中国商业贸易法律法规中英数据库(二)
对群众价格监督组织中工作有成绩者，应当按规定给予奖励。 An award shall also be issued, in accordance with regulations, to any party which makes an outstanding contribution in the area of organizing public participation in price surveillance work.根据法律规定的或按经济合同性质必须具备的条款，以及当事人一方要求必须规定的条款，也是经济合同的主要条款。 An economic contract shall also include as its principal clauses those whose inclusion is stipulated by law or by virtue of the nature of the economic contract, or whose inclusion is considered as indispensable by either party to the contract.职务技术成果是执行法人或者其他组织的工作任务，或者主要是利用法人或者其他组织的物质技术条件所完成的技术成果。 An employee-developed technology is a technology developed in the course of completing a task assigned by a legal person or an organization of any other nature, or developed by primarily utilizing the material and technical resources thereof.将汇票金额的一部分转让的背书或者将汇票金额分别转让给二人以上的背书无效。 An endorsement which transfers a part of the sum payable by the bill of exchange or separately transfers the sum payable by the bill to two or more endorsees shall be void.背书未记载日期的，视为在汇票到期日前背书。 An endorsement without a specified date is deemed to be made prior to the date of maturity.在海南岛举办的企业（国家银行和保险公司除外），从事工业、交通运输业等生产性行业的企业经营期限在十年以上的，从开始获利的年度起，第一年和第二年免征所得税，第三年至第五年减半征收所得税。? An enterprise (except for a state bank or insurance company) set up in Hainan Island and engaged in industry or transport industry and with the operation period of 10 years or longer may enjoy exemption from the enterprise income tax for its first and second profit-making years and enjoy reduction of the income tax by half from the third to fifth year.在海南岛举办的企业（国家银行和保险公司除外），从事港口、码头、机场、公路、铁路、电站、煤矿、水利等基础设施开发经营的企业和从事农业开发经营的企业，经营期限在十五年以上的，从开始获利的年度起，第一年至第五年免征所得税，第六年至第十年减半征收所得税。? An enterprise (except for a state bank or insurance company) set up in Hainan Island and engaged in the construction of such infrastructure projects as port, dock, airport, highway, railway, power station, coal mine, water conservancy, etc., or in the development and operation of agriculture and with the operation period of 15 years or longer may enjoy exemption from the enterprise income tax starting from its first five profit-making years, and reduction in enterprise income tax by half from the sixth to the tenth year.在海南岛举办的企业（国家银行和保险公司除外），从事服务性行业的企业，投资总额超过500万美元或者2000万人民币，经营期限在十年以上的，从开始获利的年度起，第一年免征所得税，第二年和第三年减半征收所得税。? An enterprise (except for a state bank or insurance company) set up in Hainan Island, engaged in the service industry, with the total investment in excess of USD 5 million or 20 million yuan and with the operation period of 10 years or longer may be exempted from the income tax for its first profit-making year and enjoy reduction of the income tax by half for the second and third years.享受企业所得税过渡优惠政策的企业，应按照新税法和实施条例中有关收入和扣除的规定计算应纳税所得额，并按本通知第一部分规定计算享受税收优惠。? An enterprise enjoying the transitional preferential policies with regard to enterprise income tax shall calculate the taxable income amount under the provisions of the EITL and the RIEITL concerning the incomes and deductions and shall compute and enjoy the preferential tax treatments under section 1 of this Notification.企业所得税过渡优惠政策与新税法及实施条例规定的优惠政策存在交叉的，由企业选择最优惠的政策执行，不得叠加享受，且一经选择，不得改变。? An enterprise may choose the most preferential policies, if there is any overlap between the transitional preferential policies with regard to enterprise income tax and those as offered in the EITL and the RIEITL,. It fails to enjoy such policies repeatedly, and it shall not change it once it makes a choice,.企业有正当理由可以使用本地或者异地地名作字号，但不得使用县以上行政区划名称作字号。 An enterprise may use the name of the locality where it is located or that of another place as its shop name if it has proper reasons, but it may not use the name of an administrative area at or above the county levels.企业名称经核准登记注册后方可使用，在规定的范围内享有专用权。 An enterprise name can be used only after it has been approved and registered, and an exclusive right to its use shall be enjoyed within a prescribed scope.企业名称只能转让给一户企业。企业名称的转让方与受让方应当签订书面合同或者协议，报原登记主管机关核准。 An enterprise name may only be assigned to one enterprise. The assignor and assignee of the enterprise name shall sign a written contract or agreement which shall be reported to the original competent registration authority for approval.企业名称应当冠以企业所在地省（包括自治区、直辖市，下同）或者市（包括州，下同）或者县（包括市辖区，下同）行政区划名称。 An enterprise name shall be preceded by the name of the administrative area such as the province (including autonomous region and municipality directly under the Central Government, similarly hereinafter) or the city (including prefecture, similarly hereinafter) or the county (including district under a city, similarly hereinafter) where the enterprise is located.企业、事业单位的罚款应当在自有资金、预算包干经费或者预算外资金中支出。 An enterprise or public institution shall pay its fines from its own funds, all-in budget expenses or funds that are not included in the budget.企业应当自年度终了之日起五个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。 An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year.企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。 An enterprise shall submit an enterprise income tax return for advance payment to the tax organ and pay the tax in advance within 15 days after the end of a month or quarter.外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。 An enterprise that reinvests its profits in China after paying the income tax, may, in accordance with relevant state provisions, apply for refund of a part of the income tax already paid on the reinvested amount.经批准有筹建期的，企业名称保留到筹建期终止。 An enterprise whose preparatory period has been approved may retain its registered name until the end of the preparatory period.鼓励合营企业向中国境外销售产品。出口产品可由合营企业直接或与其有关的委托机构向国外市场出售，也可通过中国的外贸机构出售。合营企业产品也可在中国市场销售。? An equity joint venture is encouraged to market its products outside China. It may distribute its export products on foreign markets through direct channels or its associated agencies or Chinas foreign trade establishments. Its products may also be distributed on the Chinese market.合营企业依照国家有关税收的法律和行政法规的规定，可以享受减税、免税的优惠待遇。? An equity joint venture may, in accordance with provisions of the relevant laws and administrative rules and regulations of the State on taxation, enjoy preferential treatment for reduction of, or exemption from taxes.合营企业在其经营活动中，可直接向外国银行筹措资金。? An equity joint venture may, in its business operations, obtain funds from foreign banks directly.合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。? An equity joint venture shall conduct its foreign exchange transactions in accordance with the Foreign Exchange Regulations of the Peoples Republic of China.保险利益是指投保人对保险标的具有的法律上承认的利益。 An insurable interest refers to the interest which the applicant has in the subject matter of the insurance and is recognized by laws.经营有人寿保险业务的保险公司，应当按照有效的人寿保险单的全部净值提取未到期责任准备金。 An insurance company engaged in life insurance shall set aside a reserve for future claims equal to the total net value determined actuarially on the total life insurance policies in force.
