- 中国商业贸易法律法规中英数据库(二) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
中国商业贸易法律法规中英数据库(二)
- 国家税务总局关于外商投资企业和外国企业征收城镇土地使用税问题的批复 Official Reply of the State Administration of Taxation about Levy of Urban Land Use Tax of Foreign-invested Enterprises and Foreign Enterprises
- 国家税务总局关于外商投资产品出口企业出口产品产值比例确定问题的批复 Official Reply of the State Administration of Taxation about the Determination of Production Value Proportion of the Exported Products of Foreign-invested Export Enterprises
- 国家税务总局关于外商投资企业和外国企业取得政府补助有关所得税处理问题的批复（国税函[2007]第408号） Official Reply of the State Administration of Taxation on How to Deal with the Income Tax on the Government Subsides Acquired by Foreign-funded Enterprises and Foreign Enterprises Guo Shui Han [2007] No. 408
- 付款人收到持票人提示承兑的汇票时，应当向持票人签发收到汇票的回单。回单上应当记明汇票提示承兑日期并签章。 On receiving a bill of exchange presented for acceptance by the holder, the drawee shall write out a receipt to the holder. The receipt shall specify the date of presentment for acceptance and shall be signed.
- 《办法》在《征管法》及其细则的基础上，进一步具体规定了对发票违法行为的处罚—— On the basis of the Tax Collection and Management Law and its Detailed Rules, the Methods further stipulate fines on illegal acts related to invoices.
- 据此原则，《办法》作出了“对国有的金融、邮电、铁路、民用航空、公路和水上运输等单位的专业发票，经国家税务总局或者省、自治区、直辖市税务局批准，可以由国务院或者省、自治区、直辖市人民政府有关主管部门自行管理”的特殊规定。 On the basis of this principle, the Methods contain special stipulations related to the specialized invoices of units handling state-owned finance, posts and telecommunications, railways, civil aviation, highways, and water transportation.With approval from the State Administration of Taxation or the tax bureaus of provinces, autonomous regions and municipalities directly under the central government, the departments concerned of State Council or provincial, autonomous regional and municipal people’s governments may engage in independent management.
- 究其原因，有的是工作不扎实，有的是认识上存在差距，有的是协调沟通不畅。 On the reasons, some have a loose working attitude, some have an inadequate comprehending, and some are hindered in coordination and communication.
- 计价方法一经选用，不得随意改变；确实需要改变计价方法的，应当在下一纳税年度开始前报当地税务机关批准。 Once a method of valuation has been adopted for use, no change shall be made thereto. Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.
- 经北京市人民政府指定的部门批准，第四至六年可按15%或10%的税率，减半征收所得税。? Once Beijing Municipal Government approves the department designated, it may enjoy the reduction of the income tax by half on the basis of the tax rate of 15% or 10%,.
- 在经济特区设立的从事服务性行业的外商投资企业，外商投资超过500万美元，经营期在十年以上的，经企业申请，经济特区税务机关批准，从开始获利的年度起，第一年免征企业所得税，第二年和第三年减半征收企业所得税。? Once obtaining approval of its application by tax organ in the special economic zone, a foreign-invested enterprise set up in a special economic zone, embarked upon the service industry, with a foreign investment of US $ 5 million or more and with the operation period of 10 years or longer may enjoy exemption from enterprise income tax for the first profit-making year, and reduction in enterprise income tax by half for the second and third years.
- 在国务院确定的国家高新技术产业开发区设立的被认定为高新技术企业的中外合资经营企业，经营期在十年以上的，经企业申请，当地税务机关批准，从开始获利的年度起，第一年和第二年免征企业所得税。? Once obtaining approval of its application by the local tax organ, a foreign-invested enterprise recognized as a high-tech enterprise set up in a high-tech industrial development zone approved by the State Council and with the operation period of 10 years or longer mayenjoy exemption from the enterprise income tax for the first two profit-making years.
- 公司合并时，合并各方的债权、债务，应当由合并后存续的公司或者新设的公司承继。 Once the companies are merged, the creditor's rights and debtor's liabilities of the merged companies shall be assumed by the surviving company or the newly formed company after merger.
- 公司经人民法院裁定宣告破产后，清算组应当将清算事务移交给人民法院。 Once the company is adjudged bankrupt by a ruling of the People's Court, the liquidating committee shall transfer the liquidating affairs to the People's Court.
- 金融机构经批准终止经营外汇业务的，应当依法进行外汇债权、债务的清算，并缴销经营外汇业务许可证。 Once the termination of foreign exchange operations is approved, these financial institutions shall settle their claims and liabilities in foreign currencies and have their license for foreign exchange operations revoked.
- 一个公司吸收其他公司为吸收合并，被吸收的公司解散。二个以上公司合并设立一个新的公司为新设合并，合并各方解散。 One company absorbing another company is merger by absorption, and the company being absorbed shall be dissolved. Merger of two or more Companies through establishment of a new company is a consolidation, and the companies being consolidated shall be dissolved.
- ?? （六）经营方针和计划； operation strategy and business plan;
- （六）其他违背客户真实意思表示，损害客户利益的行为。 or (6) Other conduct that is against the clients' real intentions and is detrimental to clients' interests.
- 也可以当即受理并通知当事人，认为不符合受理条件的，应当书面通知当事人不予受理，并说明理由。 Or alternatively, the Arbitration Commission will initiate the arbitration proceedings immediately and notify the parties accordingly. If the Arbitration Commission considers that the application formalities have not been completed, it shall notify the applicant party in writing of its refusal and explain the reasons thereof.
- 或者分包人再次分包的，转让、分包无效，处转让、分包项目金额千分之五以上千分之十以下的罚款； or if a subcontractor subcontracts his project again, the transfer or subcontract shall be void and invalid, the winning bidder or the subcontractor shall be imposed a fine exceeding 0.5 per cent and not exceeding 1 per cent of the sum of the transferred or subcontracted project and concurrently;
- （四）法律、行政法规禁止的其他行为。 or Other activities prohibited by laws or administrative regulations.
- 中国证券监督管理委员会令第44号 Order No. 44 of China Securities Regulatory Commission No. 44
- 中华人民共和国主席令第63号 Order of the President of the People's Republic of China No. 63
- 工商行政管理和税务机关要共同组织力量，按照企业实际资本构成和经营情况，对企业工商登记的性质进行清理。 Organs of industry and commerce administration and tax organs should jointly organize forces to conduct a sorting out with respect to the nature of industry and commerce registration of the enterprises in accordance with the capital composition and operational status of the enterprises.
- ?? （八）金融监督管理部门规定的其他变更事项。 Other amendments as specified by the financial supervision and regulation department.
- 其他票据债务人在票据上签章的，按照票据所记载的事项承担票据责任。 Other debtors signing the instrument shall be liable according to its tenor.
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