- 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)
- （二）代表处是否进行广告宣传，是否面向个人开展推介活动； (2) Whether the representative office engages in publicity or holds any market promotion activity oriented to individuals;
- 2.高档织物面料的织染及后整理加工 (2)Weaving and dyeing as well as post dressing of high-grade loomage face fabric
- 三、福利费、抚恤金、救济金； (3) welfare benefits, survivors pensions and relief payments;
- （三）能够独立承担民事责任的分支机构，应当使用独立的企业名称，并可以使用其所从属企业的企业名称中的字号； (3) Where a branch can bear independently its own civil responsibilities, it shall use an independent enterprise name and may use the shop name of the enterprise to which it is affiliated;
- （三）破坏生态环境的； (3) where such goods or technologies will disrupt the ecological environment;
- （三）输往国家或者地区的市场容量有限，需要限制出口的； (3) where the export shall be restricted due to the limited market capacity of the importing country or region;
- （三）企业取得的政府补助不属于本条第（一）项和第（二）项规定情形的，该政府补助额应计入企业当期损益计算缴纳企业所得税。 (3) Where the government subsidies acquired by an enterprise do not fall into the circumstances as provided in items (1) or (2) of this Article, the amount of government subsidies shall be calculated into the current losses and profits of the enterprise, and the enterprise income tax shall be paid by the enterprise.
- (三)为其他企业加工、制造大型机械设备、船舶等，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入的实现。 (3) Where the processing or manufacturing of heavy machinery, equipments and ships for other enterprises extends beyond one year, income may be recognized according to the progress of the project or amount of work completed.
- （三）代表处是否未经事先报告擅自组织举办面向企业的大型推介活动； (3) Whether the representative office organizes and holds any large-scale market promotion activity oriented to enterprises without reporting in advance;
- （三）取得发票时，要求开票方或自行变更品名、金额或增值税税额； (3) While obtaining invoice, one demands that the invoice maker alter the product name, sum of money or the value of VAT or one does all these on one’s own;
- （四）根据中华人民共和国所缔结或者参加的国际条约、协定的规定，需要禁止进口或者出口的。 (4) where the import or export of such goods or technologies shall be prohibited in accordance with the provisions of international treaties or agreements to which the People's Republic of China is a contracting party or participating party.
- （四）为建立或者加快建立国内特定产业，需要限制进口的； (4) where the import shall be restricted in order to establish or accelerate the establishment of a particular domestic industry;
- （四）代表处申报材料的内容是否真实、准确； (4) Whether the application materials filed by the representative office are truthful or accurate;
- （五）技术的保证和验收； (5) warranty, checking and acceptance of the technology;
- （５）开具发票的单位和个人税务登记内容发生变化时，应当相应办理发票和发票领购簿的变更手续； (5) When there are changes in the content of tax registration by units and individuals who draw up invoices, they shall appropriately perform the procedures of changing the invoices and books for receiving and purchasing invoices;
- （五）对任何形式的农业、牧业、渔业产品有必要限制进口的； (5) where the restriction on the import of agricultural, animal husbandry or fishery products in any form is necessary;
- （五）代表处变更事项的手续是否完备； (5) Whether the representative office goes through complete formalities for any alteration thereof;
- （５）在查处发票案件时，对与案件有关的情况和资料，可以记录、录音、录像、照相和复制； (5) While investigating and handling invoice cases, they may record, tape record, video record, take photos and reproduce cases- related situation and materials;
- （６）对被检查人从境外取得的与纳税有关的发票或者凭证有疑义的可以要求其提供境外公证机构或者注册会计师的确认证明。 (6) When there is doubt about the invoice or certificate related to tax payment which the examinee obtained from abroad, they may ask the examinee to provide certificate confirmed by overseas notary organs or licensed accountant.
- （六） 货币掉期交易发生违约，对违约事实或违约责任存在争议的，交易双方可以根据交易合同申请仲裁或者向人民法院提起诉讼，并于接到仲裁或诉讼最终结果的次一工作日12∶00之前，将最终结果送达中国外汇交易中心，中国外汇交易中心应在接到最终结果的当日公告。 (6) where any default occurs in a currency swap transaction, if there is any dispute over the fact or liability of the default, either party of the transaction may apply for arbitration or initiate a lawsuit to the people's court, and, before 12:00 of the workday next to the date when the final result of the arbitration or the lawsuit is received, serve the result on the base of China Foreign Exchange Trading Center, which shall publish it on the same day.
- （六）为保障国家国际金融地位和国际收支平衡，需要限制进口的； (6) where the import shall be restricted in order to maintain the State's international financial status and the balance of international payments.
- （六）代表处工作人员的聘用或变更手续是否完备； (6) Whether the representative office goes through complete formalities for employment or alteration of any of its staff member; or
- （七）发生不可抗力或者经营条件发生重大变化直接影响公司设立的，可以作出不设立公司的决议。 (7) where an event of force majeure or any material change in operating condition affecting the company's establishment has occurred, a resolution not to establish the company may be adopted.
- （七）保险公司投资中国的政府或者企业在境外发行债券的余额，按成本价格计算，不得超过国家外汇局核准的投资付汇额度。 (7) Where an insurance company invests in the bonds that the Chinese government or Chinese enterprises issue overseas, the balance of these bonds shall be calculated at cost and not exceed the amount of foreign exchange payment for investment approved by the SAFE.
- （七）根据中华人民共和国所缔结或者参加的国际条约、协定的规定，需要限制进口或者出口的。 (7) where, as the international treaties or agreements to which the People's Republic of China is a contracting party or a participating party require, the import or export shall be restricted.
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