中国商业贸易法律法规中英数据库(二)
决定批准的，颁发境外证券投资业务许可文件；决定不批准的，书面通知申请人。 In the case of approval, the CSRC shall issue a licensing document for securities investment business outside the territory of China; and in the case of disapproval, the CSRC shall inform the decision to the applicant in written form.记名债券的转让，由公司将受让人的姓名或者名称及住所记载于公司债券存根簿。 In the case of assignment of registered bonds, the company shall record the assignee's name and domicile on the record of bondholders.记名股票的转让，由公司将受让人的姓名或者名称及住所记载于股东名册。 In the case of assignment of registered share certificates, the company shall record the assignee's name and domicile on the record of shareholders.超过合理、自用数量的进境物品应当按照进口货物依法办理相关手续。 In the case of importing articles in quantities beyond a reasonable level or self-used level, the articles will be taken as imported goods and related formalities shall be followed.超过合理、自用数量的进境物品应当按照进口货物依法办理相关手续。 In the case of importing articles in quantities beyond a reasonable level or self-used level, the articles will be taken as imported goods and related formalities shall be followed.发行可转换为股票的公司债券，应当在债券上标明可转换公司债券字样，并在公司债券存根簿上载明可转换公司债券的数额。 In the case of issue of convertible company bonds, the face of the bond certificate shall be marked with the word ""Convertible,"" and the number of convertible company bonds shall be specified in the company's record of bondholders.境内金融机构兑付人民币债券本息，应当提前5个工作日向所在地国家外汇管理局分局申请。 In the case of paying the principal and interests of RMB bonds, a financial institution within the territory of China shall submit an application to the local SAFE branch office prior to five workdays.第四十五条以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机关追缴其拒缴的税款外，依照关于惩治偷税、抗税犯罪的补充规定第六条第一款的规定处罚；情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款，处以拒缴税款五倍以下的罚款。 In the case of refusal to pay tax by using violence which causes a person to suffer from serious injury or death, a heavy penalty shall be imposed as that on an offence of assault or manslaughter, and a fine shall be imposed in accordance with the provisions set forth in Paragraph 2 of Article 6 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax国有企业改建为股份有限公司的，发起人可以少于五人，但应当采取募集设立方式。 In the case of reorganization of a state-owned enterprise into a joint stock limited company, there may be fewer than 5 sponsors, provided that such joint stock limited company shall be established by public share offer.设立集合计划的，应当按照有关规定提交申请材料，进行资金募集和投资运作。 In the case of the establishment of a pool plan, a securities company shall submit the application materials, raise the capital and make the investment in accordance with related provisions.清算期间，公司不得开展新的经营活动。公司财产在未按第二款的规定清偿前，不得分配给股东。 In the course of liquidation, the company may not conduct new business. Before payments have been made in accordance with Paragraph 2 above, the assets of the company may not be distributed to the shareholders.保险公司及其工作人员阻碍投保人履行如实告知义务，或者诱导其不履行如实告知义务的，或者承诺向投保人、被保险人或者受益人给予非法的保险费回扣或者其他利益的，由金融监督管理部门责令改正，对保险公司处以一万元以上五万元以下的罚款；对有违法行为的工作人员，给予处分，并处以一万元以下的罚款。 In the course of transacting insurance, an insurance company or its personnel who prevents the applicant from fulfilling his/her obligation of making a full and accurate disclosure, induces the applicant not to fulfill his/her obligation of making a full and accurate disclosure, or promises to give illegal premium rebates or other interests to the applicant, the insured or the beneficiary, shall be subject to the direction of the financial supervision and regulation department to correct the conduct, and the insurance company shall be subject to a fine of not less than Renminbi ten thousand yuan (RMB 10,000), nor more than Renminbi fifty thousand yuan (RMB 50,000); the personnel who are in violation of laws shall be subject to administrative sanctions and a fine of up to Renminbi ten thousand yuan (RMB 10,000).设立分公司的公司在其提交的年度检验材料中，应当明确反映分公司的有关情况，并提交分公司《营业执照》的复印件。 In the documents of annual examination submitted by a company which has set up a branch or branches, the relevant situations of the branch(s) shall be clearly reflected, and a duplicate of the branch's Business License shall be submitted.