- 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)
- （七）《企业法人营业执照》（副本）复印件，《金融许可证》（副本）复印件； 7. the (duplicate) photocopy of the Enterprise Legal Person Business License, and the (duplicate) photocopy of the Financial Permit; and
- 七、各地技术监督管理机构要对边民互市和中外民贸市场经营的商品进行质量监督检查，加强监督抽查和“打假”的力度，并会同有关执法机关对生产和销售假冒伪劣商品的企业和个人依法从严查处。 7. The institutions of technological supervision and administration in the locations should supervise and check the quality of the commodities in the markets of exchange and the frontier market of the Chinese and neighboring countries, reinforce supervision, selective examination and the action of ""confiscating the fakes"" and, together with the executive organs concerned, severely penalize according to the law the enterprises and individuals producing and selling fake and low-quality commodities.
- （七）违反法律、法规的规定牟取暴利；? 7. To seek exorbitant profits in violation of laws and regulations; and
- 7．资源再生及综合利用技术 7.Technology for recycling and comprehensive utilization of resources
- 八、 中国人民银行和国家外汇管理局对银行间外汇市场人民币外汇货币掉期业务实施监督和管理。中国人民银行和国家外汇管理局将依据《中华人民共和国中国人民银行法》和《中华人民共和国外汇管理条例》等有关法律、法规和其他相关管理规定，对违反本通知规定开展人民币外汇货币掉期业务、扰乱市场秩序的机构，进行相应处罚。 8. The PBC and the SAFE shall exercise supervision and control over the RMB and foreign exchange currency swap business in the inter-bank foreign exchange market. The PBC and the SAFE will impose corresponding punishments upon institutions conducting RMB and foreign exchange currency swap business by violating the provisions of the present Circular or disrupting normal market order in accordance with the Law of the People's Republic of China on the People's Bank of China, the Regulations of the People's Republic of China on Foreign Exchange Control and other related laws and regulations.
- （八）法律、行政法规禁止的其他不正当价格行为。? 8. To effect other illicit price behaviors that are forbidden by law or administrative decrees.
- 八、转让无形资产转让土地使用权、专利权、非专利技术、商标权、著作权、商誉５％ 8. Transfer of intangible assets Transfer of land-use rights, patent rights, unpatchted technologies, trade marks, copyrights and goodwill 5
- 八、出境旅客个人随身携带自用物品，必须遵守国际旅客运输的有关协定和规定； 8. Travelers leaving the country shall take with them goods for their own use according to the related agreements and regulations concerning international passenger transportation;
- 8．环境污染治理及监测技术 8.Technology for environment pollution treatment and monitoring
- 九、各级商检机构对边地贸易和边民互市贸易出境的商品，一律实行检验。 9. The institutions in charge of import and export commodities inspection at various levels should inspect and examine all the export commodities of the frontier and local trade and markets of exchange.
- 9．防沙漠化及沙漠治理技术 9.Technology for preventing from desertification and desert improvement
- 实施企业所得税过渡优惠政策表? Table for Carrying out Transitional Preferential Policy on Enterprise Income Tax
- 目录： TABLE OF CONTENTS
- 采取前款规定的措施，应当向反垄断执法机构主要负责人书面报告，并经批准。 Taking the measures stipulated above, shall be reported in written form to the chef person in charge of the antimonopoly execution authorities, and be approved.
- 各级税务机关要认真组织税务人员学好、用好《办法》； Tax authorities at all levels should conscientiously organize tax collectors to study and use the Method well;
- 各地税务机关要积极组织力量，认真抓好《办法》及其《细则》的学习，培训和宣传工作，根据国家税务总局的部署，结合征管法和新税制的学习、培训、宣传工作，有重点地举办发票培训班，组织广大税务干部和印票，用票单位和个人认真学习《办法》、《细则》，掌握其基本精神和内容，明确各自的权利（力）和义务，为《办法》和《细则》的贯彻实施做好准备。 Tax authorities in various localities should actively organize forces, pay earnest and close attention to the study, training and publicity of the Methods and Detailed Rules.In line with the plan of the State Administration of Taxation and in combination with the Law for Tax Collection and Management and the study, training and publicity of the new tax system, selectively organize invoice-training classes, organize the vast number of taxation cadres and the units and individuals who engage in the printing and use of invoices to conscientiously study the Methods and Detailed Rules, grasp their basic spirit and contents, clearly define their respective rights and duties and make proper preparation for the implementation of the Methods and Detailed Rules.
- 省、自治区、直辖市税务机关可以规定跨市、县开具发票的办法。 Tax authorities of provinces, autonomous regions and municipalities may stipulate the method for drawing up trans-city and trans-county invoices.
- 税务机关应定期对印制发票企业和生产发票防伪专用品企业进行监督检查，对不符合条件的，应取消其印制发票或生产发票防伪专用的资格。 Tax authorities should regularly conduct supervision and examination of enterprises printing invoices and enterprises producing special products for anti-fake invoices, with regard to those who fail to meet the requirements, the tax authorities should disqualify them to print invoices and produce special products for anti-fake invoices.
- 三是对于其他单位和个人，实行申请填开制度。 Tax authorities which charge the guaranty money shall make out a receipt.
- 各省、自治区、直辖市税务局和计划单列市税务局制定的发票管理制度和办法要报国家税务总局备案。 tax bureaus of various provinces, autonomous regions and municipalities directly under the central government and tax bureaus of cities with separate planning shall report their invoice management systems and measures to the State Administration of Taxation for the record.
- 各级税务机关要采取有效措施，切实加强个体、私营经济税收管理，并逐步在有固定经营场所的个体、私营经济业户中全面实行查帐征收，实现税收征管的法制化、规范化。 Tax offices at all levels should take effective measures to earnestly strengthen tax collection administration of the self-employed private economy and gradually and comprehensively enforce tax collection on audit of accounts among households of the self-employed private economy with fixed sites for business operations to realize the legalization and standardization in tax collection administration.
- 税务人员滥用职权，故意刁难纳税人、扣缴义务人的，给予行政处分。 Tax officials who abuse their powers and deliberately create difficulties for taxpayers and withholding agents shall be subject to administrative sanctions
- 其弥补额应当按为该亏损营业机构抵亏的营业机构所适用的税率纳税。 tax paid on the offsetting amounts shall be based on the tax rate applicable to the business organization that offsets the losses incurred by the other business organization.
- ????????????????? 应纳税额＝组成计税价格ｘ税率 Tax payable = Composite assessable price * Tax rate
- ????????????????? 应纳税额＝销售额ｘ征收率 Tax payable = Sales amount * leviable rate.
最后更新
