If its registered capital exceeds 10 million Yuan, for the excess sum, the fee shall be paid at 0.4%o of the total amount of the registered capital.

缴纳；注册资本超过 1000万元的，超过部分按0.4^。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Where the time of payment of the storage fee is not agreed or the agreement is not clear, nor can it be determined in accordance with Article 61 of this Law, the storage fee shall be paid at the same time the deposit is retrieved.

当事人对支付期限没有约定或者约定不明确，依照本法第六十一条的规定仍不能确定的，应当在领取保管物的同时支付。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

So the certificate would not be issued unless the land price of 10,000 square meters was paid off.

故坚持10,000平方米土地价交清后再办证。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 30.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 30.04.2011

money paid to the Council by way of donations, fees, subscriptions, rent and interest;

以捐款、费用、订费、租金及利息等方式付予委员会的款项；

http://www.legislation.gov.hk/eng/index.htm 07.11.2011

http://www.legislation.gov.hk/eng/index.htm 07.11.2011

if there are more than 3 directors, the aggregate amount of the emoluments of the 3 highest-paid directors;

如超过3名董事，则领取最高酬金的3名董事的酬金总额；

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

voluntary contributions paid as an employer to a mandatory provident fund scheme,

以雇主身分支付予强制性公积金计划的自愿性供款，

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

Individual income tax shall be paid on the following categories of individual income:

下列各项个人所得，应纳个人所得税：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

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http://www.fdi.gov.cn/index.htm 17.05.2011

Any enterprise holding the patent right may include the said money prize paid to such inventors or designers into its production cost; any institution holding the patent right may disburse the said money prize out of its operating expenses.

发给发明人或者设计人的奖金，企业可以计入成本，事业单位可以从事业费中列支。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 26.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 26.04.2011

For taxpayers who purchase goods or receive taxable services (hereinafter referred to as 'purchasing goods or taxable services'), VAT paid or borne shall be the input tax.

纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务〉，所支付或者 负担的增值税额为进项税额。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

a person committed to prison in default of payment of a sum adjudged to be paid by a conviction shall be treated as serving a sentence of imprisonment; and

任何人因欠缴依据某项定罪所判定须缴付的款项而被押交监狱，须视为正服监禁刑 罚；及

http://www.legislation.gov.hk/eng/index.htm 20.11.2011

http://www.legislation.gov.hk/eng/index.htm 20.11.2011

that a person has not paid all tax assessed upon him; and

某人没有缴清其获评定的所有税款；及

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

A pension granted under this section shall be paid in monthly instalments, or less frequently if so requested by the recipient.

根据本条批予的退休金须按月支付；如收受人提出要求，则可隔较长的期间支付。

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

the period in respect of which such rent was paid; and the date of payment.

所缴付租金关乎的期间；及缴付日期。

http://www.legislation.gov.hk/eng/index.htm 04.09.2011

http://www.legislation.gov.hk/eng/index.htm 04.09.2011

28 days before the day by which the provisional profits tax is to be paid; or

该暂缴利得税的缴税日期前28天；或

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

Usual profits and general expenses (including direct and indirect expenses) as well as the generally paid commission of the goods of the same grade or same kind as those goods when they are sold at the first sales link within China;

同等级或者同种类货物在境内第一销售环节销售时，通常的利润和一般费用（包括 直接费用和间接费用〉以及通常支付的佣金；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011