中国商业贸易法律法规中英数据库(二)-T-30-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)

从事商用密码产品的科研、生产和销售以及使用商用密码产品的单位和人员，必须对所接触和掌握的商用密码技术承担保密义务。 The corporation or personnel involved in the scientific research and production of the commercial password products and using the commercial password products shall bear the responsibility of keeping secret to the techniques of the commercial password products touched or mastered.

??? 购进免税农业产品准予抵扣的进项税额，按照买价和10％的扣除率计算。进项税额计算公式： The cteditable input tax for the purchasing of tax exempt agricultural products is calculated based on adeemed deduction rate at 10% on the actual pur chasing price. The formula for calculating the inp -ut tax is as follows:

??? 小规模纳税人的标准由财政部规定。 The ctiteria for small-scale taxpayers sell be reg -ulated by the Ministry of Finance.

托管协议必须载明本办法第十九条、第二十条规定的境内托管人义务，境内托管人违反上述义务，中国保监会或者国家外汇局要求保险公司更换境内托管人的，保险公司有权提前终止合同。 The custody agreement shall set forth the obligations of a domestic custodian specified in Article 19 and Article 20 hereof. Where a domestic custodian violates the above obligations and the CIRC or the SAFE requires an insurance company concerned to replace the domestic custodian, the insurance company shall have the right to terminate contract before its expiration.

海关可以对纳税义务人欠缴税款的情况予以公告。 The customs may publish the failure of taxpayers to pay duty.

海关应当依法对纳税义务人的应缴税款予以清缴。 The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

海关应当对收发货人提交的《备案表》进行审核。经审核符合本办法有关规定的，核准其备案。 The customs shall examine the Archival Filing Form submitted by the consignor or consignee, and shall approve the archival filing if the form is in compliance with these Measures.

海关应当自受理退税申请之日起３０日内查实并通知纳税义务人办理退还手续。 The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.

海关应当自受理退税申请之日起３０日内查实并通知纳税义务人办理退还手续。 The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.

公司营业执照签发日期，为有限责任公司成立日期。 The date of issuance of a company business license shall be the establishment date for a limited liability company.

票据的出票日、到期日由票据当事人依法确定。 The date of issue and the date of maturity of a negotiable instrument shall be determined by the parties thereto according to law.

外资企业的营业执照签发日期，为该企业成立日期。 The date of issue of the business licence shall be the date of the establishment of the enterprise.

前款规定的付款日期为汇票到期日。 The date of payment stipulated in the preceding paragraph is the date of maturity of a bill of exchange.

作出仲裁裁决书的日期,即为仲裁裁决发生法律效力的日期。 The date on which the arbitral award is made is the date on which the arbitral award comes into legal effect.

公司营业执照签发日期，为公司成立日期。公司成立后，应当进行公告。 The date on which the business license is issued shall be the date of the company's establishment. Upon establishment, the company shall make a public announcement.

破产企业的债务人和财产持有人，只能向清算组清偿债务或者交付财产。 The debtors of a bankrupt enterprise and persons holding the property of a bankrupt enterprise can repay debts or deliver property only to the liquidation team.

整顿决定应当载明被整顿保险公司的名称、整顿理由、整顿组织和整顿期限，并予以公告。 The decision of rectification shall be publicized and shall specify the name of the insurance company, the reason for rectification, the composition of the rectification task force responsible for carrying out the rectification work as well as the date by which the rectification is to be completed.

受理机构应当在行政许可的决定作出之日起10日内，送达申请人。 The decision to grant administrative licensing shall be served to the applicant by the accepting institution within 10 days from the day when the decision is made.

受理申请的部门一般为一个部门。 The department for accepting applications shall, as a general rule, be one department.