(法律文本英语翻译)保税区外汇管理办法[5篇模版]

第一篇：(法律文本英语翻译)保税区外汇管理办法

保税区外汇管理办法

第一条

为了完善保税区外汇管理，促进国民经济健康发展，根据《中华人民共和国外汇管理条例》及国家其他有关法律、法规的规定，制定本办法。

第二条

本办法所称保税区，是指经国务院批准在中华人民共和国境内（以下简称境内）设立的、海关实行封闭监管的特定区域。

第三条

本办法所称区外是指境内保税区以外的其他地区。

第四条

本办法所称区内机构，是指设在保税区内的行政管理机构、企业、事业单位及其他经济组织。

前款所称区内企业是指在保税区注册的中资企业和外商投资企业。

第五条

保税区外汇管理机关为国家外汇管理局及其分支机构（以下简称外汇局）。

第六条

有关保税区的外汇收支与外汇经营活动，应当遵照本办法规定办理。

第七条

保税区与境外之间的一切经济往来，必须以外币计价结算，不得以人民币计价结算。

保税区与区外之间保税货物项下交易，必须以外币计价结算，不得以人民币计价结算；非保税货物项下交易，可以以外币计价结算，也可以以人民币计价结算；服务等非贸易项下交易应当以人民币计价结算。

区内企业之间以及保税区之间的交易，可以以外币计价结算，也可以以人民币计价结算；区内行政管理机构的各项规费应当以人民币计价结算。保税区与出口加工区、上海钻石交易所等海关实行封闭管理的特定区域之间的经济交易，视同保税区之间的经济交易。

第八条

银行应当按照本办法及其他有关外汇管理规定为区内企业开立、关闭外汇账户，办理结汇、售汇和外汇收支手续，审核并留存有关凭证和单据备查，按规定向外汇局报送报表和信息等资料。

第九条

区内机构的外汇收入，应当及时调回境内；未经外汇局批准，不得存放在境外。

第十条

区内与境外之间的所有经济交易，区内机构均应当按照规定办理国际收支统计申报手续；区内与境内区外的所有经济交易，区内、区外机构均不需办理国际收支统计申报手续。

第二章

外汇登记及外汇年检

第十一条

区内企业应当自领取工商营业执照之日起30个工作日内，持营业执照及副本、经批准的合同、章

程以及组织机构代码证书（外商投资企业还需提供审批机关对设立该企业的批准文件）等材料，向外汇局申请办理外汇登记手续，并如实填写《基本情况登记表》。

外汇局审核上述材料无误后，向区内企业颁发《保税区外汇登记证》（以下简称《登记证》）。《登记证》由国家外汇管理局统一设计，各外汇局自行印制，不得伪造、涂改，不得出租、出借、转让、出卖给其他单位使用。

第十二条

区内企业办理外汇登记手续后，有变更名称、地址、经营范围或者发生股权转让、增资、合并及分立等情况的，应当在办理工商登记变更后30日内将有关材料报外汇局备案，并办理外汇登记变更手续。

第十三条

区内企业经营期满或者因故导致经营终止，经审批机关批准解散的，应当在审批机关批准之日起30个工作日内向外汇局交回《登记证》，办理外汇登记注销手续；需汇出清算结业资金的，应当在向外汇局申请汇出清算结业资金时，交回《登记证》，办理外汇登记注销手续，凭外汇局“资本项目外汇业务核准件”办理资金汇出手续。

第十四条

区内企业遗失《登记证》，应当在登报声明后5个工作日内向外汇局报告，外汇局凭遗失声明给予补发。

第十五条

外汇局应当在每年第一季度对区内企业的外汇收支和外汇经营情况按年度进行外汇检查。外汇局在外汇年检后，将检查结果在《登记证》中进行批注。

第十六条

区内企业办理外汇收支业务，应当凭年检有效的《登记证》和规定的有效凭证及商业单据办理。不能提供有效《登记证》的，银行不得直接为其办理结汇、售汇及外汇收付手续。

对未办理年检、未通过年检或者不能提供有效《登记证》的区内企业，由外汇局限期整改；整改期间，其外汇收支由外汇局逐笔审核真实性，银行凭外汇局核准文件办理。

第三章 外汇账户的开立、使用及管理

第十七条

区内企业开立外汇账户，应当持《登记证》和有关外汇账户管理办法规定的相关材料向注册地外汇局申请。持外汇局核发的“开户通知书”和《登记证》开立经常项目外汇账户，持外汇局核发的“资本项目外汇业务核准件”和《登记证》开立资本项目外汇专用账户。

