一点点法律英语资料，有兴趣的可以看下~~~
昨天祈求了下好运。
结果电梯能用了，电视线安了，租房合同也被我找到了。。。
感激涕零啊~~~~~~~~~~~~
本来周末准备好好休息的。可是准备补眠白天却睡不着。强迫睡却头痛。
就不睡算了。
来发个帖子，积攒人品，有兴趣的学一下~~~~~
Taxation, Foreign Exchange Control and Insurance
7。.1法规条文
1． 合营企业应当按照中华人民共和国有关法律的规定，缴纳各种税款。
Joint venture shall pay taxes in accordance with the provisions of the relevant laws of the People’s Republic of China.
2． 合营企业的职工应当按照《中华人民共和国个人所得税法》缴纳个人所得税。
Staff and workers of joint venture shall pay individual income tax in accordance with the Individual Income Tax Law of the People’s Republic of China.
3． 合营企业进口下列物资，依照中国税法的有关规定减税、免税：
Taxes on the following materials imported by a joint venture shall be reduced or exempted in accordance with the relevant provisions of the Chinese tax law:
［注］“减税、免税”指“…的税款予以减少、免除”，因此，翻译这个句子，英语应以“税”作主语，“减”和“免”为谓语动词。下文中“上述减税、免税进口物资”，亦按同样方法翻译。
“减税、免税”中的顿号“、”(英语中无此标点符号)表示“或者”，译文需要用or明确表达这个意思。
汉语的顿号也可以表示“和”，如：
公司的一切凭证、帐簿、报表用中文和英文制作。/ All vouches, account books and statements of the company shall be prepared both in Chinese and in English.
至于在句子中这究竟是表“或者”还是“和”，要根据具体情况作出合理合理判断，而后相应地用or或and来译出其所表示的意思。
(1) 按照合同规定作为外国合营者出资的机器设备、零部件和其他物料(其他物料系指合营企业建厂(场)以及安装、加固机器所需材料，下同)；
machinery and equipment, spare and components, and other goods( “other goods” shall, herein and hereinafter, mean materials needed by a joint venture t build its factory or site and to install and consolidate the machinery ) contributed by the foreign party to the joint venture as investment under the joint venture contract.
［注］“下同”，为附注语，表“下文所指与此处相同”，相当于same as below; similarly hereinafter的意思。但此处括号内的译文中，herein and hereinafter两个词转用，既表“此处”，又表“此后”，完整地表达了“下同”的含义。
(2) 合营企业以投资总额以内的资金进口的机器设备、零部件和其他物料。
(2) machinery and equipment, spare parts and components, and other goods imported with funds out of the total investment of a joint venture.
［注］“以投资总额以内的资金”与其照字面译成with funds within the total investment, 不如译成with funds out of the total investment更为清晰、表述也更为顺当。
(3) 经审批机构批准，合营企业以增加资本所进口的国内不能保证生产供应的机器设备、零部件和其他物料；
(3) machinery and equipment, spare parts and components, and other goods imported by a joint venture with additional capital and upon approval by the examination and approval authority, the production and supply of which cannot be guaranteed in China.
［注］为与上面两款的行文在修辞上保持一致，“经审批机构批准”就作为后置状语处理，与另一状语“以增加资本”一起修饰“进口”。 注意，“国内不能保证生产供应的”这个定语的翻译，用的是英语of which定语从句。
(4) 合营企业为生产出口产品，从国外进口的原材料、辅料、元器件、零部件和包装物料。
(4) raw materials , auxiliary materials, components, elements, spare parts, and packing materials imported by a joint venture for production of export goods.
上述减税、免税进口物资，经批准在中国国内转卖或者转用于在中国国内销售的产品，应当照章纳税或者补税。
When the above-mentioned materials on which taxes are reduced or exempted are approved for resale in China or used for products to be sold in China, taxes shall be paid or the balance in tax payment shall be made up in accordance with the rules and regulations.
［注］(a) “补税”此处指“补足先前减去的税款”，译成英语时必须使用“加词”的办法(即补上应纳的“差额”)，把意思表达清楚：the balance in tax payment shall be made up. Make up的意思是“补足”、“弥补”。如：
We still need ＄10,000 to make up the sum required. /
我们还需要一万美元才能达到所需的款额。
除了表示“补足”的意义外，“补”字还有事后做(本应事先做的)事情这个意思，如补办、补发等。这样的补需要用不同的英语词来翻译。如
证书遗失，不予补办。/ The certificate will not be reissued if lost.
增加的工资将在下个月第一个工作日补发。/ The increased wages will be paid retrospectively on the first working day of next month.
