中国商业贸易法律法规中英数据库(二)
各有关部门要进一步统一思想，高度重视，充分认识此类违法犯罪活动的严重性、危害性，增强政治责任感，密切分工协作，提高工作效率，及时查处一批大案要案，维护法律法规权威，维护社会公平正义，维护投资者的合法权益。 All relevant authorities shall unify ideas, attach great importance to it, fully comprehend the seriousness and dangers of such activities of legal violations and crimes, enhance the sense of political responsibility, closely divide work and cooperate, elevate the work efficiency, timely investigate a batch of major and serious cases, keep the authority of laws and administrative regulations, guard the social fairness and justice, and safeguard the legal rights and interests of the investors.合营企业的一切活动应遵守中华人民共和国法律、法令和有关条例规定。? All the activities of an equity joint venture shall be governed by the laws, decrees and pertinent rules and regulations of the Peoples Republic of China.属于中方投资者所有的外汇，应当全部卖给外汇指定银行。 All the foreign exchange belonging to the Chinese counterpart investors shall be sold to the designated foreign exchange banks.各地方、各部门按照经贸部制定的组建这类公司应具备的七项条件，严格清理整顿后，报经贸部重新审定。 all the localities and departments shall, in accordance with the seven prerequisites for the establishment of companies of the aforesaid type as formulated by the Ministry of Foreign Economic Relations and Trade, carry out a strict checking up and rectification on the aforesaid companies, and then submit the cases to the Ministry of Foreign Economic Relations and Trade for re-examination and confirmation.其它外贸企业一律不得经营第一类出口商品，如有违反，将其出口收汇全部没收，上缴中央，并追究领导者的责任。 All the other foreign trade companies are not permitted to handle export commodities of the first category; where the aforesaid provisions are violated, the foreign exchange earnings obtained shall all be confiscated and be turned over to the Central Government, and the responsibilities of the persons in charge shall be investigated.各省、自治区、直辖市和计划单列市国家税务局： All the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:随着《中华人民共和国税收征收管理法》（以下简称《征管法》）的，以《征管条例》为依据制定的《原办法》，也随着《征例》的废止而废止，不再具有法律效力。 Along with the promulgation and implementation of the Law of the People’s Republic of China for Tax Collection and Management (hereinafter referred to as Tax Collection and Management Law), the Original Methods worked out on the basis of the Tax Collection and Management Regulations were abolished along with the abolition of the Tax Collection and Management Regulations and thus no longer possess legal force.?? （六）修改公司章程； amendment to its Articles of Association;其中：享受企业所得税15%税率的企业，2008年按18%税率执行，2009年按20%税率执行，2010年按22%税率执行，2011年按24%税率执行，2012年按25%税率执行；? Among them, the enterprises which enjoy the enterprise income tax rate of 15% shall be subject to the enterprise income tax rate of 18% in 2008, 20% in 2009, 22% in 2010, 24% in 2011 and 25% in 2012.前款规定的行为有违法经营额或者违法所得的，予以没收，可以并处违法经营额１倍以上３倍以下或者违法所得３倍以上５倍以下的罚款。 Amount from illegal operations or illegal income from acts prescribed in the preceding paragraph shall be confisticated and a fine of more than 100% less than 300% of the amount from illegal operations or a fine of more than 300% less than 500% of the illegal income may concurrently be imposed.退税额＝再投资额/( l—原实际适用的企业所得税税率与地方所得税税率之和)×原实际适用的企业所得税税率×退税率 Amount of tax refund = Reinvestment amount v 【1 - (originally applicable enterprise income tax rate + local income tax rate)】 X originally applicable enterprise income tax rate X tax refund rate受理机构应当将收到完整材料之日作为受理凭证上的注明日期。 An accepting institution shall regard the date on which complete materials are received as the date to be indicated on the accepting certificate.国家规定的应当在医生指导下使用的治疗药品广告中，必须注明“按医生处方购买和使用”。? An advertisement for therapeutical medicines that must be applied under the guidance of doctors as required by the State should include the words of ""To seek doctor's advice in the purchasing and application"".烟草广告中必须标明“吸烟有害健康”? An advertisement for tobacco should carry the indication of ""Smoking is harmful to your health"".广告不得有下列情形： An advertisement should not contain any of the following contents:未取得专利权的，不得在广告中谎称取得专利权。 An advertisement should not lie about the patent right of any product that has not factually obtained the patent right.婚姻、收养、监护等有关身份关系的协议，适用其他法律的规定。 An agreement concerning any personal relationship such as marriage, adoption, guardianship, etc. shall be governed by other applicable laws.配额申请人应当在每年10月15日至10月30日向进口配额管理部门提出关税配额的申请。 An applicant for quotas shall file its applications to the administrative departments of import quotas between October 15 and October 30 of each year..配额申请人应当在每年11月1日至11月15日向出口配额管理部门提出下一年度出口配额的申请。 An applicant of quotas shall apply to the administrative departments of export quotas for the next year between November 1 and 15 of each year.配额申请人应当在每年8月1日至8月31日向进口配额管理部门提出下一年度进口配额的申请。 An applicant of quotas shall apply to the administrative departments of import quotas for the next year between August 1 and 31 of each year.投保人是指与保险人订立保险合同，并按照保险合同负有支付保险费义务的人。 An applicant refers to the party who enters into an insurance contract with an insurer and is obligated to pay the premiums under the insurance contract.全国性和跨省的企业集团申请经营进出口业务的，要报经贸部审批。 An application, which is filed by a national or trans-provincial conglomerate for handling import and export business, shall be examined and approved by the Ministry of Foreign Economic Relations and Trade.仲裁协议系指当事人在合同中订明的仲裁条款,或者以其他方式达成的提交仲裁的书面协议。 An arbitration agreement means an arbitration clause in a contract concluded between the parties or any other form of written agreement providing for settlement of dispute by arbitration.仲裁庭有权确认合同的效力。 An arbitration tribunal has the right to rule on the validity of a contract.仲裁庭认为有必要收集的证据，可以自行收集。 An arbitration tribunal may collect on its own evidence it considers necessary.
