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中英对照法律资源--中国银行业监督管理委员会《贷款公司管理暂行规定》 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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ises<0} {0>厦门市地方税务局：<}0{> Local Taxation Bureau of Xiamen,<0} {0> 你局《关于对外资企业开征土地使用税设立过渡期的请示》（厦地税发〔2007〕50号）收悉。经研究，批复如下： <}0{> We have received your Request for Establishment of Transitional Period for the Levy of Land Use Tax of foreign-funded enterprises (Xia Di Shui Fa [2007] No.50). Upon study, we hereby render a reply as follows:<0} {0>《国务院关于修改〈中华人民共和国城镇土地使用税暂行条例〉的决定》，将外商投资企业和外国企业纳入城镇土地使用税的征收范围，是国家加强土地管理的重要举措，有利于发挥税收的经济杠杆作用，引导各类企业合理、节约利用土地，保护土地资源，公平税收负担。<}0{> "Decision of the State Council on the Modification of 'Interim Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns'", which brings foreign-invested enterprises and foreign enterprises into the levy scope of urban land use tax, is an important measure of the country to strengthen administration of land, is conducive to give full play to taxation as an economic leverage, guide enterprises of all types to utilize land reasonably and economically, protect land resources, and make tax burden fair. <0} {0>各地对各类企业包括外商投资企业和外国企业，都应严格依照国务院决定和修改后的《中华人民共和国城镇土地使用税暂行条例》的有关规定征收城镇土地使用税。<}0{>All localities should levy urban land use tax on enterprises of all types, including foreign-invested enterprises and foreign enterprises in strict accordance with the decision of the State Council and relevant provisions of the revised "Interim Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns".<0} {0> 国家税务总局 二○○七年六月一日<}0{> State Administration of Taxation June 1, 2007<0} {0>国家税务总局关于外商投资企业以包工包料方式委托承建企业购买国产设备退税问题的通知 国税函[2007]第637号<}0{>Circular of the State Administration of Taxation concerning Refund of Taxes Levied on Purchase of Domestic Equipment by Construction Enterprises Entrusted by Foreign-funded Enterprises through Contracting for Labor and Materials Guo Shui Han [2007] No.637<0} {0> 各省、自治区、直辖市和计划单列市国家税务局：<}0{> All the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:<0} {0> 近接部分地区来文，要求税务总局明确外商投资企业以包工包料方式委托承建企业采购的国产设备的退税审核程序。经研究，现将有关问题通知如下：<}0{> We have received letters from some areas recently requesting the State Administration of Taxation to clear the examination and approval procedures for refund of taxes levied on purchase of domestic equipment by construction enterprises entrusted by foreign-funded enterprises through contracting for labor and materials. Upon study, a circular on relevant issues is hereby rendered as follows:<0} {0> 一、 外商投资企业以包工包料方式委托其他企业承建的工程项目，如外商投资企业与承建企业签订了委托购买国产设备协议，承建企业受托采购国产设备并取得增值税专用发票（增值税专用发票上购货单位为承建企业）后，交由外商投资企业申请办理退税。<}0{> 1. For the engineering projects which are contracted out by foreign-funded enterprises through contracting for labor and materials, if such construction enterprises execute with their contractors an agreement for purchase of domestic equipment, entrusted to purchase domestic equipment, and get VAT invoices (the purchasers on VAT invoices should be the Construction Enterprises) issued therefore, the invoices shall be delivered to the foreign-funded enterprises for application for tax refund under relevant rules.<0} {0> 二、 申请办理退税的程序<}0{> 2. Procedures for Application for Tax Refund<0} {0> （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。<}0{> (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.<0} {0> （二） 主管税务机关受理退税申报后，对在外商投资企业与承建企业签订的总承包合同范围内采购的国产设备，凡增值税专用发票上购货单位为承建企业的，均须向供货企业的主管税务机关发函调查。主管税务机关对回函确认发票真实、发票所列货物已按规定申报纳税的，予以办理退税；对回函未能确认发票真实或回函未能确认发票所列货物已按规定申报纳税及未收到回函的，不予办理退税。<}0{> (2) After accepting the application for tax refund, for those equipments under the General Contract between the foreign-funded enterprises and the construction enterprises, whose VAT invoices read the construction enterprises as the purchasers, the competent tax authorities should send letters to the tax competent authorities of the supply enterprises to make an investigation. If the replies affirm the authenticity of the invoices and that the tax declaration of the equipment in the invoices has been made, the tax competent authorities shall handle the application. If the replies cannot affirm the authenticity of the invoices, or if the replies cannot affirm whether the tax declaration of the equipment in the invoices has been made, or if the replies can not be received, the tax competent authorities shall not transact the application.