（一）证券公司及其董事、监事、工作人员；    (1)?? A securities firm and its directors, supervisors and workers;

（一）合营各方应是经营广告业务的企业；    (1)??? All partners shall be enterprises engaging in advertising business;

（一）纳税人提供应税劳务应当向其机构所在地或者居住地的主管税务机关申报纳税。但是，纳税人提供的建筑业劳务以及国务院财政、税务主管部门规定的其他应税劳务，应当向应税劳务发生地的主管税务机关申报纳税。    (1)?????? A taxpayer providing taxable services shall report and pay the tax to the local administration of taxation of the place where its/his organization is located or domiciled. However, a taxpayer providing construction services as well as other taxable services provided for by the competent financial and tax departments under the State Council shall report and pay tax to the local administration of taxation of the place where the taxable services are provided;

10、 无形资产按项目列示无形资产的取得方式、原值、期初余额、本期增加额、本期转出额、本期摊销额、累计摊销额、期末余额、剩余摊销年限。    (10) As regards intangible assets, it is required to list item by item their acquirement form, initial value, beginning balance, accrual at current period, amount transferred out at current period, amount of amortization at current period, amount of accumulated amortization, ending balance, the number of remaining years of amortization.

11、 资产减值准备，按项目列示资产减值准备的期初余额、本期计提额、本期转回额、本期转销额和期末余额。    (11) As regards assets depreciation reserves, it is required to list item by item the beginning balance, amount prepared at current period, amount carried back at current period, amount written off at current period and ending balance of such reserves.

12、 短期借款和长期借款应分别信用借款、抵押借款、质押借款和保证借款列示期初数、期末余额。应披露抵押方式及抵押物名称、价值。    (12) As regards short-term borrowings and long-term borrowings, it is required to list the beginning balance and ending balance of credit loans, mortgage loans, hypothecation loans and guarantee loans, respectively. The means of mortgage as well as the name and value of the estate under mortgage shall also be disclosed.

13、 交易性金融负债应分别列示发行的交易性债券、指定为以公允价值计量且其变动记入当期损益的金融负债、衍生金融负债以及其他交易性金融负债的期初、期末公允价值。    (13) As regards tradable financial liabilities, it is required to separately list the beginning-of-period and end-of-period fair value of offered tradable bonds, financial liabilities which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial liabilities and other tradable financial liabilities.

15、 应付职工薪酬，按项目列示应付职工薪酬的期初余额、本期增加额、本期支付额和期末余额。    (15) As regards payables to employees, it is required to list item by item the beginning balance, accrual at current period, amount paid at current period and ending balance of such payables.

16、 应交税费，应按税种等分项列示期末应付未付的税额。    (16) As regards payable taxes, it is required to list item by item tax amount due and not paid at the end of the reporting period according to tax categories.

17、 卖出回购证券款，应按交易场所披露期末、期初数和到期约定回购金额。    (17) As regards income from selling repurchase securities, it is required to make disclosure of the beginning balance, ending balance and the agreed repurchase price at maturity of each trading place.

18、 递延所得税资产/负债，应列示各项目已确认的递延所得税资产/负债目的期初、期末账面余额，以及未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损等金额。    (18) As regards deferred income tax assets/liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets/liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.

19、 实收资本应按股东列示持股比例和金额的期末数和期初数。    (19) As regards paid-in capital, it is required to list the proportion of shares held by each shareholder as well as the beginning balance and ending balance.

（二）非正常损失的购进货物及相关的应税劳务；    (2) Abnormal losses of goods purchased and related taxable services;

（二） 年度分配预案或决议；    (2) annual distribution plan or resolution;

（二）对违反规定动用客户的交易结算资金的申请、指令予以同意或者执行；    (2)?? Approving and executing applications and instructions which use trust funds and assets and securities in secured accounts of clients in violation of provisions;

（二）国家工商行政管理总局或其授权的省级工商行政管理局颁发《外商投资广告企业项目审定意见书》后，由外国投资者向拟设立企业所在地省级商务主管部门呈报第十五条规定的文件。    (2)??? After obtaining the Opinion on the Approval of Foreign-invested Advertising Enterprise Project issued by the SAIC or its authorized administration for industry and commerce at provincial level, the foreign investor shall submit the documents as provided for in Article 15 to the administration of commerce at provincial level at the place where the to-be-established enterprise is located.

（二）国家工商行政管理总局或其授权的省级工商行政管理局颁发《外商投资广告企业项目审定意见书》后，由中方主要合营者向拟设立企业所在地省级商务主管部门呈报第十三条规定的文件，经省级商务主管部门审查批准的，颁发《外商投资企业批准证书》；不予批准的，书面说明理由。    (2)??? After obtaining the Opinion on the Approval of Foreign-invested Advertising Enterprise Project issued by the SAIC or its authorized administration for industry and commerce at provincial level, the main Chinese partner shall submit the documents as provided for in Article 13 to the administration of commerce at provincial level in the place where the to-be-established enterprise is located. If it is approved by the administration of commerce at provincial level, a Foreign-invested Enterprise Approval Certificate shall be issued. If it is disapproved, written explanations shall be given.

（二）合营各方须成立并运营二年以上；    (2)??? All partners shall have existed and engaged in advertising business for over two years since establishment; and

（二）纳税人转让无形资产应当向其机构所在地或者居住地的主管税务机关申报纳税。但是，纳税人转让、出租土地使用权，应当向土地所在地的主管税务机关申报纳税。    (2)?????? A taxpayer transferring intangible assets shall report and pay tax to the local administration of taxation of the place where its/his organization is located or domiciled. However, if a taxpayer transfers or leases the land use right, it/he shall report and pay tax to the local administration of taxation of the place where the land is located; and

20、 资本公积，分项列示报告期资本公积的变动情况。若用资本公积转增资本的，应说明其有关决议。    (20) As regards capital reserves, it is required to list item by item the fluctuations in such reserves during the reporting period. In case capital reserves are used for capital increase, it is required to explain the related resolution.

21、 一般风险准备，披露风险准备金的设立目的、提取来源、计提标准、核算方法等，还应披露期初数、本期增加数、本期减少数和期末数。    (21) As regards general risk reserves, it is required to the purpose of the establishment of risk reserves, sources of preparing such reserves, standards for calculating and preparing such reserves and accounting methods, etc. It is also required to make disclosure of the beginning balance, accrual at current period, decreased amount at current period and ending balance.

22、 盈余公积，分项列示报告期盈余公积的变动情况。用盈余公积转增资本、弥补亏损、分派股利的，应说明有关决议或依据。    (22) As regards surplus reserves, it is required to list item by item the fluctuations in surplus reserves during the reporting period. In case surplus reserves are used for increasing capital, making up losses or distributing dividends, it is required to give the related resolution or basis.

23、 未分配利润，说明报告期利润分配情况以及未分配利润的增减变动情况。若本年度有发生调整以前年度损益的事项，且金额较大，须详细披露该调整事项的内容、原因及影响金额。    (23) As regards undistributed profits, it is required to state the distribution of profits and the increase/decrease of undistributed profits during the reporting period. For any adjustments of losses and benefits happened in previous years, in case the amounts involved are relatively huge, it is required to give detailed information about the contents of such adjustments, reasons therefor and amounts affected.

24、 公允价值变动收益，按来源列示公允价值变动收益的本期数和上期数。    (24) As regards proceeds from disturbance of fair value, it is required to list the amount of such proceeds at current period and last period according to their sources.

25、 管理费收入应按证券投资基金管理费收入、社保基金管理费收入分类披露管理费收入的本期数和上期数；    (25) As regards income from management cost, it is required to make disclosure of the amount of such income at current period and last period according to such categories as income from securities investment fund management cost and income from social security fund management cost.26、 基金销售收入按基金销售手续费收入和基金销售服务费收入分类列示本期数和上期数。    (26) As regards income from fund sales, it is required to list the amount of such income at current period and last period by category (fund sales commission income and fund sales service charges).

27、 其他业务收入，应按收入类别（如无形资产转让收入、租赁收入、担保收入）分项列示本年数、上年数和增减百分比。    (27) As regards other business income, it is required to list by category (like income from transfer of intangible assets, lease income and guarantee income) the amount at current year, the amount at last year and the percentage increase or decrease item by item.

28、 业务及管理费用，应披露占公司业务及管理费用较大的前十种营业费用名称、本年和上年发生额、增减百分比。    (28) As regards business and management expenses, it is required to make disclosure of the name of the top 10 business expenses which account for a large part of the Company's business and management expenses, the amount incurred in current period, the amount incurred in last period and the percentage increase or decrease.

29、 资产减值损失，按项目列示资产减值损失的本期数和上期数。    (29) As regards assets depreciation losses, it is required to list the amount of such losses at current period and that at last period item by item.

（三） 遵循企业会计准则的声明    (3) a declaration on their compliance with the Accounting Standards for Enterprises;

（三）接受附义务的资产赠与或者对外捐赠资产；    (3) Accepting assets donation with obligations or donating assets;

（三）古旧图书；    (3) Antique books;

3、 坏账准备，披露坏账准备的期初数、本期计提、本期收回已转销数、本期核销和期末数。    (3) As regards doubtful account reserves, beginning balance prepared at current period, amount recovered and written-off at the current period and ending balance of doubtful account reserves shall be disclosed.

（三）纳税人销售、出租不动产应当向不动产所在地的主管税务机关申报纳税。    (3)?????? A taxpayer selling or renting real estates shall report and pay tax to the local administration of taxation of the place where the real estates are located.

30、 营业税金及附加，应按税收的类别分别披露本年数、上年数和增减百分比。    (30) As regards business tax and the attached, it is required to make disclosure of the amount in current year, that in last year and the percentage increase or decrease by tax category.

31、 所得税费用，披露所得税费用（收益）的组成，包括当期所得税、递延所得税；还应披露所得税费用（收益）和会计利润的关系。    (31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax; it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

32、 其他营业支出，应按支出类别分项列示本年数、上年数和增减百分比。    (32) As regards other business expenses, it is required to list by expenditure category the amount in current year, that in last year and the percentage increase or decrease item by item.

33、 投资收益，按证券类别（如国债、基金等）披露本年度和上年度投资收益。    (33) As regards investment yield, it is required to make disclosure of investment yield in current year and that in last year by securities category (like government securities and funds, etc.).

34、 营业外收入，应披露占公司营业外收入最大的前五种收入名称、本年和上年发生额。    (34) As regards non-business income, it is required to make disclosure of the name of top five incomes and the amount incurred in current year and last year.

