- 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）未按照规定对离任的法定代表人或者高级管理人员进行审计，并报送审计报告； (1)?? Where a securities firm does not undertake audit on the departure of its legal representative or senior manager and submit audit reports according to provisions;
- （一）未经批准，委托他人或者接受他人委托持有或者管理证券公司的股权，或者认购、受让或者实际控制证券公司的股权； (1)?? Where a securities firm entrusts others or accepts others’ entrustments to hold or manage the stock right of the securities firm, or subscribe for, assign or actually hold the stock right of the securities firm;
- （一）合规负责人未按照规定向国务院证券监督管理机构或者有关自律组织报告违法违规行为； (1)?? Where any head of compliance do not report to the securities regulatory agency of the State Council or relevant self-discipline organizations about illegal or irregular acts;
- （一）证券公司未按照本条例第六十六条的规定公开披露信息，或者公开披露的信息中有虚假记载、误导性陈述或者重大遗漏； (1)??? Where a securities firm does not disclose information publicly according to provisions of Article 66 hereof, or where there is any false record, misleading statement or major omission in the publicly disclosed information;
- （一）证券公司或者其境内分支机构超出国务院证券监督管理机构批准的范围经营业务； (1)??? Where a securities firm or its inbound branch engages in businesses out of scope approved by the securities regulatory agency under the State Council;
- （一）违反规定委托其他单位或者个人进行客户招揽、客户服务或者产品销售活动； (1)???? Where a securities firm violates provisions to entrust other unit or individual to undertake activities of client solicitation, client service or product sale.
- （一）纳税人将承揽的运输业务分给其他单位或者个人的，以其取得的全部价款和价外费用扣除其支付给其他单位或者个人的运输费用后的余额为营业额； (1)????? Where a taxpayer subcontracts its/his transport business to other entities or individuals, the turnover shall be the balance of the total price and other charges received less the transport charges paid to other entities or individuals;
- （一）聘任不具有任职资格的人员担任境内分支机构的负责人； (1)????? Where any person without post-holding qualifications serves as a person responsible of an inbound branch;
- （一）中华人民共和国境外的单位或者个人在境内提供应税劳务、转让无形资产或者销售不动产，在境内未设有经营机构的，以其境内代理人为扣缴义务人；在境内没有代理人的，以受让方或者购买方为扣缴义务人。 (1)?????? Where the units or individuals outside of the People’s Republic of China provide taxable services, transfer intangible assets or sell real estates in the territory of China and have not established business institutions, their agents in China shall be the withholding persons; and where any of such units or individuals has no agent in China, the transferee or the purchaser shall be withholding person.
- （十）未按照规定提取一般风险准备金； (10) Where a securities firm does not draw general risk reserve according to provisions;
- （十一）未按照规定存放、管理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； (11) Where a securities firm does not deposit or manage trading settlement funds, trust funds and funds and securities in secured accounts of clients according to provisions;
- （十二）聘请、解聘会计师事务所，未按照规定向国务院证券监督管理机构备案，解聘会计师事务所未说明理由。 (12) Where a securities firm does not report to the securities regulatory agency under the State Council for file about its hiring and dismissal of an accounting firm, or does not explain reasons for its dismissal of an accounting firm.
- （二） 向境外购买货物，货物直接来源于区内的，除提供本条第（一）项所需凭证和商业单据外，还需提供正本出口货物报关单或者其他海关监管凭证、境外企业与区内仓储企业签订的仓储合同或者协议、区内仓储企业出具的货权属于境外企业的证明等办理。 (2) Where the enterprises purchases from abroad cargo which comes from the area herein, the enterprise shall present original declaration forms of import cargo, other customs supervision credence, storage contract or agreement concluded by the abroad enterprises and storage enterprises in the area herein, the cargo certificate issued by the cargo enterprises whose right belongs to the enterprises abroad, besides the credence, business documents required in Section (1) in this Article.