(b) “照章”英语表达为in accordance with the (rules and) regulations, 如：
违规经营者，照章罚款。/
Those who operate in contravention of the rules shall be subject to a fine in accordance with the regulations.
4 合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。
Taxes on export products manufactured by a joint venture other than those restricted by China shall be reduced, exempted or refunded in accordance with the relevant provisions of the Chinese tax law.
5
合营企业的一切外汇事宜，按照《中华人民共和国外汇管理条例》和有关管理办法的规定办理。
All matters relating to foreign exchange of joint ventures shall be handled in accordance with the Regulations of the People’s Republic of China on Foreign Control and the provisions of relevant administrative measures.
6． 合营企业凭营业执照，在境内银行开立外汇账户和人民币账户，由开户银行监督收付。
A joint venture shall, on the strength of its business license, open accounts in foreign exchange and in Renminbi with banks in China, which shall supervise its receipts and payments.
7． 合营企业在国外或港澳地区的银行开立外汇账户，应当经国家外汇管理局或者其分局批准，并向国家外汇管理局或者其分局报告收付情况和提供银行对账单。
Approval from the State Administration of Exchange Control or one of its branches shall be required for a joint venture to open a foreign exchange account with a bank overseas or in Hong Kong SAR or Macao SAR, and the joint venture shall report its receipts and payments and provide the bank statements to the State Administration of Exchange Control or its branches.
8． 合营企业在国外或者港澳地区设立的分支机构，其年度资产负债表和年度利润表，应当通过合营企业报送国家外汇管理局或者其分局。
Branches set up by a joint venture in foreign countries or in Hong Kong SAR or Macao SAR shall their annual balance sheets and annual profit statements to the State Administration of Exchange Control or its branches through the joint venture.
9． 合营企业根据经营业务的需要，可以向境内的金融机构申请外汇贷款和人民币贷款，也可以按照国家有关规定从国外或者港澳地区的银行借入外汇资金，并向国家外汇管理局或者其分局办理登记或者备案手续。
A joint venture may, in light of its operation needs, apply with financial institutions in China for loans in foreign exchange and in Renminbi.
It may also borrow funds in foreign exchange from banks abroad or in Hong Kong SAR or Macao SAR in accordance with the relevant stipulations of the State, and carry out the procedures for registration or filing for the record with the State Administration of Exchange Control or one of its branches.
10．合营企业的外籍职工和港澳职工的工资和其他正当收益，依法纳税后，减去在中国境内的花费，其剩余部分可以按照国家有关规定购汇汇出。
After paying taxes on their salaries and other legitimate incomes according to law and deducting their expenses in China, foreign employees and employees form Hong Kong SAR and Macao SAR may remit the remainder or their foreign exchange out of China in accordance with the relevant stipulations of the State.
11．合营企业和各项保险应向中国境内的保险公司投保。
Joint venture shall take out various insurance policies with insurance companies in China.
［注］“投保”为保险业用语，英语表达是take out an insurance policy或buy insurance。
7。.2合同条款
1．公司应根据中国的有关法律法规和工业园区的有关政策(或适用政策)，就其经济活动缴纳税收并享受税收优惠待遇。
The Company shall pay taxes and enjoy preferential tax treatment in respect of its economic activities in accordance with relevant laws and regulations of the PRC and the relevant polices of ( or applicable in ) the Industrial Park.
2．公司职工应按中国的有关法律法规缴纳个人所得税。公司外籍员工的所有利润和工资可以自由地汇出中国，但与税收、外汇管理有关的事宜须按中国的有关法律法规办理。
The staff
and workers of the Company shall pay individual income tax in accordance with relevant PRC laws and regulations.
All profits and salaries of the expatriate staff of the Company may be freely remitted out of the PRC, provided that matters relating to taxation and foreign exchange control shall be handled in accordance with the relevant laws and regulations of the PRC.
3．公司的一切外汇事项，应根据《中华人民共和国外汇管理条例》和中国其他有关法律法规的有关规定办理。
All foreign exchange matters of the Company shall be handled in accordance with the relevant provisions of the Regulations of the People’s Republic of China on Foreign Exchange Control and other relevant PRC laws and regulations.
4．公司的所有外汇交易，应通过中国银行或国家外汇管理局授权的其他银行办理。
All transactions of the Company’s foreign exchange shall be handled through the Bank of China or other banks authorized by the State Administration of Exchange Control.