<0} {0> 三、 其他未尽事宜按国税发〔2006〕111号文件规定执行。<}0{> 3. Other matters not covered in this Circular shall be governed by the document "Guo Shui Han [2006] No.111".<0} {0> 国家税务总局 二○○七年六月十二日<}0{> State Administration of Taxation June 12, 2007<0} {0>《合格境内机构投资者境外证券投资管理试行办法》已经2007年4月30日中国证券监督管理委员会第27次主席办公会议审议通过，现予公布，自2007年7月5日起施行。<}0{>The Trial Measures for the Administration of Securities Investment Outside the Territory of China by Qualified Domestic Institutional Investors have been deliberated and adopted at the 27th chairmen's executive meeting of China Securities Regulatory Commission on April 30, 2007. They are hereby promulgated and shall enter into force as of July 5, 2007.<0} {0> 中国证券监督管理委员会主席 尚福林 二○○七年六月十八日<}0{> Chairman of China Securities Regulatory Commission Shang Fulin June 18, 2007<0} {0> 合格境内机构投资者境外证券投资管理试行办法<}0{> Trial Measures for the Administration of Securities investment outside the territory of China by Qualified Domestic Institutional Investors<0} {0> 第一章 总则<}0{> Chapter I General Rules<0} {0> 第一条 为了规范合格境内机构投资者境外证券投资行为，保护投资人合法权益，根据《证券投资基金法》、《证券法》和其他有关法律、行政法规，制定本办法。<}0{> Article 1 In order to regulate the securities investment outside the territory of China by qualified institutional investors within the territory of China and protect the legitimate rights and interests of investor, the present Measures are formulated in accordance with the Law on Securities Investment Funds, Securities Law and other related laws and administrative regulations.<0} {0> 第二条 本办法所称合格境内机构投资者（以下简称境内机构投资者），是指符合本办法规定的条件，经中国证券监督管理委员会（以下简称中国证监会）批准在中华人民共和国境内募集资金，运用所募集的部分或者全部资金以资产组合方式进行境外证券投资管理的境内基金管理公司和证券公司等证券经营机构。<}0{> Article 2 Qualified domestic institutional investors (hereinafter referred to as the QDII) referred to in the present Measures means fund management companies, securities companies and other securities institutions within the territory of China that satisfy the requirements as prescribed in the present Measures, raise funds within the territory of the People's Republic of China upon approval of China Securities Regulatory Commission (hereinafter referred to as the CSRC), and implement securities investment management outside the territory of China in the form of portfolio by way of using part or all of the funds it has raised.<0} {0> 第三条 境内机构投资者开展境外证券投资业务，应当由境内商业银行负责资产托管业务，可以委托境外证券服务机构代理买卖证券。<}0{> Article 3 Where a QDII engages in the business of securities investment outside the territory of China, it shall entrust a commercial bank within the territory of China to take charge of asset custody, and may entrust a foreign securities service institution as an agent for buying and selling securities.<0} {0> 第四条 中国证监会和国家外汇管理局（以下简称国家外汇局）依法按照各自职能对境内机构投资者境外证券投资实施监督管理。<}0{> Article 4 The CSRC and the State Administration of Foreign Exchange (hereinafter referred to as the SAFE) shall implement surveillance on the securities investment outside the territory of China by QDIIs.<0} {0> 第二章 境内机构投资者资格条件和审批程序<}0{>Chapter II Qualification Requirements for QDIIs, and Examination and Approval Procedures<0} {0> 第五条 申请境内机构投资者资格，应当具备下列条件：<}0{> Article 5 When applying for the QDII qualification, applicants shall satisfy the requirements as follows:<0} {0> （一） 申请人的财务稳健，资信良好，资产管理规模、经营年限等符合中国证监会的规定；<}0{> 1. Having a stable and good status of finance and credit, and its assets scale and operating life, etc. satisfy the requirements as prescribed by the CSRC;<0} {0> （二） 拥有符合规定的具有境外投资管理相关经验的人员；<}0{> 2. Having related qualified staff that has the experiences in investment management outside the territory of China;<0} {0> （三） 具有健全的治理结构和完善的内控制度，经营行为规范；<}0{> 3. Having a sound governance structure and a perfect internal control system, as well as normalized business performance;<0} {0> （四） 最近3年没有受到监管机构的重大处罚，没有重大事项正在接受司法部门、监管机构的立案调查；<}0{> 4. Having not been subject to any major punishment by the surveillant organ for the last three years, and having nothing important being investigated by the judicial organ or the surveillant organ; and<0} {0> （五） 上一页 [1] [2] [3] [4] [5] [6] [7] [8] [9] [10] ... 下一页 >> 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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