35、 营业外支出，应按支出项目（如固定资产净损失、捐赠支出、付款支出违约和赔偿损失、非常损失等）披露本年数、上年数。    (35) As regards non-business expenses, it is required to make disclosure of by expenditure item (like net losses of fixed assets, donation expenses, payments for breach of contract, compensation for a loss and abnormal losses, etc.) the amount in current year, that in last year.

36、 关联方关系及其交易凡涉及关联方关系及其交易，应按《企业会计准则第36号─关联方披露》的要求进行披露。    (36) As regards relations between related parties and their transactions, any information of relations between related parties and their transactions shall be disclosed according to the requirements of the Accounting Standards for Enterprises No.36 – Disclosure of Related Parties.

37、 或有事项对于资产负债表日存在的或有事项（如涉及诉讼、仲裁、担保、已贴现的商业承兑汇票等），应在财务报表附注中说明项目的性质、金额及对报告期及报告期后公司财务状况和经营成果的影响。    (37) As regards contingent issues existing on the balance sheet date (like items involving litigation, arbitration, guarantee and discounted commercial acceptance, etc.), it is required to state in the notes to financial statements that the nature of each issue, the amount involved and their impacts on the financial status and business performance of the Company during and after the reporting period.

38、 承诺事项除按照第十四条要求披露或有事项外，对于资产负债表日存在的其他重大承诺事项，应说明其存在情况、金额及影响。如果公司没有需要说明的承诺事项，也应予以说明。    (38) Apart from disclosing contingent issues according to the requirements of Article 14, the Company shall also state the information about other important commitments existing on the balance sheet date, the amount involved and their impacts. In case there are no commitments required to disclose, the Company shall also give an explanation thereon.

39、 资产负债表日后事项中的非调整事项按《企业会计准则第29号—资产负债表日后事项》的规定，应说明资产负债表日后非调整事项的内容，估计对财务状况、经营成果的影响；如无法作出估计，应说明其原因。    (39) As regards the non-adjusting events after the balance sheet date, it is required to, according to the provisions of the Accounting Standards for Enterprises No.29 – Events after the Balance Sheet Date, state the contents of such events and estimate their impacts on the financial status and business performance of the Company, and, in case it is unable to make the estimation, it shall specify reasons therefor.

4、 交易性金融资产应分别列示交易性债券投资、交易性权益工具投资、指定为以公允价值计量且其变动记入当期损益的金融资产、衍生金融资产以及其他交易性金融资产的期初、期末公允价值。    (4) As regards tradable financial assets, it is required to separately list the beginning-of-period and end-of-period fair value of tradable bond investment, tradable equity instrument investment, financial assets which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial assets and other tradable financial assets.

（四）重大资产重组所涉及的资产权属清晰，资产过户或者转移不存在法律障碍，相关债权债务处理合法；    (4) Assets involved in the material assets reorganization have clear ownership and there are no legal obstacles to assets ownership transfer or transfer; relevant handling of credits and debts is legal;

（五） 会计政策和会计估计变更以及差错更正的说明    (5) an explanation on changes in accounting policies and accounting estimates as well as correction of errors;

5、 可供出售金融资产应分别列示可供出售债券、可供出售权益工具及其他可供出售金融资产的期初、期末公允价值。    (5) As regards available-for-sale financial assets, it is required to separately list the beginning and ending fair value of available-for-sale bonds, available-for-sale equity instruments and other available-for-sale financial assets.

（五）农业机耕、排灌、病虫害防治、植物保护、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治；    (5)?????? Agricultural mechanical plough, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, insurance for farming and husbandry, and related technical training services; breeding and the prevention and treatment of diseases of poultry, livestock and aquatic animals;

（六） 报表重要项目的说明    (6) an explanation on important items of financial statements;（六）由残疾人的组织直接进口供残疾人专用的物品；    (6) Articles imported directly by the organizations of the disabled for special use by the disabled; and

6、 持有至到期投资应分别列示各项目的期初、期末账面余额。    (6) As regards investments held until maturity, it is required to separately list the beginning and ending book balance of each item thereunder.

（六）纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆举办文化活动的门票收入，宗教场所举办文化、宗教活动的门票收入；    (6)?????? Admission incomes for cultural activities held by memorial halls, museums, cultural centers, administrative institutions for sites protected for historical and cultural value, art galleries, exhibition halls, academies of painting and calligraphy and libraries; and admission incomes for cultural and religious activities held at places of religious worship; and

7、 买入返售证券按交易场所披露买入返售证券的期初数、期末数和到期约定返售金额。    (7) As regards reserve-repo securities, it is required to make disclosure of the beginning balance, ending balance and the agreed reserve repo price at maturity of reserve-repo securities at each trading place.

（七）对有证据证明已经或者可能转移、隐匿违法资金等涉案财产或者隐匿、伪造、毁损重要证据的，可以申请人民法院冻结或者查封。    (7)???? Applying the people’s courts to freeze or sequester involved assets including illegal funds which, according to evidences, have been or may be transferred or hidden, and main evidences, according to evidences, may be hidden, counterfeited or damaged.

8、 长期股权投资应分别列示各被投资单位的期初数和期末数以及当期及累计未确认的投资损失金额。    (8) As regards long-term equity investment, it is required to separately list the beginning balance, ending balance and current and accumulative amounts of unrecognized investment losses of each invested entity.

9、 固定资产应按原值、累计折旧、固定资产减值准备和固定资产账面价值合计等类别分项列示期初余额、本期增加额、本期减少额及期末余额。固定资产中如有在建工程转入、出售、置换、抵押、担保或封存等情况，应予以说明。    (9) As regards fixed assets, it is required to separately list the beginning balance, the accrual at current period, the reduced amount at current period and the ending balance under categories of initial value, accumulated depreciation, fixed assets depreciation reserves and fixed assets book value. In the case of transfer-in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given.

一、 关于原外商投资企业的外国投资者再投资退税政策的处理    1. About how to treat the former tax-refund policies in respect of re-investments of foreign investors of foreign-invested enterprises.

一、认真做好《暂行办法》实施的各项准备工作。建立招标投标违法行为记录公告制度，是建立招标投标市场诚信机制的重要措施和有效办法。各地要抓紧按照《暂行办法》要求建立本行政区域招标投标违法行为记录公告平台；已经建立的，应按照《暂行办法》规定进一步规范完善。    1. All preparations for the implementation of the Interim Measures shall be made. The establishment of the system of announcement of records of illegal behaviors in tendering and bidding is an important and effective measure for establishing the credit system in the tendering and bidding market. All regions shall create platforms of their own administrative districts for announcement of records of illegal behaviors in tendering and bidding according to the Interim Measures as soon as possible; those who have established platforms shall further regulate and improve their platforms in accordance with the Interim Measures.

一、自2004年1月1日起，允许香港服务提供者和澳门服务提供者在内地设立独资广告公司。    1. As of Jan.1, 2004, service providers from Hong Kong and Macao are allowed to establish wholly Hong Kong/Macau-invested advertising enterprises.

（一） 对资产负债表中的资产、负债项目注释期末期初比较数据，一般最左侧为期末数；利润表项目应按照比较财务报表列示本期数和上期数并说明变动情况，最左侧为本期数。    1. As regards the comparative data between the beginning and end of the reporting period as contained in the notes to the item of assets and debts in the balance sheet, as a general rule, the most left column is the data for the end of the reporting period; the item of profit statement shall list the comparative data between the current reporting period and the previous reporting period according to the comparative financial statements and explain the changes, the most left is the data for the current reporting period.

二〇〇八年四月十六日    16-Apr-08

二○○八年四月十六日    16-Apr-08

二、 关于外国企业从我国取得的利息、特许权使用费等所得免征企业所得税的处理    2. About how to treat foreign enterprises' enterprise-income-tax-exempt income from China such as interests and loyalties

二、严格执行《暂行办法》各项规定。各省级行政主管部门应按照《暂行办法》规定的公告类别、公告内容、公告期限及相关程序要求发布公告，确保公告行为的准确、及时和客观。省级有关行政主管部门公告的招标投标违法行为行政处理决定，应按要求抄报相应国务院行政主管部门。    2. All provisions stated in the Interim Measures shall be strictly carried out. All provincial administrative competent departments shall issue announcements according to requirements on types, contents, terms and relevant processes of announcements provided in the Interim Measures to ensure the behavior of announcement are accurate, timely and objective. The administrative punishment decisions on illegal behaviors in tendering and bidding announced by relevant provincial administrative competent departments shall be reported to relevant administrative competent departments under the State Council.

（二） 不常见的报表项目、名称反映不出其性质或内容的报表项目，应说明该项目的具体情况。金额异常或年度间变动异常的报表项目（如占公司报表日资产总额5%或报告期利润总额10%以上，且两个期间的数据变动幅度达30%以上的），应具体说明原因。    2. As regards infrequent items or items whose name does not reflect their nature or content, it is required to make specific explanations thereon. As regards any abnormal amounts or any abnormally changed items presented in the statements (for example: the amount as changed accounts for 5% of the total assets of the reporting date or 10% or more of the total amount of profits in the reporting period, and the extent of change in the data between the two reporting periods is 30% or more), the Company shall give concrete reasons.

三、 关于享受定期减免税优惠的外商投资企业在2008年后条件发生变化的处理    3. About how to treat the foreign-invested enterprises that enjoy a certain period of tax reduction or exemption preferential treatment with the conditions changed after 2008

三、各省级行政主管部门在公告工作中遇到的问题，应及时向相应国务院行政主管部门反映。    3. All provincial administrative competent departments shall report to the administrative competent departments under the State Council about issues encountered in announcement in a timely manner.

新建、改建、扩建建设项目，应当配套建设节水设施。节水设施应当与主体工程同时设计、同时施工、同时投产使用。    ? A new, reconstruction or expansion project shall have water-saving facilities under construction. Such water-saving facilities shall be designed, built and used at the same time with the principal part of the project.

利用财政性资金引进循环经济重大技术、装备的，应当制定消化、吸收和创新方案，报有关主管部门审批并由其监督实施；有关主管部门应当根据实际需要建立协调机制，对重大技术、装备的引进和消化、吸收、创新实行统筹协调，并给予资金支持。    ? Any entity using fiscal capital to introduce main technologies and equipment relevant to circular economy shall make a plan for digestion, absorption and innovation, submit the plan to competent departments for approval and implement it under the supervision of such departments. Competent departments shall establish a coordination system according to actual needs to make a comprehensive coordination of the introduction, digestion, absorption and innovation of such main technologies and equipment, and give a financial support.