5．公司及本合同各方可以按有关中国法律规定汇出其合法外汇收入及开支，其中包括但不限于：
(1)
本合同各方向公司提供的股东贷款及有关利息；
(2)
本合同各方依法纳税后所得的利润；
(3)
本合同各方转让其股权应得的款项；
(4)
公司结算清理后，本合同各方应得的款项。
The Company and the Parties to this Contract may remit their lawful incomes and expenditures in foreign exchange out of the PRC in accordance with the regulations of the relevant Chinese laws, including but not limited to:
(1)
the shareholder’s loans provided by the Parties hereto the Company and the interests thereon;
(2)
the profits earned by the parties hereto after taxes have been paid according to law;
(3)
the amounts receivable by the Parties hereto for the transfer of their equity interests; and
(4)
the amounts receivable by the Parties hereto after the settlement and liquidation of the Company.
［注］(a) “本合同各方”翻译时，为避免过多重复，宜以the Parties hereto代替the Parties to this Contract.
(b) “应得的款项”应使用会计术语amounts receivable来翻译；与此相对应，“应付款项”为amounts payable.
6． 在中国法律许可的范围内，合营公司付给乙方的一切款项应以美元支付。如果是以人民币结算，合营公司应安排通过有关外汇银行，按照支付日中国人民银行公布的美元买入和卖出汇价的中间价将该等人民币兑换为美元，向乙方支付美元。但根据中国法律，将人民币兑换成美元和/或美元汇至境外所发生的税费(包括但不限于汇兑手续费、预扣税等)均由乙方承担。
To the extent permitted by the PRC Law, all payments by the JV Company to Party B shall be made in U.S. Dollars.
In case of Renminbi settlement the JV Company shall arrange for payments to be made to Party B in U.S. Dollars through the relevant foreign exchange bank by converting such Renminbi into U.S. Dollars at the middle price between the buying and selling rates for U.S Dollars published by the People’s Bank of China on the date of payment, provided that all taxes and expenses incurred in converting Renminbi into U.S. Dollars and/or remitting U.S. Dollars out of the PRC(including but not limited to foreign exchange remittance fees and withholding taxes )shall be borne by Party B under the PRC Law.
［注］ 从本条第二句译文，可以看出英语与汉语的句子有两个方面不同。其一是，“如果是以人民币结算”没有以if引起的状语从句来翻译，而是译成in case of的介词短语，体现了翻译的灵活和多样性。其二、英语句子成分的安排与汉语句子有明显的差异。汉语原句显示的是典型的汉语句式：主语——状语——谓语；而英语译文也是典型的英语句型：主语—谓语—状语。从英语的表达方式看，主要信息(合营公司应向乙方支付美元)出现在句子的前部，次要信息(“通过”“按照”等状语)则放在后面。在翻译《实践中， 如果能按照英语句子的这一结构特点来处理类似上面的汉语句子，所形成的英语句子就能做到既自然又顺当。
7． 公司需求的各种保险，应向在中国注册的保险公司购买。如果中国注册的保险公司在险种和保险范围方面达不到公司的要求，公司可在中国法律允许的范围内，在中国境外投保。公司开业前，应与有关保险公司办妥中国雇员的保险，包括人身伤害保险。
The various types of insurance required by the Company shall be purchased from insurance companies registered in the PRC.
If insurance companies registered in the PRC are unable to meet the Company’s requirements in respect of the types of insurance and scope of coverage, the Company may purchase such insurance policies outside the PRC to the extent permitted by the PRC law.
Prior to commencing operations, the Company shall complete the formalities for taking out insurance policies for its Chinese employees, including coverage against bodily injury, with the relevant insurance companies.
［注］(a) “在…方面”用in respect of / with respect to来表达最为恰当，如：
这将在大气污染方面引起诸多问题。/ This will raise a lot of problems in respect of atmosphere pollution.
(b) “办妥”在不同的上下文中有不同的理解和翻译。在这里，“办妥中国雇员的保险”相当于“办完为中国雇员投保的手续”。
( c ) “人身伤害保险”指的承保范围包括“人身伤害”，此处，保险须用保险术语coverage来表达: coverage against bodily injury.
8． 合营公司应从中国境内声誉良好的保险公司购买能给予合营公司足够保障的保险。具体的保险险种、价值和期限经与保险公司协商后由董事会讨论决定。
The JV Company shall purchase from a reputable insurance company operating in the PRC insurance policies that are capable of providing adequate protection to the JV Company.
The specific types, amounts and periods of insurance shall be determined by the Board after consultation with the insurance company.
