暂行条例的英文

英文版如下：Article 1All units and individuals who execute or receive documents in the categories specified in these Regulations within the People`s Republic of China shall be taxpayers subject to stamp tax (hereinafter referred to as `taxpayers`) and shall pay stamp tax in accordance with the provisions of these Regulations.Article 2The following categories of documents shall be regarded as taxable documents:(1) contracts or documents in the nature of a contract with regard to: purchases and sales, the undertaking of processing, contracting for construction projects, property leasing, commodity transport, warehousing loans, property insurance, technology contracts;(2) documents transferring property rights;(3) business account books;(4) certificates evidencing right or licenses; and(5) other documents which the Ministry of Finance determines to be taxable.Article 3According to the nature of the taxable document, taxpayers shall calculate the amount of tax due on the basis of a percentage tax rate or a fixed amount per document. Determination of the specific tax rate or amount of tax shall be made with reference to the Schedule of Tax Items and Tax Rates accompanying these Regulations.No stamp tax shall be due where the amount of tax payable does not exceed one jiao. Where the amount of tax payable is one jiao or more, an odd amount not exceeding five fen shall not be counted; where the odd amount is five fen or more, the tax shall be calculated to the nearest jiao.Article 4The following documents shall be exempt from stamp tax:(1) duplicates or copies of documents on which stamp tax has already been paid;(2) documents executed when property is donated to the government, social welfare units or schools;(3) other documents approved by the Ministry of Finance for exemption from stamp tax.Article 5Measures for the payment of stamp tax shall be implemented whereby taxpayers shall, in accordance with the provisions, compute the amount of tax due and purchase and affix at one time the full corresponding amount of tax stamps (hereinafter referred to as `stamping`).In order to simplify the stamping procedures where the amount of tax is relatively large or where frequent stamping is necessary, taxpayers may apply to the tax authorities to use a tax payment account instead of stamping, or a periodic payment method.Article 6Tax stamps shall be affixed to taxable documents; taxpayers shall cancel each stamp along its border with a seal or a drawn line. Tax stamps that have already been affixed may not be reused.Article 7Tax stamps shall be affixed to taxable documents at the time of execution or upon receipt.Article 8Where the same document is executed by two or more parties and each party is issued a copy, each party shall be responsible for affixing on its own copy the full amount of tax stamps due.Article 9Where a document on which tax stamps have already been affixed is amended, resulting in an increase in the value thereof, additional tax stamps shall be affixed on the document in accordance with the amount of such increase.Article 10The tax authorities shall be responsible for the administration of the collection of stamp tax.Article 11The State Administration of Taxation shall supervise the printing of the tax stamps. The face value of tax stamps shall be denominated in Renminbi.Article 12Units issuing or processing taxable documents shall be responsible for the supervision of taxpayers in respect of the payment of stamp tax in accordance with the law.Article 13Where taxpayers are found to have engaged in any of the following. The tax authorities shall impose penalties according to the seriousness of the case:(1) In the case of a failure to affix tax stamps, or of failure to affix a sufficient amount of tax stamps, on taxable documents the tax authorities, in addition to ordering taxpayers to affix the correct amount of tax stamps, may impose a fine of twenty times or less the amount of tax payable.(2) In the case of a violation of the provisions of Paragraph 1 of Article 6 of these Regulations, the tax authorities may impose a fine often times or less the amount of the tax stamps that were not cancelled by a seal or by a drawn line.(3) In the case of a violation of the provisions of Paragraph 2 of Article 6 of these Regulations, the tax authorities may impose a fine of thirty times or less the amount of tax stamps that have been reused.In a case where tax stamps have been forged, the tax authorities shall submit the matter to the judicial authorities for investigation into criminal liability in accordance with the law.Article 14In addition to being administered in accordance with the provisions of these Regulations, the collection of stamp tax shall be administered in accordance with the relevant provisions of the `Provisional Regulations of the People`s Republic of China for Tax Administration.