中国商业贸易法律法规中英数据库(二)
第十二条：公司可以向其他有限责任公司、股份有限公司投资，并以该出资额为限对所投资公司承担责任。 Article 12 A Company may invest in another limited liability company or joint stock limited company, and is liable to such company to the extent of its capital contribution.第十二条 公司分别发行境外上市外资股和内资股的计划，应当在公司各次募集股份的招股说明材料中全面、详尽披露。对已经批准并披露的发行计划进行调整的，必须重新披露。 Article 12 A company shall reveal in full and detail the plan for separately issuing foreign capital stocks listed abroad and domestic capital stocks in the prospectus for all issues. Rerevelation is required if the stock issue plan approved is altered.第十二条公司的住所是公司主要办事机构所在地。经公司登记机关登记的公司的住所只能有一个。公司的住所应当在其公司登记机关辖区内。 Article 12 A company's domicile is the place where the company's administrative body is located. A company can only have one domicile which has been registered by the company registration authority. The company's domicile should be within the jurisdiction area of the company registration authority.第十二条合作企业应当设立董事会或者联合管理机构，依照合作企业合同或者章程的规定，决定合作企业的重大问题。中外合作者的一方担任董事会的董事长、联合管理机构的主任的，由他方担任副董事长、副主任。董事会或者联合管理机构可以决定任命或者聘请总经理负责合作企业的日常经营管理工作。总经理对董事会或者联合管理机构负责。 Article 12 A contractual joint venture shall establish a board of directors or a joint managerial institution which shall, according to the contract or the第十二条准予登记的民办非企业单位，由登记管理机关登记民办非企业单位的名称、住所、宗旨和业务范围、法定代表人或者负责人、开办资金、业务主管单位，并根据其依法承担民事责任的不同方式，分别发给《民办非企业单位（法人）登记证书》、《民办非企业单位（合伙）登记证书》、《民办非企业单位（个体）登记证书》。 Article 12 A people-run non-enterprise unit approved for registration shall be registered of the name, site, aims and business scope, legal representative or person(s)-in-charge, the start-up capital, the competent business unit of the people-run non-enterprise unit by the registration administration organ, and in accordance with the different modes of bearing civil responsibility according to law, be respectively issued the certificate of registration for people-run non-enterprise unit(legal entity), the certificate of registration for people-run non-enterprise unit(partnership) or the certificate of registration for people-run non-enterprise unit(individual).第十二条 以欺诈、偷盗或者胁迫等手段取得票据的，或者明知有前列情形，出于恶意取得票据的，不得享有票据权利。 Article 12 A person who acquires a negotiable instrument by means of fraud, theft, or coercion, or, with knowledge of the aforementioned situations, acquires the instrument out of ill intention shall have no right thereon.第十二条境内机构投资者应当依照有关规定向国家外汇局申请经营外汇业务资格。 Article 12 A QDII shall apply to the SAFE for the qualification for foreign exchange business in accordance with related provisions.第十二条 保险外汇资金的境外运用必须依据《保险资金运用风险控制指引》，建立完善的风险控制制度。 Article 12 A sound risk control system in respect of overseas use of foreign exchange insurance funds must be established in accordance with the Risk Control Guidelines for Use of Insurance Funds.第十二条 招标人有权自行选择招标代理机构，委托其办理招标事宜。 Article 12 A tenderer shall have the right to choose, on his own, a procuratorial agency and authorize it to carry out the tender.第十二条 受理机构应当配备专职工作人员，在固定的办公场所内，统一受理行政许可申请。 Article 12 An accepting institution shall have full-time personnel to accept administrative licensing applications uniformly in fixed office premises.第十二条?广告不得贬低其他生产经营者的商品或者服务。? Article 12 An advertisement should not have any content that denigrates the commodities or services of other producers or operators.第十二条 仲裁委员会由主任一人、副主任二至四人和委员七至十一人组成。 Article 12 An arbitration commission shall comprise a chairman, two to four vice-chairmen and seven to eleven members.第十二条 经济合同应具备以下主要条款： Article 12 An economic contract shall contain the following principal clauses:第十二条 在计算应纳税所得额时，企业按照规定计算的无形资产摊销费用，准予扣除。 Article 12 An enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.第十二条 企业应当根据其组织结构或者责任形式，在企业名称中标明组织形式。所标明的组织形式必须明确易懂。 Article 12 An enterprise shall indicate its organizational form, clearly and easily to be understood, in its name in accordance with its organizational structure or liability form.第十二条 投保人提出保险要求，经保险人同意承保，并就合同的条款达成协议，保险合同成立。保险人应当及时向投保人签发保险单或者其他保险凭证，并在保险单或者其他保险凭证中载明当事人双方约定的合同内容。 Article 12 An insurance contract is formed when an applicant requests insurance and the insurer agrees to underwrite it under the terms and conditions therein agreed by both parties. The insurer shall issue to the applicant, on a timely basis, an insurance policy or any other insurance certificate which indicates the terms and conditions as agreed by both parties.第十二条 审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。 Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.第十二条发票印制或发票防伪专用品生产前，主管税务机关应下达发票印制或发票防伪专用品生产通知书，被指定的印制或生产企业必须按照要求印制或生产。 Article 12 Before the printing of invoices or the production of special products for anti-forged invoices, the competent tax authorities should issue a notice concerning the printing of invoices or the production of special products for anti-forged invoices.Enterprises designated to print or produce shall perform such task in compliance with the requirements.第十二条（设置户外广告设施的审批程序） Article 12 Examination and Approval Procedures for Installation of Outdoor Advertising Facilities第十二条除按照规定不需要发给税务登记证件的外，纳税人办理下列事项时必须持税务登记证件： Article 12 Except in cases where a tax registration certificate is not required in accordance with regulations, a taxpayer must present a tax registration certificate when carrying out the following matters:第十二条 对外贸易经营者从事对外贸易经营活动，应当信守合同，保证商品质量，完善售后服务。 Article 12 In foreign trade activities foreign trade dealers should honor their contracts, ensure the quality of the commodity and perfect the after-sale services.第十二条 经营者进行价格活动，应当遵守法律、法规，执行依法制定的政府指导价、政府定价和法定的价格干预措施、紧急措施。? Article 12 In their work related to prices, business operators should strictly keep up with laws, regulations, government guided-prices, government-set prices, legal price intervention measures and emergency measures adopted by the government according to law.第十二条属于个人所有的外汇，可以自行持有，也可以存入银行或者卖给外汇指定银行。 Article 12 Individual owners of foreign exchanges can hold these foreign exchanges on their own accord, deposit them in banks, or sell them to banks designated to handle foreign exchange businesses.第十二条合伙人应当按照合伙协议约定的出资方式、数额和缴付出资的期限，履行出资义务。 Article 12 Partners shall fulfill their obligations in respect of capital contribution in accordance with the method for, amount of, and time limit for, making capital contribution as prescribed in the partnership agreement.第十二条从事生产、经营的纳税人、扣缴义务人按照国务院财政、税务主管部门的规定设置帐簿，根据合法、有效凭证记帐，进行核算。个体工商户确实不能设置帐簿的，经税务机关核准，可以不设置帐簿。 Article 12 Taxpayers engaged in production or business operations or withholding agents shall establish accounting books in accordance with the rulings formulated by the authorized fiscal or tax department under the State Council, keep records based on legitimate and valid vouchers and conduct accounting. Individual households, engaged in industry and commerce which are indeed unable to keep accounting books may keep no accounting books after approval by the tax authorities
