中国商业贸易法律法规中英数据库(二)
汇票到期日前，有下列情形之一的，持票人也可以行使追索权： Prior to the date of maturity, the holder may also exercise the right of recourse under any of the following circumstances:两套税务机构分设前的发票管理工作，仍按现行体制集中统一管理。 Prior to the establishment of two sets of separate tax organizations, the invoice management work shall be placed under centralized and unified management in accordance with the current system.董事在任期届满前，股东大会不得无故解除其职务。 Prior to the expiration of a director's term, the shareholders' general committee may not remove him without cause.合伙企业领取营业执照前，合伙人不得以合伙企业名义从事经营活动。 Prior to the issue of a business license for the partnership, no partner may conduct business in the name of the partnership.清算费用从外资企业现存财产中优先支付。 Priority shall be given to the payment of expenses for liquidation made from the existing property of the foreign-capital enterprise.合营企业职工的雇用、解雇，依法由合营各方的协议、合同规定。? Procedures concerning the employment and discharge of the workers and staff members of an equity joint venture shall be stipulated according to law in the agreement or contract concluded between the parties to the venture.上海市户外广告设置规划和管理办法 Procedures of Shanghai Municipality on the Installation, Planning and Administration of Outdoor Advertisements利用车辆、船舶、飞行器等特殊载体发布户外广告，以及户外公益宣传设施和内容的管理办法，由市人民政府另行规定。 Procedures on the administration of releasing outdoor advertisements using special carriers such as vehicles, ships, airplanes and the administration of facilities and contents of outdoor public welfare propaganda, shall be separately provided for by the Municipal People’s Government.招标代理机构与行政机关和其他国家机关不得存在隶属关系或者其他利益关系。 Procuratorial agencies may not have any subordination relations or other interest relations with administrative organs and other State organs.设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业，减按百分之二十四的税率征收企业所得税。 Productive enterprises with foreign investment founded in the coastal economic open areas and in the old districts of the cities where the special economic zones or economic and technological development zones are located, shall be subject to the enterprise income tax at a reduced rate of 24 per cent.在上海浦东新区设立的生产性外商投资企业，以及从事机场、港口、铁路、公路、电站等能源、交通建设项目的外商投资企业，可以减按15%的税率征收企业所得税。? Productive Foreign-invested enterprises set up in Pudong New District of Shanghai, and Foreign-invested enterprises engaged in energy and traffic construction projects such as airport, port, railway, highway and power station may be subject to the enterprise income tax at the reduced rate of 15%.生产性外商投资企业，减按15%的税率征收企业所得税。? Productive foreign-invested enterprises shall be subject to the enterprise income tax at the reduced rate of 15%.（四）承诺向投保人、被保险人或者受益人给予保险合同规定以外的保险费回扣或者其他利益。 promising the applicant, the insured or the beneficiary to give them premium rebates or other interests which are not specified in the insurance contract.合作企业经营积累的财产，归合作各方共有。 Properties accumulated by the venture in its operation process shall be jointly owned by all the parties.（一）财产保险业务，包括财产损失保险、责任保险、信用保险等保险业务； Property insurance business which includes insurance against loss or damage to property, liability insurance and credit insurance; or已作为担保物的财产不属于破产财产；担保物的价款超过其所担保的债务数额的，超过部分属于破产财产。 Property that already constitutes security collateral is not bankruptcy property; the portion of the value of the security collateral exceeding the amount of the debt that it secures is bankruptcy property.已作为担保物的财产不属于破产财产；担保物的价款超过其所担保的债务数额的，超过部分属于破产财产。 Property that already constitutes security collateral is not bankruptcy property; the portion of the value of the security collateral exceeding the amount of the debt that it secures is bankruptcy property.已作为担保物的财产不属于破产财产；担保物的价款超过其所担保的债务数额的，超过部分属于破产财产。 Property that already constitutes security collateral is not bankruptcy property; the portion of the value of the security collateral exceeding the amount of the debt that it secures is bankruptcy property.外汇指定银行的结算周转外汇，实行比例幅度管理，具体幅度由中国人民银行根据实际情况核定。 Proportional management shall be exercised over the foreign exchanges used by banks designated to handle foreign exchanges as working capital, with specific proportions to be verified by the People's Bank of China according to actual conditions.受权的市（地区）工商行政管理局依法作出的处罚决定超出其权限的，应报其所在的受权的省、自治区、直辖市工商行政管理局或国家工商行政管理局核批。 Provided that the empowered city (prefectural) administration make decisions of punishment beyond the limits of their authority, they have to report to their respective provincial, autonomous regional and municipal administrations or the State Administration for Industry and Commerce for examination and approval.受权的省、自治区、直辖市工商行政管理局对外商投资企业依法作出没收非法所得超过人民币二十万元或罚款超过人民币二万元或吊销营业执照处罚的，应报国家工商行政管理局核批。 Provided that the empowered provincial, autonomous regional and municipal administrations expropriate over RMB 200000 yuan of the illegal gains by the foreign investment enterprises, or mete out a fine of over RMB 20000 yuan, or withdraw the business license, they have to report to the State Administration for Industry and Commerce for examination and approval.民办非企业单位登记管理暂行条例 Provisional Regulations for the Registration Administration of People-Run non-Enterprise Units中华人民共和国营业税暂行条例 PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONBUSINESS TAX中华人民共和国私营企业暂行条例 Provisional Regulations of the People's Republic of China onPrivate Enterprises《国务院关于鼓励投资开发海南岛的规定》（国发〔1988〕26号） ? Provisions of the State Council on Encouraging Investments to the Development of Hainan Island (Guo Han [1988] No. 26)
