中国商业贸易法律法规中英数据库(二)
第十五条中国证监会受理审核申请人提交的变更名称、变更首席代表的申请材料。决定批准的，换发批准书。 Article 15 The CSRC will accept and examine the application materials for changing the name or chief representative submitted by the applicants. It shall reissue an approval document if the CSRC decides to approve an application.第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。 Article 15 The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.第十五条同业拆借交易以询价方式进行，自主谈判、逐笔成交。 Article 15 The interbank borrowing trading shall be performed by means of inquiries, upon independent negotiations, and transaction by transaction.第十五条 中华人民共和国的法定货币是人民币。 Article 15 The legal tender of The People's Republic of China is the Reminbi(RMB).第十五条 联营企业的企业名称可以使用联营成员的字号，但不得使用联营成员的企业名称。联营企业应当在其企业名称中标明“联营”或者“联合”字词。 Article 15 The name of a joint operated enterprise may use any partner's shop name but not the partner's enterprise name, and shall include the words ""joint operated"" or ""joint.""第十五条?本法自公布之日起生效。本法修改权属于全国人民代表大会。 Article 15 The present law comes into force as of the date of its promulgation. The right to amendment is vested in the National Peoples Congress.第十五条 个人移居境外后，其境内资产产生的收益，可以持规定的证明材料和有效凭证向外汇指定银行购汇汇出或者携带出境。 Article 15 The remittance and/or carrying of foreign exchange abroad for such income derived from the possession of assets in China shall be granted upon the presentation of the specific certifying documents at the designated foreign exchange banks.第十五条 国家准许货物与技术的自由进出口。但是，法律、行政法规另有规定的除外。 Article 15 The State allows free import and export of goods and technologies except where laws or administrative regulations provided otherwise.第十五条纳税人领取的税务登记证件和扣缴义务人领取的代扣代缴、代收代缴税款凭证，不得转借、涂改、损毁、买卖或者伪造。 Article 15 The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding agents shall not be permitted to be lent to others, altered, damaged, sold or forged.第十五条 合作企业的投资总额，是指按照合作企业合同、章程规定的生产经营规模，需要投入的资金总和。 Article 15 The total amount of investment of a contractual JV refers to the total sum of capital required by the production and operation scale regulated in the JV contract and articles of association.第十五条设立外资企业的申请书应当包括下列内容： Article 15 The written application for the establishment of a foreign-capital enterprise shall include the following contents:第十五条（审核期限） Article 15 Time limit for Examination and Verification第十五条依法不需办理税务登记的单位需要领购发票的，可以按照《办法》的有关规定，向主管税务机关申请领购发票。 Article 15 Units which do not need to perform tax registration according to law but need to receive and purchase invoices may, in line with related stipulations of the Methods, apply to competent tax authorities for receiving and purchasing invoices.第十五条 除本法另有规定或者保险合同另有约定外，保险合同成立后，保险人不得解除保险合同。 Article 15 Unless otherwise prescribed herein, or in the insurance contract, the insurer may not terminate the contract after it is formed.第十五条 仲裁委员会收到申请人的仲裁申请书及其附件后,经过审查,认为申请仲裁的手续不完备的,可以要求申请人予以完备; Article 15 Upon receipt of the Application for Arbitration and its attachments, if the secretariat of the Arbitration Commission, after examination, finds that the Claimant has not yet completed the formalities required for arbitration, it will request the Claimant to complete them.第十五条 收发货人对《集中申报清单》申报的货物以报关单方式办理海关手续时，应当按照海关规定对涉税的货物办理税款缴纳手续。涉及许可证件管理的，应当提交海关批注过的相应许可证件。 Article 15 When a consignee or consignor goes through the customs formality upon the strength of customs declaration forms for the goods as declared in the List of Centralized Declaration, he shall go through the duty payment formality for the dutiable goods in accordance with the customs provisions, and shall submit a corresponding license as remarked and commented on by the customs if the licensing administration is involved.第十五条 保险公司委托境外受托人进行投资管理的，应当由内设的专业资金运用部门或者相关的保险资产管理公司负责委托事务，评价委托资产的风险状况、境外受托人的投资业绩和管理能力。 Article 15 Where an insurance company entrusts an overseas trustee for investment management, its internal specialized fund use department or relevant insurance asset management company shall be responsible for the entrustment and appraisal of risk status of the entrusted assets and assessment of the investment performance and management ability of the overseas trustee.第十五条个人独资企业存续期间登记事项发生变更的，应当在作出变更决定之日起的十五日内依法向登记机关申请办理变更登记。 Article 15 Where during its existence, a sole proprietorship enterprise undergoes a change which affects a registered item, an application for registration amendment shall be submitted to the registration authority in accordance with the law within fifteen days of the decision to make such change.第十五条按照对所有申请统一办理的方式分配配额的，进口配额管理部门应当自规定的申请期限截止之日起60天内作出是否发放配额的决定。 Article 15 Where the quotas are allocated according to the principle of uniform handling of all applications, the administrative departments of import quotas shall decide whether to grant quotas or not within 60 days prior to the prescribed deadline for filing applications..第十五条境内金融机构发行人民币债券所募集资金及后续资金调回、本息兑付应按《金融机构对境外资产负债及损益申报业务操作规程》（（96）汇国发字第13号）进行国际收支统计申报。 Article 15 With respect to the return of the money as raised through issuance of RMB bonds and the follow-up funds as well as the repayment of the principal and interests, a financial institution within the territory of China shall make a report on the international balance of payments in accordance with the Operational Rules for the Overseas Assets, Liabilities, Losses and Proceeds of Financial Institutions (Hui Guo Fa Zi [1996] No. 13).第十五条 外资企业在批准的经营范围内需要的原材料、燃料等物资，可以在中国购买，也可以在国际市场购买；在同等条件下，应当尽先在中国购买。 Article 15 Within the scope of the operations approved, enterprises with foreign capital may purchase, either in China or from the world market, raw and semi-processed materials, fuels and other materials they need. When these materials are available from both sources on similar terms, first priority should be given to purchases in China.第十五条 申请人依照本条例第十一条的规定向国务院外经贸主管部门提出技术进口申请时，可以一并提交已经签订的技术进口合同副本。 Article 15. An applicant, when applying to the competent foreign trade department under the State Council according to the provision of Article 11 of these Regulations for technology import, may submit a copy of the technology import contract concluded.第十五条 进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。 Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.第十五条 进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。 Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods. 第十五条 广告业务代理费标准，由国家工商行政管理机关会同国家物价管理机关 制定。 Article 15. Rates of fees to be charged for acting as agents in advertising business shall be fixed by state administrative departments for industry and commerce and those in charge of price control.