`Article 15The Ministry of Finance shall be responsible for the interpretation of these Regulations; the Ministry of Finance shall also formulate detailed rules for the implementation of these Regulations.Article 16These Regulations shall become effective as of 1 October 1988.【章名】 STAMP TAX SCHEDULE OF TAX ITEMS AND TAX RATES------------------------------------------------------------------------Tax Category Scope Tax rate Taxpayer------------------------------------------------------------------------1. purchase and supplier contracts; 0.03% of the partiessale contracts; advanced sales; value of the to theinstitutional purchase or contractpurchases; salecombined purchaseand cooperativemanufacturing;assembly;compensation trade;barter andsimilar contracts2. processing processing; 0.05% of partiescontracts special orders; processing fee to therepair and or contracted contractrenovation; receiptsoverhaul;printing;advertising;surveyingand similarcontracts3. survey and survey and design 0.05% of partiesdesign contracts receipts to thecontracts for contractengineeringandconstructionprojects4. construction, construction, 0.03% of partiesinstallation installation and contracted to theand engineering engineering amount contractscontracts contracts5. property leasing of buildings, 0.1% of partiesleasing ocean vessels, motor lease amount; to thecontracts vehicles, aircraft, amounts less contractmachinery, appliances than 1 yuanand other such to be stampedequipment as 1 yuan6. commodity civil aviation; 0.05% of partiesshipping railways; transport to thecontract seatransport; fees contractinland waterways;overland andthrough transport(Where the documents are used as contracts, tax stamps shall be affixedto the documents as in the case of contracts.)7. warehousing warehousing 0.01% of partiescontracts and storage warehousing to theand storage contractfee8. loan banks; including 0.005% of partiescontracts other financial loan amount to theorganization and loanlending agents(except interbankloan agreements)9. property property insurance; 0.003% of partiesinsurance bonding, guarantor; amount to thecontracts surety and credit insured contractundertakings andsimilar insurancecontracts(Where the documents are used as contracts, tax stamps shall be affixedto the documents as in the case of contracts.)10. technology technology 0.03% of partiescontracts development indicated to theand transfer; amount contractconsultingservice andsimilar contracts11. property property 0.05% of partiestransfer ownership indicated executingdocuments transfers; amount thecopyrights; documentstrademarks;patents;licensing andsimilar transferdocuments12. business account books for 0.05% of businessaccounting production and recorded accountingdocuments business operations capital entitiestotal originalcapital andindependentlycontributedcapital;5 yuan for otheraccounting orbookkeepingdocuments13. permits and government issued 5 yuan partylicenses building permits; receivingindustrial, permit orcommercial and licensebusiness licenses;trademark and patentcertificates; landuse permits

据中国政府网消息，《人力资源市场暂行条例》于2018年5月2日国务院第7次常务会议通过，自2018年10月1日起施行。China's cabinet has released a provisional regulation on the human resources market to better support employment and entrepreneurship. It is the country's first administrative regulation on job hunting, hiring, and associated services in the human resources market.国务院发布《人力资源市场暂行条例》，以更好地对就业及创业提供支持。这是我国首次针对人力资源市场的求职、招聘及相关服务发布行政法规。这里的暂行条例（provisional regulation）是指专属全国人民代表大会及其常务委员会立法权的事项，在未制定法律前授权国务院制定的行政法规（administrative regulation）。行政法规中，“条例（regulations）”指对国家或某一地区政治、经济、科技等领域的某些重大事项的管理和处置作出比较全面、系统的规定;是对某机关、组织的机构设置、组织办法、人员配备、任务职权、工作原则、工作秩序和法律责任作出规定或对某类专门人员的任务、职责、义务权利、奖惩作出系统的规定，比如：《计算机软件保护条例（Regulations for the Protection of Computer Software）》；“规定（rules/regulations）”指对某一方面的行政工作作部分的规定，主要用于明确提出对国家或某一地区的政治经济和社会发展的某一方面或某些重大事故的管理或限制,重在强制约束性,比如，《外商投资建筑业企业管理规定（Regulations on Administration of Foreign–Invested Construction Enterprises）》；“办法（measures）”指对某一项行政工作作比较具体的规定，是对国家或某一地区政治、经济和社会发展的有关工作、有关事项的具体办理、实施提出切实可行的措施,重在可操作性,比如：《纺织品出口自动许可暂行办法（Interim Measures for Automatic Export Licensing for Textile Products）》。《人力资源市场暂行条例》规定，用人单位发布或者向人力资源服务机构提供的单位基本情况、招聘人数、招聘条件、工作内容、工作地点、基本劳动报酬等招聘信息，应当真实、合法，不得含有民族、种族、性别、宗教信仰等方面的歧视性内容（discrimination based on ethnicity, race, gender and religion is not allowed in hiring）。下面这些事情，人力资源服务机构不能做：——人力资源服务机构接受用人单位委托招聘人员或者开展其他人力资源服务，不得采取欺诈、暴力、胁迫或者其他不正当手段（fraud, violence, threat or other improper behaviors are not allowed），不得以招聘为名牟取不正当利益，不得介绍单位或者个人从事违法活动。——经营性人力资源服务机构接受用人单位委托提供人力资源服务外包的，不得改变用人单位与个人的劳动关系，不得与用人单位串通侵害个人的合法权益（violating legitimate rights of individuals in collusion with employers is not allowed）。——人力资源服务机构在业务活动中收集用人单位和个人信息的，不得泄露或者违法使用所知悉的商业秘密和个人信息（no business secret and personal information should be leaked or used in an unlawful way）。暂行条例指出，发布的招聘信息不真实、不合法，未依法开展人力资源服务业务的，由人力资源社会保障行政部门责令改正；有违法所得的，没收违法所得（illegal gains confiscated）；拒不改正的，处1万元以上5万元以下的罚款；情节严重的，吊销人力资源服务许可证（human resources service permit revoked）；给个人造成损害的，依法承担民事责任（civil liability）。违反其他法律、行政法规的，由有关主管部门依法给予处罚。