中国商业贸易法律法规中英数据库(二)
国家工商行政管理总局外资局关于上报外资投资企业证照使用情况的通知 Circular of the Foreign Fund Department under the State Administration for Industry and Commerce on Reporting license Use Status of Foreign-funded Enterprises国务院办公厅关于停止发展多层次传销企业的通知 Circular of the General Office of the State Council Concerning Halting the Development of Pyramid Retailing(September 22, 1995)财政部、国家税务总局关于调低部分商品出口退税率的通知?财税[2007]第90号 Circular of the Ministry of Finance and the State Administration of Taxation concerning Lowering the Export Rebate Rates for Some Commodities Cai Shui[2007] No. 90中国人民银行关于在银行间外汇市场开办人民币外汇货币掉期业务有关问题的通知 Circular of the People's Bank of China on Matters concerning Opening RMB and Foreign Currency Swap Business in the Inter-bank Market国家税务总局关于外商投资企业以包工包料方式委托承建企业购买国产设备退税问题的通知国税函[2007]第637号 Circular of the State Administration of Taxation concerning Refund of Taxes Levied on Purchase of Domestic Equipment by Construction Enterprises Entrusted by Foreign-funded Enterprises through Contracting for Labor and Materials Guo Shui Han [2007] No.637国家税务总局关于加强代理报关业务营业税征收管理有关问题的通知（国税函[2006]第1310号） Circular of the State Administration of Taxation concerning the Related Issues on Intensifying the Levying Management of Business Tax on Commissioned Customs Declarations，Guo Shui Han [2006] No. 1310国家税务总局关于《中华人民共和国政府和沙特阿拉伯王国政府关于对所得和财产避免双重征税和防止偷漏税的协定》生效及执行的通知 Circular of the State Administration of Taxation on Entry into Force and Enforcement of the Agreement between the Government of People's Republic of China and the Government of Kingdom of Saudi Arabia for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income and Assets国务院关于整顿边地贸易经营秩序制止假冒伪劣商品出境的通知(1993年9月23日) Circular of the State Council Concerning Rectifying the Order of Frontier Local Trade Management and Checking the Flow of Fake and Low-quality Commodities Across the Border(Promulgated by the State Council on September 23, 1993)国务院关于批转国家税务总局加强个体私营经济税收征管强化查帐征收工作意见的通知（国发〔１９９７〕１２号） Circular of the State Council Concerning the Approval and Transmission of Suggestions on Strengthening the Work of Tax Collection Administration of Self-employed Private Economy and Intensifying Tax Collection on Audit of Accounts by the State Taxation Administration(February 18, 1997)国务院批转商业部、经贸部、物资部关于进一步清理整顿各类商业批发公司、对外经济贸易公司、物资公司意见的通知（一九八九年十月十八日） Circular of the State Council Concerning the Approval and Transmission of the Suggestions of the Ministry of Commerce, the Ministry of Foreign Economic Relations and Trade, and the Ministry of Material Supplies Regarding the Further Checking up and Rectification of Various Types of Commercial Wholesale Companies, Foreign Economic Relations and Trade Companies, and Material Supply Companies(October 18, 1989)最高人民法院、最高人民检察院、公安部、中国证券监督管理委员会关于整治非法证券活动有关问题的通知 Circular of the Supreme People's Court, Supreme People's Procuratorate, Ministry of Public Security and China Securities Regulatory Commission on the Relevant Issues on the Suppression of Illegal Securities Activities第一条合同法实施以后成立的合同发生纠纷起诉到人民法院的，适用合同法的规定；合同法实施以前成立的合同发生纠纷起诉到人民法院的，除本解释另有规定的以外，适用当时的法律规定，当时没有法律规定的，可以适用合同法的有关规定。 Clause 1 Where a suit is brought to a People's Court in respect of a dispute arising out of a contract formed after the operative date of the Contract Law, the provisions of the Contract Law shall apply; where a suit is brought to a People's Court in respect of a dispute concerning a contract formed before the operative date of the Contract Law, except otherwise provided herein, the provisions of the law in effect at the time shall apply, provided that if the law in effect at the time did not provide for such matter, the relevant provision of the Contract Law may apply.第十条当事人超越经营范围订立合同，人民法院不因此认定合同无效。但违反国家限制经营、特许经营以及法律、行政法规禁止经营规定的除外。 Clause 10 Where the parties entered into a contract the subject matter of which was outside their scope of business, the People's Court shall not invalidate the contract on such ground, except where conclusion of the contract was in violation of state restriction concerning, or licensing requirement for, a particular business sector, or in violation of any law or administrative regulation prohibiting the parties from participation in a particular business sector.