当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。 In the event of a party concerned failing both to apply for a reconsideration or to file a suit in a people's court within a specified time and to comply with a penalty decision, the tax authority which makes the penalty decision may apply to a people's court for enforcement.民办非企业单位变更法定代表人或者负责人，登记管理机关、业务主管单位应当组织对其进行财务审计。 In the event of change of the legal representative or the person(s)-in charge of a people-run non-enterprise unit, the registration administration organ and the competent business unit shall organize financial auditing of the unit.不办理注销登记手续和缴销营业执照的，由工商行政管理机关吊销其营业执照，并予以公告。 In the event of the failure to go through the procedure for registration cancellation and to hand in the business license for cancellation, the administrative department for industry and commerce shall revoke the business license and announce the case publicly.前款规定的保险事故发生后，被保险人已经从第三者取得损害赔偿的，保险人赔偿保险金时，可以相应扣减被保险人从第三者已取得的赔偿金额。 In the event of the occurrence of the insured event referred to in the preceding paragraph, the insurer may, at the time of making indemnity, deduct therefrom a corresponding amount which the insured has received as indemnity from the third party.合伙人之间转让在合伙企业中的全部或者部分财产份额时，应当通知其他合伙人。 In the event of transfer of share of property in the partnership between the partners, whether in whole or in part, the other partners shall be notified.如发现有一符合上述规定的公司，经贸部有权撤销，或取消其对外经营权，或调整其经营范围。 In the event that a company has been discovered not in conformity with the aforesaid provisions, the Ministry of Foreign Relations and Trade has the right to abolish it, or revoke its right to handle external business, or to readjust its business scope.外国投资者未能在前款规定的期限内缴付第一期出资的，外资企业批准证书即自动失效。外资企业应当向工商行政管理机关办理注销登记手续，缴销营业执照； In the event that a foreign investor fails to make in full the first instalment of the investment contribution within the time limit stipulated in the preceding paragraph, the certificate of approval for the establishment of the proposed foreign-capital enterprise shall become invalid automatically. The foreign-capital enterprise in question shall go through the procedure for registration cancellation with the relevant administrative department for industry and commerce, and hand in its business license for cancellation.外国投资者有正当理由要求延期出资的，应当经审批机关同意，并报工商行政管理机关备案。 In the event that a foreign investor has proper reasons for requesting the prostponement of investment contribution, prior consent of the examining and approving organ shall be obtained, and the case shall also be reported to the administrative department for industry and commerce for the record.外资企业无法自行解决外汇收支平衡的，外国投资者应当在设立外资企业申请书中载明并提出如何解决的具体方案；审批机关商有关部门后作出答复。 In the event that a foreign-capital enterprise is unable to strike by itself the balance between revenuse and expenditure in foreign exchange, the foreign investor shall indicate it clearly in the application for the establishment of the enterprise, and put forward a specific plan for solving the problem; the examining and approving organ shall give a reply after consultation with departments concerned.如发现已批准的生产企业或企业集团不具备经营进出口业务条件的，经贸部有权否决。 in the event that a production enterprise or conglomerate is discovered to be short of the prescribed qualifications for handling import and export business, the Ministry of Foreign Economic Relations and Trade has the right to overrule it.外资企业以往会计年度的亏损未弥补前，不得分配利润；以往会计年度未分配的利润，可与本会计年度可供分配的利润一并分配。 In the event that deticits of previous fiscal years of a foreign-capital have not been made up, it may not distribute the profits, while the undistnibuted profits of previous fiscal year may be distributed together with the distributable profits of the current fiscal year.外资企业超过批准的销售比例在中国市场销售其产品，须经审批机关批准。 In the event that sales of products on the Chinese market by a foreign-capital enterprise exceed the approved sales proportion, the case shall be subjected to the approval by the examining and approving organ.
