第一篇：(法律文本英語(yǔ)翻譯)保稅區(qū)外匯管理辦法

保稅區(qū)外匯管理辦法

第一條

為了完善保稅區(qū)外匯管理，促進(jìn)國(guó)民經(jīng)濟(jì)健康發(fā)展，根據(jù)《中華人民共和國(guó)外匯管理?xiàng)l例》及國(guó)家其他有關(guān)法律、法規(guī)的規(guī)定，制定本辦法。

第二條

本辦法所稱保稅區(qū)，是指經(jīng)國(guó)務(wù)院批準(zhǔn)在中華人民共和國(guó)境內(nèi)（以下簡(jiǎn)稱境內(nèi)）設(shè)立的、海關(guān)實(shí)行封閉監(jiān)管的特定區(qū)域。

第三條

本辦法所稱區(qū)外是指境內(nèi)保稅區(qū)以外的其他地區(qū)。

第四條

本辦法所稱區(qū)內(nèi)機(jī)構(gòu)，是指設(shè)在保稅區(qū)內(nèi)的行政管理機(jī)構(gòu)、企業(yè)、事業(yè)單位及其他經(jīng)濟(jì)組織。

前款所稱區(qū)內(nèi)企業(yè)是指在保稅區(qū)注冊(cè)的中資企業(yè)和外商投資企業(yè)。

第五條

保稅區(qū)外匯管理機(jī)關(guān)為國(guó)家外匯管理局及其分支機(jī)構(gòu)（以下簡(jiǎn)稱外匯局）。

第六條

有關(guān)保稅區(qū)的外匯收支與外匯經(jīng)營(yíng)活動(dòng)，應(yīng)當(dāng)遵照本辦法規(guī)定辦理。

第七條

保稅區(qū)與境外之間的一切經(jīng)濟(jì)往來(lái)，必須以外幣計(jì)價(jià)結(jié)算，不得以人民幣計(jì)價(jià)結(jié)算。

保稅區(qū)與區(qū)外之間保稅貨物項(xiàng)下交易，必須以外幣計(jì)價(jià)結(jié)算，不得以人民幣計(jì)價(jià)結(jié)算；非保稅貨物項(xiàng)下交易，可以以外幣計(jì)價(jià)結(jié)算，也可以以人民幣計(jì)價(jià)結(jié)算；服務(wù)等非貿(mào)易項(xiàng)下交易應(yīng)當(dāng)以人民幣計(jì)價(jià)結(jié)算。

區(qū)內(nèi)企業(yè)之間以及保稅區(qū)之間的交易，可以以外幣計(jì)價(jià)結(jié)算，也可以以人民幣計(jì)價(jià)結(jié)算；區(qū)內(nèi)行政管理機(jī)構(gòu)的各項(xiàng)規(guī)費(fèi)應(yīng)當(dāng)以人民幣計(jì)價(jià)結(jié)算。保稅區(qū)與出口加工區(qū)、上海鉆石交易所等海關(guān)實(shí)行封閉管理的特定區(qū)域之間的經(jīng)濟(jì)交易，視同保稅區(qū)之間的經(jīng)濟(jì)交易。

第八條

銀行應(yīng)當(dāng)按照本辦法及其他有關(guān)外匯管理規(guī)定為區(qū)內(nèi)企業(yè)開立、關(guān)閉外匯賬戶，辦理結(jié)匯、售匯和外匯收支手續(xù)，審核并留存有關(guān)憑證和單據(jù)備查，按規(guī)定向外匯局報(bào)送報(bào)表和信息等資料。

第九條

區(qū)內(nèi)機(jī)構(gòu)的外匯收入，應(yīng)當(dāng)及時(shí)調(diào)回境內(nèi)；未經(jīng)外匯局批準(zhǔn)，不得存放在境外。

第十條

區(qū)內(nèi)與境外之間的所有經(jīng)濟(jì)交易，區(qū)內(nèi)機(jī)構(gòu)均應(yīng)當(dāng)按照規(guī)定辦理國(guó)際收支統(tǒng)計(jì)申報(bào)手續(xù)；區(qū)內(nèi)與境內(nèi)區(qū)外的所有經(jīng)濟(jì)交易，區(qū)內(nèi)、區(qū)外機(jī)構(gòu)均不需辦理國(guó)際收支統(tǒng)計(jì)申報(bào)手續(xù)。

第二章

外匯登記及外匯年檢

第十一條

區(qū)內(nèi)企業(yè)應(yīng)當(dāng)自領(lǐng)取工商營(yíng)業(yè)執(zhí)照之日起30個(gè)工作日內(nèi)，持營(yíng)業(yè)執(zhí)照及副本、經(jīng)批準(zhǔn)的合同、章

程以及組織機(jī)構(gòu)代碼證書（外商投資企業(yè)還需提供審批機(jī)關(guān)對(duì)設(shè)立該企業(yè)的批準(zhǔn)文件）等材料，向外匯局申請(qǐng)辦理外匯登記手續(xù)，并如實(shí)填寫《基本情況登記表》。

外匯局審核上述材料無(wú)誤后，向區(qū)內(nèi)企業(yè)頒發(fā)《保稅區(qū)外匯登記證》（以下簡(jiǎn)稱《登記證》）?！兜怯涀C》由國(guó)家外匯管理局統(tǒng)一設(shè)計(jì)，各外匯局自行印制，不得偽造、涂改，不得出租、出借、轉(zhuǎn)讓、出賣給其他單位使用。

第十二條

區(qū)內(nèi)企業(yè)辦理外匯登記手續(xù)后，有變更名稱、地址、經(jīng)營(yíng)范圍或者發(fā)生股權(quán)轉(zhuǎn)讓、增資、合并及分立等情況的，應(yīng)當(dāng)在辦理工商登記變更后30日內(nèi)將有關(guān)材料報(bào)外匯局備案，并辦理外匯登記變更手續(xù)。

第十三條

區(qū)內(nèi)企業(yè)經(jīng)營(yíng)期滿或者因故導(dǎo)致經(jīng)營(yíng)終止，經(jīng)審批機(jī)關(guān)批準(zhǔn)解散的，應(yīng)當(dāng)在審批機(jī)關(guān)批準(zhǔn)之日起30個(gè)工作日內(nèi)向外匯局交回《登記證》，辦理外匯登記注銷手續(xù)；需匯出清算結(jié)業(yè)資金的，應(yīng)當(dāng)在向外匯局申請(qǐng)匯出清算結(jié)業(yè)資金時(shí)，交回《登記證》，辦理外匯登記注銷手續(xù)，憑外匯局“資本項(xiàng)目外匯業(yè)務(wù)核準(zhǔn)件”辦理資金匯出手續(xù)。

第十四條

區(qū)內(nèi)企業(yè)遺失《登記證》，應(yīng)當(dāng)在登報(bào)聲明后5個(gè)工作日內(nèi)向外匯局報(bào)告，外匯局憑遺失聲明給予補(bǔ)發(fā)。

第十五條

外匯局應(yīng)當(dāng)在每年第一季度對(duì)區(qū)內(nèi)企業(yè)的外匯收支和外匯經(jīng)營(yíng)情況按年度進(jìn)行外匯檢查。外匯局在外匯年檢后，將檢查結(jié)果在《登記證》中進(jìn)行批注。

第十六條

區(qū)內(nèi)企業(yè)辦理外匯收支業(yè)務(wù)，應(yīng)當(dāng)憑年檢有效的《登記證》和規(guī)定的有效憑證及商業(yè)單據(jù)辦理。不能提供有效《登記證》的，銀行不得直接為其辦理結(jié)匯、售匯及外匯收付手續(xù)。

對(duì)未辦理年檢、未通過(guò)年檢或者不能提供有效《登記證》的區(qū)內(nèi)企業(yè)，由外匯局限期整改；整改期間，其外匯收支由外匯局逐筆審核真實(shí)性，銀行憑外匯局核準(zhǔn)文件辦理。

第三章 外匯賬戶的開立、使用及管理

第十七條

區(qū)內(nèi)企業(yè)開立外匯賬戶，應(yīng)當(dāng)持《登記證》和有關(guān)外匯賬戶管理辦法規(guī)定的相關(guān)材料向注冊(cè)地外匯局申請(qǐng)。持外匯局核發(fā)的“開戶通知書”和《登記證》開立經(jīng)常項(xiàng)目外匯賬戶，持外匯局核發(fā)的“資本項(xiàng)目外匯業(yè)務(wù)核準(zhǔn)件”和《登記證》開立資本項(xiàng)目外匯專用賬戶。

區(qū)內(nèi)企業(yè)的經(jīng)常項(xiàng)目外匯賬戶應(yīng)當(dāng)在注冊(cè)地銀行開立，原則上只能開立一個(gè)經(jīng)常項(xiàng)目外匯賬戶。

區(qū)內(nèi)企業(yè)資本項(xiàng)目外匯專用賬戶可以在注冊(cè)地開立，也可以在注冊(cè)地以外地區(qū)開立。區(qū)內(nèi)企業(yè)在注冊(cè)地以外地區(qū)開立資本項(xiàng)目外匯專用賬戶時(shí)，應(yīng)當(dāng)向開戶地外匯局申請(qǐng)，憑開戶地外匯局核發(fā)的“資本項(xiàng)目外匯業(yè)務(wù)核準(zhǔn)件”和《登記證》到開戶地銀行辦理開戶手續(xù)。

第十八條

區(qū)內(nèi)企業(yè)申請(qǐng)開戶時(shí)，外匯局應(yīng)當(dāng)根據(jù)外匯賬戶的性質(zhì)、用途，在“開戶通知書”或者“資本項(xiàng)目外匯業(yè)務(wù)核準(zhǔn)件”中核定賬戶的收支范圍、使用期限；但外匯局不對(duì)區(qū)內(nèi)企業(yè)的經(jīng)常項(xiàng)目外匯賬戶核定限額。

第十九條

銀行應(yīng)當(dāng)憑外匯局核發(fā)的“開戶通知書”或者“資本項(xiàng)目外匯業(yè)務(wù)核準(zhǔn)件”和《登記證》為區(qū)內(nèi)企業(yè)開立外匯賬戶，在《登記證》相應(yīng)欄目中注明開戶銀行、賬號(hào)、幣種和開戶日期，加蓋該銀行戳記，并按照規(guī)定的收支范圍、使用期限，監(jiān)督區(qū)內(nèi)機(jī)構(gòu)使用外匯賬戶。