基层人民法院管辖县、县级市或者区的公司登记机关核准登记公司的解散诉讼案件和公司清算案件；中级人民法院管辖地区、地级市以上的公司登记机关核准登记公司的解散诉讼案件和公司清算案件。    A base people’s courts shall have the jurisdiction over the cases for dissolution and liquidation of the companies registered upon approval of the company registration organs at the level of county, city or district. An intermediate people’s court shall have the jurisdiction over the cases for dissolution and liquidation of the companies registered upon approval of the company registration organs at or above the level of municipality

指具体执行合同发货报关的单位。配额以及配额招标商品的发货人应与出口商保持一致。    A consignor is the entity that carries out the specific consignment and customs declaration under a contract. The consignor of commodities under a quota or quota bidding shall be the exporter.

指具体执行合同发货报关的单位。配额以及配额招标商品的发货人应与出口商保持一致。    A consignor is the entity that carries out the specific consignment and customs declaration under a contract. The consignor of commodities under a quota or quota bidding shall be the exporter.

要从银行自身发展战略、市场定位出发，培养一批优秀的小企业作为将来忠实的优质客户群体。    A group of outstanding small-sized enterprises should be cultivated according to the developing strategies and market orientations of banks as the future customers with high loyal quality.

发证机构发放出口许可证前在此栏加盖《中华人民共和国出口许可证专用章》。    A releasing authority shall affix a Special Seal for Export License of the People's Republic of China in this column before the release of an export license.

第一条　在中华人民共和国境内生产、委托加工和进口本条例规定的消费品的单位和个人，以及国务院确定的销售本条例规定的消费品的其他单位和个人，为消费税的纳税人，应当依照本条例缴纳消费税。    Article 1 Entities and individuals engaged in producing, commissioned processing or importing the consumer goods specified in the Regulations and other entities and individuals determined by the State Council and selling consumer goods specified in the Regulations shall be the taxpayers of consumption tax and pay consumption tax in accordance with the Regulations.

第一条　在中华人民共和国境内提供本条例规定的劳务、转让无形资产或者销售不动产的单位和个人，为营业税的纳税人，应当依照本条例缴纳营业税。    Article 1 Entities and individuals engaged in the provision of services as prescribed in the Regulations, the transfer of intangible assets or the sale of real estates within the territory of the People's Republic of China shall be the taxpayers of business tax, and shall pay business tax in accordance with the Regulations.

第一条 为规范基金管理公司年度报告的编制及信息披露行为，提高基金管理公司财务信息的质量，根据《中华人民共和国公司法》、《中华人民共和国证券投资基金法》（以下简称《公司法》、《基金法》）等法律、法规及中国证券监督管理委员会（以下简称“中国证监会”）的有关规定，制订本准则。    Article 1 For the purpose of standardizing the preparation of annual reports and the information disclosure by fund management companies and improving the quality of the financial information of fund management companies, the present Standards are set down according to the Company Law of the People's Republic of China (hereinafter referred to as Company Law), the Law of the People's Republic of China on Securities Investment Fund (hereinafter referred to as Fund Law), other laws, regulations and the related provisions of China Securities Regulatory Commission (CSRC).

第一条 为规范出口许可证的签发工作，实现发证业务的标准化、制度化和科学化，依据《中华人民共和国行政许可法》、《中华人民共和国对外贸易法》、《中华人民共和国货物进出口管理条例》、《货物出口许可证管理办法》和《进出口商品许可证发证机构管理办法》等法律法规的规定，制定本规范。    Article 1 For the purpose of standardizing the work on the release of an export license and fulfilling the standardization, systematization and scientificity of the work on the release of an export license, the present Rules are constituted under the Administrative License Law of the People's Republic of China, the Foreign Trade Law of the People's Republic of China, the Regulation on the Administration of the Import and Export of Goods of the People's Republic of China, the Rules on the Administration of Export Licenses for Goods, the Rules on the Administration of Authorities Releasing Licenses for Imported and Exported Commodities and other laws and administrative regulations.

第一条 为规范出口许可证的签发工作，实现发证业务的标准化、制度化和科学化，依据《中华人民共和国行政许可法》、《中华人民共和国对外贸易法》、《中华人民共和国货物进出口管理条例》、《货物出口许可证管理办法》和《进出口商品许可证发证机构管理办法》等法律法规的规定，制定本规范。    Article 1 For the purpose of standardizing the work on the release of an export license and fulfilling the standardization, systematization and scientificity of the work on the release of an export license, the present Rules are constituted under the Administrative License Law of the People's Republic of China, the Foreign Trade Law of the People's Republic of China, the Regulation on the Administration of the Import and Export of Goods of the People's Republic of China, the Rules on the Administration of Export Licenses for Goods, the Rules on the Administration of Authorities Releasing Licenses for Imported and Exported Commodities and other laws and administrative regulations.

第一条　为了加强外商投资广告企业的管理，促进广告业健康发展,根据有关外商投资管理和广告管理的法律、行政法规，制定本规定。    Article 1 For the purpose of strengthening the administration on the foreign-invested advertising enterprises and promoting the sound development of advertising industry, the Provisions are formulated pursuant to the laws and administrative regulations related to the administrations of foreign investments and advertisements.

第一条 《基金管理公司年度报告内容与格式准则》中披露的财务报表附注，其编制应当按照本附件的规定，对财务报表中需要说明的事项做出真实、完整、准确地说明。    Article 1 Notes to financial statements as mentioned in the Standards Concerning the Contents and Formats of Annual Reports of Fund Management Companies shall be prepared according to the provisions of this Attachment, and make authentic, complete and accurate explanations on issues need to be explained as contained in financial statements.

第一条 区内企业应当在领取工商营业执照之日起30个工作日内，持工商营业执照、组织机构代码证、经批准的合同（独资企业除外）和章程（外商投资企业还需提供审批机关对设立该企业的批准文件）等有关材料原件及复印件，向注册地国家外汇管理局分支局（以下简称外汇局）申请办理外汇登记手续。    Article 1 The enterprises in the bonded supervision area shall, within 30 working days after having withdrawn industrial and commercial license, apply for registration of foreign exchange to the branches and offices of the State Administration of Foreign Exchange ( hereinafter referred to as ""foreign exchange bureau"") by presenting industrial and commercial business license, the organization code certificate, the authorized contracts(sole investment enterprises excluded) and the articles of association ( the foreign-funded enterprise shall also provide the original and copied documents for establishing an enterprises approved by the approval and examination enterprises.

第一条 为了促进循环经济发展，提高资源利用效率，保护和改善环境，实现可持续发展，制定本法。    Article 1 The Law is formulated for the purpose of facilitating circular economy, raising resources utilization rate, protecting and improving environment and realizing sustained development.

第一条? 为贯彻《国务院办公厅关于进一步规范招投标活动的若干意见》（国办发[2004]56号），促进招标投标信用体系建设，健全招标投标失信惩戒机制，规范招标投标当事人行为，根据《招标投标法》等相关法律规定，制定本办法。    Article 1 The Measures is formulated pursuant to relevant laws and regulations such as Bidding Law in order to implement the Some Opinions of the General Office of the State Council on Further Regulating the Activities of Tendering and Bidding (Guo Ban Fa [2004] No.56), promote the construction of the tendering and bidding credit system, perfect the tendering and bidding faith-breaking punishment system, and regulate behaviors of agents concerned in tendering and bidding.

第一条　为了加强外汇管理，促进国际收支平衡，促进国民经济健康发展，制定本条例。    Article 1 The Regulations are formulated with a view to enhancing foreign exchange control, promoting the balance of international payments, and advancing the sound development of the national economy.

第一条 为了加强对证券公司的监督管理，规范证券公司的行为，防范证券公司的风险，保护客户的合法权益和社会公共利益，促进证券业健康发展，根据《中华人民共和国公司法》（以下简称《公司法》）、《中华人民共和国证券法》（以下简称《证券法》），制定本条例。    Article 1 This Regulation is formulated with the purpose of strengthening supervision and administration of securities firms, standardize their behaviors, prevent their risks, protect legal rights and interests of customers, and promote healthy development of the securities industry according to the Company Law of People’s Republic of China (hereinafter referred to as the Company Law) and the Securities Law of People’s Republic of China (hereinafter referred to as the Securities Law).

第一条? 单独或者合计持有公司全部股东表决权百分之十以上的股东，以下列事由之一提起解散公司诉讼，并符合公司法第一百八十三条规定的，人民法院应予受理：    Article 1 Where any shareholders, separately or jointly, holding 10 percent or more of the shareholder’s voting rights of a company file a lawsuit to dissolute the company with any of the following grounds and accord with provisions in Article 183 of the Company Law, the People’s court shall accept the lawsuit:

第十条证券公司聘任合规总监，应当向公司住所地证监局报送拟任人简历及有关证明材料。经公司住所地证监局认可后，合规总监方可任职。    Article 10 Securites companies shall submit resume and related certificate material of the appointee to local securities regulatory bureau while employing a compliance director. After being approved by local securities regulatory bureau, the compliance director can take post.

第十条 发证机构自收到符合规定的申请之日起3个工作日内发放出口许可证。    Article 10 A releasing authority shall issue an export license within three workdays as of the receipt of an application that is in accordance with the provisions.

第十条 发证机构自收到符合规定的申请之日起3个工作日内发放出口许可证。    Article 10 A releasing authority shall issue an export license within three workdays as of the receipt of an application that is in accordance with the provisions.

第十条? 公司依法清算结束并办理注销登记前，有关公司的民事诉讼，应当以公司的名义进行。    Article 10 Any civil lawsuit involving a company shall be proceeded in the name of the company before the liquidation of the company and the cancellation of registration thereof are finished.

第十条 有下列情形之一的单位或者个人，不得成为持有证券公司5%以上股权的股东、实际控制人：    Article 10 Any unit or individual in any of the following circumstances cannot be a shareholder or an actual controller with 5% equity or more of a securities firm:

第十条 公民应当增强节约资源和保护环境意识，合理消费，节约资源。    Article 10 Citizens shall have a better sense of resource saving and environmental protection, consume reasonably and save resources.