区内企业的经常项目外汇账户应当在注册地银行开立，原则上只能开立一个经常项目外汇账户。

区内企业资本项目外汇专用账户可以在注册地开立，也可以在注册地以外地区开立。区内企业在注册地以外地区开立资本项目外汇专用账户时，应当向开户地外汇局申请，凭开户地外汇局核发的“资本项目外汇业务核准件”和《登记证》到开户地银行办理开户手续。

第十八条

区内企业申请开户时，外汇局应当根据外汇账户的性质、用途，在“开户通知书”或者“资本项目外汇业务核准件”中核定账户的收支范围、使用期限；但外汇局不对区内企业的经常项目外汇账户核定限额。

第十九条

银行应当凭外汇局核发的“开户通知书”或者“资本项目外汇业务核准件”和《登记证》为区内企业开立外汇账户，在《登记证》相应栏目中注明开户银行、账号、币种和开户日期，加盖该银行戳记，并按照规定的收支范围、使用期限，监督区内机构使用外汇账户。

第二十条

区内企业应当按照外汇局核定的收支范围、期限等使用外汇账户。

第二十一条

区内企业如需关闭外汇账户的，应当在办理清户手续后10个工作日内持开户金融机构关闭账户证明和《登记证》，到外汇局办理关闭账户手续。

区内企业关闭外汇账户后，其外汇账户余额可以转入经批准新开立的外汇账户；终止经营的，按本办法第三十五条办理。

第二十二条

区内企业需在境外开立外汇账户的，应当按照境外外汇账户管理规定，经外汇局核准，并按照规定开立、使用、撤销境外账户。

第四章 外汇收支和结售汇管理

第二十三条

区内企业经常项目项下的外汇收入，应当存入其经常项目外汇账户；需要办理结汇的，持《登记证》等相关凭证直接到注册地银行办理。

银行为区内企业办理结汇手续后，应当在《登记证》相应栏目中签注并加盖业务公章

后复印，与其他相关凭证一并留存五年备查。

第二十四条

区内企业经常项目项下向境外支付，应当凭《登记证》、进口付汇核销单（代申报单）和结汇、售汇及收付汇管理规定中规定的其他有效凭证和商业单据，从其外汇账户支付；其中按规定需出示正本海关货物进口报关单而区内企业属向海关备案进口而无法取得正本海关货物进口报关单的，需出示正本海关货物进境备案清单；除本办法另有规定外，不得购汇支付。

第二十五条

区内企业外方投资者的利润、股息、红利汇出境外的，应当持《登记证》、董事会利润分配决议、完税证明、会计师事务所的验资报告及利润、股息、红利的审计报告，从其外汇账户中支付，自有外汇不足支付的，可凭上述材料及所有外汇账户开户银行对账单直接向银行购汇支付。

第二十六条

区外企业以外币计价结算向区内销售货物的，区内企业应当凭合同或协议、发票、海关正本进口货物报关单、《登记证》，从其外汇账户中向区外支付，不得购汇。银行应当按照规定为区外企业办理结汇或入账手续。

第二十七条

区内企业向区外销售货物，货物从保税区报关进口的，区外企业应当凭区内企业《登记证》复印件和结汇、售汇及收付汇管理规定中规定的有效凭证和商业单据，从其外汇账户中或者购汇向区内企业支付，不得直接向境外支付。区外企业可以提供区内企业正本海关货物进境备案清单的，可以直接向境外支付。

区内企业向区外销售货物，货物不进入保税区直接在区外报关进口的，区外企业应当凭区内企业《登记证》复印件和结汇、售汇及收付汇管理规定中规定的有效凭证和商业单据，向境外支付或者向区内企业支付；区外企业向区内企业支付的，区内企业再向境外支付时，应当凭《登记证》、区外企业报关单核注底账证明和结汇、售汇及收付汇管理规定中规定的其他有效凭证和商业单据办理。

第二十八条

保税货物从区外进入保税区或者从保税区进入区外，由区外企业按照规定办理出口收汇和进口付汇核销手续；货物从保税区运到境外，或者从境外运抵保税区，区内企业无需办理出口收汇和进口付汇核销手续。

第二十九条

以人民币资金注册设立的区内企业，向境外或者区外的外汇支付，应当首先使用自有外汇资金，自有外汇资金不足以支付的，可以凭《登记证》、会计师事务所出具的验资报告、开户银行出具的外汇账户余额证明以及下列有效商业单据和凭证向注册地外汇局申请，凭《登记证》和外汇局的核准件办理购汇支付手续。购汇总额不得超过其注册资本总额中实际到位的人民币投资部分。

