中国商业贸易法律法规中英数据库(二)
收发货人未在本条第一款规定期限办理相关海关手续的，海关删除集中申报清单电子数据，收发货人应当重新向海关申报。 In case the consignee or consignor fails to go through the related customs formality within the time limit as prescribed in Paragraph 1 of this Article, the customs shall delete the electronic data on the list of centralized declaration, and the consignee or consignor shall make declaration at the customs again.涉嫌走私或者违规，正在被海关立案调查的收发货人、因进出口侵犯知识产权货物被海关依法给予行政处罚的收发货人、适用C类或者D类管理类别的收发货人进出口本办法第三条所列货物的，不适用集中申报通关方式。 In case the consignee or consignor, who is suspected of smuggling or regulation-breaking, and is being put on files by the customs for investigation, subject to administrative penalties due to the import and export of goods infringing on intellectual property rights, or applies the management category of C or D, imports or exports the goods as listed in Article 3 of these Measures, the method of centralized declaration for customs clearance may not apply.合作企业协议、章程的内容与合作企业合同不一致的，以合作企业合同为准。 In case the contractual JV agreement and the articles of association contradict with the contractual JV, the contract shall prevail.外国合作者依照前款规定在合作期限内先行回收投资的，中外合作者应当依照有关法律的规定和合作企业合同的约定，对合作企业的债务承担责任。 In case the foreign party recovers its investment within the term of cooperation according to the above paragraphs, the foreign and Chinese parties shall be liable to the debts of the venture in accordance with laws and the contractual JV contract.各清单中本条前款规定项目不一致的，收发货人应当分别归并为不同的报关单进行申报。对确实不能归并的，应当填写单独的报关单进行申报。 In case the items as prescribed in the preceding paragraph of this Article on various lists are inconsistent, the consignee or consignor shall make declaration by separately incorporating the foresaid lists into different customs declaration forms. In case the incorporation of inconsistent items really can not be made, the consignee or consignor shall make declaration by filling in a separate customs declaration form.支票上未记载出票地的，出票人的营业场所、住所或者经常居住地为出票地。 In case the lace of issue is missing in a cheque, the business premises, domicile or habitual residence of the drawer is the place of issue.支票上未记载付款地的，付款人的营业场所为付款地。 In case the place of payment is missing in cheque , the business premises of the drawee is the place of payment.再投资不满五年撤出的，应当缴回已退的税款。 in case the reinvestment has been withdrawn before the expiration of five full years, the amount of refunded tax shall be paid back.代表处未在上述规定时间内向中国证监会提交书面报告的，原批准书自动失效。 In case the representative office, within the time limit provided above, fails to file a written report with the CSRC, the original approval document shall be automatically abated.如果双方当事人在被申请人收到仲裁通知之日起20天内未能共同选定或者共同委托仲裁委员会主任指定第三名仲裁员,则由仲裁委员会主任指定。第三名仲裁员担任首席仲裁员。 In case the two parties fail to jointly appoint a third arbitrator or fail to jointly entrust the Chairman of the Arbitration Commission to appoint a third arbitrator within 20 days from the date on which the Respondent receives the Notice of Arbitration, the third arbitrator will be appointed by the Chairman of the Arbitration Commission. The third arbitrator will act as the presiding arbitrator.经审核，海关发现集中申报清单电子数据与集中申报备案数据不一致的，应当予以退单。收发货人应当以报关单方式向海关申报。 In case, upon examination, the customs finds the inconsistency between the electronic data on the list of centralized declaration and the archival filing data on centralized declaration, the list shall be returned. And the consignee or consignor shall make customs declaration in the form of a customs declaration form.前款第二项、第四项所列情形发生，应当由合作企业的董事会或者联合管理委员会做出决定，报审查批准机关批准。 In cases described in (2) and (4), the board of directors or joint management committee of the JV shall make an dissolution application to the examination and approval authorities.在前款第三项所列情形下，不履行合作企业合同、章程规定的义务的中外合作者一方或者数方，应当对履行合同的他方因此遭受的损失承担赔偿责任； In cases described in (3), one or more than one of the foreign and Chinese parties that fails to fulfill the obligations described by the agreement, contract and articles of association shall be liable to the losses suffered by the other party or parties that has or have fulfilled the obligations.如果因违反合同而造成损失的，应由违反合同的一方承担经济责任。? In cases of losses caused by a breach of contract, the financial responsibility shall be borne by the party that has breached the contract.合作企业有二个以上中国合作者的，由审查批准机关会同有关部门协商确定一个主管部门。但是，法律、行政法规另有规定的除外。 In cases there are more than two Chinese parties, one administrative department shall be appointed through consultations between the examination and approval authorities and the departments concerned.报关企业接受纳税义务人的委托，以报关企业的名义办理报关纳税手续的，报关企业与纳税义务人承担纳税的连带责任。 In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.报关企业接受纳税义务人的委托，以报关企业的名义办理报关纳税手续的，报关企业与纳税义务人承担纳税的连带责任。 In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.执行国家定价的，在合同规定的交付期限内国家价格调整时，按交付时的价格计价。逾期交货的，遇价格上涨时，按原价格执行；价格下降时，按新价格执行。逾期提货或者逾期付款的，遇价格上涨时，按新价格执行。 In cases where a product is to be supplied on the basis of the State-fixed price, if the said price is readjusted before the time limit for delivery as provided in the contract, the payment shall be calculated according to the price at the time of delivery. If the delivery is delayed and the price has risen, the original price shall be adopted; if the price has dropped, the new price shall be adopted. In the event of delay in taking delivery of goods or late payment, if the price has risen, the new price shall be adopted; if the price has dropped, the original price shall be adopted.纳税义务人发现多缴税款的，自缴纳税款之日起１年内，可以以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息； In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.纳税义务人发现多缴税款的，自缴纳税款之日起１年内，可以以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息； In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。 In cases where duty is to be paid in line with regulations, they shall pay the duty. In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。 In cases where duty is to be paid in line with regulations, they shall pay the duty. In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.适用出口税率的出口货物有暂定税率的，应当适用暂定税率。 In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.适用出口税率的出口货物有暂定税率的，应当适用暂定税率。 In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.第一款所列暂准进境货物在规定的期限内未复运出境的，或者暂准出境货物在规定的期限内未复运进境的，海关应当依法征收关税。 In cases where goods allowed temporary entry as specified in the first paragraph fail to be transported out of the country within the specified period of time, or goods allowed temporary exit fail to be transported into the country within the specified period of time, the customs shall levy duties on them in accordance with the law.
