- 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)
- 公司应详细披露实收资本在报告期的变动情况，包括增资扩股、股权转让、实施股权激励计划或其他原因引起实收资本总数及结构变动等，应披露相应的批准文号、作价依据、投资者投入或重组置换资产的概要描述等。 The Company shall disclose changes in paid-in capital during the reporting period in details, including changes in the total amount of paid-in capital and capital structure due to capital or share increase, equity transfer, the implementation of equity incentive plan or other reasons, and disclose the corresponding registered number of approval, price-fixing basis and summary descriptions on the input, restructuring and replacement of assets by investors, etc.
- 高级管理人员包括公司的董事长、总经理、副总经理、督察长以及实际履行上述职务的其他人员。 The Company shall do the same about independent directors. Senior managers shall include the chairman of the board of directors, general managers, deputy general managers, the chief supervisor and other personnel actually performing the above duties of the Company.
- 公司应将年度报告报送中国证监会之前，将其递交聘任的会计师事务所。 The Company shall present the annual report to the appointed accounting firm before filing the annual report with the CSRC.
- 各省、自治区、直辖市、计划单列市、新疆生产建设兵团及重点省会城市商务主管部门，各特派员办事处： The competent authorities for commerce of all provinces, autonomous regions, municipalities directly under the State Council, cities specially designated in the state plan, Xinjiang Production and Construction Corps and major capital cities, and all resident offices:
- 各省、自治区、直辖市、计划单列市、新疆生产建设兵团及重点省会城市商务主管部门，各特派员办事处： The competent authorities for commerce of all provinces, autonomous regions, municipalities directly under the State Council, cities specially designated in the state plan, Xinjiang Production and Construction Corps and major capital cities, and all resident offices:
- 合规总监不得兼任与合规管理职责相冲突的职务，不得分管与合规管理职责相冲突的部门。 The compliance management director shall neither shaller other position that has conflict with the role and responsibility of compliance management nor administrate department that in conflict with role and responsibility of compliance management.
- 组成计税价格=（成本+利润）÷（1-比例税率） The composite assessable price = (cost + profit) ÷ (1 - proportional tax rate)
- 组成计税价格=（成本+利润+自产自用数量×定额税率）÷（1-比例税率） The composite assessable price = (cost + profit+ amount of self-production & use× flat tax rate) ÷ (1 - proportional tax rate)
- 组成计税价格=（材料成本+加工费+委托加工数量×定额税率）÷（1-比例税率） The composite assessable price = (costs of materials + processing fees + volume of commissioned processing× flat tax rate) ÷ (1 - proportional tax rate)
- 组成计税价格=（材料成本+加工费） ÷（l-比例税率） The composite assessable price = (costs of materials + processing fees) ÷ (1 - proportional tax rate)
- 公司清算程序终结，是指清算报告经股东会、股东大会或者人民法院确认完毕。 The conclusion of the company liquidation procedure means the liquidation report has been confirmed by the meeting of shareholders, the general meeting of shareholders or the people’s court.
- 个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。 The consumption tax of consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty, the detailed measures of which shall be formulated by the Tariff Commission of the State Council together with the relevant departments.?
- 本条第一款第（二）项及第二款规定的信息披露文件的内容与格式另行规定。 The content and format of the information disclosure documents stipulated in item (2) of Clause 1 and Clause 2 of this Article shall be separately determined.
- 指申请出口许可证时提交出口合同的编号，长度为17个英文字符。只能填报一个合同号。 The contract number is the serial number of an export contract submitted when an export license is applied, containing 17 English letters. Only one contract number is allowed.
- 指申请出口许可证时提交出口合同的编号，长度为17个英文字符。只能填报一个合同号。 The contract number is the serial number of an export contract submitted when an export license is applied, containing 17 English letters. Only one contract number is allowed.
- 小规模纳税人的标准由国务院财政、税务主管部门规定。 The criteria for small-scale taxpayers shall be regulated by the competent financial and tax authorities under the State Council.
- 依法终止的外商投资企业，按照国家有关规定进行清算、纳税后，属于外方投资者所有的人民币，可以向经营结汇、售汇业务的金融机构购汇汇出。 The currency denominated in Renminbi that belongs to foreign parties in a foreign-invested enterprise that terminated according to law may, after the liquidation and taxation of the enterprise in accordance with relevant provisions of the state, be used to buy foreign exchange from financial institutions engaged in the settlement and sale of foreign exchange and remitted abroad.
- 证券公司客户的交易结算资金存管方式，应当自本条例实施之日起1年内达到规定要求。 The custody manner of trading clearing funds of clients of a securities firm shall meet requirements within 1 year since the implementation of provisions hereof.
- 指出口口岸，只允许填报一个关区。 The customs declaration port means the export port, and only one customs region is allowed.
- 指出口口岸，只允许填报一个关区。 The customs declaration port means the export port, and only one customs region is allowed.
- 扣缴义务人解缴税款的期限，依照前两款规定执行。 The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs.
- 扣缴义务人解缴税款的期限，依照前两款的规定执行。 The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs.
- 由发证系统自动生成。 The date of release shall be generated by the release system automatically.
- 由发证系统自动生成。 The date of release shall be generated by the release system automatically.
- 重大资产重组的交易对方应当承诺，保证其所提供信息的真实性、准确性和完整性，保证不存在虚假记载、误导性陈述或者重大遗漏，并声明承担个别和连带的法律责任。 The dealing party of the material assets reorganization shall be committed to guaranteeing the authenticity, accuracy and integrity of the information it provides, ensuring that there are no falsified description, misleading statements or major omissions, and shall declare to assume individual and joint legal responsibilities.
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