第二十條

區(qū)內(nèi)企業(yè)應(yīng)當(dāng)按照外匯局核定的收支范圍、期限等使用外匯賬戶。

第二十一條

區(qū)內(nèi)企業(yè)如需關(guān)閉外匯賬戶的，應(yīng)當(dāng)在辦理清戶手續(xù)后10個(gè)工作日內(nèi)持開戶金融機(jī)構(gòu)關(guān)閉賬戶證明和《登記證》，到外匯局辦理關(guān)閉賬戶手續(xù)。

區(qū)內(nèi)企業(yè)關(guān)閉外匯賬戶后，其外匯賬戶余額可以轉(zhuǎn)入經(jīng)批準(zhǔn)新開立的外匯賬戶；終止經(jīng)營(yíng)的，按本辦法第三十五條辦理。

第二十二條

區(qū)內(nèi)企業(yè)需在境外開立外匯賬戶的，應(yīng)當(dāng)按照境外外匯賬戶管理規(guī)定，經(jīng)外匯局核準(zhǔn)，并按照規(guī)定開立、使用、撤銷境外賬戶。

第四章 外匯收支和結(jié)售匯管理

第二十三條

區(qū)內(nèi)企業(yè)經(jīng)常項(xiàng)目項(xiàng)下的外匯收入，應(yīng)當(dāng)存入其經(jīng)常項(xiàng)目外匯賬戶；需要辦理結(jié)匯的，持《登記證》等相關(guān)憑證直接到注冊(cè)地銀行辦理。

銀行為區(qū)內(nèi)企業(yè)辦理結(jié)匯手續(xù)后，應(yīng)當(dāng)在《登記證》相應(yīng)欄目中簽注并加蓋業(yè)務(wù)公章

后復(fù)印，與其他相關(guān)憑證一并留存五年備查。

第二十四條

區(qū)內(nèi)企業(yè)經(jīng)常項(xiàng)目項(xiàng)下向境外支付，應(yīng)當(dāng)憑《登記證》、進(jìn)口付匯核銷單（代申報(bào)單）和結(jié)匯、售匯及收付匯管理規(guī)定中規(guī)定的其他有效憑證和商業(yè)單據(jù)，從其外匯賬戶支付；其中按規(guī)定需出示正本海關(guān)貨物進(jìn)口報(bào)關(guān)單而區(qū)內(nèi)企業(yè)屬向海關(guān)備案進(jìn)口而無(wú)法取得正本海關(guān)貨物進(jìn)口報(bào)關(guān)單的，需出示正本海關(guān)貨物進(jìn)境備案清單；除本辦法另有規(guī)定外，不得購(gòu)匯支付。

第二十五條

區(qū)內(nèi)企業(yè)外方投資者的利潤(rùn)、股息、紅利匯出境外的，應(yīng)當(dāng)持《登記證》、董事會(huì)利潤(rùn)分配決議、完稅證明、會(huì)計(jì)師事務(wù)所的驗(yàn)資報(bào)告及利潤(rùn)、股息、紅利的審計(jì)報(bào)告，從其外匯賬戶中支付，自有外匯不足支付的，可憑上述材料及所有外匯賬戶開戶銀行對(duì)賬單直接向銀行購(gòu)匯支付。

第二十六條

區(qū)外企業(yè)以外幣計(jì)價(jià)結(jié)算向區(qū)內(nèi)銷售貨物的，區(qū)內(nèi)企業(yè)應(yīng)當(dāng)憑合同或協(xié)議、發(fā)票、海關(guān)正本進(jìn)口貨物報(bào)關(guān)單、《登記證》，從其外匯賬戶中向區(qū)外支付，不得購(gòu)匯。銀行應(yīng)當(dāng)按照規(guī)定為區(qū)外企業(yè)辦理結(jié)匯或入賬手續(xù)。

第二十七條

區(qū)內(nèi)企業(yè)向區(qū)外銷售貨物，貨物從保稅區(qū)報(bào)關(guān)進(jìn)口的，區(qū)外企業(yè)應(yīng)當(dāng)憑區(qū)內(nèi)企業(yè)《登記證》復(fù)印件和結(jié)匯、售匯及收付匯管理規(guī)定中規(guī)定的有效憑證和商業(yè)單據(jù)，從其外匯賬戶中或者購(gòu)匯向區(qū)內(nèi)企業(yè)支付，不得直接向境外支付。區(qū)外企業(yè)可以提供區(qū)內(nèi)企業(yè)正本海關(guān)貨物進(jìn)境備案清單的，可以直接向境外支付。

區(qū)內(nèi)企業(yè)向區(qū)外銷售貨物，貨物不進(jìn)入保稅區(qū)直接在區(qū)外報(bào)關(guān)進(jìn)口的，區(qū)外企業(yè)應(yīng)當(dāng)憑區(qū)內(nèi)企業(yè)《登記證》復(fù)印件和結(jié)匯、售匯及收付匯管理規(guī)定中規(guī)定的有效憑證和商業(yè)單據(jù)，向境外支付或者向區(qū)內(nèi)企業(yè)支付；區(qū)外企業(yè)向區(qū)內(nèi)企業(yè)支付的，區(qū)內(nèi)企業(yè)再向境外支付時(shí)，應(yīng)當(dāng)憑《登記證》、區(qū)外企業(yè)報(bào)關(guān)單核注底賬證明和結(jié)匯、售匯及收付匯管理規(guī)定中規(guī)定的其他有效憑證和商業(yè)單據(jù)辦理。

第二十八條

保稅貨物從區(qū)外進(jìn)入保稅區(qū)或者從保稅區(qū)進(jìn)入?yún)^(qū)外，由區(qū)外企業(yè)按照規(guī)定辦理出口收匯和進(jìn)口付匯核銷手續(xù)；貨物從保稅區(qū)運(yùn)到境外，或者從境外運(yùn)抵保稅區(qū)，區(qū)內(nèi)企業(yè)無(wú)需辦理出口收匯和進(jìn)口付匯核銷手續(xù)。

第二十九條

以人民幣資金注冊(cè)設(shè)立的區(qū)內(nèi)企業(yè)，向境外或者區(qū)外的外匯支付，應(yīng)當(dāng)首先使用自有外匯資金，自有外匯資金不足以支付的，可以憑《登記證》、會(huì)計(jì)師事務(wù)所出具的驗(yàn)資報(bào)告、開戶銀行出具的外匯賬戶余額證明以及下列有效商業(yè)單據(jù)和憑證向注冊(cè)地外匯局申請(qǐng)，憑《登記證》和外匯局的核準(zhǔn)件辦理購(gòu)匯支付手續(xù)。購(gòu)匯總額不得超過(guò)其注冊(cè)資本總額中實(shí)際到位的人民幣投資部分。

（一）經(jīng)常項(xiàng)目貨物貿(mào)易項(xiàng)下，持進(jìn)口合同、進(jìn)口付匯核銷單（代申報(bào)單）、正本海關(guān)貨物進(jìn)口報(bào)關(guān)單（證明聯(lián)）或者海關(guān)貨物進(jìn)境備案清單；

（二）償還外債或者對(duì)外擔(dān)保履約，持外債合同或者對(duì)外擔(dān)保合同、外債或者對(duì)外擔(dān)保登記憑證、境外債權(quán)機(jī)構(gòu)支付通知；

（三）償還境內(nèi)外匯貸款，持貸款合同、境內(nèi)外匯貸款登記憑證以及債權(quán)機(jī)構(gòu)還本付息通知單。

第三十條

經(jīng)保稅區(qū)管委會(huì)和海關(guān)批準(zhǔn)的區(qū)內(nèi)貨物分撥企業(yè)，向境外或者區(qū)外的外匯支付，應(yīng)當(dāng)首先使用自有外匯資金，自有外匯資金不足以支付的，貿(mào)易進(jìn)口項(xiàng)下可以持《登記證》、開戶銀行出具的外匯賬戶余額證明、進(jìn)口貨物在境內(nèi)銷售的正本進(jìn)口貨物報(bào)關(guān)單（證明聯(lián)）、人民幣發(fā)票、海關(guān)關(guān)稅專用繳款書以及正本海關(guān)貨物進(jìn)口備案清單、進(jìn)口合同、進(jìn)口付匯核銷單（代申報(bào)單）等有效商業(yè)單據(jù)和憑證向注冊(cè)地銀行申請(qǐng)辦理。

區(qū)內(nèi)貨物分撥企業(yè)償還外債、境內(nèi)外匯貸款或者對(duì)外擔(dān)保履約，自有外匯資金不足以支付的，可以持《登記證》、開戶銀行出具的外匯賬戶余額證明、進(jìn)口貨物在境內(nèi)銷售的正本進(jìn)口貨物報(bào)關(guān)單（證明聯(lián)）、人民幣發(fā)票、海關(guān)關(guān)稅專用繳款書、外債或者境內(nèi)外匯貸款或者對(duì)外擔(dān)保合同及其登記憑證、債權(quán)機(jī)構(gòu)的支付通知等有效商業(yè)單據(jù)和憑證向注冊(cè)地外匯局申請(qǐng)，憑《登記證》和外匯局核準(zhǔn)件辦理。

區(qū)內(nèi)貨物分撥企業(yè)年度購(gòu)匯總額不得超過(guò)其年度進(jìn)口貨物總額。

第三十一條

經(jīng)保稅區(qū)管委會(huì)批準(zhǔn)產(chǎn)品部分內(nèi)銷的區(qū)內(nèi)加工企業(yè)，向境外或者區(qū)外的外匯支付，應(yīng)當(dāng)首先使用自有外匯資金，自有外匯資金不足以支付的，貿(mào)易進(jìn)口項(xiàng)下可以持《登記證》、開戶銀行出具的外匯賬戶余額證明、產(chǎn)品批準(zhǔn)在境內(nèi)銷售的文件、境內(nèi)銷售合同、產(chǎn)品在境內(nèi)銷售的正本進(jìn)口貨物報(bào)關(guān)單（證明聯(lián)）、人民幣發(fā)票、海關(guān)關(guān)稅專用繳款書以及正本海關(guān)貨物進(jìn)口備案清單、進(jìn)口合同、進(jìn)口付匯核銷單（代申報(bào)單）等有效商業(yè)單據(jù)和憑證向注冊(cè)地銀行申請(qǐng)辦理。