（一）经常项目货物贸易项下，持进口合同、进口付汇核销单（代申报单）、正本海关货物进口报关单（证明联）或者海关货物进境备案清单；

（二）偿还外债或者对外担保履约，持外债合同或者对外担保合同、外债或者对外担保登记凭证、境外债权机构支付通知；

（三）偿还境内外汇贷款，持贷款合同、境内外汇贷款登记凭证以及债权机构还本付息通知单。

第三十条

经保税区管委会和海关批准的区内货物分拨企业，向境外或者区外的外汇支付，应当首先使用自有外汇资金，自有外汇资金不足以支付的，贸易进口项下可以持《登记证》、开户银行出具的外汇账户余额证明、进口货物在境内销售的正本进口货物报关单（证明联）、人民币发票、海关关税专用缴款书以及正本海关货物进口备案清单、进口合同、进口付汇核销单（代申报单）等有效商业单据和凭证向注册地银行申请办理。

区内货物分拨企业偿还外债、境内外汇贷款或者对外担保履约，自有外汇资金不足以支付的，可以持《登记证》、开户银行出具的外汇账户余额证明、进口货物在境内销售的正本进口货物报关单（证明联）、人民币发票、海关关税专用缴款书、外债或者境内外汇贷款或者对外担保合同及其登记凭证、债权机构的支付通知等有效商业单据和凭证向注册地外汇局申请，凭《登记证》和外汇局核准件办理。

区内货物分拨企业年度购汇总额不得超过其年度进口货物总额。

第三十一条

经保税区管委会批准产品部分内销的区内加工企业，向境外或者区外的外汇支付，应当首先使用自有外汇资金，自有外汇资金不足以支付的，贸易进口项下可以持《登记证》、开户银行出具的外汇账户余额证明、产品批准在境内销售的文件、境内销售合同、产品在境内销售的正本进口货物报关单（证明联）、人民币发票、海关关税专用缴款书以及正本海关货物进口备案清单、进口合同、进口付汇核销单（代申报单）等有效商业单据和凭证向注册地银行申请办理。

区内加工企业偿还外债、境内外汇贷款或者对外担保履约，自有外汇资金不足以支付的，可以持《登记证》、开户银行出具的外汇账户余额证明、产品批准在境内销售的文件、境内销售合同、产品在境内销售的正本进口货物报关单（证明联）、人民币发票、海关关税专用缴款书、外债或者境内外汇贷款或者对外担保合同及其登记凭证、债权机构的支付通知等有效凭证和商业单据向注册地外汇局申请，凭《登记证》和外汇局核准件办理。

区内加工企业购汇总额不得超过经批准的内销产品总额。

第三十二条

银行在为区内企业办理购汇申请时，应当严格按照本办法规定，审核区内企业提供的有效凭证和商业单据，核对其《登记证》中签注的已购汇金额，并在其提供的正本进口货物报关单上加盖“已供汇”戳记，同时从进口货物报关单联网核查系统中将该报关单电子底账进行核注、结案。加盖“已供汇”戳记的进口货物报关单不得再凭以购付汇。

第三十三条

银行为区内企业办理购汇手续后，应当在区内企业《登记证》相应栏目上签注购汇日期、人民币资金来源、购汇金额及购汇性质等并加盖业务章，复印后与区内企业提供的其他凭以办理购汇手续的商业单据和凭证一并留存五年，以备核查。

第三十四条

区内企业借用国际商业贷款、外汇（转）贷款、提供对外担保、境外发行外币债券、境外投资、外方所得利润在境内增资或者再投资等资本与金融项目外汇交易和外汇收支，应当持《登记证》及其他规定的材料，按照区外有关规定办理。区内企业资本与金融项目对外支付，应当从其外汇账户中对外支付，除本办法明确规定外，不得购汇支付。

区外企业为区内企业借用国内外汇贷款提供的担保，视同对外担保。

第三十五条

区内企业终止经营时，应当按照区外有关规定进行清算。清算后属于外方投资者所有的资产，经外汇局批准后，可以从其外汇账户中汇出或者购汇汇出境外或境内再投资；属于中方投资者所有的外汇和人民币收入，应当调到区外，按相关规定办理。

第五章 附则

第三十六条

银行应当于每月初5个工作日内将上月办理区内企业购汇情况包括企业名称、人民币资金来源、购汇金额、用途等上报区内企业所在地外汇局。

第三十七条

外汇局应当定期或者不定期对银行和区内企业的外汇收支和外汇经营情况进行监督检查，对违反本办法的，应当按照《中华人民共和国外汇管理条例》及其他外汇管理规定进行处罚；《中华人民共和国外汇管理条例》及其他外汇管理规定没有规定的，给予警告、通报批评、3万元人民币以下罚款的处罚；对未按本办法规定办理人民币购汇业务的，还可以暂停或取消其用人民币购汇的权利。

