中国商业贸易法律法规中英数据库(二)
民族自治地方可以同时使用当地通用的一种民族文字。 In national autonomous areas a nationality language commonly used in the locality maybe used simultaneously.为制止假冒伪劣商品出境，维护我对外贸易信誉，促进边地贸易健康发展，现就有关问题通知如下： In order to check the flow of the fake and low-quality commodities across the border, safeguard the reputation of our foreign trade and improve the healthy development of frontier and local trade, the following circular is hereby issued concerning this issue.为遏制不正当的传销活动，打击不法商人的欺诈行为，保护消费者权益，保护公平竞争，维护社会主义市场经济秩序，国务院决定停止发展多层次传销企业，现就有关问题通知如下： In order to halt unfair pyramid retailing activities, strike out against the deceitful behavior of lawbreaking merchants, protect the rights and interests of the consumers, protect fair competition, and preserve the order of the socialist market economy, the State Council has decided to halt the opening and development of all pyramid retail enterprises, in accordance with the provisions below:召开董事会会议，应当于会议召开十日以前通知全体董事。 In order to hold a board meeting, notice shall be given to all directors 10 days in advance.发行可转换为股票的公司债券，应当报请国务院证券管理部门批准。公司债券可转换为股票的，除具备发行公司债券的条件外，还应当符合股票发行的条件。 In order to issue convertible company bonds, an application shall be submitted to the securities regulatory authority under the State Council for approval. In order to issue convertible company bonds, in addition to meeting the requirements for issue of bonds, the company shall also meet the requirements for issue of shares.为使《办法》更具可操作性，便于贯彻实施和开展宣传，根据《办法》的授权，国家税务总局制定了《〈中华人民共和国发票管理办法〉实施细则》（以下简称《细则》），并编写了《〈中华人民共和国发票管理办法〉宣传提纲》（以下简称《宣传提纲》）。 In order to make the Methods more operational and easy for implementation and unfolding publicity, in light of the authority granted by the Methods,the State Administration of Taxation has formulated the Detailed Rules forthe Implementation of the Methods of the People’s Republic of China forthe Management of Invoices (hereinafter referred to as Detailed Rules),and has compiled the Publicity Outline for the Methods of the People’s Republic of China for the Management of Invoices (hereinafter referred toas Publicity Outline).为了及时掌握《办法》和《细则》的贯彻落实情况，各地税务局要指定专人负责，及时将本地区的宣传贯彻情况及存在的问题反馈给我们，以便统一研究、协调、解决； In order to promptly grasp the situation regarding implementation of the Methods and Detailed Rules, tax authorities in various localities should assign someone to be in charge, send us a timely feedback situation regarding the locality’s publicity and implementation and existing problems, so as to facilitate unified study, coordination and solution of these problems;为了加强发票管理，强化税收征管，维护正常的经济秩序，经国务院批准，财政部于１９９３年１２月２３日颁布了《中华人民共和国发票管理办法》（以下简称《办法》）。 In order to strengthen invoice management, intensify tax collection and management and maintain a normal economic order, with approval from the State Council, the Ministry of Finance on December 23, 1993promulgated the Methods of the People’s Republic of China for Invoice Management (hereinafter referred to as Methods).为加强对增值税专用发票的印制管理，《办法》还规定，增值税专用发票由国家税务总局统一印制。 In order to strengthen the printing management of special VAT invoices, the Methods stipulate that special VAT invoices shall be printed exclusively by the State Administration of Taxation.户外广告内容中公益宣传内容所占的面积或者时间比例，不得低于10％。 In outdoor advertisements, the proportion of space or time used for contents propagating public welfare shall take up no less than 10%.保险外汇资金的境外运用应当优先购买中国的政府和企业在境外发行的债券。 In overseas use of foreign exchange insurance funds, priority shall be given to the purchase of the bonds that the Chinese government and Chinese enterprises issue overseas.近年来，我国同周边国家边境贸易、地方易货贸易(以下简称边地贸易)迅猛发展，对加快边境地区经济发展，促进我国同周边国家的经贸往来，增进我国与周边国家的友好关系，起了积极作用。 In recent years, the frontier trade and local trade in commodity exchange (hereinafter referred to as frontier and local trade) between China and its neighboring countries has developed rapidly and played an active role in speeding up the economic development of the frontier regions, improving the economic and trade flow and enhancing the friendship.