中国商业贸易法律法规中英数据库(二)
第十五条：公司必须保护职工的合法权益，加强劳动保护，实现安全生产。 Article 15 A company must protect the lawful rights and interests of its workers, strengthen labor protection, and achieve workplace safety.第十五条合作企业必须在中国境内设置会计帐簿，依照规定报送会计报表，并接受财政税务机关的监督。 Article 15 A contractual joint venture must establish its account books within the territory of China, file its accounting statements according to relevant provisions and accept supervision by the financial and tax authorities.第十五条经核准开业的贷款公司及其分公司，由决定机关颁发金融许可证，并凭金融许可证向工商行政管理部门办理登记，领取营业执照。 Article 15 A loan company or its branch company approved to start business shall be granted a financial permit by the decision-making organ and shall handle the registration formalities upon the strength of the financial permit in the administrative department for industry and commerce so as to obtain a business license.第十五条 招标代理机构应当在招标人委托的范围内办理招标事宜，并遵守本法关于招标人的规定。 Article 15 A procuratorial agency shall carry out the tender within the scope authorized by the tenderer and shall comply with the provisions of this Law on tenderers.第十五条境内机构投资者应当承担受信责任，在挑选、委托投资顾问过程中，履行尽职调查义务。 Article 15 A QDII shall assume the fiduciary responsibility, and perform the obligation of fidelity surveys during the selection or authorization of an investment consultant.第十五条 受理机构作出受理或者不予受理的决定，应当出具加盖行政许可专用印章和注明日期的书面凭证。 Article 15 After deciding to or not to accept an application, an accepting institution shall provide a dated written decision certificate with a seal for the exclusive use of administrative licensing.第十五条 审计人员依法执行职务，受法律保护。 Article 15 Auditors shall be protected by law in performing their functions in accordance with the law.??? 第十五条? 纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。组成计税价格和应纳税额计算公式： Article 15 For taxpayers importing goods, tax payable shall b e computed based on the composite assessable price and the tax rates prescribed in Article 2 of thes e Regulatoins. No tax will be credited. The formul as for computing the composite assessable price an d the tax payable are as follows:第十五条申请合伙企业设立登记，应当向企业登记机关提交登记申请书、合伙协议书、合伙人身份证明等文件。 Article 15 For the application for registration for the establishment of the partnership, the registration application, partnership agreement, the identification documents of the partners, etc., shall be submitted to the enterprise registration authority.第十五条 经济合同当事人一方要求保证的，可由保证人担保。被保证的当事人不履行合同的,按照担保约定由保证人履行或者承担连带责任. Article 15 If one party to an economic contract requests a guaranty, such guaranty may be provided by a guarantor. Where the guaranteed party fails to perform the contract, the guarantor shall perform or be held with joint obligation in accordance with the agreement on the guaranty.第十五条 企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。 Article 15 In case an enterprise uses or sells its inventories, it is permitted to deduct the costs of the inventories calculated pursuant to the related provisions when calculating the taxable income amount.第十五条 各类中介机构提供有偿服务收取费用，应当遵守本法的规定。法律另有规定的，按照有关规定执行。? Article 15 In collecting fees for services rendered, all intermediary organizations should abide by the provisions of this law, except otherwise provided by other laws.第十五条设立有限责任公司，应当由全体股东指定的代表或者共同委托的代理人向公司登记机关申请名称预先核准；设立股份有限公司，应当由全体发起人指定的代表或者共同委托的代理人向公司登记机关申请名称预先核准。 Article 15 In establishing a limited liability company, the name pre-approval shall be applied for with the company registration authority by the representative appointed by all the shareholders or by the agent entrusted jointly by all the shareholders. In establishing a company limited by shares, the name pre-approval shall be applied for with the company registration authority by the representative appointed by all the promoters or by the agent entrusted jointly by all the promoters.第十五条 企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额； Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.第十五条 票据丧失，失票人可以及时通知票据的付款人挂失止付，但是，未记载付款人或者无法确定付款人及其代理付款人的票据除外。 Article 15 In the event a negotiable instrument is lost, the person losing it may promptly notify the drawee of the loss for the latter to stop payment thereof, unless no drawee is recorded on the instrument or it is hard to identify the drawee or his agent.第十五条民办非企业单位的登记事项需要变更的，应当自业务主管单位审查同意之日起３０日内，向登记管理机关申请变更登记。 Article 15 In the event of necessity of effecting a change in the particulars of registration of a people-run non-enterprise unit, an application for change in registration shall be filed with the registration administration organ within 30 days starting from the date of examination and consent of the competent business unit.第十五条要约邀请是希望他人向自己发出要约的意思表示。寄送的价目表、拍卖公告、招标公告、招股说明书、商业广告等为要约邀请。 Article 15 Invitation to Offer An invitation to offer is a party's manifestation of intention to invite the other party to make an offer thereto. A delivered price list, announcement of auction, call for tender, prospectus, or commercial advertisement, etc. is an invitation to offer.第十五条从事生产、经营的纳税人、扣缴义务人必须按照国务院财政、税务主管部门规定的保管期限保管帐簿、记帐凭证、完税凭证及其他有关资料。 Article 15 Taxpayers engaged in production or business operations or withholding agents must maintain accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information within the period prescribed by the authorized fiscal or tax departments under the State Council第十五条《条例》第九条第三项所称年报，应当包括申请人在申请日的前3个会计年度的资产负债表、利润表和现金流量表。 Article 15 The annual report mentioned in Item 3 of Article 9 of the Regulations shall include the Balance Sheets, Statements of Profit and Loss, and Cash Flow Statements of the applicant in the last three fiscal years prior to the date of application.第十五条 公司章程对公司及其股东、董事、监事、经理和其他高级管理人员具有约束力。 Article 15 The articles of association of a company are binding to the company and its shareholders, directors, supervisors, managers and other senior management personnel.第十五条外国驻华外交机构、领事机构收取的以人民币支付的签证费、认证费等，需要汇出境外的，可以持有关证明材料向外汇指定银行兑付。 Article 15 The certificate fees charged in Renminbi by foreign diplomatic and consular organizations in China can be exchanged at banks designated to handle foreign exchange businesses on the strength of relevant documents of verification if these fees should be remitted abroad.第十五条 中国仲裁协会是社会团体法人。仲裁委员会是中国仲裁协会的会员。中国仲裁协会的章程由全国会员大会制定。 Article 15 The China Arbitration Association is a social organization with the status of a legal person. Arbitration commissions are members of the China Arbitration Association. The Articles of Association of the China Arbitration Association shall be formulated by the national general meeting of the members.第十五条 省、自治区、直辖市人民政府物价部门在价格管理方面履行下列职责： Article 15 The commodity price department of a provincial, autonomous region or directly administered municipal people's government shall perform the following duties in areas of price control:第十五条?药品广告的内容必须以国务院卫生行政部门或者省、自治区、直辖市卫生行政部门批准的说明书为准。 Article 15 The contents of an advertisement for a medicine should be based on the indications approved by the public health administrative department of the State Council or by the public heath administrative department of a province, autonomous region or municipality under the directy administration of the central government.第十五条境外组织或者个人在中国境内使用密码产品或者含有密码技术的设备，必须报经国家密码管理机构批准；但是，外国驻华外交代表机构、领事机构除外。 Article 15 The corporation or individual beyond the borders using the password products or the equipments containing the password techniques within the boundaries of the People’s Republic of China shall be approved by the State Password Administration Institution; however, the foreign representative diplomatic institutions and the consular institutions stationed in the People’s Republic of China shall be excluded.
