中国商业贸易法律法规中英数据库(二)-I-43-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)

（二）赔偿或者给付保险金； indemnity or payment of the insurance benefits;

中华人民共和国个人所得税法 Individual Income Tax Law of the People's Republic of China

个人携带外汇进出境，应当向海关办理申报手续；携带外汇出境，超过规定限额的，还应当向海关出具有效凭证。 Individuals carrying foreign exchange into or out of China shall declare their foreign exchange in the customs office. Individuals shall present to the customs office valid documents for carrying a large sum of foreign exchange exceeding the specified limit.

个人携带外汇进出境，应当向海关办理申报手续；携带外汇出境，超过规定限额的，还应当向海关出具有效凭证。 Individuals carrying foreign exchanges with them when they come into or go out of China shall go declaration procedures with the Customs. Those going out of China who carry more than prescribed amounts of foreign exchanges shall also produce valid documents to the Customs.

超过规定限额的个人因私用汇，应当向外汇管理机关提出申请，外汇管理机关认为其申请属实的，可以购汇。 Individuals may apply for the purchase of foreign exchange over and above the limit at the government agencies in charge of foreign exchange. And the request for such purchase shall be approved if it proves to be for bona fide transactions.

在中华人民共和国境内居住或者居住不满一年的个人，只就从中国境内取得的所得，缴纳个人所得税。 Individuals not residing in the People's Republic of China and individuals who have resided in China for less than one year shall pay individual income tax only on their income gained within China.

个人的外汇储蓄存款，实行存款自愿、取款自由、存款有息、为储户保密的原则。 Individuals' foreign exchange savings deposit shall be placed with banks on a voluntary basis, withdrawn freely and bear interest with confidentiality for depositors' identity ensured.

??????????????????? 进项税额＝买价ｘ扣除率 Input tax = Purchasing price * Deduction rate

第六章保险代理人和保险经纪人 Insurance Agents and Insurance Brokers

除法律、行政法规规定必须保险的以外，保险公司和其他单位不得强制他人订立保险合同。 Insurance companies and other entities shall never force others to enter into any insurance contract, except for those insurances made compulsory by laws and administrative regulations.

本法施行前已设立的保险公司，按照第二款实行分业经营的办法，由国务院规定。 Insurance companies which were established prior to the enactment of this Law shall divide their operations in accordance with the second paragraph of this Article in accordance with the stipulations of the State Council.

第三章保险公司 Insurance Company

第二章保险合同 Insurance Contracts

中华人民共和国保险法 INSURANCE LAW OF THE PEOPLE""S REPUBLIC OF CHINA

（二）人身保险业务，包括人寿保险、健康保险、意外伤害保险等保险业务； Insurance of persons business which includes life insurance, health insurance and accident and injury insurance.

第四章保险经营规则 Insurance Operation Rules

第五章保险业的监督管理 Insurance Supervision and Regulation

（六）保险价值； Insured value;

要综合运用经济、法律、行政、思想教育等手段对个体、私营经济加强引导、监督和管理； integral employment of economic, legal, administrative, ideological and educational means shall be followed to step up guidance, supervision and administration of the self-employed private economy;

利息交换指双方定期向对方支付以换入货币计算的利息金额，可以固定利率计算利息，也可以浮动利率计算利息。 Interest exchange refers to that each party shall pay the other party interest computed in light of the amount of target currency. Interest may be computed at a fixed interest rate or a floating interest rate.

企业借款用于固定资产的购置、建造或者无形资产的受让、开发，在该项资产投入使用前发生的利息，应当计人固定资产的原价。 Interest paid on loans used by enterprises for the purchase or construction of fixed assets or the transfer or development of intangible assets prior to the assets being put into use shall be included in the original value of the assets.

利率、汇率、保险费率、证券及期货价格，适用有关法律、行政法规的规定，不适用本法；? Interest rates, exchange rates, insurance premium rates, securities and futures prices shall be subject to related laws or administrative decrees instead of this law.

境内金融机构赴香港特别行政区发行人民币债券管理暂行办法 Interim Measures for the Administration of the Issuance of RMB Bonds in Hong Kong Special Administrative Region by Financial Institutions Within the Territory of China

贷款公司管理暂行规定 Interim Provisions on Administering Loan Companies

本法和中华人民共和国缔结或者参加的国际条约没有规定的，可以适用国际惯例。 International practices may be applied to matters for which no provisions are contained in this Law or in any international treaty concluded or acceded to by the People's republic of China.