- （二）与他人合资、合作经营管理分支机构，或者将分支机构承包、租赁或者委托给他人经营管理； (2)?? Where a securities firm manages its branch with others in forms of joint capital or joint operation, or contracts, leases or entrusts others to manage its branch;
- （二）证券经纪人从事业务未向客户出示证券经纪人证书； (2)?? Where any securities broker who engaging in businesses does not present his/her certificate of securities broker to his/her client;
- （二）证券公司股东、实际控制人强令、指使、协助、接受证券公司以证券经纪客户或者证券资产管理客户的资产提供融资或者担保； (2)?? Where any shareholder and actual holder of a securities firm force, incite, assist or accept the securities firm to provide financing or warranty with assets of stock brokerage clients or stock-asset management clients;
- （二）未经批准，用多个客户的资产进行集合投资，或者将客户资产专项投资于特定目标产品。 (2)??? Where a securities firm undertakes collective investments with assets of several clients or invests its client’s assets in specific targeting products without any approval.
- （二）证券公司控股或者实际控制的企业、资产托管机构、证券服务机构未按照规定向国务院证券监督管理机构报送、提供有关信息、资料，或者报送、提供的信息、资料中有虚假记载、误导性陈述或者重大遗漏。 (2)??? Where enterprises, asset management agencies and securities service agencies hold or actually hold by a securities firm do not file and provide relevant information and materials to the securities regulatory agency under the State Council according to laws, or where there is any false record, misleading statement or major omission in the information and materials filed and provided.
- （二）向客户提供投资建议，对证券价格的涨跌或者市场走势作出确定性的判断； (2)???? Where a securities firm offers investment suggestions to its client, making certainty judgment on highs and lows of security prices or market trends;
- （二）纳税人从事旅游业务的，以其取得的全部价款和价外费用扣除替旅游者支付给其他单位或者个人的住宿费、餐费、交通费、旅游景点门票和支付给其他接团旅游企业的旅游费后的余额为营业额； (2)????? Where a taxpayer is engaged in tourism business, the turnover shall be the balance of the total price and other charges received less the payments of accommodation, meals, transport and admission tickets of scenic spots made by the tourists to other entities or individuals and the tourism charges to other sub-contracted tourism enterprises;
- （二）未按照国务院证券监督管理机构依法做出的决定，解除不再具备任职资格条件的董事、监事、高级管理人员、境内分支机构负责人的职务。 (2)????? Where the securities firm does not conform to decisions made by the securities regulatory agency under the State Council according to laws to remove any director, supervisor, senior manger and person responsible of any inbound branch from his/her post.
- （三） 向境外购买货物，货物来源于境内区外的，除提供本条第（一）项所需凭证和商业单据外，还需提供正本出口货物报关单或者海关对该货物在境内区外的监管凭证以及境内区外企业出具的货权属于境外企业的证明。 (3) Where the enterprise herein purchases from abroad cargo which comes out of the area herein in the boundary of the People's Republic of China, the enterprise shall, beside providing the credence and business documents required in Section(1) of this Article, provide original export cargo declaration form or the supervision certificate of the customs upon the cargo inside the area but outside the boundary of the People's Republic of China, and the certificate of cargo right which belong to the abroad enterprises issued by the enterprises outside the area herein in the boundary of the People's Republic of China.
- （三）未按照规定将证券自营账户或者证券资产管理客户的证券账户报证券交易所备案； (3)?? Where a securities firm does not report its security self-operation accounts or portfolio accounts of its clients to a security exchange for file according to provisions;
- （三）证券公司、资产托管机构、证券登记结算机构违反规定动用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； (3)?? Where a securities firm, an asset management agency, a securities registration and clearing agency use trading settlement funds, trust funds and funds and securities in secured accounts of clients in violation of provisions;
- （三）证券经纪人同时接受多家证券公司的委托，进行客户招揽、客户服务等活动； (3)?? Where any securities broker accepts entrustments of many securities firms at the same time and undertakes activities including client solicitation and client service;
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