中国商业贸易法律法规中英数据库(二)
违反本条例规定，情节严重，构成犯罪的，由司法机关依法追究刑事责任。 If the violations of the provisions of these Regulations are so serious as to constitute crimes, criminal responsibilities shall be investigated by judicial organs according to law.拒不撤除、情节严重的，可以代为撤除，并责令支付代为撤除的费用。 If the wrongdoing party refuses to remove such facilities, the municipal or district / county office of municipal administration may have them removed and order the wrongdoing party to pay the cost of removal.分别依照境内、境外法律、法规、证券交易场所规则的规定，公司在境内、境外或者境外不同国家和地区披露的信息有差异的，应当将差异在有关的证券交易场所同时披露。 If there are disparities between the information revealed at home, abroad or in different countries according to the domestic and foreign laws and regulations and rules of stock exchanges, the company shall reveal the differences simultaneously at relevant stock exchanges.其他法律、行政法规规定禁止进口的，依照其规定。 If there are relevant provisions in other laws or regulations on prohibiting the importation of goods, such provisions shall be abided by.其他法律、行政法规规定禁止出口的，依照其规定。 If there are relevant provisions in other laws or regulations on prohibiting the importation of goods, such provisions shall be abided by.合伙企业财产按上述顺序清偿后仍有剩余的，按本法第三十二条第一款规定的比例进行分配。 If there is a surplus of partnership property after payments have been made in the above order, the surplus shall be distributed in accordance with the ratio prescribed in Paragraph 1 of Article 32 hereof.托管人或境外托管人发生变更的，境内机构投资者应当同时报国家外汇局备案。 If there is any alteration in the custodian or custodian outside the territory of China, a QDII shall also make a report to the SAFE for archival purpose.法律、行政法规对上述名单的监控另有规定的，遵守其规定。 If there is any other provision on the monitoring of above-mentioned lists in any law or administrative regulations, such provision shall prevail.当事人没有在经济合同中订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。 If there is no arbitral clause concluded between the parties in the contract and no written arbitration agreement is reached subsequently, the parties may bring a lawsuit in the people’s court.如确有错误,仲裁庭应在收到书面申请之日起30天内作出书面更正, if there is really an error in the arbitral award, the arbitration tribunal shall make a correction in writing within 30 days form the date of receipt of the written request for correction.如确有漏裁事项,仲裁庭应在收到上述书面申请之日起30天内作出补充裁决,仲裁庭也可以在发出仲裁裁决书之日起30天内自行作出补充裁决。补充裁决构成原裁决书的一部分。 If there is really something omitted, the arbitration tribunal shall make an additional award within 30 days from the date of receipt of the written request. The arbitration tribunal may likewise make an additional award on its own initiative within 30 days from the date on which the arbitral award is issued. The additional award forms a part of the arbitral award previously issued.是人民币的，依法纳税后，可以持外汇管理机关规定的有效凭证向外汇指定银行购汇汇出或者携带出境。 If they are in Renminbi, they can be exchanged, at banks designated to handle foreign exchange businesses and on the strength of valid vouchers stipulated by the foreign exchange management administration, into foreign exchanges for being remitted or carried abroad after payment of taxes in accordance with law.对复议决定不服的，可以依法向人民法院提起诉讼。 If they are not satisfied with the decision of reconsideration, they are entitled to the right of filing lawsuits to the people's court according to the law.对复议决定不服的，可以依法向人民法院提起诉讼。 If they are not satisfied with the decision of reconsideration, they are entitled to the right of filing lawsuits to the people's court according to the law.对处罚决定不服的，应在收到处罚通知之日起十五日内向有处罚权的上一级工商行政管理局申请复议。 If they do not accept the decisions, they should appeal for re- examination to administrations at higher level empowered with such authority within 15 days as of the date of the receipt of the notice.逾期不提出申诉又不缴纳罚没款的，工商行政管理局可以按照规定程序通知其开户银行予以划拨。 If they do not appeal nor hand in the fine and the confiscated amount of money, the administrations for industry and commerce can, in accordance with stipulated procedures, inform the banks where they open an account and ask them to transfer the amount.设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业，属于能源、交通、港口、码头或者国家鼓励的其他项目的，可以减按15%的税率征收企业所得税。? If they embark upon the energy, traffic, port and dock projects or other projects encouraged by the state, the foreign-invested enterprises set up in open coastal economic areas or in the old areas of the cities where the special economic zones or the economic and technological development zones are placed, or set up in other areas as prescribed by the State Council may be subject to the enterprise income tax at the reduced rate of 15%.情节严重或者逾期不改正的，由外汇管理机关责令整顿或者吊销经营外汇业务许可证；构成犯罪的，依法追究刑事责任。 if they involve in serious cases or fail to make corrections within specified periods periods of time, or be affixed with legal responsibilities if they commit crimes.对复议决定仍不服的，可以在收到复议决定之日起三十日内，向人民法院 起诉。 If they still disagree with the decisions made after reconsideration, they may bring a suit in a people's court within 30 days after receiving the reconsideration decisions.持有百分之五以上股份的股东收购上市公司的股份，本法另有规定的，适用其规定。 If this law has separate provisions governing the acquisition of stocks of a listed company by a stockholder who holds 5 percent or more of the company's stocks, the provisions shall apply.这种状况如不改变，势必造成国家财政收入的大量流失，严重干扰市场经济秩序。 If this situation is not changed, it will be bound to cause the loss of huge amounts of state financial revenues and seriously upset the market economy order.如统一发票式样不能满足业务需要，也可以自行设计本单位的发票式样，但均须报经县（市）以上税务机关批准，其中增值税专用发票由国家税务总局另定。 if unified form of invoice cannot satisfy business needs, unit may design invoice forms of their own units, but they must have the approval from tax authorities at or above the county (city) level, of which special invoice for VAT shall be decided separately by the State Administration of Taxation.由同一专业的单位组成的联合体，按照资质等级较低的单位确定资质等级。 If units of the same profession form a consortium, the grade of qualifications shall be determined according to the unit with lowest qualification level.采用前款所列一种方法不足以正确核定应纳税额时，可以同时采用两种以上的方法核定。 If use of one of the aforesaid methods is insufficient to accurately assess the amount of tax payable, two or more methods maybe used concurrently.纳税人以其所拥有的未设置抵押权的财产作纳税担保的，应当填写作为纳税担保的财产清单，并写明担保财产的价值以及其他有关事项。纳税担保财产清单须经纳税人和税务机关签字盖章后方为有效。 If using owned property not subject to a mortgage as a tax payment guarantee, a taxpayer shall make a detailed list of the property to be used as a guarantee and specify the value of the property and other relevant matters. A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals.
