- 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)
- 税法第七条第二款所说的减按百分之二十四的税率征收企业所得税，仅限于税法第七条第二款所规定购企业在相应地区内从事生产、经营取得的所得。 ""Imposition of enterprise income tax at the reduced rate of 24%"" mentioned in Article 7, paragraph 2 of the Tax Law shall be limited to income obtained by enterprises from production and business operations in the respective areas so specified in Article 7, paragraph 2 of the Tax Law.
- 税法第一条第一款、第二款所说的其他所得，是指利润(股息)、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。 ""Income from other sources"" mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means profits (dividends), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non-business income.
- 一、当事人双方经协商同意。并且不因此损害国家利益和社会公共利益； (1) if both parties agree through consultation, and if such modification or rescission would not harm the interests of the State and the social public interests;
- （一）依照本法第三条的规定应当宣告破产的； (1) if, in accordance with the provisions of Article 3 of this Law should be declared bankrupt;
- （一）依照本法第三条的规定应当宣告破产的； (1) if, in accordance with the provisions of Article 3 of this Law should be declared bankrupt;
- （一）依照本法第三条的规定应当宣告破产的； (1) if, in accordance with the provisions of Article 3 of this Law should be declared bankrupt;
- （一）本法第六十二条第二款所列重大事件； (1) Important events listed under the second clause of Article 62 of this law;
- （一）对资本充足率大于8%，且不良贷款率在5%以下的，可适当减少检查频率，支持其稳健发展； (1) In case the loan company's capital adequacy ratio is above 8% and its bad loan ratio is below 5%, the banking regulatory institution may lesson the inspection frequency and encourage its steady and sound development;
- （一）使用未经核准登记注册的企业名称从事生产经营活动的，责令停止经营活动，没收非法所得或者处以两千元以上、两万元以下罚款，情节严重的，可以并处； (1) In the cases of the use of an unregistered enterprise name in production or business operation, the cessation of operation shall be ordered, the illegal income shall be confiscated or a fine of more than 2,000 but less than 20,000 yuan (RMB) shall be imposed; for serious cases, the above punishments may be concurrently enforced;
- (一)外商投资企业和外国企业在中国境内设立机构、场所、从事生产、经营的所得，以及发生在中国境内、境外与外商投资企业和外国企业在中国境内设立的机构、场所有实际联系的利润(股息)、利息、租金、特许权使用费和其他所得。 (1) Income from production and business operations derived by enterprises with foreign investment and foreign enterprises which have establishments or places in China, as well as profits (dividends), interest, rents, royalties and other income arising within or outside China actually connected with establishments or sites established in China by enterprises with foreign investment or foreign enterprises;
- （一） 销售货物收入； (1) income from selling goods;
- 一、工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。 (1) Income from wages and salaries in excess of specified amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent (see the appended tax rate schedule).
- 一、工资、薪金所得； (1) income from wages and salaries;
- （一）有损中国主权或者社会公共利益的； (1) Injury to China's sovereignty or to social and public interests;
- （一）进入金融机构进行检查； (1) inspection inside the financial institutions;
- （一） 国际的或涉外的争议; (1) international or foreign-related disputes;
- （一）代理委托人从事证券投资； (1) Invest in securities on behalf of their clients;
- （一）不具有同业拆借业务资格而从事同业拆借业务； (1) It conducts the interbank borrowing business without relevant qualifications;
- （一）不按照规定及时发布市场信息、发布虚假信息或泄露非公开信息； (1) It fails to publicize market information pursuant to legal provisions, issues false information or non-public information in a timely manner;
- （一）具有经营外汇业务许可证； (1) It has a permit for conducting foreign exchange business;
- （一）经业务主管单位审查同意； (1) It has been subject to the examination and approval of the competent business unit;
- （一）在中华人民共和国境内依法设立； (1) It shall be lawfully established within the territory of the People's Republic of China;
- （一）依照所在国家或者地区的法律，可以经营资产管理业务； (1) It shall be permitted to conduct asset management business according to the law of the country or region where it is located;
- （一）负责民办非企业单位成立、变更、注销登记前的审查； (1) It shall be responsible for the examination prior to the registration of establishment, change and nullification of people-run non-enterprise units;
- （一）负责民办非企业单位的成立、变更、注销登记； (1) It shall be responsible for the registration of the establishment, change and nullification of people-run non-enterprise units;
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