第十条　设立外资广告企业，除符合有关法律、法规规定的条件外，还应具备以下条件：    Article 10 Establishing a wholly foreign-invested advertising enterprise, an applicant meet the following requirements besides the conditions as provided for in the relevant laws and regulations:

第十条　纳税人营业额未达到国务院财政、税务主管部门规定的营业税起征点的，免征营业税；达到起征点的，依照本条例规定全额计算缴纳营业税。    Article 10 For the taxpayers whose turnovers have not reached the threshold of business tax stipulated by the competent financial and tax authorities under the State Council, the business tax shall be exempt, and otherwise, the business tax shall be fully computed and paid according to the provisions of the Regulations.?

第十条　下列项目的进项税额不得从销项税额中抵扣：    Article 10 Input tax of the following items shall not be credited against the output tax:

第十条 银行为区内企业开立外汇账户时，应当在《登记证》相应栏目中填写开户银行名称、账号、币种、账户性质和开户日期，并加盖印章。    Article 10 Such enterprises as open foreign exchange account for the enterprises in the area herein shall fill in the name of the opening bank, the account number of the opening bank, the currency, the account nature, the date of opening in the relevant column of the Registration Certificate which shall be stamped and sealed.

第十条　国务院外汇管理部门依法持有、管理、经营国家外汇储备，遵循安全、流动、增值的原则。    Article 10 The administration of foreign exchange under the State Council shall hold, regulate and operate the foreign exchange reserves of the state according to law, and follow the principles of safety, circulation and increment.第十条? 公告部门负责建立公告平台信息系统，对记录信息数据进行追加、修改、更新，并保证公告的违法行为记录与行政处理决定的相关内容一致。    Article 10 The announcing departments are responsible for creating announcement platform information systems, undertaking addition, amendment and updating of recorded information data, and ensure the records on illegal behaviors announced to comply with the relevant contents of administrative punishment decisions.

第十条 年度报告全文按本准则第二章的要求编制，公司应当在每个会计年度结束后三个月内，将年度报告以及内部控制评价报告以电子文档形式报送中国证监会会计部和基金监管部（以下简称“基金部”），并将上述报告的正式书面文本一式两份于会计年度结束后三个月内分别报送中国证监会会计部和基金部。    Article 10 The full text of the annual report shall be prepared according to the requirements specified in Chapter II of the present Measures, the Company shall file electronic documents of the annual report and the internal control evaluation report with the Accounting Department and the Department of Fund Supervision (hereinafter referred to as Fund Department) of the CSRC within three months after each accounting year ends, and file the official written texts of the above reports with the Accounting Department and the Fund Department of the CSRC, respectively, in duplicate within three months after the accounting year ends.

第十条　纳税人应税消费品的计税价格明显偏低并无正当理由的，由主管税务机关核定其计税价格。    Article 10 Where the assessable price of the taxable consumer goods of the taxpayer for tax computation is conspicuously low without due reasons, the assessable price shall be determined by the competent tax authorities.?

第十条　上市公司实施重大资产重组，应当符合下列要求：    Article 10　 A listed company intending to conduct material assets reorganization shall meet the following requirements:

第十条　主管税务机关应及时向纳税人送达《企业所得税核定征收鉴定表》（表样附后），及时完成对其核定征收企业所得税的鉴定工作。具体程序如下：    Article 10　 Administrative taxation organ should send Appraisal Table of Verification Collection of Enterprise Income Tax (see attachment) to taxpayer and finish appraisal of verification collection of enterprise income tax in time. Detail procedure is as follows: 

第十条　被托管证券公司应当承担托管费用和托管期间的营运费用。    Article 10　The entrusted securities firm should undertake custody fee and business operation cost during custody.

第十一条合规总监不能履行职责或缺位时，证券公司应当指定一名高级管理人员代行其职责，并自指定之日起3个工作日内向公司住所地证监局作出书面报告。    Article 11 When the compliance director can't perform responsibility or the position is vacancy, securites companies shall appoint a substitutive senior management and submit written report to local securities regulatory bureau within 3 working days of the appointed date.

第十一条 发证机构凭加盖经营者公章的申请表取证联及领证人员本人身份证明材料发放出口许可证。    Article 11 A releasing authority shall issue an export license in the light of the license collection slip of the Application Form affixed with the official seal of an operator and the personal identity certificate of the collector.

第十一条 发证机构凭加盖经营者公章的申请表取证联及领证人员本人身份证明材料发放出口许可证。    Article 11 A releasing authority shall issue an export license in the light of the license collection slip of the Application Form affixed with the official seal of an operator and the personal identity certificate of the collector.

第十一条 证券公司应当有3名以上在证券业担任高级管理人员满２年的高级管理人员。    Article 11 A securities firm should have three officers or more, who should have held management position in the securities industry for at least two years.

第十一条　小规模纳税人销售货物或者应税劳务，实行按照销售额和征收率计算应纳税额的简易办法，并不得抵扣进项税额。应纳税额计算公式：    Article 11 Small-scale taxpayers engaged in selling goods or taxable services shall adopt a simplified method for calculating the tax payable on the basis of the sale amount and the levy rates without credit against input tax. The formula for calculating the tax payable is as follows:

第十一条? 公告部门应对公告记录所依据的招标投标违法行为行政处理决定书等材料妥善保管、留档备查。    Article 11 The announcing departments shall properly keep materials including administrative punishment decisions on illegal behaviors in tendering and bidding, which are basis for announcement records, for filing and check.

第十一条 银行和企业不得出租或者租用、出借或者借用以及超出规定的收支范围使用外汇账户，不得利用外汇账户代其他机构和个人收付、保存外汇资金。    Article 11 The bank and enterprises herein may not lease, rent or use the foreign exchange account beyond the prescribed collection and payment scope, may not use the foreign exchange account to collect, pay, store foreign exchange capital on behalf of other organs.

第十一条　对纳税人出口应税消费品，免征消费税；国务院另有规定的除外。出口应税消费品的免税办法，由国务院财政、税务主管部门规定。    Article 11 The export of taxable consumer goods of a taxpayer is exempt from consumption tax, unless otherwise specified by the State Council, the measure of which shall be prescribed by the competent financial and tax authorities of the State Council.

第十一条 年度报告全文仅向中国证监会进行报告。    Article 11 The full text of the annual report shall be filed with the CSRC only.

第十一条 国家鼓励和支持行业协会在循环经济发展中发挥技术指导和服务作用。县级以上人民政府可以委托有条件的行业协会等社会组织开展促进循环经济发展的公共服务。    Article 11 The State encourages and supports trade associations to exert functions as technical guidance and services in promoting circular economy. The people’s government above county level may consign qualified trade associations or other social organizations to provide public services on the promotion of circular economy.

第十一条? 公司清算时，清算组应当按照公司法第一百八十六条的规定，将公司解散清算事宜书面通知全体已知债权人，并根据公司规模和营业地域范围在全国或者公司注册登记地省级有影响的报纸上进行公告。    Article 11 When a company is under liquidation, the liquidation group shall notify all known creditors about the dissolution and liquidation of the company in written form pursuant to Article 186 of the Company Law, and make announcement on a national or provincial newspapers that have influences in the place where the company is registered based on the scale and business territory of the company.

第十一条　申请设立分支机构的外商投资广告企业，应具备以下条件：    Article 11 Where a foreign-invested advertising enterprise files an application for establishing a branch, it shall meet the following conditions:

第十一条　国际收支出现或者可能出现严重失衡，以及国民经济出现或者可能出现严重危机时，国家可以对国际收支采取必要的保障、控制等措施。    Article 11 Where the balance of international payments has or may have a serious disequilibrium, or the national economy faces or may face a serious risk, the state may take necessary measures to maintain and control the balance of international payments.

第十一条　营业税扣缴义务人：    Article 11 Withholding agents for business tax:

第十一条　上市公司及其控股或者控制的公司购买、出售资产，达到下列标准之一的，构成重大资产重组：    Article 11　 If the purchase or sales of assets by a listed company or the company it controls or controlled by it meets one of the following standards, a material assets reorganization is constituted:

第十一条　国务院证券监督管理机构决定对证券公司进行接管的，应当按照规定程序组织专业人员成立接管组，行使被接管证券公司的经营管理权，接管组负责人行使被接管证券公司法定代表人职权，被接管证券公司的股东会或者股东大会、董事会、监事会以及经理、副经理停止履行职责。    Article 11　If securities regulatory authority under the State Council determines to take over a securities firm, they should organize takeover team with professionals based on prescribed procedure and perform business management right of the securities firm. Principal of the taken over securities firm has authority of legal representative of the securities firm, and shareholder meeting, board meeting, supervisory committee, manager and deputy manager should cease their roles and responsibilities.?

第十一条　税务机关应在每年6月底前对上年度实行核定征收企业所得税的纳税人进行重新鉴定。    Article 11　Taxation organ should conduct appraisal again by the end of June each year targeting at taxpayers that are subject to verification collection of enterprise income tax in the previous year.

第十二条合规总监应当对公司内部管理制度、重大决策、新产品和新业务方案等进行合规审查，并出具书面的合规审查意见。    Article 12 Compliance director shall conduct compliance audit of company internal management system, major decision, new product and new business proposals and issue written compliance audit suggestion.

第十二条 发证机构根据国家发展和改革委员会颁发的《收费许可证》中有关收费项目和收费标准的规定收取证件费。    Article 12 A releasing authority shall charge certificate fees in accordance with the provisions on relevant charge items and standards in the Fee Charge Permit issued by the National Development and Reform Commission.第十二条 发证机构根据国家发展和改革委员会颁发的《收费许可证》中有关收费项目和收费标准的规定收取证件费。    Article 12 A releasing authority shall charge certificate fees in accordance with the provisions on relevant charge items and standards in the Fee Charge Permit issued by the National Development and Reform Commission.

第十二条　申请设立中外合营广告企业，由中方主要合营者按第六条规定的程序，向国家工商行政管理总局或其授权的省级工商行政管理局报送下列文件：    Article 12 Applying for the establishment of a Sino-foreign advertising joint venture, the main Chinese partner shall submit the following documents to the SAIC or its authorized administration for industry and commerce at provincial level according to the procedures as provided for in Article 6:

第十二条　消费税由税务机关征收，进口的应税消费品的消费税由海关代征。    Article 12 Consumption tax shall be collected by tax authorities and that of imported taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.

第十二条 公司董事会负责年度报告的编制和报送工作，应指定专人负责，年报的编制需要各相关部门参与。    Article 12 The board of directors of the Company shall be responsible for the preparation and filing of annual report, and it shall assign special personnel to be in charge of the work which demands the participation of all related departments.

