中国商业贸易法律法规中英数据库(二)
税务机关按照规定付给扣缴义务人代扣、代收手续费。 The tax authorities shall pay a handling fee to withholding agents for withholding or collecting tax in accordance with the relevant provisions上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。 The tax authority at the next higher level shall, within 60 days after receiving the application for reconsideration, make a reconsideration decision.《征管法》没有对发票管理的其他环节具体规定，而唯独对发票的印制管理作出具体规定，足以说明发票印制管理在整个发票管理中的关键作用和重要意义。 The Tax Collection and Management Law sets no concrete stipulations concerning other links related to invoice management, it only sets out specific stipulations on the management of invoice printing, this suffices to show the key role and important significance of the management of invoice printing in the entire invoice management.应纳税额以人民币计算。纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。 The tax payable shall be computed in Renminbi, The turnover of the taxpayer settled in foreign currencies shall be converted into Renminbi according to the exchange rate prevailing in the foreign exchange market.税款由支付人在每次支付的款额中扣缴。 The tax payable shall be withheld from the amount paid by the payer each time.扣缴义务人的解缴税款期限，比照前两款的规定执行。 The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs.纳税义务人应当自收到通知之日起３个月内办理有关退税手续。 The taxpayer shall handle the related duty refunding formalities within three months upon receiving the notice.纳税义务人应当自收到通知之日起３个月内办理有关退税手续。 The taxpayer shall handle the related duty refunding formalities within three months upon receiving the notice.纳税义务人应当自收到通知之日起３个月内办理有关退税手续。 The taxpayer shall handle the related tax refund formalities within 3 months, starting from the day of receiving the notice.纳税义务人应当自收到通知之日起３个月内办理有关退税手续。 The taxpayer shall handle the related tax refund formalities within 3 months, starting from the day of receiving the notice.外国合营者作为投资的技术和设备，必须确实是适合我国需要的先进技术和设备。如果有意以落后的技术和设备进行欺骗，造成损失的，应赔偿损失。? The technology or equipment contributed by any foreign party as investment shall be truly advanced and appropriate to Chinas needs. In cases of losses caused by deception through the intentional provision of outdated equipment or technology, compensation shall be paid for such losses.依法必须进行招标的项目的招标公告，应当通过国家指定的报刊、信息网络或者其他媒介发布。 The tender announcements of projects subject to tender according to law must be issued in newspapers, periodicals, information networks or other media designated by the State.招标文件应当包括招标项目的技术要求、对投标人资格审查的标准、投标报价要求和评标标准等所有实质性要求和条件以及拟签订合同的主要条款。 The tender documents shall contain all substantial requirements and terms as technical requirements of the project subject to tender, standards on examination? of bidders' qualifications, requirements on bid price quotation and bid assessment standards as well as main clauses of the contract to be signed.招标人和中标人不得再行订立背离合同实质性内容的其他协议。 The tenderer and the winning bidder may not conclude any other? agreement contrary to the substantial contents of the contract.招标人也可以授权评标委员会直接确定中标人。 The tenderer may also authorize the bid assessment committee to directly determine the winning bidder.在招标文件要求提交投标文件的截止时间后送达的投标文件，招标人应当拒收。 The tenderer shall refuse to accept any bid documents delivered after the deadline for submission set in the tender documents.招标人收到投标文件后，应当签收保存，不得开启。 The tenderer shall sign and keep the bid documents when receiving and may not open them.招标人根据评标委员会提出的书面评标报告和推荐的中标候选人确定中标人。 The tenderer shall, pursuant to the written report on bid assessment given by the bid assessment committee, determine the winning bidder from among the candidate winning bidders recommended by the bid assessment committee.前款所称帐簿是指总帐、明细帐、日记帐以及其他辅助性帐簿。总帐、日记帐必须采用订本式。 The term ""account books"" as stated in the previous paragraph shall refer to general ledgers, detailed accounts journals and other auxiliary account books General ledgers and journals must be in abound form.本法所称广告发布者，是指为广告主或者广告主委托的广告经营者发布广告的法人或者其他经济组织。? The term ""advertisement publisher"" refers to a legal person or an economic organization that publishes ads for advertisers or for advertising agents entrusted by advertisers.本法所称广告，是指商品经营者或者服务提供者承担费用，通过一定媒介和形式直接或者间接地介绍自己所推销的商品或者所提供的服务的商业广告。 The term ""advertisement"" used in this law refers to commercial ads that publicize, directly or indirectly and through certain media or forms, some kind of commodities or services at the expense of the suppliers of the commodities or services.本法所称广告主，是指为推销商品或者提供服务，自行或者委托他人设计、制作、发布广告的法人、其他经济组织或者个人。 The term ""advertiser"" refers to a legal person, an economic organization or an individual that designs, produces and publishes advertisements by one's own effort or others through an entrustment in order to promote one's own sales of goods or services.本法所称广告经营者，是指受委托提供广告设计、制作、代理服务的法人、其他经济组织或者个人。 The term ""advertising agent"" refers to a legal person, an economic organization or an individual that provides services in designing and producing advertisements or providing related services on the commissioned basis.前款所称出口许可证，包括法律、行政法规规定的各种具有许可出口性质的证明、文件。 The term ""export license"" as mentioned in the preceding paragraph shall refer to the various kinds of certificates and documents that are of export nature as provided in laws and administrative regulations..本法所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。 The term ""foreign enterprises"" as is used in this Law means foreign companies, enterprises and other economic organizations, which have set up organizations or sites dealing in production or business operations in China, and which have not set up organizations or sites but have income originating in China.
