中国商业贸易法律法规中英数据库(二)-T-37-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)

公司增资发行境外上市外资股与前一次发行股份的间隔期间，可以少于12个月。 The interval between the second issue of foreign capital stocks listed abroad by adding capital and the previous issue shall not be less than 12 months.

中国合营者的投资可包括为合营企业经营期间提供的场地使用权。如果场地使用权未作为中国合营者投资的一部分，合营企业应向中国政府缴纳使用费。? The investment contributed by a Chinese party may include the right to the use of a site provided for the equity joint venture during the period of its operation. In case such a contribution does not constitute a part of the investment from the Chinese party, the venture shall pay the Chinese Government a fee for its use.

不具有法人资格的合作企业合作各方的投资或者提供的合作条件由合作企业统一管理和使用。 The investment or cooperation input contributed by each party of a JV without the legal person status shall be jointly managed and put to use,

中外合作者的投资或者提供的合作条件，由中国注册会计师或者有关机构验证并出具证明。 The investments or conditions for cooperation provided by the Chinese and foreign parties shall be verified by an accountant registered in China or the relevant authorities, who shall provide a certificate after verification.

投资人可委派监督人员，也可聘请外部机构履行监督职能。 The investor may appoint supervisors or employ an external institution for supervision.

独资企业投资者对企业债务负无限责任。 The investor of the personal-fund enterprise shall assume unlimited liability for the debts of the enterprise.

贷款公司的投资人依法享有资产收益、重大决策和选择管理者等权利。 The investors of a loan company have the right to enjoy the asset proceeds, make important resolutions and choose managers.

并按规定建立发票印制管理制度和保管措施，对发票监制章和发票防伪专用品的使用、管理实行专人负责制。 the invoice-printing management system and keeping measures shall be established according to stipulations, the responsibility system of persons in charge of the use and management of invoice manufacture-supervising seals and special products for anti-forged invoices shall be instituted.

政府债券的发行和交易，由法律、行政法规另行规定。 The issuance and transactions of government treasury bonds will be governed separately by the provisions of other laws and administrative rules and regulations.

发行审核委员会由国务院证券监督管理机构的专业人员和所聘请的该机构外的有关专家组成，以投票方式对股票发行申请进行表决，提出审核意见。 The issuance examination committee will consist of professionals from the securities regulatory body under the State Council and outside experts hired by the securities regulatory body under the State Council. They will decide by casting their votes on the applications for share issuance, and expressed views on their deliberations.

发行人不得在公告公开发行募集文件之前发行证券。 The issuer shall not issue stocks before issuing a public subscription notice.

法律、行政法规或者行政协议另有规定的，适用其规定。 The issues otherwise stipulated in the laws, administrative rules or administrative protocols shall be governed by the stipulations therein.

实施过渡优惠政策的项目和范围按《实施企业所得税过渡优惠政策表》（见附表）执行。? The items and scope of the transitional preferential policies shall comply with the Table for carrying out Transitional Preferential Policy on Enterprise Income Tax (see Attached Table).

仲裁不实行级别管辖和地域管辖。 The jurisdiction by level system and the district jurisdiction system shall not apply in arbitration.

要保护个体、私营经济业户的正当经营活动和合法收入； the just business operations and legitimate income of households of the self-employed private economy shall be protected;

合作企业应当将董事会或者联合管理委员会的决议、签订的委托经营管理合同，连同被委托人的资信证明等文件，一并报送审查批准机关批准。审查批准机关应当自收到有关文件之日起３０天内决定批准或者不批准。 The JV shall then report for approval to the examination and approval authorities the resolution of the board or committee, the signed entrustment operation and management agreement, together with credit certificate of the entrusted party. The relevant authorities shall decide whether to approve the entrustment or not within 30 days from receiving relevant documents.

私营企业劳动合同应当向当地劳动行政管理机关备案。 The labour contract of the private enterprise shall be put on file to the local departments of labour administration and management.

前款所指土地开发费包括征地拆迁安置费用和为外资企业配套的基础设施建设费用。土地开发费可由土地开发单位一次性计收或者分年计收。 The land development fee , as mentioned in the preceding paragraph, includes the expense for the requisition of land, the expense for the pulling down of houses and the settlement allowance, and the expense for the construction of basic installations that match the foreign-capital enterprise. The land development fee may be calculated and collected by the land development unit in a lump-sum, or by yearly instalments.

印制发票使用的文字，应当为中文。 The language used for printing invoices shall be in Chinese characters.

履行合同的一方或者数方有权向审查批准机关提出申请，解散合作企业。 The latter has the rights to apply for dissolution of the venture to the examination and approval authorities.

有处罚权的上级工商行政管理局应当在接到请示之日起一个月内予以批复，超出处罚权限的应逐级上报。 The latter must reply within 1 month as of the date of receipt of the report. If the decision of punishment go beyond their competence, they should report to the next superior administration.

上级工商行政管理局应当在收到复议申请之日起三十日内作出复议决定。复议期间，按原处理决定应收缴的罚没款可先予扣缴。 The latter should make its decision of re-examination within 30 days as of the date of receipt of the appeal. Pending the decision of re-examination, the fines and confiscations should be executed as has been originally decided upon.

中华人民共和国税收征收管理法 THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THEADM INISTRATION OF TAX COLLECTION

解决前款所述争议，适用中华人民共和国法律。 The law of the People's Republic of China shall apply in settling the disputes mentioned in the preceding paragraph.

中华人民共和国中外合资经营企业法 The Law of the PRC on Chinese-Foreign Equity Joint Ventures