中国商业贸易法律法规中英数据库(二)
在依法取得中国法人资格的合作企业中，外国合作者的投资一般不低于合作企业注册资本的２５％。 In a contractual JV that is accorded by law the status of a Chinese legal person, the foreign party's investment shall generally be no less than 25 percent of the venture's registered capital.在不具有法人资格的合作企业中，对合作各方向合作企业投资或者提供合作条件的具体要求，由对外贸易经济合作部规定。 In a contractual JV without the status of a Chinese legal person, specific requirements for investment or cooperation input contributed by each party shall be regulated by Moftec.公司合并，应当由合并各方签订合并协议，并编制资产负债表及财产清单。公司应当自作出合并决议之日起十日内通知债权人，并于三十日内在报纸上至少公告三次。债权人自接到通知书之日起三十日内，未接到通知书的自第一次公告之日起九十日内，有权要求公司清偿债务或者提供相应的担保。不清偿债务或者不提供相应的担保的，公司不得合并。 In a merger of companies, the companies shall execute a merger agreement, and prepare their respective balance sheets and schedules of assets. The companies shall notify their creditors within 10 days of adoption of merger resolutions, and shall publish a notice at least 3 times in a newspaper within 30 days. Creditors are entitled to claim full payment of the debts of the companies or require the provision of appropriate assurances within 30 days of receipt of the notice, or within 90 days of publication of the first notice if such creditors did not receive the notice. The companies may not be merged unless debts are fully paid or appropriate assurances are provided.债务人在代位权诉讼中对债权人的债权提出异议，经审查异议成立的，人民法院应当裁定驳回债权人的起诉。 In a suit of subrogation, where the obligor raises a defense against the obligee's claim, if the People's Court affirms the defense, it shall dismiss the suit brought by the obligee.没有经营期限的，在国务院规定的期间内，依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。 in absence of the operating period, the laws and relevant regulations of the State Council issued prior to the implementation of this Law shall continue to apply thereto for the period of time as prescribed by the State Council. The State Council shall lay down the concrete measures therefor.根据《办法》及其《细则》的有关规定，各级税务机关应结合具体情况，对本地区原有的发票管理制度进行认真的清理，该废止的要废止，该修改的要修改，该重新制定的要重新制定，从而建立健全发票印制、发票工本管理费、发票保证金，发票购领用存等各项管理制度，形成一个从上到下完整的发票管理法规制度体系，使得发票管理的每个环节都有章可循。 In accordance with related stipulations of the Methods and Detailed Rules, tax authorities at all levels should, in light of concrete conditions, conduct conscientious liquidation of the original invoice management system, abolish and revise what should be done so, and re-establish a system where it should be done so, thereby establishing and improving various management systems related to the printing, the production cost and management fees of invoices, the earnest money of invoices, and the various management systems related to the purchase, use and preservation of invoices, so as to form a comprehensive legal system for invoice management, so that there will be rules to go by in every link related to invoice management.根据《中共中央、国务院关于进一步清理整顿公司的决定》，在贯彻《国务院关于清理整顿各类对外经济贸易公司的通知》的基础上，现对进一步清理整顿各类对外经济贸易公司（以下简称对外经贸公司）提出以下意见： In accordance with the ""Decision of the Central Committee of the Communist Party of China and the State Council Concerning the Further Checking Up and Rectification of Companies"", and on the basis of the ""Circular of the State Council Concerning the Further Checking Up and Rectification of Various Foreign Economic Relations and Trade Companies"", suggestions are hereby put forward concerning the further checking up and rectification of various foreign economic relations and trade companies (hereinafter referred to as ""the foreign trade companies""):证券登记结算机构应当根据证券登记结算的结果，确认证券持有人持有证券的事实，提供证券持有人登记资料。 In accordance with the actual registrations of securities and settlement of stock transactions, securities registration and settlement organizations shall verify the amount of various securities held by securities owners and supply the registered list of securities owners.国有独资公司和两个以上的国有企业或者其他两个以上的国有投资主体投资设立的有限责任公司，依照宪法和有关法律的规定，通过职工代表大会和其他形式，实行民主管理。 In accordance with the Constitution and other relevant national statutes, democratic management in the form of workers' assembly and other forms shall be adopted in a wholly state-owned company or a limited liability company established through investment by two or more state-owned enterprises or by two or more state-owned investment entities of other kinds.登记主管机关依照《中华人民共和国企业法人登记管理条例》，对企业名称实行分级登记管理。 