區(qū)內(nèi)加工企業(yè)償還外債、境內(nèi)外匯貸款或者對(duì)外擔(dān)保履約，自有外匯資金不足以支付的，可以持《登記證》、開戶銀行出具的外匯賬戶余額證明、產(chǎn)品批準(zhǔn)在境內(nèi)銷售的文件、境內(nèi)銷售合同、產(chǎn)品在境內(nèi)銷售的正本進(jìn)口貨物報(bào)關(guān)單（證明聯(lián)）、人民幣發(fā)票、海關(guān)關(guān)稅專用繳款書、外債或者境內(nèi)外匯貸款或者對(duì)外擔(dān)保合同及其登記憑證、債權(quán)機(jī)構(gòu)的支付通知等有效憑證和商業(yè)單據(jù)向注冊(cè)地外匯局申請(qǐng)，憑《登記證》和外匯局核準(zhǔn)件辦理。

區(qū)內(nèi)加工企業(yè)購(gòu)匯總額不得超過(guò)經(jīng)批準(zhǔn)的內(nèi)銷產(chǎn)品總額。

第三十二條

銀行在為區(qū)內(nèi)企業(yè)辦理購(gòu)匯申請(qǐng)時(shí)，應(yīng)當(dāng)嚴(yán)格按照本辦法規(guī)定，審核區(qū)內(nèi)企業(yè)提供的有效憑證和商業(yè)單據(jù)，核對(duì)其《登記證》中簽注的已購(gòu)匯金額，并在其提供的正本進(jìn)口貨物報(bào)關(guān)單上加蓋“已供匯”戳記，同時(shí)從進(jìn)口貨物報(bào)關(guān)單聯(lián)網(wǎng)核查系統(tǒng)中將該報(bào)關(guān)單電子底賬進(jìn)行核注、結(jié)案。加蓋“已供匯”戳記的進(jìn)口貨物報(bào)關(guān)單不得再憑以購(gòu)付匯。

第三十三條

銀行為區(qū)內(nèi)企業(yè)辦理購(gòu)匯手續(xù)后，應(yīng)當(dāng)在區(qū)內(nèi)企業(yè)《登記證》相應(yīng)欄目上簽注購(gòu)匯日期、人民幣資金來(lái)源、購(gòu)匯金額及購(gòu)匯性質(zhì)等并加蓋業(yè)務(wù)章，復(fù)印后與區(qū)內(nèi)企業(yè)提供的其他憑以辦理購(gòu)匯手續(xù)的商業(yè)單據(jù)和憑證一并留存五年，以備核查。

第三十四條

區(qū)內(nèi)企業(yè)借用國(guó)際商業(yè)貸款、外匯（轉(zhuǎn)）貸款、提供對(duì)外擔(dān)保、境外發(fā)行外幣債券、境外投資、外方所得利潤(rùn)在境內(nèi)增資或者再投資等資本與金融項(xiàng)目外匯交易和外匯收支，應(yīng)當(dāng)持《登記證》及其他規(guī)定的材料，按照區(qū)外有關(guān)規(guī)定辦理。區(qū)內(nèi)企業(yè)資本與金融項(xiàng)目對(duì)外支付，應(yīng)當(dāng)從其外匯賬戶中對(duì)外支付，除本辦法明確規(guī)定外，不得購(gòu)匯支付。

區(qū)外企業(yè)為區(qū)內(nèi)企業(yè)借用國(guó)內(nèi)外匯貸款提供的擔(dān)保，視同對(duì)外擔(dān)保。

第三十五條

區(qū)內(nèi)企業(yè)終止經(jīng)營(yíng)時(shí)，應(yīng)當(dāng)按照區(qū)外有關(guān)規(guī)定進(jìn)行清算。清算后屬于外方投資者所有的資產(chǎn)，經(jīng)外匯局批準(zhǔn)后，可以從其外匯賬戶中匯出或者購(gòu)匯匯出境外或境內(nèi)再投資；屬于中方投資者所有的外匯和人民幣收入，應(yīng)當(dāng)調(diào)到區(qū)外，按相關(guān)規(guī)定辦理。

第五章 附則

第三十六條

銀行應(yīng)當(dāng)于每月初5個(gè)工作日內(nèi)將上月辦理區(qū)內(nèi)企業(yè)購(gòu)匯情況包括企業(yè)名稱、人民幣資金來(lái)源、購(gòu)匯金額、用途等上報(bào)區(qū)內(nèi)企業(yè)所在地外匯局。

第三十七條

外匯局應(yīng)當(dāng)定期或者不定期對(duì)銀行和區(qū)內(nèi)企業(yè)的外匯收支和外匯經(jīng)營(yíng)情況進(jìn)行監(jiān)督檢查，對(duì)違反本辦法的，應(yīng)當(dāng)按照《中華人民共和國(guó)外匯管理?xiàng)l例》及其他外匯管理規(guī)定進(jìn)行處罰；《中華人民共和國(guó)外匯管理?xiàng)l例》及其他外匯管理規(guī)定沒有規(guī)定的，給予警告、通報(bào)批評(píng)、3萬(wàn)元人民幣以下罰款的處罰；對(duì)未按本辦法規(guī)定辦理人民幣購(gòu)匯業(yè)務(wù)的，還可以暫停或取消其用人民幣購(gòu)匯的權(quán)利。

第三十八條

本辦法自2002年10月1日起施行，由國(guó)家外匯管理局負(fù)責(zé)解釋。1995年12月16日國(guó)家外匯管理局發(fā)布的《保稅區(qū)外匯管理辦法》、1996年1月24日國(guó)家外匯管理局發(fā)布的《關(guān)于實(shí)施〈保稅區(qū)外匯管理辦法〉有關(guān)問(wèn)題的通知》、1998年7月27日國(guó)家外匯管理局發(fā)布的《關(guān)于浙江分局所詢保稅區(qū)外銀行對(duì)區(qū)內(nèi)企業(yè)售付匯行為定性處理問(wèn)題的復(fù)函》、1998年9月1日國(guó)家外匯管理局發(fā)布的《關(guān)于保稅區(qū)外匯管理有關(guān)問(wèn)題的通知》、2000年7月26日國(guó)家外匯管理局發(fā)布的《關(guān)于保稅區(qū)外匯管理有關(guān)問(wèn)題的批復(fù)》和2002年1月29日國(guó)家外匯管理局綜合司發(fā)布的《國(guó)家外匯管理局綜合司關(guān)于轉(zhuǎn)發(fā)〈關(guān)于保稅區(qū)外商投資企業(yè)設(shè)立分支機(jī)構(gòu)有關(guān)問(wèn)題的通知〉的通知》以及其他配套的規(guī)章和規(guī)范性文件同時(shí)廢止。

Rules on Foreign Exchange Administration in Bonded Areas HuiFa [2002] No.74

SAFE branches in all provinces , autonomous regions and municipalities directly under the Central Government, exchange administration offices, and SAFE branches in the cities of Shenzhen, Dalian, Qingdao, Xiamen, and Ningbo:

To meet the new situation of exchange administration in bonded areas, the SAFE has revised the Rules on Foreign Exchange Administration in Bonded Areas promulgated on December 18, 1995 and put into force on January 1, 1996.The revised Rules on Foreign Exchange Administration in Bonded Areas is hereby promulgated for implementation.1.According to Rules on Foreign Exchange Administration in Bonded Areas, an inside-area enterprise, whether Chinese or foreign-funded, shall go through formalities of foreign exchange registration and apply for Foreign Exchange Registration Certificate in Bonded Areas.Therefore, as from the day when Rules on Foreign Exchange Administration in Bonded Areas is officially implemented, branches and sub-branches of the State Administration of Foreign Exchange（hereinafter referred to as SAFE offices）shall no longer issue Foreign Exchange Registration Certificate of enterprise with foreign investment to an inside-area enterprise with foreign investment any longer.Instead, they shall only issue Foreign Exchange Registration Certificate in Bonded Areas to such enterprise.2.As of promulgation of this circular, SAFE branches and exchange administration offices are required to reissue Foreign Exchange Registration Certificate in Bonded Areas to inside-area enterprises, and collect from them the old Foreign Exchange Registration Certificate in Bonded Areas and Foreign Exchange Registration Certificate of Enterprise with Foreign Investment.The changeover shall be finished before January 1, 2003.3.During the changeover period, both old and new Foreign Exchange Registration Certificates in Bonded Areas are valid.If an inside-area enterprise cannot acquire the new Foreign Exchange Registration Certificates in Bonded Areas in time to make foreign exchange payment or collection due to reasons on the SAFE office''s side, according to Rules on Foreign Exchange Administration in Bonded Areas, its'' foreign exchange payment or collection may be made by a bank upon SAFE office''s approval on a temporary basis.As of January 1, 2003, the old Foreign Exchange Registration Certificate in Bonded Areas and Foreign Exchange Registration Certificate of enterprise with foreign investment shall become invalid without exception.On receiving this circular, SAFE branches and exchange administration offices shall transmit it promptly to sub-branches and banks under their jurisdiction, administrative organs of bonded areas, and inside-area enterprises, give publicity to the Rules and make preparations to ensure timely issuance of the new Foreign Exchange Registration Certificate in Bonded Areas to the inside-area enterprises.Any problem encountered during implementation shall be reported to the General Affairs Department of the State Administration of Foreign Exchange in good time.Attachment: Rules on Foreign Exchange Administration in Bonded Areas