第十二条 区内企业的外汇收入可以按相关管理规定调回境内或存放境外。    Article 12 The foreign exchange income of the enterprises in the area herein may, in accordance with the relevant regulation, be returned to the People's Republic of China or stored outside the boundary of the People's Republic of China.

第十二条　经常项目外汇收支应当具有真实、合法的交易基础。经营结汇、售汇业务的金融机构应当按照国务院外汇管理部门的规定，对交易单证的真实性及其与外汇收支的一致性进行合理审查。    Article 12 The foreign exchange receipts and payments under current accounts shall be based on accurate and legitimate transactions. Financial institutions engaged in the settlement and sale of foreign exchange shall conduct proper inspection of the accuracy of dealing documents and its conformity with the foreign exchange receipts and payments according to the provisions of the administration of foreign exchange under the State Council.

第十二条 国务院循环经济发展综合管理部门会同国务院环境保护等有关主管部门编制全国循环经济发展规划，报国务院批准后公布施行。设区的市级以上地方人民政府循环经济发展综合管理部门会同本级人民政府环境保护等有关主管部门编制本行政区域循环经济发展规划，报本级人民政府批准后公布施行。    Article 12 The general administration for promoting circular economy under the State Council shall formulate the national circular economy development plan with relevant departments for environmental protection under the State Council and promulgate and implement the plan after the approval of the State Council. General administrations for promoting circular economy under the people’s governments above the level of city divided into districts shall formulate the circular economy development plan of their administrative jurisdiction with relevant departments for environmental protection under the people’s governments at the same level, and promulgate and implement the plan after the approval of the people’s governments at the same level.

第十二条　营业税纳税义务发生时间为纳税人提供应税劳务、转让无形资产或者销售不动产并收讫营业收入款项或者取得索取营业收入款项凭据的当天。国务院财政、税务主管部门另有规定的，从其规定。    Article 12 The time when the obligation of the payment of business tax arises shall be the date on which the taxpayer provides taxable services, transfers intangible assets or sells real estates and receives the business incomes or obtains the certificates for collecting business incomes, unless otherwise specified by the competent financial and tax departments under the State Council.

第十二条 证券公司设立时，其业务范围应当与其财务状况、内部控制制度、合规制度和人力资源状况相适应；    Article 12 When a securities firm is set up, its business scope should align with its financial performance, internal control system, regulatory compliance system and human resources;

第十二条? 被公告的招标投标当事人认为公告记录与行政处理决定的相关内容不符的，可向公告部门提出书面更正申请，并提供相关证据。    Article 12 Where agents concerned in tending and bidding that are announced hold that the records in the announcement do not consist with the relevant contents of the administrative punishment decisions, they can provide written applications for alteration, together with relevant proofs to the announcing departments.

第十二条? 公司清算时，债权人对清算组核定的债权有异议的，可以要求清算组重新核定。清算组不予重新核定，或者债权人对重新核定的债权仍有异议，债权人以公司为被告向人民法院提起诉讼请求确认的，人民法院应予受理。    Article 12 Where any creditors hold dissent on the creditor’s rights verified by a liquidation group in the course of the company liquidation, they may require the liquidation group to make a re-verification. Where the liquidation group refuses the re-verification or the creditors still hold dissent on the creditor’s rights re-verified, and the creditors file a lawsuit requesting for confirmation with the people’s court against the company, the people’s court shall accept the lawsuit.

第十二条　小规模纳税人增值税征收率为3%。    Article 12The rate of VAT levied on small-scale taxpayers shall be 3%.

第十二条　计算前条规定的比例时，应当遵守下列规定：    Article 12　 The following stipulations shall be followed when calculating the percentages stated in the previous article:

第十二条　主管税务机关应当分类逐户公示核定的应纳所得税额或应税所得率。    Article 12　Administrative taxation organ should publicize verified payable income tax amount or taxable income rate for each enterprise by different categories.

第十二条　证券公司出现重大风险，但具备下列条件的，可以直接向国务院证券监督管理机构申请进行行政重组：    Article 12　When a securities firm has major risk, it can directly apply to securities regulatory authority under the State Council for administrative restructuring if the following conditions are met:

第十三条合规总监应当采取有效措施，对公司及其工作人员的经营管理和执业行为的合规性进行监督，并按照证券监管机构的要求和公司规定进行定期、不定期的检查。    Article 13 Compliance director shall adopt effective measures to supervise compliance of business management and occupational conduct of the company as well as working staff, and implement regular or irregular inspection based on requirement of securities regulatory institute and company prescription.

第十三条　纳税人销售的应税消费品，以及自产自用的应税消费品，除国务院财政、税务主管部门另有规定外，应当向纳税人机构所在地或者居住地的主管税务机关申报纳税。    Article 13 A taxpayer shall report and pay taxes on the taxable consumer goods sold and the taxable consumer goods produced for own use to the tax authorities in the place where the institution or domicile of the taxpayer is located, unless otherwise stipulated by the competent financial and tax authorities of the State Council.

第十三条　申请设立中外合营广告企业，应按第六条规定的程序，向省级商务主管部门报送下列文件：    Article 13 Applying for the establishment of a Sino-foreign advertising joint venture, the applicant shall, in accordance with procedures as provided for in Article 6, submit the following documents to the administration of commerce at provincial level:

第十三条　营业税由税务机关征收。    Article 13 Business tax shall be collected by the administrations of taxation.

第十三条? 行政处理决定在被行政复议或行政诉讼期间，公告部门依法不停止对违法行为记录的公告，但行政处理决定被依法停止执行的除外。    Article 13 During the period of administrative reconsideration and proceedings of administrative punishment decisions, the announcing departments do not stop announcement on records of illegal behaviors by law, except those administrative punishment decisions stopped to be enforced by law.

第十三条 证券公司变更注册资本、业务范围、公司形式或者公司章程中的重要条款，合并、分立，设立、收购或者撤销境内分支机构，变更境内分支机构的营业场所，在境外设立、收购、参股证券经营机构，应当经国务院证券监督管理机构批准。    Article 13 If a securities firm changes registered capital, business scope, company form or key terms in company regulation, merger, divide, set up, acquire or revoke domestic branch, relocate domestic branch, set up, acquire, hold equity of domestic securities agency, it should get approval from the securities regulatory agency under the State Council.

第十三条　小规模纳税人以外的纳税人应当向主管税务机关申请资格认定。具体认定办法由国务院税务主管部门制定。    Article 13 Other taxpayers than the small-scale taxpayers shall apply with the competent tax authorities for qualification verification, the specific measures of which shall be formulated by the competent tax authority under the State Council.

第十三条 区内企业向境外支付货款，有下列形式之一的，应持以下有效凭证和商业单据到银行办理。    Article 13 Should such enterprises in the area herein as pay outside have one of the following occasions, the enterprises herein shall, by presenting effective credence and business document, handle it to the relevant bank.

第十三条 中国证监会对公司年度报告的及时性、完整性和真实性进行事后检查。    Article 13 The CSRC shall make afterward inspections on the timeliness, integrity and authenticity of the annual report of the Company.

第十三条　经常项目外汇收入，可以按照国家有关规定保留或者卖给经营结汇、售汇业务的金融机构。    Article 13 The foreign exchange incomes under current accounts may be retained or sold to financial institutions engaged in the settlement and sale of foreign exchange in accordance with relevant provisions.第十三条 县级以上地方人民政府应当依据上级人民政府下达的本行政区域主要污染物排放、建设用地和用水总量控制指标，规划和调整本行政区域的产业结构，促进循环经济发展。    Article 13 The people’s governments above county level shall regulate and adjust the industrial structure in their administrative jurisdictions in accordance with control indexes of the discharge of main pollutants, construction land and total water supply volume for their administrative jurisdictions by the people’s government at a higher level to facilitate circular economy.

第十三条 出口许可证有效期不得超过6个月，逾期自行失效。需要跨年度使用时，有效期的截止日期不得超过次年2月底。    Article 13 The validity term of an export license shall be not more than six months, and an export license shall be automatically invalidated at the expiration of such a time limit. If an export license is used beyond the year, the expiration date of the validity of the export license shall be not in excess of the end of February next year.

第十三条 出口许可证有效期不得超过6个月，逾期自行失效。需要跨年度使用时，有效期的截止日期不得超过次年2月底。    Article 13 The validity term of an export license shall be not more than six months, and an export license shall be automatically invalidated at the expiration of such a time limit. If an export license is used beyond the year, the expiration date of the validity of the export license shall be not in excess of the end of February next year.

第十三条? 债权人在规定的期限内未申报债权，在公司清算程序终结前补充申报的，清算组应予登记。    Article 13 Where a creditor fails to declare the creditor’s rights within the prescribed time limit but makes up the declaration before the company liquidation procedure is concluded, the liquidation group shall make registration.

第十三条　纳税人实行核定应税所得率方式的，按下列规定申报纳税：    Article 13Taxpayers, who is subject to verification of taxable income rate, should observe the following prescription for tax declaration:

第十三条　本办法第二条所称通过其他方式进行资产交易，包括：    Article 13　 Assets transaction of other forms stated in Article 2 of the Measures include:

第十三条　证券公司进行行政重组，可以采取注资、股权重组、债务重组、资产重组、合并或者其他方式。    Article 13　A securities firm can proceed administrative restructuring by adopting capital injection, equity restructuring, liability restructuring, assets restructuring, acquisition or other approaches.

第十四条合规总监发现公司存在违法违规行为或合规风险隐患的，应当及时向公司章程规定的内部机构报告，同时向公司住所地证监局报告；有关行为违反行业规范和自律规则的，还应当向有关自律组织报告。    Article 14 If compliance director finds violation behavior of law or regulation or compliance risk in the company, he shall report to internal institute prescribed in company rule as well as local securities regulatory bureau in time; if such behavior violates industrial standard and self discipline rule, report shall also be sent to related self discipline organization.

第十四条 任何单位或者个人有下列情形之一的，应当事先告知证券公司，由证券公司报国务院证券监督管理机构批准：    Article 14 Any unit or individual in any of the following circumstances shall inform the securities firm in advance and the securities firm shall apply to the securities regulatory agency under the State Council for approval:?

