- 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）向消费者个人销售货物或者应税劳务的； (1) Sale of goods or taxable services to individual consumers;
- （一）农业生产者销售的自产农产品； (1) Self-produced agricultural produces sold by agricultural producers;
- （一） 货物直接来自区内，或者来源境外但不进入区内而直接在境内区外报关进口，向区内支付的，应当凭区内企业《登记证》复印件、合同或协议、发票以及与支付方式对应的有效凭证及商业单据办理。 (1) Should the cargo comes directly from the area or comes from abroad but does not have the excess to the area but declare customs outside the area in the boundary of the People's Republic of China and the enterprise herein shall pay to the area herein, the enterprise shall handle it by presenting the copied Registration Certificate of the enterprise in the area, contract or agreement, invoice and the effective credence or business document corresponding to the means of payment.
- （一） 区内企业以货到付款以外方式对境外支付货款的，根据结算方式要求，提供对应的正本进口货物报关单或者进境货物备案清单（购汇项下）、境内区外企业正本出口货物报关单等。 (1) Should the enterprise in the area herein pays abroad by means of cash payment on delivery, the enterprise shall, in accordance with the requirement of means of settlement, present the corresponding original import cargo declaration form or import cargo record listing (subject to purchase of foreign exchange), and the original export cargo declaration form of the enterprise outside the area in the boundary of the People's Republic of China.
- （一） 直接从境内区外购买货物，货物来源于境内区外，并直接向境内区外支付，应当凭《登记证》、合同或协议、发票、正本进境货物备案清单或者境内区外企业正本出口货物报关单办理。 (1) Should the enterprise inside the area purchases cargos from the enterprise outside the area in the boundary of the People's Republic of China such cargos as come outside the area in the boundary of the People's Republic of China, the enterprise inside the area and pays directly thereto, the enterprise herein shall handle it by presenting the Registration Certificate, contract or agreement, invoice, original import cargo record listing or the original export cargos declaration form hereof.
- （一） 向境外购买货物，货物直接从境外报关或者备案进口的，应当凭《登记证》、合同或协议、发票、其他与支付方式对应的有效凭证及商业单据办理。 (1) Should the enterprises purchase from abroad such cargos as declare customs from abroad or record for import, the enterprises shall, presenting the Registration Certificate, contract, agreement, invoice, other effective evidences and business documents corresponded to means of payment.
- （一）交易资产的交付或者过户情况； (1) Status of the delivery of the transaction assets or the transfer of ownership;
- (一)销售没有再利用产品标识的再利用电器电子产品的； (1)?? Selling recycle electric and electronic products without label of “recycle product”; and
- （一）公司股东、董事、监事、高级管理人员； (1)?? Shareholders, directors, supervisors and senior managers of the company;
- （二）销售货物或者应税劳务适用免税规定的； (2) Sale of goods or taxable services with applicable tax exemption; or
- （二） 股东的名称、出资金额及百分比、年度内持有股份变动的情况、所持股份的质押或冻结情况。如股东之间存在关联关系，应予以说明； (2) shareholders' name, amount and proportion of investment, changes in their stocks in the year, whether their stocks have been mortgaged or frozen, and relationships among shareholders (if any); and
- （二） 与境外企业签订合同，货物由境内区外企业报关出境，除提供本条第（一）项规定的凭证和商业单据外，还需提供相应的收账通知或者结汇水单。 (2) Should the enterprise concludes a contract with the foreign enterprise and the cargos are declared for export by the enterprise outside the area in the boundary of the People's Republic of China, the enterprise herein shall present the corresponding acceptance notice or foreign exchange settlement listing besides the credence and business documents prescribed in Section （1）of Article (1).
- （二） 区内企业以货到付款以外方式向境内区外支付货款的，根据结算方式要求，提供对应的区内企业正本进境货物备案清单或者境内区外企业正本出口货物报关单。 (2) Should the enterprise in the area pays abroad by means of payment against delivery, the enterprise shall, in accordance with the means of settlement, provide the corresponding original import goods cargo record list of the enterprise in the area or the original cargo declaration form of the enterprise outside the area in the boundary of the People's Republic of China.
- （二） 货物由境内区外企业从区内报关进口，向其他境内区外企业支付的，除提供本条第（一）项所需凭证和商业单据外，还需提供其他境内区外企业与区内仓储企业的仓储合同或协议以及区内仓储企业出具的货权属于其他境内区外企业的证明。 (2) Should the enterprises outside area in the boundary of the People's Republic of China declared the cargo in the area and pays to the enterprise outside the area in the boundary of the People's Republic of China, the enterprise herein shall present the storage contract or agreement concluded between other enterprise outside the area in the boundary of the People's Republic of China, and the certificate of cargo right which belongs to other foreign enterprises issued by the storage enterprise in the area.
- (二)销售没有再制造或者翻新产品标识的再制造或者翻新产品的。 (2)?? Selling reproduced or renovated products without label of “reproduced or renovated product”.
- （二）证券公司的股东、实际控制人； (2)?? Shareholders and actual controllers of a securities firm;
- （二）残疾人员个人提供的劳务； (2)?????? Services provided on disabled individuals;
- （三）小规模纳税人销售货物或者应税劳务的。 (3) Sale of goods or taxable services by small-scale taxpayers.
- （三） 货物从区内报关进口，向境外支付的，除本条第（一）项所需凭证和商业单据外，还需提供正本进境货物备案清单。 (3) Should the enterprise declare customs for the cargo in the area and pay abroad, the enterprise shall present original import cargo record listing, besides the credence and business document prescribed in Section(1) of this Article.
- （三） 向境内区外购买货物，货物来源于区内的，区内企业应凭《登记证》、合同或协议、发票、正本进境货物备案清单或者正本出口货物报关单或者其他海关监管凭证、境内区外企业与区内仓储企业的仓储合同或协议以及区内仓储企业出具的货权属于境内区外企业的证明。 (3) Should the enterprise purchases outside the area in the boundary of the People's Republic of China such cargos as come from the area herein, the enterprise herein shall present the Registration Certificate, contract or agreement, invoice, original import cargo record listing or the original export cargo declaration form or other customs supervision certificate, the storage contract concluded between the enterprise in the area and the enterprise outside the area in the boundary of the People's Republic of China, and the certificate of cargo right which belongs to the enterprise outside the area in the boundary of the People's Republic of China issued by the storage enterprise in the area.
- （三） 重大财务支出和投融资行为； (3) significant fiscal expenses and investment and financing acts; and
- （3）为顺序号，由发证系统自动生成。 (3): Sequence number, generated by the release system automatically.
- （3）为顺序号，由发证系统自动生成。 (3): Sequence number, generated by the release system automatically.
- （三）外币有价证券，包括债券、股票等； (3)??? Securities denominated in foreign currency including bonds and stocks etc.;
- （四）国务院财政、税务主管部门规定的纳税人自用消费品； (4) Self-use consumer goods of the taxpayers provided for by the competent authorities of finance and tax under the State Council;
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