第十一条债权人依照合同法第七十三条的规定提起代位权诉讼，应当符合下列条件： Clause 11 Where an obligee is to bring a suit of subrogation pursuant to Article 73 of the Contract Law, the following conditions shall be met:第十二条合同法第七十三条第一款规定的专属于债务人自身的债权，是指基于扶养关系、抚养关系、赡养关系、继承关系产生的给付请求权和劳动报酬、退休金、养老金、抚恤金、安置费、人寿保险、人身伤害赔偿请求权等权利。 Clause 12 As referred to in Paragraph 1 of Article 73, a creditor's right exclusively personal to the obligor means a claim for alimony, child support, parental support or succession, or, a claim for wage, retirement pension, old age pension, death benefits, relocation allowance or life insurance, or, a personal injury claim.第十三条合同法第七十三条规定的“债务人怠于行使其到期债权，对债权人造成损害的”，是指债务人不履行其对债权人的到期债务，又不以诉讼方式或者仲裁方式向其债务人主张其享有的具有金钱给付内容的到期债权，致使债权人的到期债权未能实现。 Clause 13 The clause ""Where the obligor delayed in exercising its creditor's right against a third person that was due, thereby harming the obligee"" in Article 73 of the Contract Law refers to the following circumstance: The obligor fails to render performance which is due to the obligee, and further, it has failed to enforce a creditor's right which is due to it and which involves the payment of money against an obligor either through a suit in court or through arbitration, thereby frustrating the obligee's realization of the creditor's right due to it.第十四条债权人依照合同法第七十三条的规定提起代位权诉讼的，由被告住所地人民法院管辖。 Clause 14 Where an obligee brings a suit of subrogation pursuant to Article 73 of the Contract Law, jurisdiction shall vest in the People's Court in the place where the defendant is domiciled.第十五条债权人向人民法院起诉债务人以后，又向同一人民法院对次债务人提起代位权诉讼，符合本解释第十三条的规定和《中华人民共和国民事诉讼法》第一百零八条规定的起诉条件的，应当立案受理；不符合本解释第十三条规定的，告知债权人向次债务人住所地人民法院另行起诉。 Clause 15 Where after bringing a suit against an obligor to a People's Court, an obligee brings a suit of subrogation against a secondary obligor to the same court, if such suit complies with the provisions of Article 13 hereof as well as the conditions for bringing a suit set forth in Article 108 of the Civil Procedural Law of the People's Republic of China, the court shall accept such suit; where such suit does not comply with Article 13 hereof, the court shall direct the obligee to bring a separate suit to the People's Court in the place where the secondary obligor is domiciled.第十六条债权人以次债务人为被告向人民法院提起代位权诉讼，未将债务人列为第三人的，人民法院可以追加债务人为第三人。 Clause 16 Where in a suit of subrogation brought to a People's Court, an obligee names only the secondary obligor as the defendant without also naming the original obligor as an interested third person, the People's Court may add the original obligor as an interested third person.第十七条在代位权诉讼中，债权人请求人民法院对次债务人的财产采取保全措施的，应当提供相应的财产担保。 Clause 17 In a suit of subrogation, if the obligee petitions the People's Court for preservative measure against the assets of the secondary obligor, it shall provide appropriate financial assurance.第十八条在代位权诉讼中，次债务人对债务人的抗辩，可以向债权人主张。 Clause 18 In a suit of subrogation, the secondary obligor may, in respect of the obligee, avail itself of any defense it has against the original obligor.第十九条在代位权诉讼中，债权人胜诉的，诉讼费由次债务人负担，从实现的债权中优先支付。 Clause 19 In a suit of subrogation, if the obligee prevails, the court fee shall be borne by the secondary obligor, and shall be paid in priority out of the proceeds from the enforced creditor's right.第二条合同成立于合同法实施之前，但合同约定的履行期限跨越合同法实施之日或者履行期限在合同法实施之后，因履行合同发生的纠纷，适用合同法第四章的有关规定。 Clause 2 Where a contract was formed before the operative date of the Contract Law, but the prescribed time limit for performance extends beyond, or commences after, the operative date of the Contract Law, if a dispute arises out of its performance, the relevant provisions of Chapter Four of the Contract Law shall apply.第二十条债权人向次债务人提起的代位权诉讼经人民法院审理后认定代位权成立的，由次债务人向债权人履行清偿义务，债权人与债务人、债务人与次债务人之间相应的债权债务关系即予消灭。 Clause 20 Where an obligee brings a suit of subrogation against a secondary obligor, and the People's Court affirms the subrogation, the secondary obligor shall perform the payment obligation, whereupon the respective obligee-obligor relationships between the obligee and the obligor, and between the obligor and the secondary obligor, are discharged accordingly.第二十一条在代位权诉讼中，债权人行使代位权的请求数额超过债务人所负债务额或者超过次债务人对债务人所负债务额的，对超出部分人民法院不予支持。 Clause 21 In a suit of subrogation, where the amount in subrogation claimed by the obligee exceeds the amount owed by the obligor or the amount owed to the obligor by the secondary obligor, the People's Court shall not enforce the claim to the extent the claimed amount exceeds the actual amount.
