for permitting a company's share premium account to be applied, to any extent appearing to the Chief Executive in Council to be appropriate, in providing for the premiums payable on redemption or purchase by the company of any of its own shares.

准许在行政长官会同行政会议觉得适当的程度下应用公司的股份溢价帐，提供资金以支付赎回或购买公司本身的任何股份时所须付的溢价。

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

the amount obtained by deducting from its gross premium income the amount of any premiums payable by the company in respect of reinsurance;

从毛保费收入中扣除公司就再保险而须支付的保费后得出的数额；

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

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

Insurance enterprises should include the taxable premium income and pay the business income tax in accordance with the total premium income of the insurance contract.

保险企业应按保险合同的全额保费收入计入应税保费收入，缴纳企业所得税。

© 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

In case a domestic individual pays any insurance premium for foreign exchange life insurance to a domestic insurance operation institution, he/she may pay by purchased or his/her self-owned foreign exchange.

境内个人向境内保险经营机构支付外汇人寿保险项下保险费，可以购汇或以自有外汇支付。

© 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

"adjusted gross premium income" (经调整的毛保费收入) means the sum obtained by dividing the amount of gross premium income in a financial year by the number of days in that financial year and multiplying the result by 365;

“经调整的毛保费收入”（adjusted gross premium income）指在某一财政年度的毛保费收入额除以该财政年度的日数再乘以365后所得出的款项；

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

the proportion of the annual premium income reserved as a provision for future expenses and profit or, if no such provision is made, a statement as to what provision is made;

在全年保费收入中保留作未来开支及利润的准备金的比率或（如没有提供该等准备金）一份说明已提供何种准备金的陈述书；

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

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

Failing to submit relevant insurance clauses and insurance premium rates for filing;

未依法将有关保险条款和保险费率报送备案；

© 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

Insurance Premium = (Cost + Freight) X 3%.

保险费=（货价+运费）X 3%。

© 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

Where the insurance premiums of imported goods cannot be determined or do not actually occur, the customs shall calculate the insurance premiums by 3 %o of "cost and freight".

如果进口货物的保险费无法 确定或者未实际发生，海关应当按照“货价加运费”两者总额的3%。计算保险费，其计算公式 如下：

© 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

The premiums generated from issuing shares above par shall be entered under the capital common reserve fund of the company.

以超过票面金额发行股票所得溢价款列入公司资本公积金。

© 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

take account of all prospective liabilities as determined by the policy conditions for each existing contract, taking credit for premiums payable after the valuation date.

顾及根据每份现有合约的保单条件而厘定的所有预期负债，并计入估值日期后须支付的保费。

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

To date, the premiums charged are small: for an overnight loan of $100 million, even a one-percentage-point spread in the interest rate is only $3000.

到目前为止，收取的利息是很低的：对于一笔1亿美元的隔夜贷款来 说，利率上即便一个百分点的差价也只有3000美元。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

The employing entity shall sign labor contracts with persons from Taiwan, Hong Kong or Macao as hired thereby, and pay the social insurance premiums in light of the Interim Provisions on the Collection and Payment of Social Insurance Premiums.

用人单位与聘雇的台、港、澳人员应当签订劳动合同，并按照《社会保险费征缴暂行条例》的规定缴纳社会保险费。

© 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

The social insurance premiums other than those as prescribed in the aforesaid provisions and tax fees as defaulted by the bankruptcy; and

破产人欠缴的除前项规定以外的社会保险费用和破产人所欠税款；

© 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

The vicarious insurance business of a commercial bank shall be governed by separate assessment, and the agency commission shall not be excluded from the incomes gotten from premiums.

商业银行代理保险业务应当进行单独核算，不得以保费收入抵扣代理手续费。

© 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