第十四条　申请设立外资广告企业，由投资者按第七条规定的程序，向国家工商行政管理总局或其授权的省级工商行政管理局报送下列文件：    Article 14 Applying for the establishment of a wholly foreign-invested advertising enterprise, the investor shall submit the following documents to the SAIC or its authorized administration for industry and commerce at provincial level according to the procedures as provided for in Article 7:

第十四条　纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额。组成计税价格和应纳税额计算公式：    Article 14 For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in Article 2 of the Regulations. The formulas for computing the composite assessable price and the tax payable are as follows:

第十四条 区内企业向境内区外支付货款，有下列形式之一的，应持以下有效凭证和商业单据到银行办理。    Article 14 Should such enterprises in the area herein pay to the enterprise outside the area in the boundary of the People's Republic of China has one of the following circumstances, the enterprises herein shall handle the procedure by presenting the following effective credence and business documents to the bank.

第十四条 公司应在年度报告显要位置作出如下重要提示：    Article 14 The Company shall make important notes at an eye-catching place of the annual report as follows:

第十四条　经常项目外汇支出，应当按照国务院外汇管理部门关于付汇与购汇的管理规定，凭有效单证以自有外汇支付或者向经营结汇、售汇业务的金融机构购汇支付。    Article 14 The foreign exchange disbursements under current accounts shall be, against valid documents, paid with self-owned foreign exchange or foreign exchange brought from financial institutions engaged in the settlement and sale of foreign exchange in accordance with provisions on the administration of the sale and purchase of foreign exchange by the administration of foreign exchange under the State Council.

第十四条 国务院循环经济发展综合管理部门会同国务院统计、环境保护等有关主管部门建立和完善循环经济评价指标体系。    Article 14 The general administration for promoting circular economy under the State Council shall establish and improve the assessment index system for circular economy with other relevant departments for statistics and environmental protection under the State Council.

第十四条　消费税的纳税期限分别为1日、3日、5日、10日、15日、1个月或者1个季度。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。    Article 14 The payment period of consumption tax shall be one day, three days, five days, ten days, fifteen days, one month or one quarter. The actual payment period of a taxpayer shall be determined by the competent tax authorities according to the amount of the tax payable of the taxpayer; and tax that cannot be paid in regular periods may be paid on transaction basis.

第十四条　营业税纳税地点：    Article 14 The places for payment of business tax are as follows:

第十四条 出口许可证一经签发，任何单位和个人不得擅自更改证面内容。因故需要更改、延期时，发证机构应受理经营者在出口许可证有效期内提出的申请。    Article 14 Upon the release of an export license, no entity or individual shall alter any content of the license. In the case of any alteration or extension of an export license for any reason, the releasing authority shall accept an application filed by an operator within the validity term of the export license.

第十四条 出口许可证一经签发，任何单位和个人不得擅自更改证面内容。因故需要更改、延期时，发证机构应受理经营者在出口许可证有效期内提出的申请。    Article 14 Upon the release of an export license, no entity or individual shall alter any content of the license. In the case of any alteration or extension of an export license for any reason, the releasing authority shall accept an application filed by an operator within the validity term of the export license.

第十四条? 债权人补充申报的债权，可以在公司尚未分配财产中依法清偿。公司尚未分配财产不能全额清偿，债权人主张股东以其在剩余财产分配中已经取得的财产予以清偿的，人民法院应予支持；但债权人因重大过错未在规定期限内申报债权的除外。    Article 14 Where creditors make up declarations of creditor’s rights, they may get compensation from the undistributed properties of the company. Where the undistributed properties of the company are not enough for compensation in full amount and the creditors claim that the shareholders shall make compensation by their properties obtained from the residual properties, the people’s court shall support the claim; unless the creditors fail to declare the creditor’s rights within the prescribed time limit due to major faults.

第十四条? 原行政处理决定被依法变更或撤销的，公告部门应当及时对公告记录予以变更或撤销，并在公告平台上予以声明。    Article 14 Where the original administrative punishment decisions are altered or cancelled by law, the announcing departments shall alter or cancel the announcements in a timely manner and make a declaration in announcement platforms.

第十四条　纳税人实行核定应纳所得税额方式的，按下列规定申报纳税：    Article 14　 Taxpayers, who is subject to verification of payable income tax amount, should observe the following prescription for tax declaration:

第十四条　上市公司与交易对方就重大资产重组事宜进行初步磋商时，应当立即采取必要且充分的保密措施，制定严格有效的保密制度，限定相关敏感信息的知悉范围。    Article 14　 When the listed company conducts initial discussions with the dealing party on the material assets reorganization, it shall immediately take necessary and sufficient confidentiality measures, formulate strict and effective confidentiality system, and restrict distribution scope of relevant sensitive information.

第十四条　国务院证券监督管理机构对证券公司做出责令停业整顿、托管、接管、行政重组的处置决定，应当予以公告，并将公告张贴于被处置证券公司的营业场所。    Article 14　Execution decisions made by securities regulatory authority under the Sate Council ordering the securities firm to close business, be held custody, be taken over and engage in administrative restructuring should be publicized and its announcement should be pasted in business [] of such securities firm.

第十五条法律、法规和准则发生变动，合规总监应当及时建议公司董事会或高级管理人员并督导公司有关部门，评估其对公司合规管理的影响，修改、完善有关管理制度和业务流程。    Article 15 If law, regulation and rule are changed, compliance director shall suggest board of director or senior management to supervise related company department in a timely manner, evaluate impact to company compliance management, and modify and complete related management system and business procedure.第十五条　纳税人进口应税消费品，应当自海关填发海关进口消费税专用缴款书之日起15日内缴纳税款。    Article 15 A taxpayer shall pay consumption tax on its imported consumer goods within fifteen days after the issuance of the special letter of payment of customs import consumption tax by the customs office.

第十五条 生产列入强制回收名录的产品或者包装物的企业，必须对废弃的产品或者包装物负责回收；对其中可以利用的，由各该生产企业负责利用；对因不具备技术经济条件而不适合利用的，由各该生产企业负责无害化处置。    Article 15 An enterprise which produces products or packing materials under the catalogue of mandatory recovery shall recover its waste products or packing materials, recycle those waste articles if possible, or make bio-safety disposals if those waste articles cannot be reused due to economic or technical restrictions.

第十五条　申请设立外资广告企业，由外国投资者按第七条规定的程序，向省级商务主管部门报送下列文件：    Article 15 Establishing a wholly foreign-invested advertising enterprise, the foreign investor shall submit the following documents to the administration of commerce at provincial level according to the procedures as provided for in Article 7:

第十五条 证券公司合并、分立的，涉及客户权益的重大资产转让应当经具有证券相关业务资格的资产评估机构评估。    Article 15 If a securities firm is to be merged or divided, its major assets transfer that relates to customer’s interests should be evaluated by assets evaluation agency with securities related qualification.

第十五条? 有关行政主管部门应依法加强对招标投标违法行为记录被公告当事人的监督管理。    Article 15 Relevant administrative competent departments shall enhance supervision and administration of agents concerned whose records of illegal behaviors in tendering and bidding are announced.

第十五条　下列项目免征增值税:    Article 15 The following items shall be exempt from VAT:

第十五条　营业税的纳税期限分别为5日、10日、15日、1个月或者1个季度。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。    Article 15 The period for the payment of business tax shall be one day, three days, five days, ten days, fifteen days, one month or one quarter. The actual payment period of a taxpayer shall be determined by the competent tax authorities according to the amount of the tax payable of the taxpayer; and tax that cannot be paid in regular periods may be paid on transaction basis.

第十五条　携带、申报外币现钞出入境的限额，由国务院外汇管理部门规定。    Article 15 The quota for carrying and declaring foreign currencies in and out of China shall be subject to the provisions of the administration of foreign exchange under the State Council.

第十五条 年度报告目录应标明各章、节的标题及其对应的页码。    Article 15 The titles of all chapters and sections and the corresponding page numbers thereof shall be clearly indicated in the table of contents in the annual report.

第十五条 受理出口许可证更改、延期申请时，发证机构应要求经营者提交加盖公章的《中华人民共和国出口许可证退（换）证申请表》（见附件2）和出口许可证原件以及本规范所列第五条相关材料，并经审核程序换发新证。    Article 15 When accepting an application for the alteration or extension of an export license, a releasing authority expiration shall require the operator to submit an Application Form for the Return (Replacement) of an Export License of the People's Republic of China (See Attachment 2) affixed with the official seal of the operator, the original export license and the relevant materials listed in Article 5 of the present Rules, and shall issue a new export license subject to the examination procedures.

第十五条 受理出口许可证更改、延期申请时，发证机构应要求经营者提交加盖公章的《中华人民共和国出口许可证退（换）证申请表》（见附件2）和出口许可证原件以及本规范所列第五条相关材料，并经审核程序换发新证。    Article 15 When accepting an application for the alteration or extension of an export license, a releasing authority expiration shall require the operator to submit an Application Form for the Return (Replacement) of an Export License of the People's Republic of China (See Attachment 2) affixed with the official seal of the operator, the original export license and the relevant materials listed in Article 5 of the present Rules, and shall issue a new export license subject to the examination procedures.

第十五条? 公司自行清算的，清算方案应当报股东会或者股东大会决议确认；人民法院组织清算的，清算方案应当报人民法院确认。未经确认的清算方案，清算组不得执行。    Article 15 Where a company has a voluntary liquidation, the liquidation scheme shall be reported to the meeting of shareholders or the general meeting of shareholders for resolution and confirmation; where the liquidation is organized by the people’s court, the liquidation scheme shall be reported to the people’s court for confirmation. The liquidation group shall not implement unconfirmed liquidation schemes.

第十五条 境内区外企业从区内购买货物支付货款，有下列形式之一的，应持以下有效凭证和商业单据到银行办理。    Article 15 Where such enterprises outside the area in the boundary of the People's Republic of China as purchase cargos from the enterprise in the area herein have one of the following circumstances, the enterprises herein shall present the following effective credence and business document to handle the relevant procedure to the bank herein.

第十五条　上市公司应当聘请独立财务顾问、律师事务所以及具有相关证券业务资格的会计师事务所等证券服务机构就重大资产重组出具意见。    Article 15　 The listed company shall retain such securities service organs as independent financial consultants, law firms and accounting firms with qualification for securities business to give opinions regarding the material assets reorganization.

第十五条　对违反本办法规定的行为，按照《中华人民共和国税收征收管理法》及其实施细则的有关规定处理。    Article 15　Any behavior that violated these Measures will be subject to the prescription of Law of the P.R.C. Concerning the Administration of Tax Collection as well as its Implementation Details.

第十五条　证券公司被责令停业整顿、托管、接管、行政重组的，其债权债务关系不因处置决定而变化。    Article 15　Credit and debt of the securities firm will change no matter it' has been ordered to close business for rectification, be held custody, be taken over or engaged in administrative restructuring.

