汉英翻译上教案.docVIP

汉英翻译（上）教案 主讲：魏志成教授 第9单元 I 提示II 译法要点.1调整：前置多层状语.2变通：词性转换（动词→名词）.3创新：动词.4精练：以复合名词代替短语5选词：含糊与确切.6不妥的主语省略.7变通：转换（主动→被动）.8不妥的：被动→主动9.9语体与代词.10选词：专一与多样.11顺译：前置多层状语.12误用：习惯.13表达：普通与专门.14变通：否定.15滥用：shall III 原文与译文 THE LAW OF THE PEOPLES REPUBLIC OF CHINA ON CHINESE-FOREIGN JOINT VENTURES(II) (Adopted by the Second Session of the Fifth National Peoples Congress on July l, 1979 and Promulgated on and Effective as of July 8, 1979) Article 7 After payment, pursuant to the provisions of the tax laws of the Peoples Republic of China, of the joint venture income tax on the gross profit earned by the joint venture and after deduction from the gross profit of a reserve fund, a bonus and welfare fund for staff and workers, and a venture expansion fund, as provided in the articles of association of the joint venture, the net profit shall be distributed to the parties to the joint venture in proportion to their respective contributions to the registered capital. A joint venture that possesses advanced technology by world standards may apply for a reduction of or exemption from income tax for the first two to three profit-making years. A foreign joint venturer that reinvests in China its share of the net profit may apply for refund of a part of the income taxes already paid. Article 8 A joint venture shall open an account with the Bank of China or a bank approved by the Bank of China. The pertinent foreign exchange transactions of a joint venture shall be conducted in accordance with the regulations on foreign exchange control of the Peoples Republic of China. In its operating activities a joint venture may directly raise funds from foreign banks. The various kinds of insurance coverage of a joint venture shall be furnished by Chinese insurance companies. Article 9 The production and operating plans of a joint venture shall be filed with the departments in charge and shall be implemented through economic contracts. In its p