Chapter I General Provisions

Article 1 Pursuant to Regulations on the Exchange System of the People''s Republic of China and relevant laws and regulations, this Rules is formulated with a view to improving foreign exchange administration in bonded areas and facilitating sound economic development.Article 2 Bonded areas in this Rules refers to the special areas inside the People''s Republic of China（hereinafter referred to as inside China）under closed supervision of the customs established with the approval of the State Council.Article 3 Outside areas in this Rules refers to the areas inside China other than the bonded areas.Article 4 Inside-area entities in this Rules referred to the administrative organs, enterprises, institutions, and other economic organizations inside the bonded areas.Inside-area Enterprises in the precious paragraph refer to both Chinese-funded and foreign-funded enterprises registered in the bonded areas.Article 5 The organ responsible for foreign exchange administration in the bonded areas is the State Administration of Foreign Exchange（SAFE）, its branches and sub-branches（hereinafter referred to as SAFE offices）.Article 6 Foreign exchange operational activities related to the bonded areas shall be conducted according to this Rules.Article 7 Overseas economic transactions of the bonded areas shall be priced and settled in foreign exchange instead of in renminbi.Bonded goods flowing between the bonded areas and outside areas shall be priced and settled in foreign exchange instead of in renminbi.Goods other than bonded ones flowing between the bonded areas and outside areas may be priced and settled either in renminbi or in foreign exchange.Non-trade transactions such as services shall be priced and settled in renminbi.Transactions between inside-area enterprises in the same bonded area or between different bonded areas may be priced and settled either in renminbi or in foreign exchange.Fees of administrative organs inside the bonded areas shall be priced and settled in renminbi.Economic transactions between the bonded areas and other special areas under closed supervision of the customs, such as the processing areas for export and the Shanghai Diamond Exchange are regarded as transactions between bonded areas.Article 8 Banks shall abide by this Rules and other relevant foreign exchange administration regulations when opening or closing a foreign exchange accounts for, purchasing foreign exchange from or selling foreign exchange to, and making payment or collection in foreign exchange for inside-area enterprises.They shall verify and keep related certificates and vouchers and submit statistic statements and other information to SAFE offices as required.Article 9 All foreign exchange revenues earned by inside-area entities shall be repatriated in time and shall not be deposited overseas without approval of SAFE offices.Article 10 For economic transactions with overseas enterprises, inside-area entities shall go through formalities of balance of payment statistical reporting as required.For economic transactions between inside-area and outside-area entities balance of payment statistical reporting is not required of the entities concerned.Chapter II Foreign Exchange Registration and Annual Inspection

Article 11 Within 30 days after acquiring the industrial and commercial business license, the inside-area enterprise shall go through formalities of foreign exchange registration at a relevant SAFE office by presenting the industrial and commercial business license and its copy, the approved contract and its articles of association, and the certificate of organizational code（in the case of an enterprise with foreign investment, the approval document for its establishment is also required）, and fill out the Registration Form of Basic Information accurately.After verifying the submitted documents, the SAFE office shall issue a Foreign Exchange Registration Certificate in Bonded Areas（hereinafter referred to as registration certificate）to the inside-area enterprise.The registration certificate shall be designed by the SAFE and printed by its branches.The registration certificate shall not be forged, altered, rented, lent, transferred, or sold to other entities.Article 12 In case of change of name, address, business scope, stock equity transfer, increase of capital, merger and split after foreign exchange registration, the inside-area enterprise shall report to relevant SAFE office for record and go through formalities of altering foreign exchange registration upon relevant materials within 30 days after acquiring altered industrial and commercial business license.Article 13 In the case of liquidation due to expiration of business term or casual termination of business, the inside-area enterprise shall hand in its registration certificate to the SAFE office and go through formalities of nullifying foreign exchange registration within 30 working days after liquidation is approved by the examining and approving body.Outward remittance of liquidated fund shall be made upon presentation of “approval for foreign exchange business under capital account” issued by the SAFE office.The inside-area enterprise shall hand in its registration certificate to the SAFE office and go through formalities of nullifying foreign exchange registration when it applies for such remittance.Article 14 If the inside-area enterprise loses its registration certificate, it shall make a statement in the newspaper and report to the SAFE office within 5 days after the statement.The SAFE office shall re-issue a registration certificate upon the statement.Article 15 The SAFE office shall inspect annually the inside-area enterprise''s foreign exchange income and expenditure as well as business operations in the first quarter of each year.After the annual inspection, the SAFE office shall record the result in the registration certificate.Article 16 An inside-area enterprise''s income and expenditure in foreign exchange shall only be handled upon inspected and required valid registration certificate and prescribed valid certificates and commercial vouchers.The bank shall not immediately go through formalities of foreign exchange sale, purchase, payment and receipt for an enterprise that cannot present a valid registration certificate.If an inside-area enterprise has not taken or passed the annual inspection, or fails to provide valid registration certificate, the SAFE office shall instruct it to rectify within a stated time.During the period of rectification, each of its receipt or payment in foreign exchange shall be handled by the bank upon the SAFE office''s approval.Chapter III Open, Use, and Administration of Foreign Exchange Accounts

Article 17 An inside-area enterprise, before opening a foreign exchange account, shall apply at the SAFE office in the locality where the enterprise is registered by presenting its registration certificate and materials required by relevant regulations on foreign exchange account.Foreign exchange account for current account transactions shall be opened on the presentation of the “Account-opening Notice” issued by the SAFE office and the registration certificate.Special foreign exchange account for capital account transactions shall be opened on the presentation of the “approval for foreign exchange business under capital account” issued by the SAFE office and the registration certificate.Foreign exchange account for current account transactions shall be opened at a bank in the locality where the enterprise is registered.And in principle, only one such account can be opened.Special foreign exchange account for capital account transactions may be opened at a bank inside or outside the locality where the inside-area enterprise in registered.Before opening a special foreign exchange account for capital account transactions at a bank outside the locality of its registration, the inside-area enterprise shall apply to the SAFE office in the locality where the account is to be opened, and go through the formalities of account opening at a bank in the locality where the account is to be opened by presenting the “approval for foreign exchange business under capital account” issued by the SAFE office and the registration certificate.Article 18 When approving an inside-area enterprise to open a foreign exchange account, the SAFE office shall check and ratify the receipt and payment scope and lifetime of the account according to the nature and purpose of the account in the “Account-opening Notice” or the “approval for foreign exchange business under capital account”.But the SAFE office shall not set a balance ceiling for the foreign exchange account for current account transactions of the inside-area enterprise.Article 19 The bank shall open foreign exchange account for an inside-area enterprise upon the “Account-opening Notice” or the “approval for foreign exchange business under capital account” issued by the SAFE office, indicate clearly in the relevant column of the enterprise''s registration certificate the bank''s name, account number, currency denomination and date of opening, and affix its seal to the certificate.The bank shall supervise the use by the inside-area enterprise of the foreign exchange account according to the scope of receipt and payment and lifetime of account.Article 20 The inside-area enterprise shall use its foreign exchange account according to the scope of receipt and payment and lifetime ratified by the SAFE office.Article 21 When an inside-area enterprise wants to close its foreign exchange account, it shall go through formalities of closing the account at the SAFE office presenting the registration certificate and the account-closed certificate issued by the account-opening financial institution within 10 working days after the account is cleared.After the foreign exchange account of an inside-area enterprise is closed, the foreign exchange balance in it may be transferred into its new foreign exchange account opened upon approval of SAFE office.In the case of terminating business operation,Article 35 of this Rules shall be acted upon.Article 22 If an inside-area enterprise wants to open a foreign exchange account overseas, it shall apply for the approval of the SAFE office concerned, according to regulations on overseas foreign exchange account;and open, use and close such account in accordance with rules.Chapter IV Administration of Foreign Exchange Receipt and Payment, Sale and Purchase

Article 23 Foreign exchange revenues of an inside-area enterprise from current account transactions shall be deposited in its foreign exchange account for current account transactions.Sale of foreign exchange shall be made at the bank in the locality where the enterprise is registered by presenting the registration certificate and relevant certificates.After buying foreign exchange from an inside-area enterprise, the bank shall make a record in the registration certificate, copy it after affixing its seal to the certificate.The copy, together with other relevant certificates, shall be kept for 5 years for future check.Article 24 Overseas payment by an inside-area enterprise for current account transactions shall be made from its foreign exchange account upon the registration certificate, verification certificate of import payment in foreign exchange（acting reporting form）, other valid certificates and commercial vouchers required by rules on the administration of sale, purchase of, and receipt and payment in foreign exchange.If the original of customs declaration form is required according to such rules, while the inside-area enterprise can not get the original customs declaration form because the import is only subject to customs recording, the original detailed list of customs recording shall be presented.Unless this Rules provides otherwise, purchase of foreign exchange for payment is prohibited.Article 25 Overseas remittance of a foreign investor''s profit, dividend, and bonus from an inside-area enterprise shall be made from the enterprise''s foreign exchange account upon the presentation of the registration certificate, profit distribution resolutions by the board of directors, tax payment certificates, paid-in capital verification report and auditing report on profits, dividend and bonus prepared by an accountant firm.If the account balance is not enough to cover the payment, the enterprise may purchase the shortfall at the bank upon the above-mentioned documents and all the statements of the bank where its foreign exchange accounts are opened.Article 26 In case an outside-area enterprise sells goods to an inside-area enterprise in the mode of pricing and settlement in foreign exchange, the inside-area enterprise shall make the payment from its foreign exchange account upon the contract or agreement, invoice, the original of customs declaration form, the registration certificate, and shall not purchase foreign exchange for that purpose.The bank shall purchase foreign exchange from the outside-area enterprise or put the foreign exchange to its credit according to relevant rules.Article 27 In case an inside-area enterprise sells imported goods that have entered the bonded area to an outside-area enterprise, the outside-area enterprise shall pay the inside-area enterprise with foreign exchange in its account or purchased foreign exchange upon a copy of the inside-area enterprise''s registration certificate and valid certificates and commercial vouchers required by Rules on Foreign Exchange Purchase, Sale and Payment.Unless the outside-area enterprise can provide the original detailed list of customs recording of the inside-area enterprise, direct overseas payment is not permitted.In case an inside-area enterprise sells to an outside-area enterprise imported goods that have not entered the bonded area and have been declared outside, the out-side enterprise shall make the payment either overseas or to the inside-area enterprise with foreign exchange in its account or purchased foreign exchange upon a copy of the inside-area enterprise''s registration certificate and valid certificates and commercial vouchers prescribed by Rules on Foreign Exchange Purchase, Sale and Payment.If the inside-area enterprise makes overseas payment after being paid by the out-side enterprise, the inside-area enterprise shall present its registration certificate, certificate of the verification of the electronic account of the declaration form of the outside-area enterprise, and valid certificates and commercial vouchers prescribed by Rules on Foreign Exchange Purchase, Sale and Payment.Article 28 The outside-area enterprise shall handle the formalities of export proceeds verification and verification of import payment in foreign exchange for bonded goods coming from the outside area to the bonded area or the other way around.For goods going from the bonded area to overseas or vice versa, the inside-area enterprise need not go through such formalities.Article 29 If an inside-area enterprise''s registered capital is paid in renminbi, its payment in foreign exchange to overseas or outside area shall be made firstly with the foreign exchange balance in its account.If the balance is not sufficient for the payment, it may apply to the SAFE office in its locality of registration for purchasing the shortfall upon its registration certificate, paid-in capital verification report issued by an accountant firm, certificate of foreign exchange balance in its account issued by the bank, and valid commercial vouchers and certificates listed below.Purchase of and payment in foreign exchange shall be made upon its registration certificate and the SAFE office''s approval.Total purchase shall not exceed the equivalent of its renminbi paid-in capital.（1）In the case of import of goods, the contract of import, the verification paper of import payment（acting reporting form）, the original of customs declaration form（verifying copy）or the detailed list of customs recording shall be presented;

