- 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)
- （１）统一了对内对外的发票管理制度。 (1) Unifying the internal and external invoice management systems.
- （一）擅自办理对外借款的； (1)Unauthorized borrowing of foreign loans.
- （十）未经批准，跨规定的使用区域开具发票； (10) Unauthorized use of invoices drawn up by the region not designated;
- （二）城镇待业人员； (2) unemployed people in cities and towns;
- （二）除本条第（一）项规定情形外，企业取得的政府补助符合以下条件之一的，该政府补助额不记入企业当期损益，但应对以该政府补助所购置或形成的资产，按扣减该政府补助额后的价值计算成本、折旧或摊销。 (2) Unless it is under the circumstance as prescribed in Item (1) of this Article, if the government subsides acquired by the enterprises satisfies any of the following conditions, they may not be calculated into current losses and profits of the enterprises, but the assets purchased or formed by the said government subsides shall be estimated, depreciated or amortized after deduction of the amount of government subsides:
- （二）经财政税务机关按照国家有关税收的规定审查批准，外国合作者在合作企业缴纳所得税前回收投资； (2) Upon examination and approval of the finance and tax authorities according to State taxation regulations, the foreign party may recover its investment before the venture has paid its income tax:
- （二）违反国家有关规定，擅自在境外发行外币债券的； (2)Unauthorized issuance of foreign exchange bonds in foreign countries in violation of State regulations.
- （二）擅自以外汇作质押的； (2)Unauthorized use of foreign exchanges as mortgages.
- （３）收执发票或发票存根联的单位，要如实填写税务机关发出的发票情况核对卡，并按期报回。 (3) Unit which receives invoice or invoice stub form shall accurately fill in the invoice situation checking card issued by tax authorities and return it on schedule.
- （三）以专利技术、专用技术作为投资股本，或者与受方合作经营； (3) using patented technology or proprietary know-how as capital contribution in investment, or entering into joint operation with the licensee;
- （三）私自改变外汇用途的； (3)Unauthorized alteration of the purpose of the use of foreign exchanges.
- （三）违反国家有关规定，擅自提供对外担保的； (3)Unauthorized providing of foreign-oriented guarantees in violation of relevant State regulations.
- （四）城市信用合作社； (4) urban credit cooperatives;
- （四）未经外汇管理机关批准，擅自将外币存款凭证、外币有价证券携带或者邮寄出境的； (4)Unauthorized carrying or mailing of foreign exchange deposit certificates and foreign exchange negotiable securities out of the country without permission from foreign exchange administrations.
- 4.稀土应用 (4)Utilization of rare-earth
- （五）不合理地限制受让人购买原材料、零部件、产品或者设备的渠道或者来源； (5) unduly restricting the receiving party from purchasing raw material, parts and components, products or equipment from other channels or sources;
- （六）不合理地限制受让人产品的生产数量、品种或者销售价格。 (6) unduly restricting the quantity, variety, or sales price of the products the receiving party produces; or
- （六）经县以上税务局（分局）局长批准，凭全国统一格式的检查存款帐户许可证明，查核从事生产、经营的纳税人、扣缴义务人在银行或者其他金融机构的存款帐户；查核从事生产、经营的纳税人的储蓄存款，须经银行县、市支行或者市分行的区办事处核对，指定所属储蓄所提供资料。 (6) upon approval of the commissioner of a tax bureau (or a subbureau thereof) above the county level, to examine and verify the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with banks or other financial institutions, on presentation of a permit for the inspection of deposit accounts which is of a nationally unified form; to examine and verify the savings deposits of a taxpayer engaged in production or business operations, provided, however, that the saving deposits have been subject to the verification of the regional office of a county or municipal subbranch or municipal branch of a bank and such regional office has designated a savings section thereof to provide the relevant information
- （七）不合理地限制受让人利用进口的技术生产产品的出口渠道。 (7) unduly restricting the receiving party from utilizing the channel for exporting products manufactured using the imported technology.
- （七） 未经核定的准备金支出； (7) Unverified reserve expenditures;
- （三）与该货物进口的同时或者大约同时，将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格，但应当扣除本条例第二十二条规定的项目； 3. unit price of the said imported goods, same goods or similar goods that are sold to buyers without a special relationship with the seller in the maximum quantity at the first level of sales links, which occurred at the same time or approximately at the same time as the importation of the goods; however, items stipulated in article 22 of this set of regulations shall be deducted;
- （三）与该货物进口的同时或者大约同时，将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格，但应当扣除本条例第二十二条规定的项目； 3. unit price of the said imported goods, same goods or similar goods that are sold to buyers without a special relationship with the seller in the maximum quantity at the first level of sales links, which occurred at the same time or approximately at the same time as the importation of the goods; however, items stipulated in article 22 of this set of regulations shall be deducted;
- (四)广告中未经同意使用他人名义、形象的； 4. Use of the names or images of others without prior consent; and
- 自然人之间的借款合同约定支付利息的，借款的利率不得违反国家有关限制借款利率的规定。 Under a contract for loan of money between natural persons, the interest rate on the loan may not contravene the relevant stipulations of the state regarding limit on loan interest rate.
- ??? 属于下列情形之一，需要开具发票的，应当开具普通发票，不得开具增值税专用发票： Under one of the following situations, the invoice to be issued shall be an ordinary invoice rather t han the special VAT invoice:
当前第1页 共3页
下一页
跳转到第
页
最后更新