In accordance with the Regulations of the People's Republic of China for Controlling the Registration of Enterprises as Legal Persons, the competent registration authorities shall carry out gradation administration of registration of enterprise names.根据中共中央、国务院《关于进一步清理整顿公司的决定》的要求，现将商业部、经贸部、物资部关于进一步清理整顿各类商业批发公司、对外经济贸易公司、物资公司的意见发给你们，请遵照执行。 In accordance with the requirements of the ""Decision Concerning the Further Checking Up and Rectification of Companies"" of the Central Committee of the Communist Party of China and the State Council, the suggestions of the Ministry of Commerce, the Ministry of Foreign Economic Relations and Trade, and the Ministry of Material Supplies Regarding the Further Checking Up and Rectification of Various Types of Wholesale Commercial Companies, Foreign Economic Relations and Trade Companies, and Material Supply Companies, are hereby transmitted to you, and you are requested to implement accordingly.根据司法机关需要，对非法证券类案件及时出具性质认定意见； in accordance with the requirements of the judicial authorities, shall timely bring forth the opinions on determination of the nature of illegal securities cases;根据合同的约定，保险人可以对保险标的的安全状况进行检查，及时向投保人、被保险人提出消除不安全因素和隐患的书面建议。 In accordance with the terms of the contract, the insurer may inspect the subject matter of the insurance concerning its safety conditions and, within a reasonable time, propose reasonable written suggestions to the applicant or the insured to eliminate risks and latent problems undermining the safety of the subject matter of the insurance.根据工作需要，可组织当地公、检、法等部门相关人员进行业务培训或案情会商；加强对境外资本市场的跟踪研究。 in accordance with the work needs, may organize the related personnel of the local public security, procuratorial and judicial authorities to attend business training or consult about cases; and shall enhance the tracking and study of overseas capital markets.除前款规定外，为上市公司出具审计报告、资产评估报告或者法律意见书等文件的专业机构和人员，自接受上市公司委托之日起至上述文件公开后五日内，不得买卖该种股票。 In addition to provisions of the preceding paragraph, any special organization or its personnel that prepares an auditing report, assets appraisal report, or legal advice for a listed company is prohibited from buying or selling stocks of the company from the day it accepts the assignment until five days after the aforementioned document is published.本票的出票行为，除本章规定外，适用本法第二十四条关于汇票的规定。 In addition to the provisions of this Chapter, the provisions of Article 24 of this Law regarding bills of exchange shall be applicable to issue of promissory notes.支票的出票行为，除本章规定外，适用本法第二十四条、第二十六条关于汇票的规定。 In addition to the provisions of this Chapter, the provisions of Articles 24 and 26 of this Law shall be applicable to issue of cheques.除增值税专用发票外，县（市）以上税务机关根据需要可适当增减联次并确定其用途。 In addition to the special invoices for VAT, tax authorities at or above the county (city) level may increase or decrease the number of invoice forms in light of needs and determine their uses.国务院对外经济贸易主管部门并可以撤销其对外贸易经营许可。 In addition, the authority responsible for foreign trade and economic relations under the State Council may withdraw the foreign trade operation permit of the entity in question.国务院对外经济贸易主管部门并可以撤销其对外贸易经营许可。 In addition, the authority responsible for foreign trade and economic relations under the State Council may withdraw the foreign trade operation permit of the offender in question.申请注销登记应当提交公司法定代表人签署的注销登记申请书和分公司的《营业执照》。 In applying for cancellation of registration, the application for cancellation of registration signed by the company's legal representative and the branch's Business License shall be submitted.申请变更登记，应当提交公司法定代表人签署的变更登记申请书。 In applying for registration of alternation, the application for registration of change signed by the company's legal representative shall be submitted.１９９４年８月，国家工商行政管理局根据国务院指示发布《关于制止多层次传销活动中违法行为的通告》。 In August of 1994, the State Administration for Industry and Commerce, in accordance with State Council directives, issued the Circular Concerning the Curbing of Illegal Activities within Pyramid Retailing.非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税。 In case a non-resident enterprise has no organ or establishment within the territory of China, or its incomes have no actual connection to its organ or establishment inside the territory of China, it shall pay enterprise income tax on the incomes sourced inside the territory of China.非居民企业取得本法第三条第三款规定的所得，适用税率为20%。 In case a non-resident enterprise obtains incomes as mentioned in Paragraph 3, Article 3 of the present Law, the tax rate shall be 20%.
