- 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)
- 经审批机关批准，外国投资者也可以用其从中国境内举办的其他外商投资企业获得的人民币利润出资。 Foreign investors may, after approval by the examining and approving organ, use, as their investment, their profits in Renminbi (RMB) earned from other enterprises with foreign investment established within the territory of China.
- 在依照税法第十条规定计算退税时，外国投资者应当提供能够确认其用于再投资利润所属年度的证明；不能提供证明的，由当地税务机关采用合理的方法予以推算确定。 Foreign investors shall, in computing the amount of tax refundable in accordance with the provisions of Article 10 of the Tax Law, provide certificates confirming the use of the reinvested profits for the year; the local tax authorities shall adopt any reasonable method for the reckoning and determination thereof where certificates cannot be provided.
- 外国投资者应当自其再投资资金实际投人之日起一年内，持载明其投资金额、投资期限的增资或者出资证明，向原纳税地的税务机关申请退税。 Foreign investors shall, in respect of the application for a refund of tax, submit within one year of the date of the actual investment of the reinvested amount a record of the reinvested amount and a certificate for the investment period of the increased capital or contributed capital to the tax authorities in the place where the taxes were originally paid.
- 外国投资者依照前款规定申请再投资退税时，除依照本细则第八十条第二款、第三款的规定办理外，应当提供审核确认部门出具的确认举办、扩建的企业为产品出口企业或者先进技术企业的证明。 Foreign investors that apply for a refund of tax on reinvestments in accordance with the provisions of the preceding paragraph shall, in addition to completing the requirements pursuant to Article 80, paragraph 2 and paragraph 3 of these Rules, submit certificates issued by the examining, verifying and confirming departments confirming the organization and expansion of export-oriented enterprises or advanced technology enterprises.
- 企业不得列支其在中国境内工作的职工的境外社会保险费。 Foreign social security premiums paid by enterprises to employees working in China shall not be itemized as expenses.
- 中华人民共和国对外贸易法 FOREIGN TRADE LAW OF THE PEOPLE'S REPUBLIC OF CHINA
- 外资企业不得雇用童工。 Foreign-capital enterprises may not hire child labourers.
- 外资企业在中国境内从事经营活动，必须遵守中国的法律、法规，不得损害中国的社会公共利益。 Foreign-capital enterprises, while engaged in business operational activities within the territory of China, must abide by Chinese laws and regulations and must not jeopardize the social and public interests of China.
- 外商投资企业和外国企业可以同时使用一种外国文字。 Foreign-funded enterprises and foreign enterprises may simultaneously use a foreign language.
- 设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业，减按15%的税率征收企业所得税。? Foreign-invested enterprises set up in special economic zones, foreign enterprises that set up institutions and bases in special economic zones to embark upon production and operation and productive foreign-invested enterprises set up in economic and technological development zones shall be subject to the enterprise income tax at the reduced rate of 15%.
- （五）伪造、变造与保险事故有关的证明、资料和其他证据，或者指使、唆使、收买他人提供虚假证明、资料或者其他证据，编造虚假的事故原因或者夸大损失程度，骗取保险金的。 forging or altering evidence, information and other proof, which are related to the insured event, or abetting, instigating or bribing others to provide false evidence, information or other proofs, fabricating the cause of the insured event or overstating the extent of loss, whereupon an insurance claim is fraudulently made.
- 证券交易所章程的制定和修改，必须经国务院证券监督管理机构批准。 Formulation and revision of the regulations concerning a stock exchange must be approved by the securities regulatory body of the State Council.
- 四是禁止任何单位和个人倒买倒卖发票、发票监制章和发票防伪专用品； Fourthly, illegal trading in invoices, invoice supervision-manufacture seal and special products for anti-forged invoices by any unit and individual is prohibited;
- 四是限制发票印制地。 Fourthly, limiting invoice printing place.
- 四是《原办法》与现行税收征管基本法律不配套。 Fourthly, the Original Methods are inappropriate with the current basic law for tax collection and management.
- 涉嫌犯罪的非法证券类案件从调查取证到审理终结，主要涉及证监、公安、检察、法院四个部门。 From investigation and taking of evidence to case closure, the illegal securities cases involving crimes mainly concern four authorities: the securities regulatory authority, public security authority, procuratorate and court.
- 自本通知发布之日起，各地工商行政管理机关和其他有关行政机关一律停止批准、登记注册以传销方式开展经营活动的企业及个体工商户。 From the date of promulgation of this circular, the industrial and commercial administrative organs and other relevant administrative organs in every locality shall cease to approve and register any enterprise or private industrial or commercial outlets which intends to operate through pyramid retail..
- 一、农、林、牧、渔业 Ⅰ. Farming, Forestry, Animal Husbandry and Fishery Industries
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