外商投资财产鉴定管理办法_法律英语

外商投资财产鉴定管理办法

文章来源：文章作者：发布时间：2007-05-07 01:35 字体： [大中小]　进入论坛

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国检鉴联[1994]78号
（Promulgated by the State Administration for the Inspection¹ of Import and Export Commodities and the Ministry² of Finance on 18 March 1994 and effective from 1 May 1994.）
颁布日期：19940318 　实施日期：19940501 　颁布单位：国家进出口商品检验局、财政部

　　PART ONE　GENERAL PROVISIONS

　　Article 1　These Procedures are formulated³ in accordance with Article 33 of the People's Republic of China， Inspection of Import and Export Commodities Law Implementing⁴ Regulations （hereafter， the “Commodity Inspection Law Implementing Regulations”）， Article 29 of the People's Republic of China， Foreign Investment Enterprises Law Implementing Rules and the provisions of relevant laws and administrative⁵ regulations of the State， in order to improve the appraisal⁶ of foreign investment assets， meet China's need to attract foreign investment and protect the lawful⁷ rights and interests of each investing party.

　　Article 2　These Procedures apply to the appraisal of assets invested by investors⁹ outside China outside China， or purchased outside China by investors outside China under commission by foreign investment enterprises， for foreign investment enterprises established within China by companies， enterprises and other economic organizations or individuals （hereafter， “foreign investors”） outside China （including Hongkong， Macao and Taiwan）， and for all forms of foreign compensation trade.

　　Article 3　The State Administration for the Inspection of Import and Export Commodities of the People's Republic of China （hereafter， the “State Administration for Commodity Inspection”） shall be responsible for the administration of the appraisal of foreign investment assets throughout the country. The local Administrations for the Inspection of Import and Export Commodities （hereafter， “local administrative bureaux of commodity inspection”） established by the State Administration for Commodity Inspection shall be responsible for administering and carrying out the appraisal of foreign investment assets at the places where such administrative bureaux are located. Asset appraisal offices and asset assessment¹⁰ authorities in the form of Sino-foreign co-operative or joint¹¹ ventures， established by local administrative bureaux of commodity inspection in accordance with Article 8 of these Procedures （hereafter， “other appraisal authorities”）， shall handle the appraisal of foreign investment assets.

　　Article 4　The Ministry of Finance of the People's Republic of China shall be responsible for the administration of the verification of foreign investment assets and related financial work throughout the country. Local financial departments shall be responsible for the administration of the verification of foreign investment assets and related financial work within their own regions. Accounting¹² firms established with the approval of the Ministry of Finance and of local financial departments shall be responsible for carrying out the verification of foreign investment assets.

　　Article 5　The appraisal of foreign investment assets must adhere to the principles of being truthful¹³， fair， scientific and feasible， and conform with methods and standards being practised internationally and prescribed by the State.

　　Article 6　The appraisal of foreign investment assets shall include the appraisal of the type， quality， quantity， value and loss of foreign investment assets. The appraisal of type， quality and quantity shall involve the appraisal of name， model， quality， quantity， specifications¹⁴， trademark¹⁵， degree of wear， date of production， country of manufacture， manufacturer， etc. of foreign investment assets. The appraisal of value shall involve the appraisal of the current value of foreign investment assets. The appraisal of loss shall involve the appraisal of the causes and degree of the loss incurred¹⁶ in foreign investment assets as a result of natural calamities¹⁷ or accidents， as well as the cost of disposing of the loss and the salvage¹⁸ value.

　　Article 7　Local administrative bureaux of commodity inspection and other appraisal authorities shall issue Certificates of Value Appraisal in accordance with regulations when appraising¹⁹ foreign investment assets. Such Certificates shall serve as a valid²⁰ basis for certifying²¹ the value of assets contributed by each investor⁸.

　　Local accounting firms must handle the verification of foreign investment assets on the basis of the Certificates of Value Appraisal issued by the Administration for Commodity Inspection and other appraisal authorities.

　　PART TWO　ORGANIZING OF ADMINISTRATION

　　Article 8　To engage in appraisal as provided for in these Procedures， asset appraisal offices established by local administrative bureaux of commodity inspection， and asset assessment authorities in the form of Sino-foreign co-operative or equity²² joint ventures of such bureaux， must be examined and approved by the State Administration for Commodity Inspection and the Ministry of Finance， and issue a notice to local accounting firms and other relevant departments.

　　Article 9　Personnel to engage in the appraisal of foreign investment assets may do so only after having undergone professional technical training organized by the State Administration of Commodity Inspection and having obtained a Qualification Certificate awarded by the State Administration for Commodity Inspection through examination.

