中国商业贸易法律法规中英数据库(一)
（四）本次交易应当有利于上市公司改善财务状况、增强持续盈利能力，有利于上市公司突出主业、增强抗风险能力，有利于上市公司增强独立性、减少关联交易、避免同业竞争。 （4）The transaction should help the listed company to improve its financial position, to enhance its capability of sustainable profit making, and to focus on its core business and increase its ability to resist risks; it should also help the listed company to enhance its independence, reduce transactions with affiliates and to avoid horizontal competition.（四）在证券自营账户与证券资产管理账户之间或者不同的证券资产管理账户之间进行交易，且无充分证据证明已依法实现有效隔离； （4）Trade between self-run securities account and securities assets management account, or among different securities assets management accounts, and has no sufficient evidence proving that it has legally realized effective separation;（一）接管证券公司的财产、印章和账簿、文书等资料； （ⅰ）Take over property, chop, account book, document, etc. of the securities firm;（一）财务信息真实、完整； （ⅰ）The financial information is true and complete;（二）采取有效措施维护托管期间客户资产的安全； （ⅱ）Take effective measures to maintain security of customer’s assets during custody;（六）转让证券类资产； （ⅵ）Transfer securities assets;?一、严格按照规定的范围和标准确定企业所得税的征收方式。 Ⅰ. The determination of the manner of the collection of enterprise income tax shall be in strict accordance with the prescribed scope and criterions.一、将第四条、第六条、第八条、第十一条、第十三条、第十五条、第十七条到第二十一条中的“国务院信息产业主管部门”修改为“国务院工业和信息化主管部门”。 Ⅰ. “The information industry department of the State Council”, which was shown in Article 4, Article 6, Article 8, Article 11, Article 13, Article 15 and Article 17 to 21, shall be amended as “the industry and information technology department of the State Council”.二、按公平、公正、公开原则核定征收企业所得税。 Ⅱ. The enterprise income tax shall be verified and collected under the principle of fairness, impartiality and openness.三、将第十一条、第十四条中的“项目建议书”修改为“项目申请报告”，删去第十一条、第十三条中“可行性研究报告”的表述。 Ⅲ. “The project proposal” shown in Article 11 and Article 14 shall be amended as “the project application report”, and the expression of “the feasibility study report” which shown in Article 11 and Article 13 shall be deleted.四、推进纳税人建账建制工作。税务机关应积极督促核定征收企业所得税的纳税人建账建制，改善经营管理，引导纳税人向查账征收方式过渡。 Ⅳ. The task of taxpayers’ establishment of accounts and bylaws shall be pushed forward. The tax organs should actively urge the taxpayers, who are subject to verification collection of enterprise income tax, to establish accounts and bylaws and improve their business management, and should guide them to transit to the manner of audit collection.五、加强对核定征收方式纳税人的检查工作。对实行核定征收企业所得税方式的纳税人，要加大检查力度，将汇算清缴的审核检查和日常征管检查结合起来，合理确定年度稽查面，防止纳税人有意通过核定征收方式降低税负。 Ⅴ. The inspection of taxpayers subject to verification collection of enterprise income tax shall be strengthened. It should enhance the inspection of taxpayers subject to verification collection of enterprise income tax by combining the audit of the final settlement and tax payments and check of routine taxation administration, reasonably determine the range of annual audit so as to prevent taxpayers from intentionally decreasing the tax burden through the manner of verification collection of enterprise income tax.五、删去第十四条第二款。 Ⅴ. The item 2 in Article 14 shall be deleted.六、国家税务局和地方税务局密切配合。要联合开展核定征收企业所得税工作，共同确定分行业的应税所得率，共同协商确定分户的应纳所得税额，做到分属国家税务局和地方税务局管辖，生产经营地点、经营规模、经营范围基本相同的纳税人，核定的应纳所得税额和应税所得率基本一致。 Ⅵ. The offices of State Administration of Taxation and local taxation bureaus should closely cooperate with each other. You should jointly carry out the task of verification collection of enterprise income tax, jointly determine the taxable income rates for different industries and jointly discuss and determine the payable income tax amounts for different taxpayers so as to realize that the taxpayers, which are under the jurisdiction of an office of the State Administration of Taxation or local taxation bureau and almost identical to each other in such aspects as production and business place, business scale and business scope, are subject to nearly the same payable income tax amounts and taxable income rates upon verification.六、将第十五条中的“国务院计划主管部门或者国务院经济综合管理部门审批”修改为“国务院发展改革部门核准”。 Ⅵ. “The examination and approval by the planning department or the comprehensive economy administration department of the State Council” shown in Article 15 shall be amended as “approval by the development and reform department of the State Council”.七、将第十六条、第十九条、第二十条、第二十一条中的“对外经济贸易主管部门”修改为“商务主管部门”。 Ⅶ. “The foreign trade and economic cooperation department” which shown in Article 16, Article 19, Article 20 and Article 21 shall be amended as “the competent commerce department”.