（2）In the case of debt service or performance of external guarantee, the contract of external debt or external guarantee, the registration certificate of external debt or guarantee, the notice of payment sent by overseas creditor shall be presented;

（3）In the case of repayment of a domestic foreign exchange loan, the contract of loan, the registration certificate of domestic foreign exchange loan, and the notice of repayment sent by the creditor shall be presented.Article 30 Payment in foreign exchange to overseas by an inside-area enterprise authorized by the bonded area administrative committee and customs to redistribute goods shall be made firstly with the balance in the enterprise''s foreign exchange account.If the balance is not sufficient for the payment, in the case of goods import, the redistributing enterprise may apply to a bank in its locality of registration for purchasing the shortfall by presenting its registration certificate, a certificate of the balance of its foreign exchange account issued by the account-opening bank, the original of customs declaration form（verifying copy）, invoice in renminbi, tariff clearance certificate, the original of detailed list of customs recording, the contract of import, the verification paper of import payment in foreign exchange（acting reporting form）and other valid commercial vouchers and certificates

In the case of debt service, performance of external guarantee and repayment of a domestic foreign exchange loan, the redistributing enterprise shall apply to the SAFE office in the locality of its registration for purchasing the shortfall upon its registration certificate, a certificate of the balance of its foreign exchange account issued by the account-opening bank, the original of customs declaration form（verifying copy）, invoice in renminbi, tariff clearance certificate, the contract and registration certificate of external debt, domestic foreign exchange loan, or external guarantee, the notice of repayment sent by the creditor, and other valid commercial vouchers and certificates.Purchase of and payment in foreign exchange shall be made upon its registration certificate and the SAFE office''s approval.Annual total purchase of foreign exchange by an inside-area redistributing enterprise shall not exceed its total import in the same year.Article 31 Foreign exchange payment to overseas by an inside-area processing enterprise that has been authorized by the bonded area administrative committee to sell a portion of its products in the domestic market shall be made firstly with the balance in the enterprise''s foreign exchange account.If the balance is not sufficient for the payment, in the case of goods import, the enterprise may apply to a bank in the locality of its registration for purchasing the shortfall by presenting its registration certificate, a certificate of the balance of its foreign exchange account issued by the account-opening bank, approval document on domestic sale, the contract of domestic sale, the original of customs declaration form（verifying copy）, invoice in renminbi, tariff clearance certificate and the original of detailed list of customs recording, contract of import, verification paper of import payment in foreign exchange（acting reporting form）and other valid commercial vouchers and certificates.In the case of debt service, performance of external guarantee and repayment of domestic foreign exchange loan, the enterprise shall apply to the SAFE office in the locality of its registration for purchasing the shortfall by presenting its registration certificate, a certificate of the balance of its foreign exchange account issued by the account-opening bank, approval document on domestic sale, contract of domestic sale, the original of customs declaration form（verifying copy）, invoice in renminbi, tariff clearance certificate, contract and registration certificate of external debt, domestic foreign exchange loan, or external guarantee, notice of repayment sent by the creditor, and other valid commercial vouchers and certificates.Purchase of and payment in foreign exchange shall be made upon its registration certificate and the SAFE office''s approval.Total purchase of foreign exchange by a processing enterprise shall not exceed its total authorized sales in the domestic market.Article 32 When selling foreign exchange to an inside-area enterprise, the bank shall examine submitted valid certificates and commercial vouchers strictly according to this Rules, check previous purchases recorded in its registration certificate, affix a seal of “foreign exchange provided” to the original of customs declaration form, and verify the original electronic account of the declaration form from the verification network system for import customs declaration form and wind up the case.A customs declaration form with the seal of “foreign exchange provided” shall not be used as a supporting document for foreign exchange purchase and payment.Article 33 After selling foreign exchange to an inside-area enterprise, the bank shall record the date of purchase, source of renminbi, amount and nature of the purchase in the registration certificate, copy the registration certificate after affixing the bank''s business seal to it.The copy, together with other commercial vouchers and certificates submitted by the enterprise for the purchase, shall be kept for 5 years for future check.Article 34 An inside-area enterprise's receipt or payment in foreign exchange and foreign exchange transactions under capital and financial accounts, such as borrowing international commercial loan, foreign exchange on-lending loan, providing external guarantee, overseas bond issuance, overseas investment, domestic increase of capital or re-investment with foreign investor's profit, and so on, shall be handled upon its registration certificate and other required documents according to relevant regulations effective in outside areas.Overseas payment under capital and financial accounts shall be made from the enterprise's foreign exchange account;and shall not be made with purchased foreign exchange except where this Rules clearly provides for otherwise.Guarantee provided by an outside-area enterprise to an inside-area enterprise for its borrowing of domestic foreign exchange loan shall be regarded as external guarantee.Article 35 An inside-area enterprise that is going to terminate its operations shall liquidate all its assets according to relevant regulations effective in outside areas.Liquidated assets belonging to foreign investor may, with the SAFE office's approval, be remitted abroad from the enterprise's foreign exchange account or with purchased foreign exchange or reinvested domestically.Those belonging to the Chinese party, both in foreign exchange and in renminbi, shall be transferred to an outside area and disposed of according to relevant regulations.Chapter V Supplementary Provisions

Article 36 The bank shall report to the local SAFE office within the first 5 working days of each month the purchase of foreign exchange by inside-area enterprises in the previous month, including their names, sources of renminbi, amounts purchased and purposes of the purchases.Article 37 SAFE offices shall supervise and inspect the foreign exchange receipt and payment and foreign exchange business operations of banks and inside-area enterprises periodically or occasionally;and punish violators of this Rules according to the Regulations on the Exchange System of the People's Republic of China and other foreign exchange regulations;and for offences not specified in Regulations on the Exchange System of the People's Republic of China and other foreign exchange regulations, may give warning to, circulate a notice of criticism of, or impose fine up to RMB30000 on the violator.If an inside-area enterprise's purchase of foreign exchange with renminbi is not made according to this Rules, the SAFE office concerned may suspend or nullify its right to purchase foreign exchange with renminbi.Article 38 This Rules shall enter into force as of October 1, 2002.The SAFE is responsible for its interpretation.Rules on Foreign Exchange Administration in Bonded Areas promulgated by the SAFE on December 16, 1995, Circular on the Implementation of Rules on Foreign Exchange Adminstration in Bonded Areas promulgated by the SAFE on January 24, 1996, Official Reply of the SAFE to SAFE Zhejiang Branch's Inquiry on the Classification of Foreign Exchange Sale to and Payment for the Inside-area Enterprises by the Outside-area Banks promulgated by the SAFE on July 27, 1998, Circular on Issues Related to Foreign Exchange Administration in Bonded Areas promulgated by the SAFE on July 26, 2000, and Circular on Transmitting Circular on Issues Related to the Establishment of Subsidiaries by enterprise with foreign investment in Bonded Areas promulgated by the General Affairs Department of the SAFE on January 29, 2002, and other supporting rules and normative documents shall be nullified at the same time.

第二篇：法律英語(yǔ)翻譯

法律英語(yǔ)翻譯省略

法律英語(yǔ)翻譯中的省略，是指原文里有些詞或其他成分無(wú)須譯出來(lái)，這或是因?yàn)楸皇÷缘脑~語(yǔ)其意義在譯文中已有體現(xiàn)，又或是因?yàn)橛沧g出來(lái)反而使譯文顯得累贅、生澀，違背漢語(yǔ)的表達(dá)習(xí)慣。英語(yǔ)句子里的各種詞類和成分，翻譯時(shí)可以省略的，除了前面與人稱代詞和物主代詞有關(guān)的代詞省略外，還有其他從語(yǔ)法和修辭角度上看應(yīng)該省略的詞和詞組，如：

(1)Consultant will deliver to Client all Confidential Information and all copies thereof when Client requests the same or immediately upon termination of This Agreement, whichever occurs earlier, except for one copy thereof that Consultant may retain for its records.客戶要求時(shí)，或本協(xié)議終止時(shí)（以兩種情況中先發(fā)生的為準(zhǔn)），顧問(wèn)將向客戶提交所有機(jī)密信息及所有副本，但顧問(wèn)可以存檔的一份副本除外。

在法律英語(yǔ)中，為使表達(dá)更加精確，thereof和hereof一類的詞用得很多，但從具體漢語(yǔ)句子的上下文看，有不少是可以而且應(yīng)該省略的，上面這個(gè)句子里的兩處thereof就是常見的例子。

(2)The Purchaser further undertakes and agrees to procure and ensure that the independent auditors of the Purchaser and any agent, employee or independent contractor of the Purchaser abide by this Clause

