- 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)
- （二）不在规定时间内向客户提供交易的书面确认文件； (2) Failing to provide clients written confirmation within a prescribed period;
- （二）未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的； (2) failure to keep or maintain accounting books, or maintain supporting vouchers for the accounts and the relevant information in accordance with the relevant provisions;
- （二）合作各方共同编制的可行性研究报告，并附送主管部门审查同意的文件； (2) Feasibility report jointly prepared by all parties, together with the documents of approval handed out by the administrative departments;
- （二）支付给检验检疫单位的三检费、熏蒸费、消毒费、电子保险平台费； (2) fees of commodity inspection, sanitary inspection and animal & plant quarantine, fumigation fees, disinfection fees, and electronic insurance platform fees paid to the inspection and quarantine department;
- （二）单联填开或上下联金额、增值税销项税额等内容不一致； (2) Filling in and drawing up invoice sheets that reveal the contents such as the amount of money in the upper and lower sheet, and the tax value of the sale item for VAT are inconsistent;
- （二）上一年度经会计事务所审计的公司财务报表及外币资产负债表； (2) Financial statements and balance sheet of foreign currency assets of the previous year audited by an accounting firm;
- 二、劳务报酬所得、特许权使用费所得、财产租赁所得，每次收入不满四千元的，减除费用八百元；四千元以上的，减除百分之二十的费用，然后就其余额纳税。 (2) For income from remuneration for personal services, royalties and the lease of property, a deduction of 800 yuan shall be allowed for expenses, if the amount received in a single payment is less than 4,000 yuan; for single payments of 4,000 yuan or more, a deduction of 20 percent shall be allowed for expenses. The remaining amount shall be taxed.
- (二)兼营广告业务的事业单位，发给《广告经营许可证》； (2) For institutions concurrently engaged in advertising business, Licences for Advertising Operation shall be issued;
- (二)火车、轮船、机器、机械和其他生产设备，为十年； (2) for railway rolling stock, ships, machinery, mechanical apparatus, and other production equipment: 10 years;
- (二)建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人。 (2) For sub-contracting of construction and installation business, the main contractors shall be the withholding agents.
- (二)标明获奖的商品广告，就当提交本届、本年度或者数届、数年度连 续获奖的证书，并在广告中注明获奖级别和颁奖部门； (2) For the advertisements which indicate commodities as prize-winners, certificates of award for the current session or year or for successive sessions or years shall be presented and classes of prizes and prize-awarding departments shall also be clearly indicated in the advertisements;
- (二)旅游企业组织旅游团到中华人民共和国境外旅游，在境外改由其他旅游企业接团的，以全程旅游费减去付给该接团企业的旅游费后的余额为营业额。 (2) For travel enterprises which organize tourist groups to travel outside the territory of the People's Republic of China and sub-contract to other travel enterprises overseas, the turnover shall be the balance of the tourist charges for the whole journey less the payments made to those sub-contracted travel enterprises.
- （二）境外汇回的保险外汇资金； (2) Foreign exchange insurance funds remitted back from outside China;
- （二）汇回保险公司的保险外汇资金 (2) Foreign exchange insurance funds remitted back to an insurance company;
- （二）省（自治区、直辖市）属综合外贸公司只保留一至二家，其它的一律撤销、合并或取消进出口经营权。 (2) From among the comprehensive foreign trade companies attached to provinces (autonomous regions, or municipalities directly under the Central Government), only one or two shall be retained; as to the other companies, they shall all be abolished or merged, or their right to handle import and export business shall be revoked.
- （二）不按照国家规定将外汇卖给外汇指定银行的； (2)Failure to sell foreign exchanges to banks designated to handle foreign exchanges, as required by State regulations.
- ??? （二）进口货物，为报关进口的当天。 (2)For importation of goods, it is the date of imp -ort declaration.
- ??? （二）纳税人销售或者进口下列货物，税率为13％： (2)For taxpayers selling or importing the following goods, the tax rate shall be 13%:
- （二）外币支付凭证，包括票据、银行存款凭证、邮政储蓄凭证等； (2)Foreign currency pay orders including bills, bank deposits, and postal savings deposits.
- 2、货运（不包括邮政部门专营服务的业务）：外资比例不超过50%（速递服务不超过49%）；不迟于2002年12月11日允许外方控股；不迟于2005年12月11日允许外方独资 (2)Freight forwarding agencies (excluding those services specially reserved for Chinese postal authorities): The proportion of foreign investment shall not exceed 50% (not exceed 49% in the case of courier services). Foreign majority ownership shall be permitted no later than Dec. 11, 2002. Wholly foreign owned enterprises shall be permitted no later than Dec. 11, 2005.
- （三）未按照规定将财务、会计制度或者财务、会计处理办法报送税务机关备查的。 (3) failure to furnish reports on the financial and accounting systems or the financial and accounting methods to the tax authorities for possible reference use in accordance with the relevant provisions
- 3．肥料（除已经取消退税的尿素和磷酸氢二铵）； (3) Fertilizer (not including urea and diammonium phosphate for which the tax rebates have been cancelled);
- (三)在经济特区和国务院批准的其他地区设立的外资银行、中外合资银行等金融机构，但以外国投资者投人资本或者分行由。总行拨人营运资金超过一千万美元、经营期在十年以上的为限。 (3) financial institutions such as foreign capital banks and Chinese- foreign banks established in the special economic zones and other areas approved by the State Council, where the capital contribution of the foreign investor or the funds for business activities allocated by the head office bank to the branch bank exceeds US $ 10 million, and where the period of operations is ten years or more;
- (三)中外合作经营企业的合作期比本细则第三十五条规定的折旧年限短，并在合作期满后归中方合作者所有的固定资产。 (3) fixed assets of a Chinese-foreign contractual joint venture having a period of cooperation shorter than the useful life specified in Article 35 of these Rules and which will be left with the Chinese party upon termination of the cooperation.
- (三)电子设备和火车、轮船以外的运输工具以及与生产、经营业务有关的器具、工具、家具等，为五年。 (3) for electronic equipment and means of transport other than railway rolling stock and ships, as well as as such fixtures, tools and furnishings related to production and business operations: 5 years.
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