- 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)
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- 5.罐装发运货物，因未随车附带规格质量证明或化验报告，造成收货方无法卸货时。偿付承运方卸车等存费及违约金。 e. If goods transported in a tank car are not accompanied by the certificate of specifications and quality or the laboratory test report, preventing the recipient of the goods from being able to unload the goods, the consignor shall reimburse the shipper for delayed unloading and storage charges as well as breach of contract damages.
- 5.超过合同规定日期验收或付工程费，偿付逾期的违约金。 e. If it exceeds the deadline stipulated in the contract for examination and acceptance or for paying the construction fees, it shall pay breach of contract damages for overdue performance.
- 5.在符合法律和合规定条件下的运输，由于下列原因造成货物丢失、短少、变质、污染、损坏的，承运方不承担违约责任： e. If, during transportation that is in conformity with the law and the provisions of the contract, destruction, loss, shortage, deterioration or contamination of or damage to the goods is caused by any of the following reasons, the shipper shall not be held liable for breach of contract:
- 请各银监局速将本通知转发至辖内各银监分局、城市商业银行、农村商业银行和农村合作银行。 Each banking regulatory bureau shall forward the present Circular to the branches of banking regulatory bureaus, urban commercial banks, rural commercial banks and rural cooperative banks within your respective jurisdictions.
- 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局： Each department (bureau) of public finance, and state taxation bureau of each province, autonomous region, municipality directly under the Central Government and each city specifically designated in the state plan:
- 合作各方还应当设置各自的会计帐簿。 each party shall set up separately its own account books.
- 联合体各方均应当具备承担招标项目的相应能力；国家有关规定或者招标文件对投标人资格条件有规定的，联合体各方均应当具备规定的相应资格条件。 Each party to the consortium shall have corresponding capability to undertake the project subject to tender; if the State or the tender documents have provisions on the qualifications of bidders, all parties to the consortium shall have the corresponding qualifications provided.
- 中华人民共和国经济合同法 Economic Contract Law of the People’s Republic of China
- 无效的经济合同，从订立的时候起，就没有法律约束力。确认经济合同部分无效的，如果不影响其余部分的效力，其余部分仍然有效。 Economic contracts that are void from the time they are concluded shall have no legally binding force. If a part of an economic contract is confirmed to be void, without affecting the validity of the remainder, the remainder shall still be valid.
- 当事人有正当理由的，可以在仲裁规则规定的期限内请求延期开庭。是否延期，由仲裁庭决定。 Either party may request to postpone the hearing with in the time limit provided by the Arbitration Rules if there is a genuine reason. The arbitration tribunal shall decide whether to postpone the hearing.
- 任何一方当事人不履行中间裁决,不影响仲裁程序的继续进行,也不影响仲裁庭作出最终裁决。 Either party's failure to perform the interlocutory award will not affect the continuation of the arbitration proceedings, nor will it prevent the arbitration tribunal from making a final award.
- 中华人民共和国企业所得税法（2007年3月16日第十届全国人民代表大会第五次会议通过） Enterprise Income Tax Law of the People's Republic of China (Adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007)
- 企业在一个纳税年度的中间开业，或者由于合并、关闭等原因，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。 Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year.
- 企业按照原税收法律、行政法规和具有行政法规效力文件规定享受的企业所得税优惠政策，按以下办法实施过渡：? Enterprises enjoying the preferential policies with regard to enterprise income tax under the former tax law, administrative regulations and documents with the effects of administrative regulations shall be subject to a transition under the following measures:
- 企业由债权人申请破产，有下列情形之一的，不予宣告破产： Enterprises for which creditors file for bankruptcy shall not be declared bankrupt under any of the following circumstances:
- 企业由债权人申请破产，有下列情形之一的，不予宣告破产： Enterprises for which creditors file for bankruptcy shall not be declared bankrupt under any of the following circumstances:
- 企业由债权人申请破产，有下列情形之一的，不予宣告破产： Enterprises for which creditors file for bankruptcy shall not be declared bankrupt under any of the following circumstances:
- 企业有义务就其与关联企业之间的业务往来，向当地税务机关提供有关的价格、费用标准等资料。 Enterprises have a duty to provide to the local tax authorities relevant materials such as standard prices and charges in respect of business dealings with their associated enterprises.
- 外国投资者直接再投资举办、扩建的企业，自开始生产、经营起三年内没有达到产品出口企业标准的，或者没有被继续确认为先进技术企业的，应当缴回已退税款的百分之六十。 Enterprises in which foreign investors have reinvested in respect of the organization or expansion thereof which within three years of commencing production or operations have not achieved the standards in respect of export-oriented enterprises or have not continued to be confirmed as advanced technology enterprises shall repay 60% of the amount of tax refunded.
- 印制发票的企业，应当按照税务机关批准的式样和数量印制发票； Enterprises printing invoices shall print invoices in accordance with the pattern and quantity approved by tax authorities;
- 企业办理前款登记，应当按规定提交有关文件、证照、资料。 Enterprises that complete registrations in the preceding paragraph shall, in accordance with the provisions, present relevant documents, licenses and materials.
- 企业清算时，应当以清算期间作为一个纳税年度。 Enterprises that undergo liquidation shall use the period of liquidation as the tax year.
- 采用电子计算机记账的企业，其由电子计算机储存和输出的会计记录，视同会计账簿；凡未打印成书面记录’的磁带、磁盘应当完整保留。 Enterprises that use electronic computers for purposes of book-keeping shall treat the accounting records in computer storage or in printed form as account books. All records on magnetic tape and diskette that have not been printed out shall be completely retained.
- 自2008年1月1日起，原享受低税率优惠政策的企业，在新税法施行后5年内逐步过渡到法定税率。? Enterprises which enjoy the preferential policies of low tax rates in the past time shall be gradually transited to be enjoying the statutory tax rate within 5 years after carrying out the EITL as of January 1, 2008.
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