第十六条合规总监应当保持与证券监管机构和自律组织的联系沟通，主动配合证券监管机构和自律组织的工作。    Article 16 Compliance director shall keep contact with securities supervision and administration institute and self discipline organization, and take initiative to cooperate with work of securities supervision and administration institute and self discipline organization.

第十六条　纳税人兼营免税、减税项目的，应当分别核算免税、减税项目的销售额；未分别核算销售额的，不得免税、减税。    Article 16 For taxpayers concurrently engaged in tax exempt or tax reduction items, the sale amounts for tax exempt or tax reduction items shall be accounted separately. If the sale amounts have not been separately accounted, no exemption or reduction is allowed.

第十六条　境外机构、境外个人在境内直接投资，经有关主管部门批准后，应当到外汇管理机关办理登记。    Article 16 Overseas organs and individuals that directly invest in China shall go through registration formalities at foreign exchange control agencies after have been approved by relevant competent departments.

第十六条 区内企业付汇时无法提供相关凭证和商业单据，应在付汇后90天内按下列规定向付汇银行提供，由付汇银行按规定办理核注结案及签注手续，并留存备查。未在规定时间提供的，付汇银行应在每季度结束后3个工作日内上报该注册地外汇局。    Article 16 Should the enterprise in the area does not have the means to provide the relevant credence and business document, the enterprise herein shall, in accordance with the following regulation and within 90 days after the remittance of payment, pay to such a remittance bank as handle the procedure of verification and signature, case settlement and signature procedure and keep them for record. Should the enterprise fails to provide the aforesaid document within the prescribed time limit, the remittance bank shall, within three working days after the completion of every quarter, report it to the registered foreign exchange bureau.

第十六条? 招标投标违法行为记录公告应逐步实现互联互通、互认共用，条件成熟时建立统一的招标投标违法行为记录公告平台。    Article 16 The announcements of records of illegal behaviors in tendering and bidding shall be interlinked and mutually recognized for common use gradually; and a unified platform for announcement of records of illegal behaviors in tendering and bidding shall be established when conditions permit.

第十六条　营业税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。    Article 16 The collection and administration of business tax shall be conducted in accordance with the relevant provisions of the Law of the People’s Republic of China on Tax Collection and Administration and the Regulations.

第十六条　消费税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。    Article 16 The collection and administration of consumption tax shall be conducted in accordance with the relevant provisions of the Law of the People’s Republic of China on Tax Collection and related Regulations.

第十六条 公司应披露如下简介：    Article 16 The Company shall disclose the following brief information:

第十六条 国务院证券监督管理机构应当对下列申请进行审查，并在下列期限内，作出批准或者不予批准的书面决定：    Article 16 The securities regulatory agency under the State Council should audit the following application and make a decision on approving or not approving in written within the prescribed period:第十六条 国家对钢铁、有色金属、煤炭、电力、石油加工、化工、建材、建筑、造纸、印染等行业年综合能源消费量、用水量超过国家规定总量的重点企业，实行能耗、水耗的重点监督管理制度。    Article 16 The State shall implement an administration and supervision system regarding energy and water consumptions concentrating on enterprises in industries including steel, non-ferrous metals, coal, power, oil processing, chemical, building materials, construction, paper-making, printing and dyeing etc., whose general energy and water consumption volumes exceed the total volumes provided by the State per year.

第十六条 对未使用的出口许可证，发证机构在办理更改或延期时，在出口许可证发证系统（以下简称发证系统）中删除原证，换发新证。    Article 16 When handling the alteration or extension of an export license that has never been used, a releasing authority shall delete the original license in the export license release system (hereinafter referred to as the release system), and issue a new license instead.

第十六条 对未使用的出口许可证，发证机构在办理更改或延期时，在出口许可证发证系统（以下简称发证系统）中删除原证，换发新证。    Article 16 When handling the alteration or extension of an export license that has never been used, a releasing authority shall delete the original license in the export license release system (hereinafter referred to as the release system), and issue a new license instead.

第十六条　申请设立分支机构的外商投资广告企业，按第八条规定的程序向省级商务主管部门及同级工商行政管理局提交以下文件：    Article 16 Where a foreign-invested advertising enterprise files an application for establishing a branch, it shall submit the following documents to the administration of commerce at provincial level and the administration for industry and commerce at the same level:

第十六条? 人民法院组织清算的,清算组应当自成立之日起六个月内清算完毕。    Article 16 Where liquidation is organized by the people’s court, the liquidation group shall conclude the liquidation within 6 months after its formation.

第十六条　上市公司及交易对方与证券服务机构签订聘用合同后，非因正当事由不得更换证券服务机构。    Article 16　 After the listed company signs the contract with the securities service organ, it shall not change the securities service organ without a legitimate reason.

第十六条　各省、自治区、直辖市和计划单列市国家税务局、地方税务局，根据本办法的规定联合制定具体实施办法，并报国家税务总局备案。    Article 16　 Offices of the State Administration of Taxation and Local Taxation Bureau in each province, autonomous region, municipalities directly under the Central Government and cities under separate state planning should jointly formulate concrete implementation method based on these Measures and submit it to the State Administration of Taxation for filing. 

第十六条　证券公司经停业整顿、托管、接管或者行政重组在规定期限内达到正常经营条件的，经国务院证券监督管理机构批准，可以恢复正常经营。    Article 16　If the security company meets normal business operation conditions during rectification, custody, takeover or administrative restructuring period, it can resume normal business after approval of securities regulatory authority under the State Council.

第十七条合规总监应当将出具的合规审查意见、提供的合规咨询意见、签署的公司文件、合规检查工作底稿等与履行职责有关的文件、资料存档备查，并对履行职责的情况作出记录。    Article 17 Compliance director shall archive the issued compliance audit suggestion, provided compliance consultation suggestion, signed company document，working paper of compliance inspection, and other documents or materials that are related to performance of role and responsibility, and keep record of such performance.

第十七条　外商投资广告企业设立后，如出现下列情况之一的，应按本规定第六条、第七条规定的程序另行报批，并办理企业变更登记：    Article 17 After established, a foreign-invested advertising enterprise shall, in any of the following circumstances, report for approval separately and alter the registration of the enterprise according to the procedures as provided for in Articles 6 and 7:

第十七条 区内企业之间的交易，应当持《登记证》、合同或协议、发票等证明交易合法、真实的有效凭证和商业单据，以人民币或者以自有外汇支付，不得购汇支付。    Article 17 As for the trade between the enterprises in the area herein, the enterprises shall present such effective credence and business document proving the lawfulness and trueness of the trade as the Registration Certificate, contract or agreement, and invoice and pay by RMB or self-owned foreign currency, may not pay by purchase of foreign exchange.

第十七条　境内机构、境内个人向境外直接投资或者从事境外有价证券、衍生产品发行、交易，应当按照国务院外汇管理部门的规定办理登记。    Article 17 Domestic organs and individuals that engaged in overseas direct investment or the issuance and transaction of securities and derivatives abroad shall go through registration formalities in accordance with provisions of the administration of foreign exchange under the State Council.

第十七条 公司应简介其历史沿革，主要包括以前年度经历的改制重组、增资扩股等情况。    Article 17 The Company shall present a brief introduction to its history, mainly including the previous restructuring, capital and share increase, etc.

第十七条? 公告的招标投标违法行为记录应当作为招标代理机构资格认定，依法必须招标项目资质审查、招标代理机构选择、中标人推荐和确定、评标委员会成员确定和评标专家考核等活动的重要参考。    Article 17 The records of illegal behaviors in tendering and bidding that are announced shall be used as an important reference for activities including the qualification certification of bidding agencies, the qualification inspection of the bidding projects that shall be invited bid, the choose of bidding agencies, the recommendation and confirmation of bidders who win bids, the confirmation of members of bidding evaluation committees and the assessment of experts on bidding evaluation.

第十七条　本条例自2009年1月1日起施行。    Article 17 The Regulations shall enter into force on January 1, 2009.

第十七条　本条例自2009年1月1日起施行。    Article 17 The regulations shall enter into force on January 1, 2009.

第十七条 国家建立健全循环经济统计制度，加强资源消耗、综合利用和废物产生的统计管理，并将主要统计指标定期向社会公布。    Article 17 The State shall establish a sound circular economy statistics system, strengthen statistical administration of resource consumption, comprehensive utilization and waste generation, and disclose major statistical indicators to the public regularly.

第十七条 对已部分使用的出口许可证，发证机构在办理更改或延期时，应核对出口许可证第一联背面的海关验放签注栏中的验讫数据和海关反馈的清关数据，在发证系统中核销已使用数量，按所余数量换发新证。    Article 17 When handling the alteration or extension of an export license that has been partially used, a releasing authority shall verify the inspection data and customs clearance data filled out by the customs in the customs inspection and release notes column on the first page of the export license, write off the used quantity in the release system, and issue a new license in light of the residual quantity.

第十七条 对已部分使用的出口许可证，发证机构在办理更改或延期时，应核对出口许可证第一联背面的海关验放签注栏中的验讫数据和海关反馈的清关数据，在发证系统中核销已使用数量，按所余数量换发新证。    Article 17 When handling the alteration or extension of an export license that has been partially used, a releasing authority shall verify the inspection data and customs clearance data filled out by the customs in the customs inspection and release notes column on the first page of the export license, write off the used quantity in the release system, and issue a new license in light of the residual quantity.

第十七条? 人民法院指定的清算组在清理公司财产、编制资产负债表和财产清单时，发现公司财产不足清偿债务的，可以与债权人协商制作有关债务清偿方案。    Article 17 Where the liquidation group designated by the people’s court finds out the properties of the company cannot pay off debts totally when liquidating properties of the company and formulating the balance sheet and assets lists, it may work out a relevant debt repayment scheme with creditors upon negotiation.

第十七条 公司登记机关应当依照法律、行政法规的规定，凭国务院证券监督管理机构的批准文件，办理证券公司及其境内分支机构的设立、变更、注销登记。    Article 17 With approval document of the securities regulatory agency under the State Council, the corporate registration agency should handle setting up, changing and deregistration of the securities firm as well as its branch according to law.

第十七条　纳税人销售额未达到国务院财政、税务主管部门规定的增值税起征点的，免征增值税；达到起征点的，依照本条例规定全额计算缴纳增值税。    Article 17? For the taxpayers whose sale amounts have not reached the minimum VAT threshold stipulated by the competent financial and tax authorities under the State Council, the VAT shall be exempt, and otherwise, VAT shall be fully computed and paid according to the provisions of the Regulations.

