- 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)
- （一）破产企业所欠职工工资和劳动保险费用； (1) wages of staff and workers and labour insurance expenses that are owed by the bankrupt enterprise;
- （一）破产企业所欠职工工资和劳动保险费用； (1) wages of staff and workers and labour insurance expenses that are owed by the bankrupt enterprise;
- （一）破产企业所欠职工工资和劳动保险费用； (1) wages of staff and workers and labour insurance expenses that are owed by the bankrupt enterprise;
- （一）外商投资企业申报退税时须填写《外商投资项目采购国产设备退税申请表》，附送《国家税务总局国家发展和改革委员会关于印发〈外商投资项目采购国产设备退税管理试行办法〉的通知》（国税发〔2006〕111号）规定的凭证，承建企业为工程项目采购国产设备所取得的增值税专用发票、外商投资企业与承建企业签订的总承包合同、委托购买国产设备明细表、承建企业移交给外商投资企业的设备明细表、外商投资企业相关部门的设备验收意见书、付款凭证等，向主管税务机关申请退税。 (1) When applying for tax refund, the foreign-funded enterprises should fill out Application Form for Purchase of Domestic Equipment by Foreign-funded Projects, together submit the credence stipulated in Circular of the State Administration of Taxation and National Development and Reform Commission on Printing and Issuing the Trial Measures for the Administration of Refund of Taxes Levied on Purchase of Domestic Equipment by Foreign-funded Projects (Guo Shui Fa [2006] No.111), VAT invoices for the purchase of domestic equipment by the construction enterprises on behalf of the engineering projects, the General Contract by the foreign-funded enterprises and the construction enterprises, the list of domestic equipment purchased on entrustment, the list of equipment delivered by the construction enterprises to the foreign-funded enterprises, the Opinion Letter on Checking and Accepting the Equipment issued by relevant departments of the foreign-funded enterprises, and payment voucher, etc. to the competent tax authorities for tax refund.
- （一）在企业名称中使用“总”字的，必须下设三个以上分支机构； (1) When the word ""general"" is used in an enterprise name, the enterprise shall have three or more branches;
- (一)全年销货净额在一千五百万元以下的，不得超过销货净额的千分之五；全年销货净额超过一千五百万元的部分，不得超过该部分销货净额的千分之三。 (1) Where annual net sales are 15 million yuan (RMB) or less, not to exceed 0.5% of net sales; for that portion of annual net sales that exceeds 15 million yuan (RMB), not to exceed 0.3% of that portion of net sales.
- (一)以分期收款方式销售产品或者商品的，可以按交付产品或者商品开出发货票的日期确定销售收入的实现，也可以按合同约定的购买人应付价款的日期确定销售收入的实现； (1) Where products or commodities are sold by instalment payment methods, income from sales may be recognized according to the invoice date of the products or commodities to be delivered; income from sales may also be recognized according to the date of payment to be made by the buyer as agreed upon in the contract;
- （一）危害国家安全或者社会公共利益的； (1) where such goods or technologies will endanger national security or public interest;
- （一）为维护国家安全或者社会公共利益，需要限制进口或者出口的； (1) where the import or export shall be restricted in order to safeguard the national security or public interest;
- （一）该申请人申请在中国境内设立保险机构是否符合该国家或者地区的法律规定; (1) Whether the application for the establishment of an insurance institution in China complies with the laws and rules of the applicant’s country or region;
- （一）代表处是否从事或变相从事经营性活动； (1) Whether the representative office conducts commercial activities or does so in a disguised form;
- （１）检查人员进行发票检查时，应当出示税务检查证； (1) While conducting invoice examination, the examiner should show out taxation inspection certificate;
- （１）在销售商品、提供服务以及从事其它经营活动对外收取款项时，应向付款方开具发票。 (1) While receiving payment from foreigners for selling commodities, providing services as well as engaging in other business activities, they shall draw up invoices for the payer.
- （一）除经贸部以外，中央各部门所属外贸公司，可根据需要保留一家。 (1) With the exception or the Ministry of Foreign Economic Relations and Trade, from among the foreign trade companies attached to the various departments under the Central Government, one company for each of the aforesaid departments may be retained, depending on their respective needs;
- （一）表明“汇票”的字样； (1) words expressing it to be a bill of exchange;
- （一）表明“本票”的字样； (1) words expressing it to be a promissory note;
- 1．毛纺、棉纺 (1)Wool spinning, cotton spinning
- （十）合作企业解散和清算办法； (10) Ways for dissolution and liquidation;
- （２）需要将已开具的发票调出查验时，应当向被检查人开具发票换票证。 (2) When there is the need to transfer out the drawn up invoice for examination, the examiner should draw up an invoice change certificate.
- （二）不能独立承担民事责任的分支机构，其企业名称应当冠以其所从属企业的名称，缀以“分公司”、“分厂”、“分店”等字词，并标明该分支机构的行业和所在地行政区划名称或者地名，但其行业与其所从属的企业一致的，可以从略； (2) Where an enterprise's branch cannot bear independently its own civil responsibilities, its name shall be preceded by the name of the enterprise to which it is affiliated, contain the words ""branch of company,"" ""branch of factory"" or ""branch shop"" and indicate the trade of the branch as well as the name of the administrative area where it is located. If the trade of the branch is the same to that of the enterprise, the trade indication may be dispensed with in the branch name;
- (二)全年业务收入总额在五百万元以下的，不得超过业务收入总额的千分之十；全年业务收入总额超过五百万元的部分，不得超过该部分业务收入总额的千分之五。 (2) Where annual gross business income is 5 million yuan (RMB) or less, not to exceed 1% of annual gross business income; for that portion of annual gross business income that exceeds 5 million yuan (RMB), not to exceed 0.5% of that portion of annual gross business income.
- (二)建筑、安装、装配工程和提供劳务，持续时间超过一年的，可以按完工进度或者完成的工作量确定收人的实现； (2) Where construction, installation and assembly projects, and provision of labour services extend beyond one year, income may be recognized according to the progress of the project or the amount of work completed;
- （二）国内供应短缺或者为有效保护可能用竭的国内资源，需要限制出口的； (2) where the export shall be restricted on account of domestic shortage in supply or effective protection of exhaustible domestic resources;
- （二）为保护人的生命或者健康，必须禁止进口或者出口的； (2) where the import or export of such goods or technologies must be prohibited in order to protect human life or health;
- （二）是否同意该申请人的申请; (2) Whether the authority approves the applicant’s application;
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