中国商业贸易法律法规中英数据库(二)-I-39-SCIdict专业学术词典-北京语际翻译公司

中国商业贸易法律法规中英数据库(二)

纳税义务人要求一次性缴纳税款的，纳税义务人可以选择按照本条例第二十一条的规定估定完税价格，或者按照海关审查确定的租金总额作为完税价格。 In cases where the taxpayer requests to pay the duties in one go; he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。 In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

纳税义务人未按期缴纳税款的，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。 In cases where the taxpayers fail to pay the duties within the specified period of time, a late fee of 5/10,000 of the amount of duty which has failed to be paid will be charged on a daily basis, starting from the first day of delay.

纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。 In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty.

纳税义务人、担保人自缴纳税款期限届满之日起超过３个月仍未缴纳税款的，海关可以按照《海关法》第六十条的规定采取强制措施。 In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures.

进出口货物的成交价格以及有关费用以外币计价的，以中国人民银行公布的基准汇率折合为人民币计算完税价格； In cases where the transaction value and the related fees of the import and export goods are calculated with foreign currencies, the value will be converted into RMB customs value based on the standard base foreign exchange rate published by the People's Bank of China.

匿报所得额，偷税、抗税的，税务机关除追缴税款外，可以根据情节轻重，处以应补税款五倍以下的罚金；情节严重的，由当地人民法院依法处理。 In dealing with those who have concealed income or evaded or refused to pay tax, the tax authorities may, in addition to pursuing the tax payment, impose a fine up to but not exceeding five times the amount of the tax underpaid or not paid, in accordance with the seriousness of the case. Cases of gross violation shall be handled by the local people's courts in accordance with the law.

公司分立时，应当编制资产负债表及财产清单。公司应当自作出分立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，公司不得分立。 In dividing the company, a balance sheet and a schedule of assets shall be prepared. The company shall notify its creditors within 10 days of adoption of a division resolution, and shall publish a notice at least 3 times in a newspaper within 30 days. Creditors are entitled to claim full payment of the company's debts 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 company may not be divided unless debts are fully paid or appropriate assurances are provided.

债权人申报其债权，应当说明债权的有关事项，并提供证明材料。清算组应当对债权进行登记。 In filing for creditor's rights, the creditors shall state the relevant matters relating to the creditor's rights, and provide supporting materials. The liquidating committee shall record such creditor's rights.

广播电台、电视台、报刊出版单位的广告业务，应当由其专门从事广告业务的机构办理，并依法办理兼营广告的登记。? In handling advertising business, broadcasting and television stations, newspapers and periodicals and publishing units shall designate special departments to handle such business and go through the procedures for the registration of concurrently handling advertising business.

在户外广告设施设置活动中违反规划管理规定的，由市或者区、县规划局按照规划管理的有关规定予以处罚。 In installing outdoor advertising facilities the municipal or district / county planning bureau shall punish those who violate the provisions on planning administration.

税务机关在发票检查中可以行使以下权力： In invoice examination, tax authorities may exercise the following powers:

合营企业所需原材料、燃料、配套件等，应尽先在中国购买，也可由合营企业自筹外汇，直接在国际市场上购买。? In its purchase of required raw and semi-processed materials, fuels, auxiliary equipment, etc., an equity joint venture shall give first priority to Chinese sources, but may also acquire them directly from the international market with its own foreign exchange funds.

海关征收关税、滞纳金等，应当制发缴款凭证，缴款凭证格式由海关总署规定。 In levying customs duties, late fees, and others, the customs shall print and issue a certificate of payment of duties and the pattern of the certificate will be specified by the Customs General Administration.

针对当前发票管理存在的问题和税务机关发票管理职能弱化的现状，《办法》在发票的印、领、用、存、查、罚等各环节都强化了税务机关的管理职能， In light of the existing problems related to invoice management and the present situation in which tax authorities’ functions in invoice management is weakened, the Methods strengthen tax authorities’ management functions in the various links of printing, receiving, using, storing and examining invoices and punishment related to invoices.

根据《办法》和《细则》的规定，财政部１９８６年８月１９日颁布的《全国发票管理暂行办法》（以下简称《原办法》）和原国家税务局１９９１年１２月２７日颁布的《关于外商投资企业和外国企业发票管理的暂行规定》（以下简称《原规定》），从《办法》发布之日起废止。 In line with the stipulations of the Methods and Detailed Rules, the Interim Methods for the Management of the Nation’s Invoices(hereinafter referred to as the Original Methods) promulgated by the Ministry of Finance on August 19, 1986 and the Interim Regulations on the Management of Invoices Related to Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as the Original Regulations)promulgated by the original State Administration of Taxation on December27, 1991, shall be abolished from the day of the publication of the Methods.

根据《办法》的规定，财政部１９８６年颁布的《原办法》和原国家税务局１９９１年颁布的《原规定》，从《办法》发布之日起废止。 In line with the stipulations of the Methods, the Original Methods promulgated by the Ministry of Finance in 1986 and the Original Regulations promulgated by the original State Administration of Taxation in 1991 were abolished from the day of the publication of the Methods.

根据这一原则，《办法》把发票管理范围集中在对经济秩序和税收秩序影响较大的经营性凭证上，即在购销商品、提供或者接受劳务服务以及其他经营活动中开具、收取的收付款凭证； In line with this principle, the Methods concentrate the scope of invoice management on the business voucher which has relatively great effect on the economic and taxation order, that is vouchers on the receipt or payment of cash drawn up or obtained for the purchase and marketing of commodities, providing or accepting labor service as well as in other business activities;