買方進(jìn)一步承諾和同意確保買方的獨(dú)立審計(jì)師和任何代理人、雇員或獨(dú)立承包人遵守本條規(guī)定。

Procure（保證）和ensure（確保）基本上是同一個(gè)意思，種類舍棄了“保證”，只譯出意思更強(qiáng)的“確?！?。原文中最后一個(gè)Purchaser按漢語(yǔ)表達(dá)方式可以省略，故而僅譯出一個(gè)“買方”。

(3)The formation of this Contract, its validity, interpretation, execution and settlement of disputes in connection herewith shall be governed by the laws of the People’s Republic of China(“PRC”), but in the event that there is no published and publicly available law in the PRC governing a particular matter relating to this Contract, reference shall be made to general international commercial practices.本合同的訂立、效力、解釋、執(zhí)行及合同爭(zhēng)議的解決，均受中華人民共和國(guó)（“中國(guó)”）法律管轄。中國(guó)頒布的法律對(duì)本合同相關(guān)的某一事項(xiàng)未作規(guī)定的，參照國(guó)際商業(yè)慣例。

法律一經(jīng)頒布，當(dāng)然就是公布于眾，不需要再在譯文中添加“可為公眾獲得的”（publicly available）的贅語(yǔ)。

2、重復(fù)

重復(fù)是相對(duì)于原文中的省略而言的，實(shí)際上也可以看做是一種增詞，只不過(guò)是增加同一詞而已。翻譯中之所以需要重復(fù)，是由于英語(yǔ)和漢語(yǔ)兩種語(yǔ)言的句法和修辭各有不同而引起的。換言之，英語(yǔ)句子里有些省略的詞或詞組，按漢語(yǔ)的表達(dá)方式卻必須予以再現(xiàn)的，就應(yīng)當(dāng)在譯文中加以重復(fù)。目的只有一個(gè)，那就是使譯文符合漢語(yǔ)的表達(dá)習(xí)慣。

(1)After Completion, the Vendor shall not in any way hold itself out or permit itself to be held out as being interested in, or in any way connected with, the Company.交易完成后，賣方不得自稱，也不得允許他人宣稱賣方在公司中擁有權(quán)益或與公司有任何關(guān)聯(lián)。

(2)If the Vendor shall fail or refuse to transfer any Shares pursuant to the provisions of this Clause X to the Purchaser, the Company Secretary or any other person appointed by the Board shall be deemed to have been irrevocably authorized by the Vendor, with full power to execute, complete and deliver, in the name and on behalf of the Vendor, transfers of the Shares to the Purchaser,against payment of the purchase price therefor to the Company.如果賣方未根據(jù)本條規(guī)定向或拒絕向買方轉(zhuǎn)讓任何股份，公司秘書或董事會(huì)委派的任何其他人應(yīng)被視為經(jīng)賣方不可撤銷的授權(quán)，有全權(quán)在買方向公司支付購(gòu)買價(jià)款后，以賣方的名義并代表賣方簽署、完成并向購(gòu)買人交付股份轉(zhuǎn)讓證。

(3)Party A has full legal right, power and authority to execute and deliver this Contract and all of the agreements and documents referred to in this Contract to which Party A is a party and to observe and perform its obligations hereunder and thereunder.甲方在法律上有充分的權(quán)利、權(quán)力和權(quán)限簽署和交付本合同及本合同中的該方為一方的所有協(xié)議和文件，遵守并履行本合同及該等協(xié)議和文件規(guī)定的義務(wù)。

Hereunder和thereunder中的here和there，必須還原成“本合同”和“該等協(xié)議和文件”，即把這幾個(gè)詞重復(fù)譯出。

第三篇：法律英語(yǔ)翻譯

法律英語(yǔ)翻譯可沒你想的那么簡(jiǎn)單，有GOOGLE就夠了嗎？

法律翻譯，顧名思義是翻譯法律方面的內(nèi)容。翻譯從形式上可劃分為口譯和筆譯，鑒于口譯通常按傳輸方式劃分，即同傳、交傳、陪同口譯等，以口頭表述為媒介，專業(yè)領(lǐng)域的界限就相對(duì)模糊。即便律師和客戶的溝通，商事談判中法律事項(xiàng)等會(huì)涉及口譯，也通常不會(huì)過(guò)于專業(yè)。口譯始終以交流通暢、簡(jiǎn)單明了為主，最重要是保證溝通的及時(shí)性。而筆譯多是橫向劃分，按領(lǐng)域?qū)μ?hào)入座，科技翻譯、文學(xué)翻譯、醫(yī)學(xué)翻譯、商務(wù)翻譯，不一而足。而法律翻譯和前述的眾多隊(duì)友一樣，只是筆譯中的一個(gè)分支，翻譯任何以書面形式出現(xiàn)的法律內(nèi)容，這就是法律翻譯的全部任務(wù)。

但這一句話內(nèi)涵卻可以無(wú)限延伸，畢竟法律文書的種類多得列舉不完，單單就契約而言，就有無(wú)數(shù)“衍生品”，contract, deed, instrument, agreement, arrangment, memo......好像都是一種玩意兒，可細(xì)看又不是。再給前面加個(gè)定語(yǔ)，采購(gòu)、股轉(zhuǎn)、信托、租賃......感覺心好累，已經(jīng)舉不了了。法律英語(yǔ)為什么這么難？

>>>> 1.綜合性

法律英語(yǔ)的難點(diǎn)之一，在于其具有“世界性詞匯”的特點(diǎn)，這主要表現(xiàn)在它所使用的語(yǔ)言不僅是英語(yǔ)本身，還包括其它語(yǔ)種，如法語(yǔ)、拉丁語(yǔ)等。

尤其是拉丁語(yǔ)，在法律英語(yǔ)中處于權(quán)威性的地位。在西方法律文明中，法律格言往往是用拉丁語(yǔ)來(lái)表述的。這不僅是因?yàn)榱_馬法對(duì)整個(gè)世界法學(xué)的繁榮興旺功不可沒，而古羅馬法學(xué)家尤其強(qiáng)調(diào)用簡(jiǎn)潔、精準(zhǔn)的語(yǔ)言來(lái)陳述法律規(guī)則，更因?yàn)槔∥脑谖鞣綒v史上長(zhǎng)期被視為“有教養(yǎng)者的語(yǔ)言”，曾經(jīng)是歐洲人表述法律規(guī)則和法律命題的“通用語(yǔ)言”。

隨便舉兩個(gè)例子： >>>> 2.嚴(yán)謹(jǐn)性

暫不論英文，即便是中文的合同文書，我們都講究定義的周延性、邏輯的嚴(yán)密性。隨著我國(guó)涉外法律服務(wù)業(yè)的拓展，涉外律師的水平如果只限于“會(huì)用英文寫作”，“能讓人大致看懂”已經(jīng)無(wú)法滿足業(yè)務(wù)要求，而是要在法律英文寫作質(zhì)量上精益求精。畢竟律師寫出來(lái)的英文合同，是否表意清楚、考慮周到、邏輯嚴(yán)密、切實(shí)可行，直接關(guān)系到數(shù)以億萬(wàn)計(jì)的投資成敗和風(fēng)險(xiǎn)分配，不得不慎重對(duì)待。>>>>

3.法學(xué)院教育與實(shí)踐的脫節(jié)性

在很多法學(xué)院，法律英語(yǔ)課程并不那么受重視，只是作為“大學(xué)英語(yǔ)”的一個(gè)補(bǔ)充存在，學(xué)生只要能夠大致理解課文的主要內(nèi)容，把課后的專有名詞詞匯表背熟，就足以應(yīng)付課程要求。但一旦開始實(shí)習(xí)，就會(huì)發(fā)現(xiàn)“書到用時(shí)方恨少”，涉外文書不會(huì)寫、英文協(xié)議不會(huì)改、電話會(huì)議特別慌…… 再扎實(shí)的專業(yè)能力，都因?yàn)檎Z(yǔ)言關(guān)束縛手腳。

我們可以通過(guò)一個(gè)簡(jiǎn)單例子來(lái)看看，法律翻譯到底難在哪：

中倫筆試試題

監(jiān)管人依甲方和乙方共同發(fā)出的指示函行事。監(jiān)管人在收到該指示函原件后，即有權(quán)從監(jiān)管款項(xiàng)中扣除所約定的監(jiān)管費(fèi)用，并在5個(gè)工作日內(nèi)指示銀行，由銀行根據(jù)商業(yè)慣例將監(jiān)管款項(xiàng)一次性劃至指定賬戶。

翻譯：

The custodian shall act in accordance with the instructions issued jointly by Party A and Party B.After receipt of the original of the instructions, the custodian is entitled to deduct the agreed custody fee from the fund and instruct the bank within 5 business days that the full amount of the fund shall be transferred by the bank to the designated account according to commercial practices.這個(gè)案例中，“最佳答案”用的都是簡(jiǎn)單、常用的法律詞匯，對(duì)于一個(gè)有基礎(chǔ)的法學(xué)生，寫出這樣的句子并不難。但是為什么你寫不出來(lái)呢？？？ 那么我們就要談到法律英語(yǔ)的特點(diǎn)了！

法律英語(yǔ)是指法律界通用的書面英語(yǔ)（包括法律、法規(guī)、條例、規(guī)章、協(xié)定、判決、裁定等)，尤其是指律師起草法律文件（合同、章程、協(xié)議、契約等）慣常使用的語(yǔ)言。法律英語(yǔ)有其自身的特點(diǎn)，詞語(yǔ)、詞義、專業(yè)用語(yǔ)和表達(dá)方式有別于普通英語(yǔ)，形成了一種特殊的文體。語(yǔ)言學(xué)界把這種文體歸為“莊重的”（solemn)、“刻板的”(rigid)文體，是因?yàn)榉捎⒄Z(yǔ)語(yǔ)句正規(guī)，有一定的程式，專用于嚴(yán)肅客觀地表述所涉事項(xiàng)。也有人認(rèn)為這種文體是“神秘的”(mystical),甚至是“矯揉造作的”(assiduously stilted),理由是法律英語(yǔ)文詞艱澀難懂，語(yǔ)句冗長(zhǎng)復(fù)雜。但不管怎樣，法律文件必須用詞準(zhǔn)確，結(jié)構(gòu)嚴(yán)謹(jǐn)，并采用業(yè)內(nèi)普遍接受的格式，以充分體現(xiàn)法律的嚴(yán)肅性和嚴(yán)密性。從事法律翻譯，首先應(yīng)當(dāng)了解法律英語(yǔ)的特點(diǎn)。法律文件的詞匯