［注］按上述第6条的注解提到的英语句子的一般规律，“从中国境内声誉良好的保险公司”这个状语应放在动宾词组“购买保险”之后。但在这个句子里，宾语“保险”前面有一带动宾词组的定语“能够给予合营公司足够保障的”，如用通常的办法来安排这个状语，就会使定语远离它所修饰的名词，“保险”，产生一个定语无所适从、意义含混不清的句子：The JV Company shall purchase insurance policies from a reputable insurance company operating in the PRC that are capable of
providing adequate protection to the JV Company. 而如果为了使定语从句紧随所修饰的名词，把状语挪到句末，则会产生一个结构不严谨、且可能引起歧义的句子：The JV Company shall purchase insurance policies that are capable of providing adequate protection to the JV Company from a reputable insurance company operating in the PRC. 该句的毛病在状语 from a reputable insurance company operating in the PRC与其所修饰的动词purchase太远，却紧随与之毫无关系的providing adequate protection to the JV Company, 按英语句子相关成分就近修饰的规律，这个状语位置显然偏离了所修饰的对象。
要纠正上述偏差，惟一可行的方法是把状语from a reputable insurance company operating in the PRC插在purchase和它的宾语insurance policies之间，这样，既能明确状语所修饰的对象，又能使后置定语与所修饰的名词紧紧相连。
7。.3 翻译技巧 语态转换
1．带有被动标记的被动句译成被动句
(1) 正、副总经理的薪金待遇由董事会决定。
The salaries and benefits of the general manager and the deputy general manager shall be decided by the board of directors.
（2）罪犯被当地警察逮捕了。
The criminal was arrested by the local police.
(3) 合营公司为中国法人，受中国法律管辖和保护。
The joint venture company is a legal person in China, who shall be governed and protected by Chinese law.
(4)
双方因本合同引起的一切争议，应首先通过友好协商予以解决。
All disputes between the parties arising from this Contract shall first be resolved through friendly consultation.
2． 没有被动标记但含有被意义的句子译成被动句
(1)
公司所有的外汇交易，应通过中国银行或国家外汇管理局授权的其他银行办理。
All transactions of the Company’s foreign exchange shall be handled through the Bank of China or other banks authorized by the State Administration of Exchange Control.
(2)
合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。
Taxes on export products manufactured by a joint venture other than those restricted by China shall be reduced, exempted or refunded in accordance with the relevant provisions of the Chinese tax law.
(3)
公司外籍员工的所有利润和工资可以自由地汇出中国，但与税收、外汇管理有关的事宜须按中国的有关法律法规办理。
All profits and salaries of the expatriate staff of the Company may be freely remitted out of the PRC, provided that matters relating to taxation and foreign exchange control shall be handled in accordance with the relevant laws and regulations of the PRC.
(4)
人脑和电脑的差异可以概括为一个词：复杂性。
The difference between a human brain and a computer can be summarized in one word: complexity.
(5) 本国2003年失业率可望保持稳定。
The unemployment rate of this country is expected to remain stable for 2003.
(6) 现在，她的歌十分走红，每天都在电台播放。
Nowadays, her song are so popular that they are played on the radio every day.
3． 主动句译成被动句
(1) 经纪人按买家和卖家的吩咐进行交易，从中收取佣金。
The broker was paid commission by the buyer and the seller for executing their orders.
(本句汉语句子用英语被动语态翻译，既突出了句子的重心上“收取佣金”，又使英语译文简洁流畅。如按原句的结构用主动语态直译，英语句子应显得死板、罗嗦。)
(2) 帷幕拉开了，神秘感正在消失。
The curtain has parted, the mystery is being dispelled.
(如有主动式is disappearing来翻译“正在消失”，意思有出入，仿佛“神秘感自行消失”，况且作为完成的动作，disappear是不能用进行时的。译文用is being dispelled，表示随戏剧情节的进一步展开，观众心中的神秘感正在被消除。在这里，英语句子里使用被动语态是很恰当的。)
(3) 我们都认为，有了警惕和实力，用你们的话来说，就可以推迟战争；用我们的话来说，就可以避免战争。
We both believe that through vigilance and strength, in your words, a war can be postponed, and in our words, war can be avoided.
(在汉语句子里，“推迟战争”、“避免战争”没有逻辑主语，无法译成英语的主动语态。在这种情况下，用被动语态翻译最符合英语表达方式。)
(4) 我们今天在这里所讲的话，人们不会长久地记住。
What we say here today will not be long remembered.
(如果在英语句子里用泛指的people作主语，远不如将原句里宾语“我们今天在这里所讲的话”转换为英语译句的主语what we say here today,这样既突出句子的主要信息，又符合英语的表达方式。)
(5) 那时候，人们对体力劳动非常看重。
At that time, manual labor was highly valued.
(出于上面第四句同样的考虑，本句也译成被动句。)
(6) 据报道，有5人死于那次交通事故。
It is reported that five people were killed in the traffic accident.
(没有主语的“报道”、“据说”“据传” “必须指出”这一类汉语表达方式，通常用
It is reported/said/rumored that …, It must be pointed out that…等被动语态句型来翻译。)
