中国商业贸易法律法规中英数据库(二)
为此，《办法》对发票领购程序作了严格的规范—— Therefore, the Methods map out strict standard for invoices receiving and purchasing procedures:因此《办法》对这两个环节的不同方面作了具体的规定—— Therefore, the Methods put down specific stipulations on the different aspects of these two links:以上处罚，可以并处。 These penalties may be imposed simultaneously.为了规范本市户外广告的设置规划和管理，根据《中华人民共和国广告法》第三十三条规定，结合本市实际情况，制定本办法。 These Procedures are formulated to standardize the installation and the administration of outdoor advertisements in this Municipality pursuant to Article 33 of the Advertisement Law of the People’s Republic of China, and with the particular circumstances of this Municipality taken into consideration.本办法适用于本市行政区域内设置户外广告及其相关的管理活动。 These Procedures shall apply to the installation of outdoor advertisements within the administrative jurisdiction of this Municipality, and all the administrative activities in connection therewith.本办法自1999年5月1日起施行。 These Procedures shall become effective on May 1, 1999.本仲裁规则统一适用于仲裁委员会及其分会。在分会进行仲裁时,本仲裁规则规定由仲裁委员会主任和仲裁委员会秘书局或秘书长分别履行的职责,由仲裁委员会主任授权的副主任和仲裁委员会分会秘书处或秘书长分别履行，但本规则第三十条规定的情形除外。 These Rules uniformly apply to the Arbitration Commission and its Sub-Commissions. When arbitration proceedings are conducted in the Sub-Commissions, the functions and duties under these Rules to be carried out by the Chairman, the secretariat and the Secretary-General of the Arbitration Commission shall be performed by the Vice-Chairmen as authorized by the Chairman, the secretariats and the Secretaries-General of the Sub-Commissions respectively, except for the circumstances provided for in Article 30 of these Rules.这些规定必将有效增强税务机关强化发票管理的能力。 These stipulations will effectively strengthen tax authorities’ ability to intensify invoice management.仲裁委员会分会是仲裁委员会的组成部分。 These Sub-Commissions are an integral part of the Arbitration Commission.对违反本条例规定的广告，不得刊播、设置、张贴。 They may not publish, broadcast, install or post any advertisements which violate the provisions of these Regulations.非上市公司和中介机构共谋擅自发行股票，构成犯罪的，以擅自发行股票罪的共犯论处。 They shall be pursued for criminal liability on charge of the crime of issuance of stocks without approval as accomplice if an unlisted company and intermediary conspire to issue stocks without approval, constituting a crime.（三）建立完善的风险管理系统。 They shall establish very effective systems to handle risks.并定期对户外广告设施进行安全检查，遇台风、汛期应当采取安全防范措施。 They shall have regular examinations to check whether the outdoor advertising facilities are secure, and shall take proper measures to remove safety hazards before a typhoon or during the flood season.对违反发票管理法规的案件，应立案查处。 they shall place the case on file for investigation and prosecution in regard to violation of invoice management regulations.客户开立帐户，必须持有证明中国公民身份或者中国法人资格的合法证件。 They shall truthfully record the transactions and shall not falsify records. When opening accounts, customers shall present legal documents certifying their identification as Chinese citizens or Chinese legal persons.要清理和禁止多头开户，对有偷逃税行为的业户，各金融单位要按照国家法律规定积极协助税务机关检查其存款帐户，提供有关情况，并依法及时采取税收保全措施和强制执行措施。 they should clear up and prohibit multiple opening of accounts. With respect to the business households that commit acts of tax evasion, all financial units should, pursuant to the provisions of the state laws, actively assist tax organs in the inspection of their deposit accounts, provide relevant information and take timely measures to secure the taxation and enforce measures of forcible execution according to law.即需要发票时，可以直接到税务机关申请开具。 Thirdly, an invoice drawing up system is instituted whereby other units and individuals, when need invoices, may directly apply to tax authorities for the drawing up of invoices.三是套印全国统一发票监制章。 Thirdly, manufacture-supervising seal for chromatolo graphing unified national invoices.三是原有的管理制度内外不统一。 Thirdly, the original management system was not unified in terms of its dealing with domestically funded and foreign enterprises.三是用票单位和个人应当按规定保管发票。 Thirdly, Units and individuals shall keep the invoices according to stipulations.三是对私自印制、伪造变造、倒买倒卖发票、私自制作发票监制章、发票防伪专用品的，由税务机关依法予以查封、扣押或者销毁，没收非法所得和作案工具，并处以１万元以上５万元以下的罚款；情节严重，构成犯罪的，依法追究刑事责任。 Thirdly, with regard to unauthorized printing, forging, altering, illegal trading in invoices, unauthorized manufacture of invoice-supervising manufacture seal and special products for anti- forged invoices, tax authorities will seal up, detain or recriminate them, confiscate the illegal gains and tools of offense, and impose a fine ranging between 10000 and 50000 yuan;those whose case is serious and constitutes a crime shall be given criminal sanctions.因而既可减少用票单位的事务，又可减少出现漏洞的环节。 This can both help reduce the business of the unit using invoice and the links that may cause the emergence of loopholes.本通知自2007年1月1日起执行。 This Circular shall enter into force as of January 1, 2007.这样，既方便企业单位内部非经营性商品或产品的流通和核算，避免发票管理中的重复和交叉，又便于税务机关集中力量对影响经济秩序和税收秩序的经营性凭证加强管理。 This facilitates the circulation and accounting of the non-business commodities or products within the enterprise, avoids the repetition and overlapping in invoice management, helps tax authorities to concentrate strength on strengthening management of business vouchers that affect the economic and taxation order.中华人民共和国境外的垄断行为，对境内市场竞争产生排除、限制影响的，适用本法。 This Law shall apply to the conducts outside the territory of the People’s Republic of China if they eliminate or have restrictive effect on competition on the domestic market of the PRC.