法律文件往往使用正式的（formal）詞語(yǔ)、被賦予專門意義并已進(jìn)入法律英語(yǔ)范疇的普通詞語(yǔ)、英語(yǔ)古詞語(yǔ)料來(lái)詞語(yǔ)（主要來(lái)自拉丁語(yǔ)）、法律術(shù)語(yǔ)和行話、套話。1)使用正式的詞語(yǔ)

體現(xiàn)法律英語(yǔ)文體特點(diǎn)的，首先是法律文件偏愛“正式的”詞語(yǔ)——與普通語(yǔ)言不一樣的詞語(yǔ)。正式詞語(yǔ)在各類法律文件中隨處可見。

例如，在合同中，不用before而用prior,不用after而用subsequent，不用but而用providedthat,在這幾個(gè)例子中，常用詞都被正式的詞取代。其他的正式用語(yǔ)還有：construe，deem，operate，same，object to, whereas, without，prejudice等等。

宣誓書（affividat)的正式用語(yǔ)有 being first duly sworn,depose and says;before me, a notary public。而判決書則用 Nowtherefore, It is ordered，adjudged, and decreed 做出判決。2)使用具有不同意義的常用詞

英語(yǔ)不少普通詞用在法律文件里，失去了一般人所理解的通常意義，而具有屬于法律范疇的、與其原義大相徑庭的意思。下面所列的一些（僅僅是一部分）常用詞，用在法律文件中所表示的意義，往往只有律師才清楚：action(訴訟）、alienation(轉(zhuǎn)讓）、avoid(取消）、consideration(對(duì)價(jià))、counterpart(有同等效力的副本）、execute(簽署)、hand(簽名）、instrument(法律文件）、negligence(過(guò)失）、party(一方）、prejudice(損害）、presents(本法律文件）。

said(上述，該）、save(除了）、serve(送達(dá))。3)使用古英語(yǔ)和中古英語(yǔ)中常用擔(dān)當(dāng)代很少使用的詞 古英語(yǔ)(Old English)是公元約1100年以前的英語(yǔ)，中古英語(yǔ)(Middle English)則是公元約1100年至1500年間的英語(yǔ)。雖說(shuō)古英語(yǔ)和中古英語(yǔ)都早已過(guò)時(shí)，但今天的法律英語(yǔ)中還保留著許多那個(gè)時(shí)期常用的詞以及其詞義，其中最主要是以here，there和where與介詞合成的詞：-hereafter,herein，hereof，hereto, heretofore, hereunder，herewith；-thereafter, thereat，thereby, therefore, therefrom，therein, thereof, thereon,thereto, theretofore, thereunder, therewith;-whereas,whereby，wherein，whereof

此外還有aforesaid，forthwith及作形容詞用的said和such。

4)使用外來(lái)詞語(yǔ)

傳統(tǒng)上，英美兩國(guó)法律專業(yè)的學(xué)生都要學(xué)習(xí)拉丁文。在現(xiàn)代標(biāo)準(zhǔn)法律詞典里，仍然收錄了直接來(lái)自拉丁文的詞語(yǔ)。其中有些拉丁詞已被吸收成為英語(yǔ)詞，如： affidavit(宣誓書）、alias(化名；別名）、alibi(不 在犯罪現(xiàn)場(chǎng)）、quorum(法定人數(shù)）等。雖然大部分拉丁詞語(yǔ)如今不再使用，但還有不少詞語(yǔ)常常出現(xiàn)在法律文件中，成為法律英語(yǔ)的一個(gè)印記，如：ad hoc(專門的；專門地）、bona fide(真誠(chéng)的，真誠(chéng)地）、de facto(事實(shí)上的）、in re(關(guān)于）、inter alia(除了別的因素以外）、mutatismutandis(在細(xì)節(jié)上作適當(dāng)修正后）、part passu(按相同比例）、per se(自身）、pro bono(為了公益）、pro rata(按比例）等。

5)使用法律術(shù)語(yǔ)和行話、套話

各行各業(yè)都有專門術(shù)語(yǔ)和行話，律師行業(yè)亦不例外。法律術(shù)語(yǔ)和行話對(duì)不熟悉法律業(yè)務(wù)的外行人來(lái)說(shuō)，是難以理解的，但對(duì)于律師開展業(yè)務(wù)和起草文件卻是不可或缺的。律師使用的術(shù)語(yǔ)和行話不勝枚舉，這里僅收錄最為常見的一些用語(yǔ)：alibi(不在犯罪現(xiàn)場(chǎng)）、appeal(上訴）、bail(保釋）、burden of proof(舉證責(zé)任）、cause of action(案由）、contributorynegligence(與有過(guò)失）、damages(損失賠償金）、defendant(被告）、due diligence(審慎調(diào)查）、felony(重罪）、lessee(承租人）、lessor(出租人）、letters Patent(專利證書）、negotiableinstrument(流 通票據(jù)）、novation(更替）、plaintiff(原告）、prejudice(損害）、reasonable doubt(合理的懷疑）、remedy(救濟(jì)）、secondment(臨時(shí)調(diào)任）、tort(侵權(quán)行為）。

為了使要表達(dá)的意思更為精確，或界定適用范圍，律師在起草合同文件時(shí)每每使用現(xiàn)成的套話，如：and for no other purposes，shall notoperate as a waiver, shall not be deemed a consent, including but not limitedto，or other similar or dissimilar causes, without prejudiceto，nothing contained herein shall 等。

此外，由于英語(yǔ)的名詞和代詞有單數(shù)和復(fù)數(shù)形式，又有性別之分，為了防止所涉及的條款出現(xiàn)片面性解釋，在合同的“定義和解釋”部分，通常都有這樣“以一概全”的固定句子：Words in the singular Include the plural and vice versa； words used in the masculine gender include every gender.這種法律文件特有的套話在普通英語(yǔ)里是找不到的，因而也更能反映法律英語(yǔ)的文體特色。比藍(lán)翻譯

第四篇：法律英語(yǔ)翻譯

Lesson 2法律制度

美國(guó)法律制度

美國(guó)的法律制度以復(fù)雜性為其特點(diǎn)，原因在于美國(guó)的聯(lián)邦制度。在聯(lián)邦制的體系中，各個(gè)州都留有實(shí)質(zhì)上的自治權(quán)。每個(gè)州都有自己的憲法，由其各自的立法機(jī)構(gòu)制定的成文法以及由各個(gè)州的法院裁決而來(lái)的一整套判例法.其法律制度的復(fù)雜性主要由于以下事實(shí)：美國(guó)有兩套獨(dú)立的審判體系及司法體系——聯(lián)邦政府和州政府。美國(guó)聯(lián)邦憲法賦予各州充分的自治權(quán)，以維持其疆域內(nèi)正常的法律和秩序，并且賦予各州對(duì)不受聯(lián)邦具體管轄的任何事物的管轄權(quán)。因此，每個(gè)州都有自己的法律、法庭、警察以及監(jiān)獄。聯(lián)邦的司法體系管轄那些觸犯了聯(lián)邦憲法、觸犯聯(lián)邦法律以及超過(guò)一個(gè)州的管轄權(quán)的案件，比如，聯(lián)邦政府本身是一方當(dāng)事人的糾紛，兩個(gè)不同州之間的人或者政府的案件。

因此可以說(shuō)，美國(guó)有51部法律，50個(gè)州各一部，聯(lián)邦政府一部，而不是一部統(tǒng)一的法律。

這一雙重性或多重性導(dǎo)致的復(fù)雜性就是法律選擇問(wèn)題頻頻出現(xiàn)在涉及多州的貿(mào)易或事務(wù)中——如果在不同州之間的系列事務(wù)產(chǎn)生了糾紛，或者在不同州的個(gè)人及政府間，當(dāng)不同州對(duì)權(quán)利規(guī)定不一致時(shí)，到底應(yīng)該適用哪一個(gè)州的法律，誰(shuí)來(lái)確認(rèn)法律的適用變成了一個(gè)很復(fù)雜的問(wèn)題。

統(tǒng)一制定法的趨勢(shì)有助于緩解這一問(wèn)題，但是法律沖突問(wèn)題仍然存在。所以，學(xué)習(xí)美國(guó)法，學(xué)生必須要意識(shí)到不同的州有不同的成文法，針對(duì)特定法律情況會(huì)有不同的選擇法律規(guī)則，其結(jié)果是以下這一可能性，選擇法院會(huì)影響到相關(guān)當(dāng)事人的實(shí)體權(quán)利。

對(duì)法院的選擇同樣增加了美國(guó)訴訟的復(fù)雜程度，因?yàn)槊绹?guó)的法院體系也有雙重性。美國(guó)有51個(gè)法院系統(tǒng)，每一個(gè)都獨(dú)立于其他州，每個(gè)州都有自己獨(dú)自的審判和上訴法庭，而不是統(tǒng)一的法院體系。

州法院是通常審理糾紛的地方，審判法庭包括有限管轄法院和一般管轄法院。

許多州都有有限管轄法院和一般管轄法院。這些下級(jí)法院被授權(quán)審判和決定那些涉及相對(duì)小額訴訟和特定主題的案件。有限管轄法院的名稱和權(quán)限在各個(gè)州是不同的。

每個(gè)州都有法院，法院通常都設(shè)立在邊界線上，審理各類案件，不受主題和爭(zhēng)議數(shù)額的限制，這些法院被稱作一般管轄法院。一般管轄法院的名字在不同的州都不同：在加利福尼亞州稱為高等法院；在紐約稱為最高法院；在許多州稱為巡回法院；在其他地區(qū)稱為地方法院、州法院、普通法院以及其他各種各樣的名稱。無(wú)論法院叫什么名字，一般管轄法院都是審理那些不屬于其他渠道的所有的案子。

