This monument was erected in honor of Columbus.
这纪念碑是为纪念哥伦布而建立的。
Suddenly, a moving story has lapsed into public monument cliche.
倾刻间一个动人的故事成了挂在嘴头的陈词滥调。

The Company commenced its operations in November 1997, and its principal activities are as follows:
本公司从1997年11月起开始经营，经营范围为:

To invest in areas where foreign investment is permitted by the State
在国家允许外商投资的领域依法进行投资
with respective written authorization of the investee companies (upon unanimous approval by its Board of Directors)
受其所投资企业的书面委托(经董事会一致通过)

Should you not wish to receive any information from them please tick the box.
如果你不想从他们那里收到相关信息,请在方框里打勾.

Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment
非居民企业所得税核定征收管理办法
http://bbs.chinaacc.com/forum-2-30/topic-2266931.html

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Issue: June 2010
CLP Reference: 3230/10.02.20
PRC Reference: 国税发 [2010] 19号
Promulgated: 20 February 2010
Effective: 20 February 2010
(国家税务总局于二零一零年二月二十日发布施行。)
(Issued by the State Administration of Taxation on, and effective as of, February 20 2010)
国税发 [2010] 19号
Guo Shui Fa [2010] No.19
Article 1:These Measures have been formulated pursuant to the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its Implementing Regulations and the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Collection Law) in order to regulate the assessment and levy of enterprise income tax on non-tax-resident enterprises.
第一条 为了规范非居民企业所得税核定征收工作，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例和《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则，制定本办法。
Article 2:These Measures apply to the non-tax-resident enterprises specified in the second paragraph of Article 3 of the Enterprise Income Tax Law. The means for assessing the enterprise income tax of the resident representative offices of foreign enterprises shall be handled in accordance with relevant provisions.
第二条 本办法适用于企业所得税法第三条第二款规定的非居民企业，外国企业常驻代表机构企业所得税核定办法按照有关规定办理。
Article 3:A non-tax-resident enterprise shall keep account books in accordance with the Tax Collection Law and relevant laws and regulations, keep its accounts and do its accounting based on lawful and valid documents, accurately calculate its taxable income based on the principle of the matching of the functions it actually performs and the risks that it bears, and truthfully file and pay enterprise income tax.
第三条 非居民企业应当按照税收征管法及有关法律法规设置账簿，根据合法、有效凭证记账，进行核算，并应按照其实际履行的功能与承担的风险相匹配的原则，准确计算应纳税所得额，据实申报缴纳企业所得税。
Article 4:If a non-tax-resident enterprise has incomplete account books, there are gaps in its documentation that make the checking of its accounts impossible or the accurate calculation and truthful filing of its taxable income is not possible due to another reason, the tax authority shall have the authority to assess its taxable income by one of the following methods.
第四条 非居民企业因会计账簿不健全，资料残缺难以查账，或者其他原因不能准确计算并据实申报其应纳税所得额的，税务机关有权采取以下方法核定其应纳税所得额。
(1) Assessment of taxable income based on total revenue: applicable to non-tax-resident enterprises that can accurately calculate their income or deduce their total revenue by reasonable means but cannot accurately calculate their costs and expenses. The formula therefor is as follows:
（一）按收入总额核定应纳税所得额：适用于能够正确核算收入或通过合理方法推定收入总额，但不能正确核算成本费用的非居民企业。计算公式如下：
taxable income = total revenue × profit rate determined by the tax authority.
应纳税所得额=收入总额×经税务机关核定的利润率
(2) Assessment of taxable income based on costs and expenses: applicable to non-tax-resident enterprises that can accurately calculate their costs and expenses but cannot accurately calculate their total revenue. The formula therefor is as follows:
（二）按成本费用核定应纳税所得额：适用于能够正确核算成本费用，但不能正确核算收入总额的非居民企业。计算公式如下：
taxable income = total of costs and expenses ÷ (1 – profit rate determined by the tax authority) × profit rate determined by the tax authority.
应纳税所得额=成本费用总额/（1－经税务机关核定的利润率）×经税务机关核定的利润率
(3) Assessment of taxable income based on revenue converted from operational expenditures: applicable to non-tax-resident enterprises that can accurately calculate their operational expenditures but cannot accurately calculate their total revenue and their costs and expenses. The formula therefor is as follows:
（三）按经费支出换算收入核定应纳税所得额：适用于能够正确核算经费支出总额，但不能正确核算收入总额和成本费用的非居民企业。计算公式：
taxable income = total of operational expenditures ÷ (1 – profit rate determined by the tax authority – business tax rate) × profit rate determined by the tax authority.
应纳税所得额=经费支出总额/（1－经税务机关核定的利润率－营业税税率）×经税务机关核定的利润率

