In order to strengthen the value-added tax (VAT) administration on the extended scope for input VAT credit for some industries in the Northeast region, a circular is hereby given on relevant issues:

为加强东北地区部分行业扩大增值税进项税额扣税范围增值税管理，现就有关问题明确 如下：

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The guaranteed scope of a pledge shall conclude the master obligatory right and its interest, contractual fine, damage compensation, expense for keeping the pledgings and expense for realization of pledge.

质押担保的范围包括主债权及利息、违约金、损害赔偿金、质物保管费用和实现质权的费用。

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The cost-revenue ratio of a state-owned commercial bank shall be controlled in the scope of 35% to 45% from the next year after financial reorganization.

国有商业银行从财务重组次年起成本收入比应控制在35%～45%之间。

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The accreditation certificates shall include the scope, standards and fields of accreditation and the period of validity.

认可证书应当包括认可范围、认可标准、认可领域和有效期限。

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Where the branches of solely foreign-invested banks and Chinese-foreign equity joint banks carry out business within the scope of authorization of the head offices, the liabilities shall be undertaken by the head offices thereof.

外商独资银行、中外合资银行的分支机构在总行授权范围内开展业务，其民事责任由总行 承担。

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risks of loss to the persons insured attributable to interruptions of the carrying on of business carried on by them or to reduction of the scope of business so carried on;

受保人因所经营的业务受阻，或所经营的业务 规模缩减而造成损失的风险；

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The application shall be within the scope of review of the Board;

(三）属于商标评审委员会的评审范围；

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Other administrative departments concerned under the State Council shall be responsible for the relevant science and technology progress work within the scope of their functions and responsibilities as prescribed by the State Council.

国务院其他有关行政部门，依照国务院规定的职责范围负责有关的科学技术进步工作。

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The company's business scope shall be defined in its articles of association and shall be registered according to law.

公司的经营范围由公司章程规定，并依法登记。

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The matters subject to incorporation registration of branch or representative institutions of a fund include: the name, the domicile, the business scope of public benefit activities and the person in charge.

基金会分支机构、基金会代表机构设立登记的事项包括：名称、住所、公益活动的业务 范围和负责人。

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The matters subject to incorporation registration of a fund include: the name, the domicile, the type, the purposes, the business scope of public benefit activities, the original fund amount and the legal representative.

基金-设立登记的事项包括：名称、住所、类型、宗旨、公益活动的业务范围、原始基 金数额和法定代表人。

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The scope of tax refund (exemption) of exported goods, the tax refund rate and the methods for tax refund (exemption) shall be subject to relevant provisions of the state.

出口货物的退（免）税范围、退税率和退（免）税方法，按国家有关规定执行。

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The guaranteed scope of a lien shall conclude the master obligatory right and its interest, contractual fine, damage compensation, expense for keeping the subject with a lien and expense for realization of the right of lien.

留置担保的范围包括主债权及利息、违约金、损害赔偿金，留置物保管费用和实现留置权的费用。

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Those who fail to file an application for determination shall not implement the taxation provisions on enlarging the VAT deduction scope.

凡未提出认定申请的，不得执行扩大增值税抵扣范围的税收规定。

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The real-time market information will be transferred by the communications system allowed by this Exchange, and the members may use it under the scope permitted by this Exchange.

即时行情通过本所许可的通信系统传输，会员应在本所许可的范围内使用。

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