- 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)
- （一）应取得而未取得发票； (1) Fail to obtain invoice which one should obtain;
- （一）应开具而未开具发票； (1) Failing to draw up invoices which should be done so;
- （一）未按照规定的期限申报办理税务登记、变更或者注销登记的； (1) failure to apply for tax registration, change or cancellation of tax registration within a prescribed time limit;
- (一)财务、会计报表及其说明材料； (1) financial and accounting statements and related explanatory material;
- (一)专营广告业务的企业，发给《企业法人营业执照》； (1) For enterprises specializing in advertising business, Business Licences for Enterprises as Legal Persons shall be issued;
- (一)委托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。 (1) For financial institutions entrusted to grant loans, the entrusted financial institutions shall be the withholding agents.
- (一)房屋、建筑物，为二十年； (1) for houses and buildings: 20 years;
- 一、工资、薪金所得，按每月收入减除费用八百元，就超过八百元的部分纳税。 (1) For income from wages and salaries, a monthly deduction of 800 yuan shall be allowed for expenses, and that part in excess of 800 yuan shall be taxed.
- (一)标明质量标准的商品广告，应当提交省辖市以上标准化管理部门或 者经计量认证合格的质量检验机构的证明； (1) For the commodity advertisements concerning standards of quality, certificates issued by administrative departments in charge of standardization or by quality inspection agencies, authenticated to the qualified by metrological verification, above the provincial municipality level shall be presented;
- (一)运输企业自中华人民共和国境内运输旅客或者货物出境，在境外改由其他运输企业承运乘客或者货物的，以全程运费减去付给该承运企业的运费后的余额为营业额。 (1) For transportation enterprises which carry passengers or cargoes from the territory of the People's Republic of China to over seas locations and trans-ship passengers or cargoes to other transportation enterprises overseas, the turnover shall be the balance of transport charges for the whole journey less the transport charges paid to the sub-contracted transportation enterprises.
- （一）保险公司划入的外汇资金； (1) Foreign exchange funds transferred in by an insurance company;
- （一）伪造、变造票据的； (1) forgery or alteration of instruments;
- （一）伪造、变造或者买卖进出口原产地证明、进出口许可证； (1) forgery, distortion or trading of certificates of country of origin and import or export licenses;
- （一）依法制定有关证券市场监督管理的规章、规则，并依法行使审批或者核准权； (1) Formulate rules and regulations related to the supervision and administration of the securities market according to law and exercise its examination and approval power according to law;
- （一）划入境外外汇资金运用结算账户的资金； (1) Funds transferred into settlement account for overseas use of foreign exchange funds;
- 1．火电设备：60万千瓦及以上超临界机组、大型燃气轮机、10万千瓦及以上燃气—蒸汽联合循环发电设备、煤气化联合循环技术及装备（IGCC）、增压循环硫化床（PFBC）、60万千瓦及以上大型空冷机组、30万千瓦大型循环流化床（CFB）锅炉（限于合资、合作） (1)Fire power equipment: manufacture of super-critical units of over 600,000 KW, large gas turbines, gas-steam combined cycle power equipments of over 100,000 KW, coal gasification combined cycle technique and equipment (IGCC), pressure boost fluidized bed (PFBC), large scale air cooling generating units of over 600,000 KW, large scale cycle fluidized bed (CFB) boiler(limited to equity joint ventures and cooperative joint ventures)
- ??? （一）购进固定资产； (1)Fixed assets purchased;
- ??? （一）销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。 (1)For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.
- ??? （一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17％。 (1)For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.
- （一）外国货币，包括纸币、铸币； (1)Foreign currencies including paper money and coins.
- 11．精细化工：催化剂、助剂及石油添加剂新产品、新技术，染（颜）料商品化加工技术，电子、造纸用高科技化学品，食品添加剂、饲料添加剂，皮革化学品、油田助剂，表面活性剂，水处理剂，胶粘剂，无机纤维、无机粉体填料生产 (11)Fine chemistry industry: new products and technology for catalytic agent, auxiliary and pigment; processing technology for the commercialization of dye (pigment); production of high-tech chemicals for electronics and paper-making, food additives, feed additives, leather chemical products, oil-well auxiliaries, surface active agent, water treatment agent, adhesivcs, inorganic fibre, inorganic powder stuffing and equipment
- （十三）未按规定报告发票使用情况； (13) Fail to report on the situation regarding the use of invoice in accordance with stipulations;
- （十四）未按规定设置发票登记簿； (14) Fail to set up an invoice registration book in accordance with stipulations;
- （十四）中资商业银行（不包括城市商业银行、农村商业银行和农村合作银行）授权的一级分支机构； (14) first-class branches as authorized by Chinese-invested commercial banks (excluding urban commercial banks, rural commercial banks and rural cooperative banks);
- （二）证券的托管和过户； (2) Facilitating the safekeeping and transfer of securities;
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