　　PART THREE　APPRAISAL METHODS AND PROCEDURES

　　Article 10　The appraisal of foreign investment assets must be conducted in accordance with the appraisal methods and relevant provisions set forth²³ in these Procedures and on the basis of the current state， degree of wear， indications of performance， technical parameters²⁴， replacement²⁵ cost， profitability， etc. of the assets.

　　Article 11　The methods of appraising foreign investment assets shall include on-site inspection， technical test and value appraisal， of which value appraisal shall include：

　　1. the market-based method；

　　2. the cost-based method；

　　3. the profit-based method； and

　　4. other methods prescribed by the Ministry of Finance or the State Administration for Commodity Inspection.

　　Article 12　Where the market-based method is used to appraise²⁶ the value of foreign investment assets， reference shall be made to the current market price of identical or similar assets.

　　Article 13　Where the cost-based method is used to appraise the value of foreign investment assets， the re-estimated value shall be determined²⁷ on the basis of replacement cost of the assets being appraised²⁸ as brand-new assets less the cumulative²⁹ depreciation³⁰ calculated on the basis of the replacement cost with respect to factors such as changes in productivity， percentage of newness， etc. Alternatively， the re-estimated value of the assets may be obtained by determining their percentage of newness on the basis of the current state and useful life of the assets being appraised with regard to factors such as changes in function， etc.

　　Article 14　Where the profit-based method is used to appraise the value of foreign investment assets， the current value of the assets being appraised shall be calculated on the basis of the reasonably expected profitability of such assets at a suitable discount rate.

　　Article 15　The appraisal of foreign investment assets shall be conducted in accordance with the following procedures：

　　1. the applicant³¹ files an application for appraisal；

　　2. the appraisal authorities accept the application following preliminary examination of information；

　　3. appraisal personnel draft an appraisal plan；

　　4. receipts， certificates and information provided by the applicant are examined and verified， and market surveys are conducted inside and outside China；

　　5. an on-site inspection is conducted；

　　6. a suitable appraisal method is selected for the appraisal； and

　　7. a Certificate of Appraisal is issued.

　　Article 16　Applicants³² applying for the appraisal of foreign investment assets shall fill out an application form， clearly stating the purpose and objects of and requirements for appraisal， and shall also provide information such as a list of property items， Customs declaration list， contract， receipts， insurance policy， a list of maintenance expenses， technical documentation concerning equipment， etc.

　　Article 17　When local administrative bureaux of commodity inspection and other appraisal authorities accept an application for the appraisal of foreign investment assets， they shall examine whether the application forms filled out by the applicants and relevant information are complete. They may ask for temporary sealing of assets of which the current state needs to be maintained.

　　Article 18　Appraisal personnel shall conduct appraisal in accordance with appraisal procedures. At the time of on-site inspection and appraisal， they must check appraised items one by one. When necessary， they may obtain relevant additional explanations from the persons connected with the assets. After an appraisal is completed， they shall issue a Certificate of Appraisal in a timely manner.

　　Article 19　If an applicant objects to the findings of an appraisal， he may apply for a reappraisal to the Administration for Commodity Inspection that made the findings or to the Administration for Commodity Inspection one level higher and up to the State Administration for Commodity Inspection. Specific measures shall be handled in accordance with the provisions of the Re-inspection of Import and Export Commodities Procedures.

　　PART FOUR　LIABILITY

　　Article 20　Where receipts and certificates issued by administrative bureaux of commodity inspection or other appraisal authorities are forged or altered， penalties shall be imposed in accordance with the relevant provisions of the Commodity Inspection Law Implementing Regulations.

　　Article 21　Appraisal personnel that commit dereliction of duty or graft³³， thereby³⁴ causing the findings of an appraisal to become false， or that practice fraud， shall be penalized³⁵ in accordance with the relevant provisions of the Commodity Inspection Law Implementing Regulations.

　　Article 22　Appraisal personnel may not provide relevant details about any situation or information to a third party （except as otherwise provided by law）。 Appraisal personnel that violate this Article， thereby causing adverse³⁶ consequences shall be penalized according to the seriousness of the circumstances involved.

　　Article 23　Local Accounting firms and registered accountants that violate the second paragraph of Article 7 of these Procedures shall be penalized by the financial authority in charge， in accordance with the relevant provisions of the People's Republic of China， Registered Accountants Law.

　　Article 24　Where an interested party is dissatisfied with a penalty decision made by an administrative bureau of commodity inspection or a financial department， he may apply， within 30 days of receiving the penalty notice， for a review to the authority that made the penalty decision or to its superior authority. Where an interested party is dissatisfied with a review decision， he may file a suit with a People's Court within 30 days of receiving such review decision.

　　Where an interested party fails both to apply for a review or file a suit and to carry out the penalty decision within the prescribed period， the administrative bureau of commodity inspection or the financial department that made the penalty decision may apply to a People's Court for enforcement.

