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Where an enterprise establishes a branch operation or premises engaging in production or business operations in an other district, the enterprise must also register its head office's name, address, legal representative, scope of business, main area of bus
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企业在外地设立的分支机构或者从事生产、经营的场所，还应当登记总机构名称、地址、法定代表人、主要业务范围、财务负责人。 |
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Where an enterprise fully contributes its transfer fee of the right to land use, it can, upon the strength of the aforesaid certificates, go to the administrative department of land to apply for a Use Certificate of State-owned Land and may change it for
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企业付清土地使用权出让金后，凭上述证照到土地管理部门中办《国有土地使用证》，根据《国有土地使用证》到商务主管部门换发正式的《外商投资企业批准证书》，再到工商行政管理机关换发与《外商投资企业批准证书》经营期限一致的(《营业执照》，到税务机关办理税务登记。 |
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Where an enterprise is entrusted by a foreign firm with such activities, it should find out through the relevant intellectual property administrative authority or service agency whether the foreign firm is the lawful proprietor of the particular item of i
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企业在接受外商委托从事上述活动时，应当通过有关的知识产权管理部门或者知识产权服务机构查明外商是否为该项知识产权的合法拥有者、是否有权使用，在合同中应约定企业履行合同所进行的定牌加工或制作、发行音像制品活动被第三方指控侵权时的应诉责任以及指控成立时的赔偿责任。 |
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Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost (expense) plus reaso
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企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本(费用)加合理的利润等方法予以核定，确定其应纳税所得额。 |
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Where an enterprise that does not hold a license for the tobacco monopoly production enterprise produces cigarette paper, filter rods, cigarette tow or cigarette manufacturing equipment, the department of tobacco monopoly administration shall order it to
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无烟草专卖生产企业许可证生产卷烟纸、滤嘴棒、烟用丝束或者烟草专用机械的，由烟草专卖行政主管责令停止生产上述产品，没收违法所得，可以并处罚款。 |
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Where an enterprise, an undertaking, a government department or a social organization commits a crime of smuggling, criminal sanctions shall be imposed on the person in charge and the person directly responsible for the offence by the judicial organ, a fi
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企业事业单位、国家机关、社会团体犯走私罪的，由司法机关对其主管人员和直接责任人员依法追究刑事责任；对该单位判处罚金，判处没收走私货物、物品、走私运输工具和违法所得。 |
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Where an insurance company chooses overseas trustees to manage its foreign exchange insurance funds, the insurance company shall give enough consideration to the management risks and moderately diversify the funds for entrustment to different trustees.
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选择境外受托人管理保险外汇资金，应当充分考虑管理风险，委托管理的外汇资金应当适度分散。 |
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Where an insurance company invests in the bonds that the Chinese government or Chinese enterprises issue overseas, the balance of these bonds shall be calculated at cost and not exceed the amount of foreign exchange payment for investment approved by the
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（七）保险公司投资中国的政府或者企业在境外发行债券的余额，按成本价格计算，不得超过国家外汇局核准的投资付汇额度。 |
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Where an insurance is effected at a premium to be arranged, and no arrangements is made, a reasonable premium is payable.
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在待安排的保险费倘未确定而保险业已生效之场合，被保险人应支付合理的保险费。 |
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Where an invention-creation was made on the basis of an inventor's or designer's proposal adopted by the entity to which he belongs, the state-owned enterprise or institution which has been granted a patent right shall award to him a money higher prize li
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由于发明人或者设计人的建议被其所属单位采纳而完成的发明创造，被授予专利权的国有企业事业单位应当从优发给奖金。 |
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Where an offer is made by means of instantaneous communication, such as telephone or facsimile, etc. the time limit for acceptance shall accrue from the moment that the offer reaches the offeree.
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要约以电话、传真等快速通讯方式作出的，承诺期限自要约到达受要约人时开始计算。 |
