中国商业贸易法律法规中英数据库(二)
第十六条投资顾问应当严格遵守境内有关法律法规、基金合同和集合资产管理合同的规定，始终将基金、集合计划持有人的利益置于首位，以合理的依据提出投资建议，寻求基金、集合计划的最佳交易执行，公平客观对待所有客户，始终按照基金、集合计划的投资目标、策略、政策、指引和限制实施投资决定，充分披露一切涉及利益冲突的重要事实，尊重客户信息的机密性。 Article 16 An investment consultant shall rigidly observe the laws and regulations of the state, the fund contract or the asset pool management contract, and always put the interests of the fund or pool plan holders at the first place, bring forward suggestions subject to reasonable evidences, seek for the best transactions of the fund or pool plan, treat all clients in a fair and objective manner, always carry out the investment decisions in light of the investment purposes, strategies, policies, guidelines and restrictions of the fund or pool plan, fully reveal all the important facts involving the conflict of interests, and respect the confidentiality of clients' information.第十六条应聘在境内机构工作的外籍专家的人民币工资以及其他合法收入，除本条第二款规定的情形外，依法纳税后，可以向外汇指定银行购汇汇出或者携带出境。 Article 16 Apart from cases described in the second clause of this article, the Renminbi salaries and other legitimate incomes of foreign experts engaged to work in domestic enterprises can be used to buy foreign exchanges from banks designated to handle foreign exchange businesses for being remitted or carried abroad after payment of taxes in accordance with law.第十六条 对适用集中申报通关方式的货物，海关按照接受清单申报之日实施的税率、汇率计征税费。 Article 16 As for the goods for which the method of centralized declaration for customs clearance is adopted, the customs shall calculate and collect taxes and fees in light of the tax rate and the exchange rate executed on the day when the declaration of the list is accepted.第十六条 审计机关对本级各部门（含直属单位）和下级政府预算的执行情况和决算，以及预算外资金的管理和使用情况，进行审计监督。 Article 16 Audit institutions shall exercise supervision through auditing over the budget implementation, final accounts and management and use of extra-budgetary funds of departments (including units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels.第十六条要约到达受要约人时生效。 Article 16 Effectiveness of Offer, Offer through Electronic Message An offer becomes effective when it reaches the offeree.第十六条 外资企业的各项保险应当向中国境内的保险公司投保。 Article 16 Enterprises with foreign capital shall apply to insurance companies in China for such kinds of insurance coverage as are needed.第十六条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。 Article 16 Enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of China dealing in production or business operations shall, within each period of time for the advance payment of income tax, submit the income tax declaration forms for the advance payment to local tax organs; and shall, within four months after the end of a tax year, submit the annual income tax declaration forms and final accounting statements.第十六条除法律、行政法规另有规定或者经国务院批准外，《条例》第九条第四项所称中国申请人应当符合下列条件： Article 16 Except otherwise specified by the laws or administrative regulations or approved by the State Council, the Chinese applicant mentioned in Item 4 of Article 9 of the Regulations shall satisfy the following requirements:第十六条民办非企业单位自行解散的，分立、合并的，或者由于其他原因需要注销登记的，应当向登记管理机关办理注销登记。 Article 16 For the dissolution on its own, separation or amalgamation of a people-run non-enterprise unit, or where nullification of the registration is called for due to other reasons, nullification of registration shall be completed with the registration administration organ.第十六条 居住在境内的中国公民持有的外币支付凭证、外币有价证券等形式的外汇资产，未经外汇管理机关批准，不得携带或者邮寄出境。 Article 16 Foreign assets held by Chinese citizens residing in China in the form of payment instruments and securities denominated in foreign currency etc.shall not be taken or sent abroad without authorization of the exchange administration agencies.第十六条 经营者销售进口商品、收购出口商品，应当遵守本章的有关规定，维护国内市场秩序。? Article 16 In a bid to keep the domestic market order, business operators must observe related provisions of this chapter in selling imported merchandises or purchasing export merchandises.第十六条 企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。 Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.第十六条?麻醉药品、精神药品、毒性药品、放射性药品等特殊药品，不得作广告。? Article 16 No advertising is allowed for such special purpose drugs as anesthetics, psychotropic drugs, toxic drugs and radioactive drugs.第十六条 省、自治区、直辖市人民政府业务主管部门和市、县人民政府的物价部门、业务主管部门的价格管理职责，由省、自治区、直辖市人民政府参照本章的有关条款规定。 Article 16 Regulations on price control duties for the relevant departments of provincial, autonomous region and directly administered municipal people's governments, commodity price departments and the relevant departments of county people's governments shall be formulated by provincial, autonomous region and directly administered municipal people's governments with reference to the relevant provisions of this Chapter.第十六条（设施设置变更的限制） Article 16 Restrictions on Alteration of Installation of Outdoor Advertising Facilities第十六条纳税人必须在法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的申报期限内办理纳税申报，报送纳税申报表、财务会计报表以及税务机关根据实际需要要求纳税人报送的其他纳税资料。 Article 16 Taxpayers must fulfil tax filing requirements, submit tax returns, financial and accounting statements as well as the relevant information on tax payments required by the tax authorities based on practical needs within the time limit for tax reporting prescribed in the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations第十六条外资企业的章程应当包括下列内容： Article 16 The articles of association of a foreign-capital enterprise shall include the following contents:第十六条 申请人和被申请人应各自在收到仲裁通知之日起20天内在仲裁委员会仲裁员名册中各自选定一名仲裁员,或者委托仲裁委员会主任指定。 Article 16 The Claimant and the Respondent shall, within 20 days as from the date of receipt of the Notice of Arbitration, each appoint an arbitrator from among the Panel of Arbitrators of the Arbitration Commission or authorize the Chairman of the Arbitration Commission to make such appointment.第十六条商用密码产品的用户不得转让其使用的商用密码产品。商用密码产品发生故障，必须由国家密码管理机构指定的单位维修。报废、销售商用密码产品，应当向国家密码管理机构备案。 Article 16 The consumer of the commercial password products shall not transfer the commercial password products he/it is using. The malfunction of the commercial password products shall be repaired by the units designated by the State Password Administration Institution. To disuse or destroy the commercial password products shall be submitted to the State Password Administration Institution for records.第十六条企业登记机关应当自收到申请登记文件之日起三十日内，作出是否登记的决定。对符合本法规定条件的，予以登记，发给营业执照；对不符合本法规定条件的，不予登记，并应当给予书面答复，说明理由。 Article 16 The enterprise registration authority shall make its decision to grant registration or not to grant registration within 30 days of the receipt of the documents for establishment registration. For an application meeting the conditions prescribed herein, registration shall be granted, and a business license shall be issued; for an application failing to meet the conditions prescribed herein, registration shall not be granted, and a written response explaining the reason(s) for denial shall be issued.??? 第十六条? 下列项目免征增值税： Article 16 The following items shall be exempt from VAT:第十六条 订立保险合同，保险人应当向投保人说明保险合同的条款内容，并可以就保险标的或者被保险人的有关情况提出询问，投保人应当如实告知。 Article 16 The insurer shall, prior to the conclusion of an insurance contract, explain the contract terms and conditions to the applicant and may inquire about the subject matter of the insurance or person to be insured. The applicant shall make a full and accurate disclosure.第十六条同业拆借利率由交易双方自行商定。 Article 16 The interbank offered rate shall be negotiated and determined by both trading parties.第十六条 依法持有境外上市外资股、其姓名或者名称登记在公司的股东名册上的境外投资人，为公司的境外上市外资股股东。 Article 16 The names of investors abroad holding foreign capital stocks listed abroad and registered in the list of shareholders of a company shall be the foreign capital stock holders abroad of the company.第十六条 保险外汇资金的境外运用应当注重在期限结构、币种结构等方面与外汇资金的负债相匹配。 Article 16 The overseas use of foreign exchange insurance funds shall lay stress on the match with foreign exchange liabilities in respect of term structure and currency structure.