對(duì)美國(guó)憲法的介紹

美國(guó)憲法闡明了對(duì)這個(gè)國(guó)家的政府和法律起指導(dǎo)作用的基本原則。1787年被起草時(shí)，美國(guó)憲法是一部規(guī)定初建國(guó)怎樣組建其政府的文獻(xiàn)。該憲法規(guī)定美國(guó)必須有一位總統(tǒng)和一位副總統(tǒng)，還規(guī)定人民應(yīng)當(dāng)選出其他人作為自己的代表，這些當(dāng)選代表組成國(guó)會(huì)。美國(guó)憲法保障公民的權(quán)利和自由，比如言論自由和宗教信仰自由。

當(dāng)今，美國(guó)憲法仍然是所有政府部門的最重要的指導(dǎo)原則，它通常被稱為“國(guó)家的最高法律”。這就意味著任何州、任何政府部門、任何人、任何當(dāng)選代表------包括總統(tǒng)和國(guó)會(huì)----都不能制定違反憲法的法律或?qū)嵤┻`反憲法的行為。所以，憲法依然保護(hù)著公民的權(quán)利和自由。

憲法的主要方面涉及到聯(lián)邦憲法的解釋和實(shí)施。由于憲法是美國(guó)賴以建立的基礎(chǔ)，它調(diào)整社會(huì)中的基本關(guān)系-----包括州政府之間的關(guān)系，州政府與聯(lián)邦政府之間的關(guān)系，聯(lián)邦政府三部門（行政機(jī)關(guān)、立法機(jī)關(guān)和司法機(jī)關(guān)）之間的關(guān)系，以及有關(guān)聯(lián)邦政府和州政府的公民的權(quán)利。美國(guó)最高法院在解釋憲法上發(fā)揮著至關(guān)重要的作用。因此，研習(xí)美國(guó)憲法在很大程度上要側(cè)重于對(duì)最高法院裁判的研習(xí)。

基本原則和權(quán)力分工

美國(guó)憲法的基礎(chǔ)是幾條重要的原則或主要思想。首要原則就是政府的權(quán)力來(lái)自于人民。這一思想被稱為“人民主權(quán)論”，《獨(dú)立宣言》中對(duì)其也有規(guī)定。

第二個(gè)原則是聯(lián)邦制度。憲法對(duì)權(quán)力進(jìn)行了劃分，一部分劃分給中央或者說(shuō)國(guó)民政府，另一部分則劃歸各州政府。憲法列舉了聯(lián)邦政府的權(quán)限---------即被授予的權(quán)力。同時(shí)，憲法也規(guī)定了聯(lián)邦政府和州政府禁止實(shí)施的事項(xiàng)。特定的一些權(quán)力，如征稅，被界定為由州政府

憲法實(shí)質(zhì)上并沒有真正列舉州政府的權(quán)力。第一款禁止州政府行駛諸如印制貨幣、對(duì)他國(guó)宣戰(zhàn)、與他國(guó)締結(jié)條約等權(quán)力。憲法修正案第十條規(guī)定了凡不屬于聯(lián)邦政府的權(quán)限和沒有禁止州政府行駛的權(quán)限全部都由州政府享有。

另一主要思想或者說(shuō)原則則是三權(quán)分立。前三條規(guī)定了將聯(lián)邦政府的權(quán)力劃分為三部分：立法權(quán)、行政權(quán)和司法權(quán)。憲法的起草者的初衷在于防止政府的任何一個(gè)分支過(guò)于強(qiáng)大。在三權(quán)分立的基礎(chǔ)上，起草者們還在憲法中補(bǔ)充了分權(quán)制衡原則。每個(gè)政府部門都有其他部門對(duì)它的限制。例如，國(guó)會(huì)——立法機(jī)關(guān)——有權(quán)制定所有的法律，但其制定的法律不能違反憲法；最高法院-----司法機(jī)關(guān)----則有權(quán)宣布一部法律違憲。

刑法的作用

——懲罰的相關(guān)理論

刑法的主要目的，自然包括促使人們做社會(huì)認(rèn)為規(guī)范的行為，抑制人們做社會(huì)不提倡的行為。由于制定刑法之目的是為了懲罰不法行為，而非鼓勵(lì)合法行為，其重點(diǎn)在于阻止不法行為的發(fā)生，而并非鼓勵(lì)符合規(guī)范的行為。

在確定哪些不符合規(guī)范的行為應(yīng)當(dāng)受到懲罰的問(wèn)題上，刑法實(shí)際上旨在確定一個(gè)最低的行為標(biāo)準(zhǔn)，而非造就一個(gè)理想的行為（譬如說(shuō)有高度道德原則的、大公無(wú)私的、有英雄般行為的人）。冒著生命的危險(xiǎn)，沖入熊熊大火之中，為了拯救困在房間里的陌生人，這種行為是高尚的，但法律并不會(huì)（也不應(yīng)該）懲罰未達(dá)到如此英勇標(biāo)準(zhǔn)的行為。已訂婚的戀人能在婚前不發(fā)生性行為是件很道德的事，但并沒有任何規(guī)定說(shuō)法律應(yīng)該懲罰未能堅(jiān)守如此高尚道德標(biāo)準(zhǔn)的行為。

刑法對(duì)于社會(huì)利益提供的免受侵害的各種保護(hù)構(gòu)成了刑法和刑法典對(duì)于犯罪的分類：使人們免受身體傷害的保護(hù)、使財(cái)產(chǎn)免受損失、毀壞或者損害的保護(hù)、使名譽(yù)權(quán)免受損害的保護(hù)、使人們免受性侵犯的保護(hù)、使政府免受危害或顛覆的保護(hù)、對(duì)于司法公正的保護(hù)、對(duì)于公共衛(wèi)生的保護(hù)、對(duì)于社會(huì)公共秩序的保護(hù)以及對(duì)于其他利益的保護(hù)。當(dāng)然，刑法并不是社會(huì)用來(lái)阻止那些侵害或者威脅侵害社會(huì)重要利益的行為的唯一手段。來(lái)自家庭和學(xué)校的教育，對(duì)于社會(huì)所認(rèn)定的好的與壞的行為的認(rèn)知，也是一種重要的方式。宗教，對(duì)于善行與惡行的區(qū)分的重視，是另一種方式。人們對(duì)于獲取并維持來(lái)自于家庭、朋友、同事的喜愛和尊敬的渴望，毫無(wú)疑問(wèn)地在抑制多數(shù)人從事社會(huì)不認(rèn)可的行為方面有著重要的影響。民法責(zé)令被告對(duì)其不符合社會(huì)要求的行為造成的有害后果進(jìn)行賠償，或者在適當(dāng)?shù)那樾蜗掳l(fā)布禁令禁止某種不法行為或命令為某種合法行為，這在規(guī)范人們的行為方面也起著重要的作用。

刑法是如何通過(guò)刑事處罰對(duì)違法犯罪者的威懾作用來(lái)影響人們?yōu)榕c不為的呢？或者，換種說(shuō)法，關(guān)于刑事處罰存在哪些理論呢？

關(guān)于刑事處罰方面存在很多理論，并且每種理論都有著或者曾經(jīng)有著滿懷熱情的擁護(hù)者。其中一些理論針對(duì)特定的違法者，而另一些則更關(guān)注違法行為的性質(zhì)和公眾。這些理論主要有：1.教訓(xùn)性預(yù)防理論；2.限制自由理論；3.矯治理論；4.威懾性預(yù)防理論；5.教育理論；

6.報(bào)復(fù)理論。

第五篇：法律英語(yǔ)翻譯

Herein、Therein以及Wherein

在法律英語(yǔ)中，這類由here，there以及where加上其它介詞構(gòu)成的類似單詞很多，除上述三個(gè)之外，還包括：hereinafter，hereafter，hereby，hereof，hereto，heretofore，hereunder，hereunto；thereafter，thereby，therefor，therefrom，therein，thereinafter，thereinbefore，thereinunder，thereof，thereto，theretofore，therewith以及whereby，wherein，whereof，whereon等，乍看上去非常復(fù)雜。實(shí)際上，只要弄清楚它們的結(jié)構(gòu)，翻譯或理解這些詞匯便十分簡(jiǎn)單了。一般說(shuō)來(lái)，讀者可將here，there和where都視為是單詞“which”，然后將其后面所跟的介詞放到其前面，這樣一來(lái)，herein便可被視為 in which；hereof則為 of which；而therefrom則為from which；而whereby也成為by which等。它們之間的主要區(qū)別在于here，there 和where的指代有所不同。首先，here指代的“本”文件、文書、合同、協(xié)議等，即是指法律文件載體本身。如herein 出現(xiàn)在一個(gè)合同（contract）中，我們前面所說(shuō)的in which中的which 則指代的是contract，而herein 也就成為in this contract，而該合同中的the parties hereof也就成為the parties of this contract。同樣，如herein 出現(xiàn)在《公司法》（Companies Act）中，我們便可把該herein視為“in this Companies Act”理解

1.。而當(dāng)herewith出現(xiàn)在信函中時(shí)，如：please find the check enclosed herewith，其等同于in this letter，該句子則可譯為“請(qǐng)查收隨函所附的支票”。相比之下，there和where則均可視為是指文件、文書、合同等代前面所出現(xiàn)的單詞、詞組、事物等，如在if a member fails to pay any call or installment of a call on the day appointed for the payment thereof里，當(dāng)我們把thereof 2.視為of which時(shí)，此時(shí)的which所指代的則是其前面所出現(xiàn)的call（催繳股款）或installment of a call（催繳的分期支付股款），該句子意思則是“如果股東沒有按規(guī)定繳款的日期繳納任何所催繳的股款或催繳的分期支付股款”。同樣，a deed whereby 中的whereby當(dāng)被視為是“by which”時(shí)，此時(shí)的which也是指代其前面的deed。there和where之間的區(qū)別在于there常指代其緊跟的前面的單詞或詞組等，而where加介詞所構(gòu)成的單詞更常指代前面所說(shuō)的整個(gè)句子、事物等，起到一種類似非限制性定語(yǔ)從句的作用。注： 1.“herein： In this thing（such as a document，section，or matter）.” Cf.Bryan

A.Garner，Black's Law Dictionary，7th edition，at P.731，West Group（1999）

2.“thereof： Of that，it，or them.” Id.at P.1488