依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。 In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent.发票印制企业的选择要严格按照《办法》和《细则》中确定的条件和标准、坚持集中统一的原则，引入竞争机制，通过招标投标选择定点。 In selecting enterprises which engage in the printing of invoices, it is necessary to strictly follow the qualifications and standards set in the Methods and Detailed Rules, uphold the principle of centralization and unification, introduce the competition mechanisms, select and fix points through invitation and submission of bids.总之，《办法》是我国发票管理的基本法规，是维护社会主义市场经济秩序和税收秩序的重要法律武器。 In short, the Methods are a basic regulation concerning China’s invoice management and an important legal weapon for safeguarding the order of the socialist market economy and taxation.在有条件的专业市场，凡从事商业批发、零售的固定业户，在建帐的同时要按规定使用税控收款机，其购置费用可在所得税前分期列支。 In specialized markets with the requisite conditions, fixed business households engaging in commercial wholesale or retail should use tax-controlled tills as prescribed while establishing accounting books, their purchase expenses can be listed in expenditure in pre-income tax installments.如无此约定,则由申请人选择,由仲裁委员会在北京进行仲裁,或者由其深圳分会在深圳进行仲裁,或者由其上海分会在上海进行仲裁; In the absence of such an agreement, the Claimant will have option to submit the case to be arbitrated by the Arbitration Commission in Beijing or by the Shenzhen Sub-commission in Shenzhen or by the Shanghai Sub-Commission in Shanghai.仲裁作出裁决，由仲裁机构制作仲裁裁决书。对仲裁机构的仲裁裁决。当事人应当履行。当事人一方在规定的限期内不履行仲裁机构的仲裁裁决的，另一方可以申请人民法院强制执行。 In the case of a decision made after arbitration, the arbitration agency shall issue an arbitration award. And the parties concerned shall enforce such arbitration award. If either party fails to enforce within the time limit the arbitration award made by the arbitration agency, the other party may apply to the people’s court for compulsory enforcement.股份有限公司，其全部资本分为等额股份，股东以其所持股份为限对公司承担责任，公司以其全部资产对公司的债务承担责任。 In the case of a joint stock limited company, its total capital is divided into stocks of equal value, and the shareholders are liable thereto to the extent of their share holdings, and the Company is liable for its debts to the extent of all of its assets.属于高新技术的股份有限公司，发起人以工业产权和非专利技术作价出资的金额占公司注册资本的比例，公司发行新股、申请股票上市的条件，由国务院另行规定。 In the case of a Joint Stock Limited Liability Company in the high and new technology category, the ratio of capital contribution in the form of industrial technology and non-patented proprietary technology by sponsors as a percentage of registered capital, the conditions for issuance of new shares or initial public offering shall be separately stipulated by the State Council.有限责任公司，股东以其出资额为限对公司承担责任，公司以其全部资产对公司的债务承担责任。 In the case of a limited liability company, the shareholders are liable thereto to the extent of their capital contribution, and the company is liable for its debts to the extent of all of its assets.合同法第七十七条第二款、第八十七条、第九十六条第二款所列合同变更、转让、解除等情形，依照前款规定处理。 In the case of amendment, assignment or termination of a contract as set forth in Paragraph 2 of Article 77, Article 87, and Paragraph 2 of Article 96 of the Contract Law, the provisions of the previous Paragraph apply.违反国家利益或社会公共利益的同时，如果双方都是故意的，应追缴双方已经取得或者约定取得的财产，收归国库所有。 In the case of an economic contract which violates the interest of the State and the public interest, if both parties have acted wilfully, the property that they have acquired or are due to acquire by mutual agreement shall be recovered and turned over to the State Treasury.约定合营期限的合营企业，合营各方同意延长合营期限的，应在距合营期满六个月前向审查批准机关提出申请。 In the case of an equity joint venture with its operation period specified, if the parties to the venture agree to extend the operation period, the venture may send an application to the examining and approval authority 6 months before the expiration of the operation period.各相关部门在办理非法证券类案件过程中遇到重大问题的，可提请协调小组协助解决。 In the case of any major problems confronted in the course of coping with unlawful securities cases, any relevant authority may submit them to the Coordination Panel for assistance and resolution.
