合同翻譯常用句型 - 稅務(wù)、外匯管理和保險(xiǎn)

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1、1Jointventureshallpaytaxesinaccordancewiththe合營(yíng)企業(yè)應(yīng)當(dāng)按照中華人民共和國(guó)有provisionsoftherelevantlawsofthePeople’sRepublicof關(guān)法律的規(guī)定，繳納各種稅款。China.合營(yíng)企業(yè)的職工應(yīng)當(dāng)按照《中華人民Staffandworkersofjointventuresshallpayindividual共和國(guó)個(gè)人所得稅法》繳納個(gè)人所得incometaxinaccordancewiththeIndividualIncomeTax稅。LawofthePeople’sRepublicofChina.Taxe

2、sonthefollowingmaterialsimportedbyajointventure合營(yíng)企業(yè)進(jìn)口下列物資，依照中國(guó)稅shallbereducedorexemptedinaccordancewiththe法的有關(guān)規(guī)定減稅、免稅：relevantprovisionsoftheChinesetaxlaw:(1)Machineryandequipment,sparepartsandcomponents,（1）按照合同規(guī)定作為外國(guó)合營(yíng)者出andothergoods(“othergoods”shall,hereinandhereinafter,資的機(jī)器設(shè)備、零部件和其他物料（其meanm

3、aterialsneededbyajointventuretobuilditsfactory他物料系指合營(yíng)企業(yè)建廠（場(chǎng)）以及orsiteandtoinstallandconsolidatethemachinery.)安裝、加固機(jī)器所需材料，下同）；contributedbytheforeignpartytothejointventureasinvestmentunderthejointventurecontract;(2)Machineryandequipment,sparepartsandcomponents,（2）合營(yíng)企業(yè)以投資總額以內(nèi)的資金andothergoodsimporte

4、dwithfundsoutofthetotal進(jìn)口的機(jī)器設(shè)備、零部件和其他物料；investmentofajointventure;(3)Machineryandequipment,sparepartsandcomponents（3）經(jīng)審批機(jī)構(gòu)批準(zhǔn)，合營(yíng)企業(yè)以增andothergoodsimportedbyajointventurewithadditional加資本所進(jìn)口的國(guó)內(nèi)不能保證生產(chǎn)供capitalandupontheapprovalbytheexaminationand應(yīng)的機(jī)器設(shè)備、零部件和其他物料；approvalauthority,theproductionandsuppl

5、yofwhich合同翻譯經(jīng)典句型薈萃之稅務(wù)、外匯管理和保險(xiǎn)2cannotbeguaranteedinChina;（4）合營(yíng)企業(yè)為生產(chǎn)出口產(chǎn)品，從國(guó)(4)Rawmaterials,auxiliarymaterials,components,外進(jìn)口的原材料、輔料、元器件、零elements,spareparts,andpackingmaterialimportedbya部件和包裝物料。jointventurefortheproductionofexportgoods.Whentheabove-mentionedmaterialsonwhichtaxesare上述減稅、免稅進(jìn)口物資，經(jīng)批準(zhǔn)在

6、reducedorexemptedareapprovedforresaleinChinaor中國(guó)國(guó)內(nèi)轉(zhuǎn)賣(mài)或者轉(zhuǎn)用于在中國(guó)國(guó)內(nèi)usedforproductstobesoldinChina,taxesshallbepaidor銷售的產(chǎn)品，應(yīng)當(dāng)按照中國(guó)稅法有關(guān)thebalanceintaxpaymentshallbemadeupinaccordance規(guī)定納稅或者補(bǔ)稅。withtherelevantprovisionsoftheChinesetaxlaw.Taxesonexportproductsmanufacturedbyajointventure合營(yíng)企業(yè)生產(chǎn)的出口產(chǎn)品，除中國(guó)限other

7、thanthoserestrictedbyChinashallbereduced,制出口的以外，依照中國(guó)稅法的有關(guān)exemptedorrefundedinaccordancewiththerelevant規(guī)定減稅、免稅或者退稅。provisionsoftheChinesetaxlaw.Allmattersrelatingtoforeignexchangeofjointventuresshall合營(yíng)企業(yè)的一切外匯事宜，按照《中behandledi