收到中国证监会作出的予以核准或者不予核准的决定后将再行公告。    It shall be stated in the announcement that the company will make another public announcement after receiving the decision from the CSRC whether the reorganization has been approved or not.
发现异常情况的,应当及时按照交易规则和会员管理规则处理,并向国务院证券监督管理机构报告。    It shall make disposals according to trading rules and member management rules in a timely manner when it finds any abnormality, and report to the securities regulatory agency under the State Council.
第四项:出口许可证有效截止日期    IV. Expiration Date of Validity of an Export License
第四项:出口许可证有效截止日期    IV. Expiration Date of Validity of an Export License
四、要科学考核和及时处置小企业不良贷款。    IV. To scientifically assess and in time dispose of bad loans of small-sized enterprises.
第九项:付款方式    IX. Payment Method
第九项:付款方式    IX. Payment Method
(一)购买的资产为股权的,其资产总额以被投资企业的资产总额与该项投资所占股权比例的乘积和成交金额二者中的较高者为准,营业收入以被投资企业的营业收入与该项投资所占股权比例的乘积为准,资产净额以被投资企业的净资产额与该项投资所占股权比例的乘积和成交金额二者中的较高者为准;    (1)If the assets purchased are equity, the total amount of the assets is the product of the total amount of the assets of the invested enterprise and the equity percentage of the investment or the transaction amount, whichever is higher; the business income is the product of the business income of the invested enterprise and the equity percentage of the investment; net assets amount is the product of the total net assets of the invested enterprise and the equity percentage of the investment or the transaction amount, whichever is higher;
(一)交易标的资产涉及立项、环保、行业准入、用地、规划、建设施工等有关报批事项的,在本次交易的首次董事会决议公告前应当取得相应的许可证书或者有关主管部门的批复文件;    (1)If the target assets of the transaction involve approval that needs to be obtained for project authorization, environmental protection, industry access, land usage, planning and construction, relevant permit or approval documents of competent authorities should be obtained before the public announcement of the first decision of the board of directors regarding the transaction;
(一)违反规定购买本证券公司控股股东或者与本证券公司有其他重大利害关系的发行人发行的证券;    (1)Illegally buying securities issued by shareholder of the securities firm or other issuer with major relationship to securities firm against regulation;
(一)有利于提高上市公司资产质量、改善公司财务状况和增强持续盈利能力;有利于上市公司减少关联交易和避免同业竞争,增强独立性;    (1)Improving the assets quality of the listed company, improving the company’s financial position and enhancing the capability of sustainable profit making; helping to reduce the listed company’s affiliated transaction and to avoid horizontal competition, and boosting independence;
(一)依照法律、行政法规的规定可以不设置账簿的;     (1)It is not required to establish account books under relevant laws and administrative regulations;? 
(一)经营业务和经营资产独立、完整,且在最近两年未发生重大变化;    (1)Its business and operational assets are independent and integrated and there have not been major changes in the past two years;
(二)购买的资产为非股权资产的,其资产总额以该资产的账面值和成交金额二者中的较高者为准,资产净额以相关资产与负债的账面值差额和成交金额二者中的较高者为准;    (2)If the assets purchased are non-equity assets, the total amount is the book value of the assets or the transaction amount, whichever is higher, and the net value of assets is the difference between the related assets and the book value of the liabilities or the transaction amount, whichever is higher;
(二)违反规定委托他人代为买卖证券;    (2)Illegally entrust others to buy or sell securities;
(二)在进入上市公司前已在同一实际控制人之下持续经营两年以上;    (2)It has been running successively for at least two years under the same controller before it enters the listed company;
(二)依照法律、行政法规的规定应当设置但未设置账薄的;    (2)It should establish account books under relevant laws and administrative regulations but hasn’t done so;
(二)能正确核算(查实)成本费用总额,但不能正确核算(查实)收入总额的;    (2)Its total cost can be calculated (verified) correctly, but its total income is unable to be correctly calculated (verified);
(三)上市公司同时购买、出售资产的,应当分别计算购买、出售资产的相关比例,并以二者中比例较高者为准。    (3)If the listed company purchases and sells assets at the same time, relevant percentages of the assets purchase and sales shall be calculated separately, and the higher percentage of the two applies.
(三)擅自销毁账簿或者拒不提供纳税资料的;    (3)It illegally destroys the account books or refuses to provide tax paying references; 
(三)通过合理方法,能计算和推定纳税人收入总额或成本费用总额的。    (3)Its total income or total cost can be calculated and inferred through reasonable approaches.
(四)上市公司在12个月内连续对同一或者相关资产进行购买、出售的,以其累计数分别计算相应数额,但已按照本办法的规定报经中国证监会核准的资产交易行为,无须纳入累计计算的范围。    (4)If the listed company purchases and sells the same or related assets consecutively within 12 months, relevant amounts shall be calculated separately based on the accumulative amounts. However, assets transaction activities that have been submitted to and approved by the CSRC in accordance with the provisions of the Measures do not need to be included in the accumulative calculation.
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