中国商业贸易法律法规中英数据库(二)
投保人申报的被保险人年龄不真实，致使投保人实付保险费多于应付保险费的，保险人应当将多收的保险费退还投保人。 In the event that the applicant has misstated the age of the insured, thus overpaying the premiums, then the insurer shall return the overpaid portion to the applicant.投保人申报的被保险人年龄不真实，致使投保人支付的保险费少于应付保险费的，保险人有权更正并要求投保人补交保险费，或者在给付保险金时按照实付保险费与应付保险费的比例支付。 In the event that the applicant has misstated the age of the insured, thus underpaying the premiums, then the insurer shall have the right to correct the misstatement and request the applicant to pay the balance, or to reduce the payment of the insurance benefits in proportion to the amount of premiums actually paid to the amount that should have been paid.投保人、被保险人未按照约定履行其对保险标的安全应尽的责任的，保险人有权要求增加保险费或者解除合同。 In the event that the applicant or the insured fails to fulfill his/her contractual obligation to ensure the safety of the subject matter of the insurance, the insurer has the right to request an increase of the premium or to terminate the contract.外国投资者在收到批准证书之日起三十天末向工商行政管理机关申请登记的，外资企业批准证书自动失效。 In the event that the foreign investor fails to file an application with the administrative department for industry and commerce for registration on the expiration of the 30 days after receiving the certificate of approval, the certificate of approval for the establishment of the proposed enterprise shall become invalid automatically.设立外资企业申请书中载明自行解决外汇收支平衡的，任何政府部门不负责解决其外汇收支平衡问题。 In the event that the foreign investor has indicated in the application for the establishment of the foreign-capital enterprise, that the balance of revenuse and expenditure in foreign exchange would be achieved by itself no government department shall be responsible for the solution of the balance problem of revenuse and expenditure in foreign exchange for the said enterprise.前款所述的进口物资，经批准在中国境内转卖或者转用于生产在中国境内销售的产品，应当依照中国税法纳税或者补税。 In the event that the imported goods and materials, as mentioned in the preceding paragraph, are resold within the territory of China , or are used in the production of products to be sold within the territory of China, the foreign-capital enterprise concerned shall pay the taxes or make up the taxes in accordance with the provisions of the tax law of China.法定代表人无法履行其职权时，应当以书面形式委托代理人，代其行使职权。 In the event that the legal representative is unable to execute his/her functions and powers, he/she shall entrust in writing an agent with the execution of his/her functions and powers.纳税人在前款规定的限期内缴纳税款的，税务机关必须立即解除税收保全措施；限期期满仍未缴纳税款的，经县以上税务局（分局）局长批准，税务机关可以书面通知纳税人开户银行或者其他金融机构从其暂停支付的存款中扣缴税款，或者拍卖所扣押、查封的商品、货物或者其他财产，以拍卖所得抵缴税款。 In the event that the taxpayer makes the tax payments within the time limit as prescribed in the preceding Paragraph, the tax authorities must immediately lift the conditions for retaining tax revenue. Should the taxpayer fail to make the tax payments at the expiration of the time limit, the tax authorities may, upon approval of the commissioner of a tax bureau (or a subbureau thereof) above the county level, notify in writing the banks or other financial institutions with which the taxpayer has opened an account to withhold and remit the amount of tax from the taxpayer's deposits from which payment has been stopped on a temporary basis, or sell by auction the commodities, goods or property which have been impounded and use the proceeds from the auction to make good the amount of tax payable扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。 In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action外资企业经营期满需要延长经营期限的，应当在距经营期满一百八十天前向审批机关报送延长经营期限的申请书。审批机关应当在收到申请书之日起三十天内决定批准或者不批准。 In the event that the term of operations of a foreign-capital enterprise has to be extended upon its expiration, the enterprise shall, 180 days before the expiration of the term of operations, file an application for the extension of the term of operations with the examining and approving organ. The examining and approving organ shall, within 30 days from the day of receiving the application, determine whether to approve or disapprove the extension.作价出资的机器设备的品种、质量和数量与外国投资者报送审批机关的作价出资清单列出的机器设备的品种、质量和数量不符的，审批机关有权要求外国投资者限期改正。 In the event that the variety, quality and quantity of the machinery and equipment, being assigned a fixed price and used as contributing investment, are not in conformity with the variety, quality and quantity of the machinery and equipment, being assigned a fixed price as contributing investment and listed in the inventory submitted to the examining and approving organ, the examining and approving organ has the power to require the foreign investors to make corrections within a prescribed time limit.受益人为数人的，被保险人或者投保人可以确定受益顺序和受益份额；未确定受益份额的，受益人按照相等份额享有受益权。 In the event that there is more than one beneficiary, the insured or the applicant may specify the order of distribution of the payment of the insurance benefits and their respective proportions; in the absence of such specifications on proportions, all the beneficiaries shall share the benefits on an equal basis.