Article 5:A tax authority may assess a non-tax-resident enterprise’s profit rate based on the following rates:
第五条 税务机关可按照以下标准确定非居民企业的利润率：
(1) for enterprises engaging in project contracting, design and consulting services, a profit rate of 15% to 30%;
（一）从事承包工程作业、设计和咨询劳务的，利润率为15%-30%；
(2) for enterprises providing management services, a profit rate of 30% to 50%; and
（二）从事管理服务的，利润率为30%-50%；
(3) for enterprises providing other services or engaging in business activities other than the provision of services, a profit rate of not less than 15%.
（三）从事其他劳务或劳务以外经营活动的，利润率不低于15%。
If the tax authority has evidence to believe that a non-tax-resident enterprise’s actual profit rate is markedly higher than the foregoing rates, it may assess its taxable income based on a profit rate higher than the foregoing rates.
税务机关有根据认为非居民企业的实际利润率明显高于上述标准的，可以按照比上述标准更高的利润率核定其应纳税所得额。
Article 6:If a non-tax-resident enterprise executes a machinery, equipment or goods sales contract with a tax-resident enterprise and additionally provides services such as equipment installation, assembly, technical training, guidance and supervision but the sales contract does not specify the amount to be charged for the aforementioned services, or if the pricing thereof is unreasonable, the competent tax authority may, depending on the actual circumstances, determine the service revenue by referring to the pricing standards for identical or similar businesses. If there are no standards available for reference, it shall determine the non-tax-resident enterprise’s service revenue based on the principle of not less than 10% of the total sales contract price.
第六条 非居民企业与中国居民企业签订机器设备或货物销售合同，同时提供设备安装、装配、技术培训、指导、监督服务等劳务，其销售货物合同中未列明提供上述劳务服务收费金额，或者计价不合理的，主管税务机关可以根据实际情况，参照相同或相近业务的计价标准核定劳务收入。无参照标准的，以不低于销售货物合同总价款的10%为原则，确定非居民企业的劳务收入。
Article 7:With respect to the revenue derived by a non-tax-resident enterprise from providing services to customers in China, if all of the services are provided inChina, it shall file and pay enterprise income tax in China on the entire amount. If it provides services both inside and outside China, it shall separate its revenue derived in China from that derived outside China based on the places where the services were provided, and file and pay enterprise income tax on the service revenue derived in China. If the tax authority has doubts as to the reasonableness and truthfulness of the separation of the revenue derived inside China from that derived outside China, it may require the non-tax-resident enterprise to provide true and valid proof thereof and, based on factors such as work quantities, hours of work, costs and expenses, reasonably separate its revenue derived inside China from that derived outside China. If the non-tax-resident enterprise fails to provide true and valid proof, the tax authority may deem that all of its services were provided in China, determine its service revenue and levy enterprise income tax on the basis thereof.
第七条 非居民企业为中国境内客户提供劳务取得的收入，凡其提供的服务全部发生在中国境内的，应全额在中国境内申报缴纳企业所得税。凡其提供的服务同时发生在中国境内外的，应以劳务发生地为原则划分其境内外收入，并就其在中国境内取得的劳务收入申报缴纳企业所得税。税务机关对其境内外收入划分的合理性和真实性有疑义的，可以要求非居民企业提供真实有效的证明，并根据工作量、工作时间、成本费用等因素合理划分其境内外收入；如非居民企业不能提供真实有效的证明，税务机关可视同其提供的服务全部发生在中国境内，确定其劳务收入并据以征收企业所得税。
Article 8:If enterprise income tax is levied on a non-tax-resident enterprise by the assessment method, and such enterprise engages in business activities in China that are subject to different determined profit rates and derives taxable income therefrom, each of the same shall be calculated separately and the appropriate profit rates shall be applied thereto to calculate and pay enterprise income tax. If the revenues cannot be calculated separately, the highest profit rate shall apply in calculating and paying enterprise income tax.
第八条 采取核定征收方式征收企业所得税的非居民企业，在中国境内从事适用不同核定利润率的经营活动，并取得应税所得的，应分别核算并适用相应的利润率计算缴纳企业所得税；凡不能分别核算的，应从高适用利润率，计算缴纳企业所得税。