第十七条　上市公司购买资产的，应当提供拟购买资产的盈利预测报告。    Article 17　 Where the listed company purchases assets, it shall provide a profit forecast of the assets to be purchased.

第十七条　证券公司经停业整顿、托管、接管或者行政重组在规定期限内仍达不到正常经营条件，但能够清偿到期债务的，国务院证券监督管理机构依法撤销其证券业务许可。    Article 17　If the securities firm still cannot meet normal business operation conditions during rectification, custody, takeover or administrative restructuring period, but can pay back due debt, the securities regulatory authority under the State Council can revoke its securities business license based on the law.

第十七条　本办法自2008年1月1日起执行。《国家税务总局关于印发〈核定征收企业所得税暂行办法〉的通知》（国税发〔2000〕38号）同时废止。    Article 17　These Measures take effect on Jan.1, 2008. Meanwhile, Notice of the State Administration of Taxation on Printing and Distributing the Interim Measures for Verification Collection of Enterprise Income Tax (No. 38 [2000] of the State Administration of Taxation) is abolished.第十八条证券公司应当保障合规总监的独立性，保障合规总监能够充分行使履行职责所必需的知情权和调查权。    Article 18 Securites companies shall ensure independence of compliance director and guarantee compliance director can sufficiently exercise the right of knowing and investigation of necessity in order to perform role and responsibility.

第十八条 经营者如遗失出口许可证，经营者应立即书面报告原发证机构和许可证证面注明的报关口岸海关，并在全国性的综合或经济类报纸上刊登作废声明。    Article 18 In case an operator has lost an export license, it shall immediately report it in written form to the original releasing authority and the customs of the declaration port as shown on the license, and publicize a statement of invalidation in a national newspaper in the general or economic category.

第十八条 经营者如遗失出口许可证，经营者应立即书面报告原发证机构和许可证证面注明的报关口岸海关，并在全国性的综合或经济类报纸上刊登作废声明。    Article 18 In case an operator has lost an export license, it shall immediately report it in written form to the original releasing authority and the customs of the declaration port as shown on the license, and publicize a statement of invalidation in a national newspaper in the general or economic category.

第十八条 公司应采用图、列表或其他有效形式，简要介绍其组织机构，包括公司总部的主要职能部门、分公司、子公司等，应披露分公司和子公司的地址、设立时间、注册资本（或营运资金）、负责人、联系电话等。    Article 18 The Company shall list or other effective forms, give brief introduction to its institutional framework in the form of chart, including the major functional departments of the headquarters of the Company and its branch companies and subsidiary companies, etc., and disclose the address, date of establishment, registered capital (working capital), person in charge and telephone number of each branch company and subsidiary company.

第十八条 区内企业经常项目外汇收入结汇，凭证明交易真实性的有效凭证和商业单据直接到银行办理，资本项目按照境内区外相关规定办理。    Article 18 The foreign exchange income settlement under the current account of the enterprise in the area herein shall be handled to the bank herein by presenting effective credence and business document proving the trueness of the trade, and the capital account shall be handled in accordance with the regulation outside the area in the boundary of the People's Republic of China.

第十八条 国务院循环经济发展综合管理部门会同国务院环境保护等有关主管部门，定期发布鼓励、限制和淘汰的技术、工艺、设备、材料和产品名录。    Article 18 The general administration for promoting circular economy under the State Council shall promulgate the catalogue of technologies, processes, equipment, materials and products that are encouraged or restricted or abandoned by the government.

第十八条 证券公司应当依照《公司法》、《证券法》和本条例的规定，建立健全组织机构，明确决策、执行、监督机构的职权。    Article 18 The securities firm should establish and complete organization structure, and clearly state roles and responsibilities of decision-making, execution or supervision agencies according to the Company Law and the Securities Law.

第十八条　国家对外债实行规模管理。借用外债应当按照国家有关规定办理，并到外汇管理机关办理外债登记。    Article 18 The state carries out the scale administration of foreign loans. Entities or individuals that borrow foreign loans shall observe relevant provisions of the state and go through registration formalities at foreign exchange control agencies.

第十八条　外商投资设立广告企业，可以委托具有相应资格的中介服务代理机构代为办理申报手续。    Article 18 When establishing an advertising enterprise, a foreign investor may entrust a qualified agency to handle the application formalities for it/him.

第十八条? 有关行政主管部门及其工作人员在违法行为记录的提供、收集和公告等工作中有玩忽职守、弄虚作假或者徇私舞弊等行为的，由其所在单位或者上级主管机关予以通报批评，并依纪依法追究直接责任人和有关领导的责任；构成犯罪的，移送司法机关依法追究刑事责任。    Article 18 Where relevant administrative competent departments as well as their staff members have behaviors of neglecting their duties, falsifying, playing favoritism and committing irregularities, their departments or competent agencies of higher level shall circulate notices of criticism on them and investigate responsibilities of direct persons responsible and relevant leaders according to laws and disciplines; those who commit crimes shall be sent to judicial agencies by law to bear criminal responsibilities.

第十八条? 有限责任公司的股东、股份有限公司的董事和控股股东未在法定期限内成立清算组开始清算，导致公司财产贬值、流失、毁损或者灭失，债权人主张其在造成损失范围内对公司债务承担赔偿责任的，人民法院应依法予以支持。    Article 18 Where the shareholders of a company with limited liabilities or the directors and controlling shareholders of a joint stock company fail to set up a liquidation group to start liquidation within the statutory time limit, and hence causes depreciation, run-off, damage or loss of properties of the company, if any creditors claim that the aforesaid shareholders or the aforesaid directors and controlling shareholders shall assume the liability of compensation for the debts of the company within the scope of losses, the people’s court shall support the claim according to law.

第十八条　中华人民共和国境外的单位或者个人在境内提供应税劳务，在境内未设有经营机构的，以其境内代理人为扣缴义务人；在境内没有代理人的，以购买方为扣缴义务人。    Article 18 Where the units or individuals outside of the People’s Republic of China provide taxable services inside China and have not established business institutions, their agents in China shall be the withholding persons; and where any of such units or individuals has no agent in China, the purchasers shall be withholding person.

第十八条　重大资产重组中相关资产以资产评估结果作为定价依据的，资产评估机构原则上应当采取两种以上评估方法进行评估。    Article 18　 Where related assets of the material assets reorganization are priced based on the assets evaluation result, in principle the assets evaluation organs shall adopt at least two evaluation methods for the evaluation.

第十八条　被撤销证券业务许可的证券公司应当停止经营证券业务，按照客户自愿的原则将客户安置到其他证券公司，安置过程中相关各方应当采取必要措施保证客户证券交易的正常进行。    Article 18　The securities firm, whose securities business license is revoked, should cease securities business and settle customers, who are willing to be transferred to other securities firms. During the transferring process, all concerned parties should take necessary measures to ensure normal securities transaction of the customers.

第十九条证券公司应当为合规总监履行职责提供必要的人力、物力、财力和技术支持。    Article 19 Securites companies shall provide man power, property, fund and technical support to compliance director in order to perform his role and responsibility.

第十九条　按本规定报送的全部文件应使用中文表述。    Article 19 All the documents required to submit according to the Provisions shall be in Chinese.

第十九条 从事工艺、设备、产品及包装物设计，应当按照减少资源消耗和废物产生的要求，优先选择采用易回收、易拆解、易降解、无毒无害或者低毒低害的材料和设计方案，并应当符合有关国家标准的强制性要求。    Article 19 Any entity or individual engaging in the design of process, equipment, product and packing material shall, in accordance with the requirements for reducing resource consumption and waste generation, make a prior choose of materials that are easy to recovery, dismounting and degradation and nontoxic and harmless or with low toxic or harm and design plans using the said materials, and shall comply with the mandatory requirements of relevant national standards.

第十九条? 各省、自治区、直辖市发展改革部门可会同有关部门根据本办法制定具体实施办法。    Article 19 Development and Reform Commissions of all provinces, autonomous regions and municipalities directly under the Central Government can formulate specific implementing methods with relevant departments according to the Measures.

第十九条　提供对外担保，应当向外汇管理机关提出申请，由外汇管理机关根据申请人的资产负债等情况作出批准或者不批准的决定；    Article 19 Entities or individuals that offer external guarantees shall apply to foreign exchange control agencies and the latter shall make decisions on whether granting an approval or not according to the assets and liabilities of the applicants.

第十九条 公司应简要介绍管理基金的情况，包括管理基金的只数，管理基金的种类，并按类列示所管理基金的名称、基金成立日期、托管银行的名称、托管费率、代销渠道和概况等。    Article 19 The Company shall present a brief introduction to its management funds, including the number and category of the management funds, and list the name, date of establishment, name of the trustee bank, trustee fee, channels for sales on a commission basis and general situation of each fund.

第十九条 证券公司可以设独立董事。证券公司的独立董事，不得在本证券公司担任董事会外的职务，不得与本证券公司存在可能妨碍其做出独立、客观判断的关系。    Article 19 The securities firm can set up independent board directors, who shall not take positions outside of board of the securities firm or have such relationship with the securities firm that hinders his independent and objective judgment.

第十九条　增值税纳税义务发生时间:    Article 19 The time of occurrence of payment obligations of VAT:

第十九条 发证机构在办理出口许可证的更改、延期和遗失手续时，应根据情况在新证备注栏中注明原证证号和“换证”、“延期换证”、“遗失换证”字样。    Article 19 When handling the export license alteration, extension and loss procedures, a releasing authority shall indicate the serial number of the original license and such words as ""replacement"", ""replacement for extension"" or ""replacement for loss"" in the note column of the new license as the case may be.

第十九条 发证机构在办理出口许可证的更改、延期和遗失手续时，应根据情况在新证备注栏中注明原证证号和“换证”、“延期换证”、“遗失换证”字样。    Article 19 When handling the export license alteration, extension and loss procedures, a releasing authority shall indicate the serial number of the original license and such words as ""replacement"", ""replacement for extension"" or ""replacement for loss"" in the note column of the new license as the case may be.

第十九条 “对外付汇进口单位名录”上的区内企业办理异地付汇业务，应当向注册地外汇局申请办理异地进口付汇备案手续。    Article 19 Where the enterprise in the area in the name list of enterprises for foreign exchange payment for export handle payment of foreign exchange in other places, the enterprise herein may apply to the foreign exchange bureau for handling the record procedure of import payment of foreign exchange in other places.