- 中国商业贸易法律法规中英数据库(二) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
中国商业贸易法律法规中英数据库(二)
- 所说的经济技术开发区，是指经国务院批准在沿海港口城市设立的经济技术开发区。 ""economic and technological development zones"" mentioned therein means the economic and technological development zones in the coastal port cities established upon approval of the State Council.
- ??????? 电子设备，是指由集成电路、晶体管、电子管等电子元器件组成，应用电子技术(包括软件)发挥作用的设备，包括电子计算机以及由电子计算机控制的机器人、数控或者程控系统等； ""electronic equipment"" means equipment comprising mainly integrated circuits, transistors, electron tubes and other electronic components whose primary functions are to bring into use the application of electronic technology (including software), including computers as well as computer-controlled robots, and digital-control or program-control systems.
- 背书是指在票据背面或者粘单上记载有关事项并签章的票据行为。 ""Endorsement"" means the writing down of relevant particulars and signing on the back of a negotiable instrument or on an allonge.
- 税法第二条第二款所说的机构、场所，是指管理机构、营业机构、办事机构和工厂、开采自然资源的场所，承包建筑、安装、装配、勘探等工程作业的场所和提供劳务的场所以及营业代理人。 ""Establishments or places"" mentioned in Article 2, paragraph 2 of the Tax Law refers to management organizations, business organizations, administrative organizations and places for factories and the exploitation of natural resources, places for contracting of construction, installation, assembly, and exploration work, places for the provision of labor services, and business agents.
- （一）全国银行间同业拆借中心的电子交易系统； (1) Electronic Trading System of the National Interbank Funding Center;
- 1．濒危动物、植物及其制品； (1) Endangered animals and plants, and their products;
- （一）本规定第十三条所列企业； (1) enterprises listed in Article 13 of these Provisions;
- （１）检查印制、领购、开具、取得和保管发票的情况； (1) Examining the situation regarding the printing, receiving, purchasing, drawing up, obtaining and keeping invoices;
- （一）核准登记的名称在规定的范围内享有专用权； (1) exclusive right of using the name which is ratified and registered in the ratified scope;
- (一)固定资产的购置、建造支出； (1) expenses in connection with the acquisition or construction of fixed assets;
- （一）合作期限届满； (1) Expiration of the cooperation term;
- （一）向他人发放贷款或者提供担保； (1) Extending loans or providing security to others;
- （十二）扩大专业发票或增值税专用发票开具范围； (12) Expand the scope for drawing up special invoices or special-purpose invoice for VAT;
- （二）招用童工的； (2) employing the child labour;
- (二)能源工业(不含开采石油、天然气)； (2) energy resource industries (not including exploitation of oil and natural gas);
- (二)与委托人签订代理协议或者合同，经常储存属于委托人的产品或者商品，并代表委托人、向他人交付其产品或者商品； (2) entering into agency agreements or contracts with principals, storing on a regular basis products or commodities owned by principals, and delivering on behalf of principals such products or commodities to other parties; and
- （二）取得担保，自破产申请之日起六个月内清偿债务的。 (2) enterprises that have obtained guarantees for the repayment of debts within six months from the date of the application for bankruptcy.
- （二）取得担保，自破产申请之日起六个月内清偿债务的。 (2) enterprises that have obtained guarantees for the repayment of debts within six months from the date of the application for bankruptcy.
- （二）取得担保，自破产申请之日起六个月内清偿债务的。 (2) enterprises that have obtained guarantees for the repayment of debts within six months from the date of the application for bankruptcy.
- (二)在海南经济特区设立的从事机场、港口、码头、铁路、公路、电站、煤矿、水利等基础设施项目的外商投资企业和从事农业开发经营的外商投资企业，经营期在十五年以上的，经企业申请；海南省税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年第十年减半征征收企业所得税。 (2) Enterprises with foreign investment established in the Hainan Special Economic Zone and engaged in infrastructure facility projects such as airports, harbours, docks, highways, railways, power stations, coal mines and water conservation, and enterprises with foreign investment engaged in the development of and operations in agriculture where the period of operations is 15 years or more shall, following application by the enterprise and approval thereof by the tax authorities of Hainan Province and commencing with the first profit-making year, be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.
- （二）历史悠久、字号驰名的企业； (2) enterprises with long history and famous shop names; or
- （二）合作企业成立日期； (2) Establishment date of the JV;
- (二)无形资产的受让、开发支出； (2) expenses in connection with the transfer or development of intangible assets;
- (三)经济性质； (3) economic nature of the operations;
- （三）选举和更换由股东代表出任的监事，决定有关监事的报酬事项； (3) electing and replacing members of the board of supervisors who are the shareholders' representatives, and deciding upon matters relating to the remuneration of the supervisors;
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