　　PART FIVE　SUPPLEMENTARY³⁷

　　Article 25　When appraisal personnel carry out appraisal， applicants shall provide the necessary working conditions， extra manpower and equipment， etc.

　　Article 26　Local administrative bureaux of commodity inspection and other appraisal authorities shall charge applicants appraisal fees for handling the appraisal of foreign investment assets pursuant to these Procedures， in accordance with relevant State regulations.

　　Article 27　The State Administration of Commodity Inspection and the Ministry of Finance shall be responsible for the interpretation³⁸ of these Procedures. In case of inconsistency between these Procedures and the provisions of different regions or departments concerning the appraisal of foreign investment assets， these Procedures shall prevail.

　　Article 28　These Procedures shall be effective form 1 May 1994.

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收听单词发音

1 inspection
n.检查，审查，检阅
参考例句：
On random inspection the meat was found to be bad.经抽查，发现肉变质了。 The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。

2 ministry
n.(政府的)部；牧师
参考例句：
They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。 We probed the Air Ministry statements.我们调查了空军部的记录。

3 formulated
v.构想出( formulate的过去式和过去分词 )；规划；确切地阐述；用公式表示
参考例句：
He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。来自《简明英汉词典》 This idea can be formulated in two different ways. 这个意思可以有两种说法。来自《现代汉英综合大词典》

4 implementing
v.实现( implement的现在分词 )；执行；贯彻；使生效
参考例句：
-- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。来自汉英非文学 - 白皮书 He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。来自辞典例句

5 administrative
adj.行政的，管理的
参考例句：
The administrative burden must be lifted from local government.必须解除地方政府的行政负担。 He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。

6 appraisal
n.对…作出的评价；评价，鉴定，评估
参考例句：
What's your appraisal of the situation?你对局势是如何评估的？ We need to make a proper appraisal of his work.对于他的工作我们需要做出适当的评价。

7 lawful
adj.法律许可的，守法的，合法的
参考例句：
It is not lawful to park in front of a hydrant.在消火栓前停车是不合法的。 We don't recognised him to be the lawful heir.我们不承认他为合法继承人。

8 investor
n.投资者，投资人
参考例句：
My nephew is a cautious investor.我侄子是个小心谨慎的投资者。 The investor believes that his investment will pay off handsomely soon.这个投资者相信他的投资不久会有相当大的收益。

9 investors
n.投资者，出资者( investor的名词复数 )
参考例句：
a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子 a cash bonanza for investors 投资者的赚钱机会

10 assessment
n.评价；评估；对财产的估价，被估定的金额
参考例句：
This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。 What is your assessment of the situation?你对时局的看法如何？

11 joint
adj.联合的，共同的；n.关节，接合处；v.连接，贴合
参考例句：
I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。 We wrote a letter in joint names.我们联名写了封信。

12 accounting
n.会计，会计学，借贷对照表
参考例句：
A job fell vacant in the accounting department.财会部出现了一个空缺。 There's an accounting error in this entry.这笔账目里有差错。

13 truthful
adj.真实的，说实话的，诚实的
参考例句：
You can count on him for a truthful report of the accident.你放心，他会对事故作出如实的报告的。 I don't think you are being entirely truthful.我认为你并没全讲真话。

14 specifications
n.规格；载明；详述；（产品等的）说明书；说明书( specification的名词复数 )；详细的计划书；载明；详述
参考例句：
Our work must answer the specifications laid down. 我们的工作应符合所定的规范。来自《简明英汉词典》 This sketch does not conform with the specifications. 图文不符。来自《现代汉英综合大词典》

15 trademark
n.商标；特征；vt.注册的…商标
参考例句：
The trademark is registered on the book of the Patent Office.该商标已在专利局登记注册。 The trademark of the pen was changed.这钢笔的商标改了。

16 incurred
[医]招致的，遭受的； incur的过去式
参考例句：
She had incurred the wrath of her father by marrying without his consent 她未经父亲同意就结婚，使父亲震怒。 We will reimburse any expenses incurred. 我们将付还所有相关费用。

17 calamities
n.灾祸，灾难( calamity的名词复数 )；不幸之事
参考例句：
They will only triumph by persevering in their struggle against natural calamities. 他们只有坚持与自然灾害搏斗，才能取得胜利。来自《现代汉英综合大词典》 One moment's false security can bring a century of calamities. 图一时之苟安，贻百年之大患。来自《现代汉英综合大词典》

18 salvage
v.救助，营救，援救；n.救助，营救
参考例句：
All attempts to salvage the wrecked ship failed.抢救失事船只的一切努力都失败了。 The salvage was piled upon the pier.抢救出的财产被堆放在码头上。

