中国商业贸易法律法规中英数据库(二)
非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。 In case a non-resident enterprise sets up an organ or establishment within the territory of China, it shall pay enterprise income tax on its incomes sourced inside the territory of China and incomes sourced outside the territory of China but actually connected with the said organ or establishment.合作各方没有按照合作企业合同约定缴纳投资或者提供合作条件的，工商行政管理机关应当限期履行； In case a party fails to contribute the investment or cooperation input according to the contractual JV contract, the administrative authorities for industry and commerce shall set a time limit for it to fulfill its obligations;受理机构不能当场作出是否受理决定的，收到申请人的申请材料后，应当向申请人出具收文回执和列明材料名称的清单。 In case an accepting institution cannot decide on the spot whether an application should be accepted or not, it shall, after receiving the applicant’s application materials, provide the applicant with a note acknowledging receipt of the application materials and a list clearly enumerating the names of materials submitted.申请人要求对前款规定的公示内容予以说明的，受理机构应当说明、解释，提供准确、可靠的信息。 In case an applicant asks for explanations of the displayed materials mentioned above, an accepting institution shall explain the materials concerned with accurate and reliable information.企业在一个纳税年度中间开业，或者终止经营活动，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。 In case an enterprise's business operations are started or terminated in the middle of a tax year, which leads to its actual business operation period in this tax year being shorter than 12 months, its actual business operation period shall constitute a tax year.未按期交还并且在当年年底前未使用完的，出口配额管理部门可以在下一年度对其扣减相应的配额。 In case it fails to return the unused quotas and fails to use them up by the end of the current year, the administrative departments of export quotas may make corresponding deductions to the quotas of the holder for the next year..未按期交还并且在当年年底前未使用完的，进口配额管理部门可以在下一年度对其扣减相应的配额。 In case it fails to return the unused quotas and fails to use them up by the end of the current year, the administrative departments of import quotas may make corresponding deductions to the quotas of the holder for the next year..未按期交还并且在当年年底前未使用完的，进口配额管理部门可以在下一年度对其扣减相应的配额。 In case it fails to return the unused quotas and fails to use them up by the end of the current year, the administrative departments of import quotas may make corresponding deductions to the quotas of the holder for the next year..未设监管办事处的，向银监分局或所在城市银监局备案。贷款公司在分公司筹建方案备案后即可开展筹建工作。 In case no regulatory office is established, it shall be submitted to the banking regulatory branch bureau or to the banking regulatory bureau at the locality of the branch company to be established for archival purposes.申请适用集中申报通关方式的货物、担保情况等发生变更时，收发货人应当向原备案地海关书面申请变更。 In case of any change in the goods for which the method of centralized declaration for customs clearance is applied or change in the guaranty, etc., the consignee or consignor shall file a written application for alteration with the original archival filing customs.第三人主张权利的，承租人应当及时通知出租人。 In case of any claim by a third person, the lessee shall timely notify the lessor.决定核准的，应当书面通知申请人核准的投资付汇额度； In case of approval, the SAFE shall inform the applicant in writing of the approved amount of foreign exchange payment for investment.决定不予核准的，应当书面通知申请人并说明理由。核准或者不予核准的决定同时抄送中国保监会。 In case of disapproval, the SAFE shall inform the applicant in writing and give reasons. A copy of the decision of approval or disapproval shall be sent to the CIRC at the same time.未按照前款规定期限通知的，持票人仍可以行使追索权。因延期通知给其前手或者出票人造成损失的，由没有按照规定期限通知的汇票当事人，承担对该损失的赔偿责任，但是所赔偿的金额以汇票金额为限。 In case of failure to do what is stipulated in the preceding paragraph, the holder may still exercise the right of recourse. Where losses are caused to the prior parties or the drawee by delayed notice, the party to the bill of exchange failing to notify the relevant parties within the prescribed time limit shall be liable for compensation of the losses, but the damages shall be limited to the sum payable by the bill.采用分配产品或者其他方式分配收益的，应当按照税法的有关规定，计算应纳税额。 In case of income distribution by distributing the products or by other methods, the amount of taxes due shall be calculated according to relevant tax laws.属于前款第二项或第三项规定的情况的，当事人一方有权通知另一方解除合同。 In case of Item (2) of Item (3) of the preceding paragraph, one party shall have the right to notify the other party of the rescission of the economic contract.情节严重的，中国证监会可以对代表处的首席代表和其他直接责任人员采取证券市场禁入的措施。 In case of serious circumstances, the CSRC may take the measure of prohibiting its chief representative or any other person in-charge from entry into the securities market.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。 In case of serious offense or failure to redress the case in time, the exchange administration agencies shall order these institutions to rectify their business or revoke their license for foreign exchange operations. In case of criminal offense, a criminal suit shall proceed.受理机构应当通过机关网站或者报纸，公告送达。 In case of serving an administrative licensing decision by public announcement, an accepting institution shall announce the decision in the CIRC’s official website or newspapers.私营企业歇业，应当进行财产清算，偿还债务。 In case of termination, the private enterprise shall carry out liquidation and pay off its debts.一方当事人不履行的,另一方当事人可以根据中国法律的规定,向中国法院申请执行;或者根据一九五八年《承认及执行外国仲裁裁决公约》或者中国缔结或参加的其他国际条约,向外国有管辖权的法院申请执行。 In case one party fails to execute the arbitral award, the other party may apply to the Chinese court for enforcement of the arbitral award pursuant to Chinese law or apply to the competent foreign court for enforcement of the arbitral award according to the 1958 Convention on Recognition and Enforcement of Foreign Arbitral Awards or other international treaties that China has concluded or acceded to.上述免税进口物资经批准在中国境内转卖或者转用于国内销售的，应当依法纳税或者补税。 In case the aforesaid duty -free materials are approved to be resold within China or put on sale on the domestic market, relevant taxes shall be levied or made up according to law.决定核准的，颁发分支机构经营保险业务许可证；决定不予核准的，应当书面通知申请人并说明理由。 in case the application is approved, a license for conducting insurance business shall be issued to the branch; in case the application is disapproved, CIRC shall inform the applicant in writing of the decision and explain the reason.董事长或者主任因特殊原因不能履行职务时，应当授权副董事长、副主任或者其他董事、委员对外代表合作企业。 In case the chairman or director is unable to exercise the duty under certain circumstances, the deputy-chairman or deputy-director or other member of the board or joint management committee shall be authorized to represent the venture in external affairs.董事长或者主任因特殊原因不能履行职务时，由董事长或者主任指定副董事长、副主任或者其他董事、委员召集并主持。 In case the chairman or the director is unable to call the meting due to special reasons, he or she shall authorize the deputy-chairman of the board or deputy-director of the committee or other director of the board or committee member to call and preside over the meeting.
