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中国商业贸易法律法规中英数据库(二)    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(二)

从事港口码头建设的中外合资经营企业,经营期在15年以上的,经企业申请,所在地的省、自治区、直辖市税务机关批准,从开始获利的年度起,第一年至第五年免征企业所得税,第六年至第十年减半征收企业所得税。?    A Sino-foreign equity joint venture engaged in the port and dock construction and with the operation period of 15 years or longer may, upon approval of its application by the tax organ of the province, autonomous region or municipality directly under the Central Government where it is located, enjoy exemption from the enterprise income tax from the first profit-making year to the fifth year, and reduction in enterprise income tax by half from the sixth to the tenth year.
有限责任公司,股东人数较少和规模较小的,可以设一至二名监事。    A small-scaled limited liability company with only a few shareholders may have one or two supervisors.
个人独资企业不得从事法律、行政法规禁止经营的业务;从事法律、行政法规规定须报经有关部门审批的业务,应当在申请设立登记时提交有关部门的批准文件。    A sole proprietorship enterprise may not engage in any business prohibited by law or administrative regulations; where the sole proprietorship enterprise intends to engage in any business which requires approval by the relevant authority, the approval document issued by the relevant authority shall be presented at the time of applying for establishment registration.
个人独资企业应当依法履行纳税义务。    A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law.
?? (二)国有独资公司。    a solely state-owned enterprise.
?? (四)有健全的组织机构和管理制度;    a sound organizational structure and management systems; and
国家授权投资的机构或者国家授权的部门可以单独投资设立国有独资的有限责任公司。    A state authorized investment entity or state authorized department may establish wholly state-owned limited liability companies as the sole investor.
?? (一)股份有限公司;    a stock company with limited liability; or
证券交易所应当对上市公司披露信息进行监督,督促上市公司依法及时、准确地披露信息。    A stock exchange shall supervise the information released by the company on the listing, and it shall also supervise the company in lawfully, promptly, and accurately releasing information.
要严格控制外贸企业经营第二类出口商品的业务范围。    A strict control should be exercised over the business scope of foreign trade companies for handling export commodities of the second category.
后手是指在票据签章人之后签章的其他票据债务人。    A subsequent party means a person liable for an instrument who puts his signature thereto after it is signed by another.
上级户外广告设施设置审批机关对下级户外广告设施设置审批机关作出的不适当审批决定,应当要求其改正或者予以撤销。    A superior organ for examination and approval of outdoor advertising facilities installation shall order a subordinate organ for examination and approval of outdoor advertising installation to correct or revoke an inappropriate decision on examination and approval of outdoor advertising facilities.
纳税人享受减税、免税待遇的,在减税、免税期间应当按照规定办理纳税申报。    A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period.
纳税人有义务就其与关联企业之间的业务往来,向当地税务机关提供有关的价格、费用标准等资料。    A taxpayer shall be obliged to provide its local taxation authority with details of prices, expenses standards, etc. ,with regard to its business transactions with affiliated enterprises.
第十九条扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。对法律、行政法规没有规定负有代扣、代收税款义务的单位和个人,税务机关不得要求其履行代扣、代收税款义务。    A taxpayer shall not prevent a withholding agent from fulfilling its obligations of withholding or collecting tax in accordance with the law
纳税人应当在规定的期限内持有关证件到主管税务机关办理验证或者换证手续。    A taxpayer shall present the relevant certificate to the responsible taxation authority within the stipulated time limit to undergo certificate inspection or replacement procedures.
从中国的境外取得所得的纳税义务人,应当在年度终了后三十日内,将应纳的税款缴入国库,并向税务机关报送纳税申报表。    A taxpayer who earns income outside China shall pay the tax due to the State Treasury and submit a tax return to the tax authorities within 30 days after the end of each year.
纳税人被工商行政管理机关吊销营业执照的,应当自营业执照被吊销之日起十五日内,向原税务登记机关申报办理注销税务登记。    A taxpayer whose business licence is revoked by the administrative authority for industry and commerce shall, within 15 days of the revoking of the business licence, apply to the original taxation registration authority for cancellation of its taxation registration.
技术服务合同是指当事人一方以技术知识为另一方解决特定技术问题所订立的合同,不包括建设工程合同和承揽合同。    A technical service contract means a contract whereby one party solves a particular technical problem for the other party by utilizing its technical knowledge, excluding a contract for construction project or a contract of hired work.
技术开发合同应当采用书面形式。    A technology development contract shall be in writing.
技术转让合同应当采用书面形式。    A technology transfer contract shall be in writing.
招标公告应当载明招标人的名称和地址、招标项目的性质、数量、实施地点和时间以及获取招标文件的办法等事项。    A tender announcement shall clearly contain such particulars as the name and address of the tenderer, nature of the project subject to tender, quantity, place and time of implementation and methods to acquire the tender documents.
招标人不得强制投标人组成联合体共同投标,不得限制投标人之间的竞争。    A tenderer may not compel bidders to form a consortium to make joint bidding and may not restrict competition among bidders.
招标人不得以不合理的条件限制或者排斥潜在投标人,不得对潜在投标人实行歧视待遇。    A tenderer may not restrict or exclude any intended bidder with unreasonable requirements and may not apply discrimination treatment to any intended bidder.
招标人应当有进行招标项目的相应资金或者资金来源已经落实,并应当在招标文件中如实载明。    A tenderer shall have necessary funds or sources of funds for the project subject to tender and shall state it truthfully in his tender documents.
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