19 appraising
v.估价( appraise的现在分词 )；估计；估量；评价
参考例句：
At the appraising meeting, experts stated this method was superior to others. 鉴定会上，专家们指出这种方法优于其他方法。来自《现代汉英综合大词典》 The teacher is appraising the students' work. 老师正在评定学生的作业。来自辞典例句

20 valid
adj.有确实根据的；有效的；正当的，合法的
参考例句：
His claim to own the house is valid.他主张对此屋的所有权有效。 Do you have valid reasons for your absence?你的缺席有正当理由吗？

21 certifying
（尤指书面）证明( certify的现在分词 )；发证书给…；证明（某人）患有精神病；颁发（或授予）专业合格证书
参考例句：
Signed Commercial in quintuplicate, certifying merchandise to be of Chinese origin. 签署商业发票一式五份，证明产品的原产地为中国。 Other documents certifying the truthfulness of the contents of the advertisements. （三）确认广告内容真实性的其他证明文件。

22 equity
n.公正，公平，（无固定利息的）股票
参考例句：
They shared the work of the house with equity.他们公平地分担家务。 To capture his equity,Murphy must either sell or refinance.要获得资产净值，墨菲必须出售或者重新融资。

23 forth
adv.向前；向外，往外
参考例句：
The wind moved the trees gently back and forth.风吹得树轻轻地来回摇晃。 He gave forth a series of works in rapid succession.他很快连续发表了一系列的作品。

24 parameters
因素，特征；界限；（限定性的）因素( parameter的名词复数 )；参量；参项；决定因素
参考例句：
We have to work within the parameters of time. 我们的工作受时间所限。 See parameters.cpp for a compilable example. This is part of the Spirit distribution. 可编译例子见parameters.cpp.这是Spirit分发包的组成部分。

25 replacement
n.取代，替换，交换；替代品，代用品
参考例句：
We are hard put to find a replacement for our assistant.我们很难找到一个人来代替我们的助手。 They put all the students through the replacement examination.他们让所有的学生参加分班考试。

26 appraise
v.估价，评价，鉴定
参考例句：
An expert came to appraise the value of my antiques.一位专家来对我的古玩作了估价。 It is very high that people appraise to his thesis.人们对他的论文评价很高。

27 determined
adj.坚定的；有决心的
参考例句：
I have determined on going to Tibet after graduation.我已决定毕业后去西藏。 He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。

28 appraised
v.估价( appraise的过去式和过去分词 )；估计；估量；评价
参考例句：
The teacher appraised the pupil's drawing. 老师评价了那个学生的画。来自《简明英汉词典》 He appraised the necklace at ￡1000. 据他估计，项链价值1000英镑。来自《简明英汉词典》

29 cumulative
adj.累积的，渐增的
参考例句：
This drug has a cumulative effect.这种药有渐增的效力。 The benefits from eating fish are cumulative.吃鱼的好处要长期才能显现。

30 depreciation
n.价值低落，贬值，蔑视，贬低
参考例句：
She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。 They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。

31 applicant
n.申请人，求职者，请求者
参考例句：
He was the hundredth applicant for the job. 他是第100个申请这项工作的人。 In my estimation, the applicant is well qualified for this job. 据我看, 这位应征者完全具备这项工作的条件。

32 applicants
申请人，求职人( applicant的名词复数 )
参考例句：
There were over 500 applicants for the job. 有500多人申请这份工作。 He was impressed by the high calibre of applicants for the job. 求职人员出色的能力给他留下了深刻印象。

33 graft
n.移植，嫁接，艰苦工作，贪污；v.移植，嫁接
参考例句：
I am having a skin graft on my arm soon.我马上就要接受手臂的皮肤移植手术。 The minister became rich through graft.这位部长透过贪污受贿致富。

34 thereby
adv.因此，从而
参考例句：
I have never been to that city,,ereby I don't know much about it.我从未去过那座城市，因此对它不怎么熟悉。 He became a British citizen,thereby gaining the right to vote.他成了英国公民，因而得到了投票权。

35 penalized
对…予以惩罚( penalize的过去式和过去分词 )；使处于不利地位
参考例句：
You will be penalized for poor spelling. 你拼写不好将会受到处罚。 Team members will be penalized for lateness. 队员迟到要受处罚。

36 adverse
adj.不利的；有害的；敌对的，不友好的
参考例句：
He is adverse to going abroad.他反对出国。 The improper use of medicine could lead to severe adverse reactions.用药不当会产生严重的不良反应。

37 supplementary
adj.补充的，附加的
参考例句：
There is a supplementary water supply in case the rain supply fails.万一主水源断了，我们另外有供水的地方。 A supplementary volume has been published containing the index.附有索引的增补卷已经出版。

38 interpretation
n.解释，说明，描述；艺术处理
参考例句：
His statement admits of one interpretation only.他的话只有一种解释。 Analysis and interpretation is a very personal thing.分析与说明是个很主观的事情。

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