- 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）有从事招标代理业务的营业场所和相应资金； 1. Having a business site and necessary amount of capital for carrying out the procuratorial tender business;
- （一）申请人的财务稳健，资信良好，资产管理规模、经营年限等符合中国证监会的规定； 1. Having a stable and good status of finance and credit, and its assets scale and operating life, etc. satisfy the requirements as prescribed by the CSRC;
- （一）有自己的名称和组织机构； 1. having its own name and corporate structure;
- 1．高等教育机构（限于合资、合作） 1.Higher education institutes (equity joint ventures or contractual joint ventures only)
- （二）办理境内机构投资者的有关结汇、售汇、收汇、付汇和人民币资金结算业务； 2. Handling the settlement, sales, collection and payment of foreign exchange as well as the Renminbi settlement business for the QDII;
- （二）有能够编制招标文件和组织评标的相应专业力量； 2. Having a qualified technical and academic force capable of preparing the tender documents and organizing bid assessments; and
- （二）有明确的对外贸易经营范围； 2. having definite scope of business in foreign trade;
- （二）拥有符合规定的具有境外投资管理相关经验的人员； 2. Having related qualified staff that has the experiences in investment management outside the territory of China;
- （三）与本案当事人、代理人有其他关系，可能影响公正仲裁的； 3. has some other relationship with a party to the case or with a party's agent which could possibly affect the impartiality of the arbitration;
- （三）有符合本法第三十七条第三款规定条件、可以作为评标委员会成员人选的技术、经济等方面的专家库。 3. Having a bank of experts in such fields as technology and economics who satisfy the conditions laid down in Paragraph 3 of Article 37 of this Law and can serve as candidates of members of the bid assessment committees.
- （三）具有健全的治理结构和完善的内控制度，经营行为规范； 3. Having a sound governance structure and a perfect internal control system, as well as normalized business performance;
- （三）具有其经营的对外贸易业务所必需的场所、资金和专业人员； 3. having place of business, financial resources and professional personnel essential to the foreign trade dealings which it intends to engage in;
- （四）委托他人办理进出口业务达到规定的实绩或者具有必需的进出口货源； 4. having a required record of import and export which were effected on its behalf or having necessary sources of goods for import or export;
- （四）最近3年没有受到监管机构的重大处罚，没有重大事项正在接受司法部门、监管机构的立案调查； 4. Having not been subject to any major punishment by the surveillant organ for the last three years, and having nothing important being investigated by the judicial organ or the surveillant organ; and
- 承揽包括加工、定作、修理、复制、测试、检验等工作。 Hired works include works such as processing, custom-made work, repair, reproduction, testing, and inspection, etc.
- ????? 房屋、包括厂房、营业用房、办公用房、库房、住宿用房、食堂及其他房屋等； houses, including factory buildings, business premises, office buildings, warehouses, residential buildings, canteens, and other such buildings;
- 但随着我国改革开放的不断深入和经济体制的转轨需要，原有的办法和措施已难以完全适应—— However, along with the deepening of China’s reform and opening and the needs of the transformation of China’s economic structure, it is difficult for the Original Methods and measures to fully suit the changed situation:
- 但经济特区和经济技术开发区以及其他已经按百分之十五的税率缴纳企业所得税的产品出口企业，符合上述条件的，按百分之十的税率征收企业所得税。 However, export-oriented enterprises in the special economic zones and economic and technological development zones and other such enterprises subject to enterprise income tax at the tax rate of 15% that qualify under the above-mentioned conditions shall pay enterprise income tax at the tax rate of 10%.
- 但是，为便于操作，凡属于办案、复议等程序方面的规定，一律适用《办法》及其《细则》。 However, for convenience in operation, stipulations relating to such procedural aspects as handling and reconsidering cases, the Methods and Detailed Rules are, without exception, applicable.
- 但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起３年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。 However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods; the customs may also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.
- 但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起３年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。 However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods; the customs may also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.
- 但是，经营者能够证明该集中对竞争产生的有利影响明显大于不利影响，或者符合社会公共利益的，国务院反垄断执法机构可以作出对经营者集中不予禁止的决定。 However, if the undertakings can prove that the concentration bring more positive effect than negative effect on competition, or the concentration pursuant to public interests, the antimonopoly execution authorities shall decide, not to prohibit the concentration.
- 但在上述期间，发生年度的税收负担高于税法规定的，应当自该纳税年度起改按税法规定的税率缴纳所得税。 However, in respect of the above-mentioned period, if during a tax year the tax liability is higher than that stipulated in the Tax Law, income tax shall be paid commencing with that tax year according to the tax rate stipulated in the Tax Law.
- 但是，在个体、私营经济发展过程中也存在一些问题，尤其是经营活动无帐可查或帐册不全、财务管理混乱的现象比较普遍，偷逃国家税收的问题突出，已引起全社会的关注。 However, there also exist a number of problems in the process of the development of the self-employed private economy, especially the phenomena of no account to audit and incomplete accounting books in business operations and disorder in financial management are quite common, and the question of state tax evasion is outstanding which have aroused the concern of the whole society.
- 但是，为便于操作，凡属于办案、复议等程序方面的规定，一律适用《办法》及其《细则》。 However, to make things easy for operation, stipulations on such procedural aspects as the handling and reconsideration of cases, the Methods and Detailed Rules are applicable to all of these cases.
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