Article 9:A non-tax-resident enterprise that wishes to have tax levied by the assessment method shall complete a Form for Determination of the Method of Levying Income Tax on a Non-tax-resident Enterprise (see the attachment; the Form) and submit it to the competent tax authority. The competent tax authority shall review the industry and the profit rate applicable to the Form submitted by the enterprise and note its comments thereon.
第九条 拟采取核定征收方式的非居民企业应填写《非居民企业所得税征收方式鉴定表》（见附件，以下简称《鉴定表》），报送主管税务机关。主管税务机关应对企业报送的《鉴定表》的适用行业及所适用的利润率进行审核，并签注意见。
If a non-tax-resident enterprise is determined, after review, not to satisfy the conditions for the levy of tax by the assessment method, the competent tax authority shall issue it a Tax Matter Notice informing it of the outcome of the determination within 15 working days after receipt of the Form submitted by the enterprise. If a non-tax-resident enterprise does not receive a Tax Matter Notice within the aforementioned period of time, its levy method shall be deemed to have been approved.
对经审核不符合核定征收条件的非居民企业，主管税务机关应自收到企业提交的《鉴定表》后15个工作日内向其下达《税务事项通知书》，将鉴定结果告知企业。非居民企业未在上述期限内收到《税务事项通知书》的，其征收方式视同已被认可。
Article 10:If a tax authority discovers that the taxable income calculated and filed by a non-tax-resident enterprise in using the assessment method is untrue or is markedly inconsistent with the functions it performs and the risks that it bears, it shall have the authority to adjust the same.
第十条 税务机关发现非居民企业采用核定征收方式计算申报的应纳税所得额不真实，或者明显与其承担的功能风险不相匹配的，有权予以调整。
Article 11:The offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans may determine the applicable determined profit rate range in accordance with Article 5 hereof, and formulate specific operational rules based on these Measures, which they shall submit to the (International Tax Department of the) State Administration of Taxation for the record.
第十一条 各省、自治区、直辖市和计划单列市国家税务局和地方税务局可按照本办法第五条规定确定适用的核定利润率幅度，并根据本办法规定制定具体操作规程，报国家税务总局（国际税务司）备案。
Article 12:These Measures shall be effective as of the date of issuance.
第十二条 本办法自发布之日起施行。
Attachment:Form for Determination of the Method of Levying Income Tax on a Non-tax-resident Enterprise
附件：非居民企业所得税征收方式鉴定表
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bribery; rake-off; handling charge; penalty
Analyzing using business advantages,bribery action,obtaining the benefits for others,crime subject,the rake-off and handling charge,which should be established by legislation:1.We should distinguish the crime of asking bribery from the bribery crime,prescribing different penalty;
通过对利用职务上的便利、受贿行为、为他人谋取利益、犯罪主体、回扣和手续费的分析 ,建议通过立法 :1.将索贿罪与受贿罪分离 ,规定不同的量刑幅度 ;

Terminal Handling Charge (THC); under dispute; container; come into being with; bone of contention
The question of Terminal Handling Charge (THC) is an important matter under dispute in international shipping circles.
THC问题是当前国际航运界的热点问题之一。
Terminal Handling Charge (THC) came into being with the development of container transportation industry. It has been the bone of contention since its appearance from the 1980's. Before the introduction of Terminal Handling Charges (THC),traditional freight rates included both ocean freight charges and terminal charges at ports.
码头作业费(Terminal Handling Charge)是随着集装箱运输方式的出现而产生的概念,自上世纪80年代在欧洲出现时起就一直是船货双方争论的焦点。

injunctive relief
禁止令解除

pledge A as seciruty for B 用A担保B
pledge corporate investments as security for short-term personal bank loan
hypothecation 担保契约

civil action 民事诉讼
criminal violation 刑事犯罪