两个或者两个以上外国投资者共同申请设立投资企业，应当将其签订的合同副本报送审批机关备案。 In the event that two or more foreign investors jointly file an application for the establishment of a foreign capital enterprise, they shall submit a duplicate of the contract concluded and signed between them to the examining and approving organ for the record.今后无论是内资企业单位和个人，还是外商投资企业、企业以及来华投资或者经营的其他单位和个人，只要其使用发票，均适用《办法》。 In the future, these Methods are applicable to units and individual whether from domestically enterprise with foreign investment, foreign enterprises as well as other units and individuals who come to invest or operate business in China, so long as they print and use invoices.同时，要对核发个体、私营经济业户营业执照和税务登记证的情况进行一次联合清理检查。 In the meantime, a joint sorting out and inspection shall be conducted on the status of the issuance of business licenses to business households of self-employed private economy and taxation registration.同时要加强对个体、私营经济的税收征管工作，强化查帐征收，创造公平竞争的环境，促进个体、私营经济健康发展。 in the meantime, tax collection administration of the self-employed private economy shall be strengthened and tax collection on audit of accounts shall be intensified so as to create an environment of fair competition and promote the healthy development of the self-employed private economy.同时，要从全局出发，坚决贯彻执行国务院关于制止乱收费、乱摊派、乱罚款的各项规定，对各种收费进行清理整顿，切实减轻个体、私营经济业户的税外负担，保证查帐征收工作的顺利进行。 In the meantime, they should proceed from the overall situation, resolutely implement various rules of the State Council concerning curbing arbitrary collections of fees, unjustified financial levies and indiscriminate fines, conduct a sorting out and consolidation in collection of fees and earnestly alleviate the non-tax payments of business households of self-employed private economy so as to ensure the smooth implementation of the work of taxation on audit of accounts.在我国即将实行的新税制中，发票的意义和作用将发生很大变化，集中表现在增值税凭发票注明税款抵扣制度上。 In the new tax system that will soon be put into practice in China, the significance and role of invoice will undergo great changes, which will be manifested mainly in the tax withholding system whereby VAT is clearly indicated by means of the invoice.在合营企业的注册资本中，外国合营者的投资比例一般不低于百分之二十五。? In the registered capital of an equity joint venture, the proportion of the investment contributed by the foreign parties shall in general not be less than 25 percent.《征管法实施细则》根据这一规定精神对为纳税人、扣缴义务人提供发票，导致未缴、少缴税款或者骗取出口退税款的，明确“税务机关除没收非法所得外，并可以处未缴、少缴或者骗取的税款一倍以下的罚款”。 In the spirit of this stipulation, the Detailed Rules for Implementation of the Tax Collection and Management Law clearly stipulate that those who provide invoices for the tax payer and withholding agent which results in no or less tax payment or cheating export tax reimbursement, tax authorities, besides confiscating the illegal gains, may impose a less than 100 percent fine for paying no or less tax or cheating tax payment.这样，用票单位既要设计票样、报经批准，又要联系厂家，不仅手续繁杂，环节也多，而且极易出现纰漏。 In this way, the unit using invoice has to design the invoice sample, reports to the higher authorities for approval and contacts the printing shop, this not only involves complicated procedures and many links, but will easily cause the emergence of loopholes.供方转让专有技术，应向受方提供有关的设计图纸、工艺规程和示意图、技术数据、配方、公式、关键设备、模型、样品、材料清单和说明书、操作方法说明、现场工作细则、技术示范、现场指导、产品质量控制和检测方法、维修的方法和设备以及有关的商业情报等资料。 In transferring proprietary know-how, the licensor should provide the licensee with the relevant design blueprints, the rules for the manufacturing processes, illustrated instructions, technical data, prescriptions, formulae, key equipment, models, samples, list of materials and materials specifications, operating instructions, detailed regulations on on-site operations, and the relevant information and data regarding technical demonstrations, on-site guidance, product quality control and inspection procedures, repair procedures and equipment, and other commercial information.供方转让正在申请专利的技术，应向受方提供请求书，发明说明书及其摘要、附图和权利要求书等专利申请文件，以及该申请的进展情况。有专利申请权转让证明的，应同时提供该证明。 In transferring technology for which the patent is pending, the licensor should provide the licensee with such patent application documents as the letter of application, a manual on the invention and its abstracts, charts, and the letter requesting proprietary rights, and a progress report on the application process. Documentary evidence on the right to transfer one's eligibility, if any, of patent application should also be provided.鉴于我国关于传销经营方式的法律、法规当前尚未建立健全，对传销活动很难规范和管理、加之广大消费者的消费心理还不够成熟，目前不具备开展多层次传销的条件。 In view that China’s laws and regulations concerning pyramid retail operations remain as yet incomplete, that the standardization and management of pyramid retailing is very difficult, and that the consumer psychology of the vast majority of consumers is not fully mature, conditions are not yet present for the development of the pyramid retail industry.外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。 Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.