第三十八条

本办法自2002年10月1日起施行，由国家外汇管理局负责解释。1995年12月16日国家外汇管理局发布的《保税区外汇管理办法》、1996年1月24日国家外汇管理局发布的《关于实施〈保税区外汇管理办法〉有关问题的通知》、1998年7月27日国家外汇管理局发布的《关于浙江分局所询保税区外银行对区内企业售付汇行为定性处理问题的复函》、1998年9月1日国家外汇管理局发布的《关于保税区外汇管理有关问题的通知》、2000年7月26日国家外汇管理局发布的《关于保税区外汇管理有关问题的批复》和2002年1月29日国家外汇管理局综合司发布的《国家外汇管理局综合司关于转发〈关于保税区外商投资企业设立分支机构有关问题的通知〉的通知》以及其他配套的规章和规范性文件同时废止。

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：法律英语翻译

法律英语翻译省略

法律英语翻译中的省略，是指原文里有些词或其他成分无须译出来，这或是因为被省略的词语其意义在译文中已有体现，又或是因为硬译出来反而使译文显得累赘、生涩，违背汉语的表达习惯。英语句子里的各种词类和成分，翻译时可以省略的，除了前面与人称代词和物主代词有关的代词省略外，还有其他从语法和修辞角度上看应该省略的词和词组，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.客户要求时，或本协议终止时（以两种情况中先发生的为准），顾问将向客户提交所有机密信息及所有副本，但顾问可以存档的一份副本除外。

在法律英语中，为使表达更加精确，thereof和hereof一类的词用得很多，但从具体汉语句子的上下文看，有不少是可以而且应该省略的，上面这个句子里的两处thereof就是常见的例子。

(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

买方进一步承诺和同意确保买方的独立审计师和任何代理人、雇员或独立承包人遵守本条规定。

Procure（保证）和ensure（确保）基本上是同一个意思，种类舍弃了“保证”，只译出意思更强的“确保”。原文中最后一个Purchaser按汉语表达方式可以省略，故而仅译出一个“买方”。

(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.本合同的订立、效力、解释、执行及合同争议的解决，均受中华人民共和国（“中国”）法律管辖。中国颁布的法律对本合同相关的某一事项未作规定的，参照国际商业惯例。

法律一经颁布，当然就是公布于众，不需要再在译文中添加“可为公众获得的”（publicly available）的赘语。

2、重复

重复是相对于原文中的省略而言的，实际上也可以看做是一种增词，只不过是增加同一词而已。翻译中之所以需要重复，是由于英语和汉语两种语言的句法和修辞各有不同而引起的。换言之，英语句子里有些省略的词或词组，按汉语的表达方式却必须予以再现的，就应当在译文中加以重复。目的只有一个，那就是使译文符合汉语的表达习惯。

(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，卖方不得自称，也不得允许他人宣称卖方在公司中拥有权益或与公司有任何关联。

(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.如果卖方未根据本条规定向或拒绝向买方转让任何股份，公司秘书或董事会委派的任何其他人应被视为经卖方不可撤销的授权，有全权在买方向公司支付购买价款后，以卖方的名义并代表卖方签署、完成并向购买人交付股份转让证。

(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权利、权力和权限签署和交付本合同及本合同中的该方为一方的所有协议和文件，遵守并履行本合同及该等协议和文件规定的义务。

Hereunder和thereunder中的here和there，必须还原成“本合同”和“该等协议和文件”，即把这几个词重复译出。

第三篇：法律英语翻译

法律英语翻译可没你想的那么简单，有GOOGLE就够了吗？

法律翻译，顾名思义是翻译法律方面的内容。翻译从形式上可划分为口译和笔译，鉴于口译通常按传输方式划分，即同传、交传、陪同口译等，以口头表述为媒介，专业领域的界限就相对模糊。即便律师和客户的沟通，商事谈判中法律事项等会涉及口译，也通常不会过于专业。口译始终以交流通畅、简单明了为主，最重要是保证沟通的及时性。而笔译多是横向划分，按领域对号入座，科技翻译、文学翻译、医学翻译、商务翻译，不一而足。而法律翻译和前述的众多队友一样，只是笔译中的一个分支，翻译任何以书面形式出现的法律内容，这就是法律翻译的全部任务。

但这一句话内涵却可以无限延伸，毕竟法律文书的种类多得列举不完，单单就契约而言，就有无数“衍生品”，contract, deed, instrument, agreement, arrangment, memo......好像都是一种玩意儿，可细看又不是。再给前面加个定语，采购、股转、信托、租赁......感觉心好累，已经举不了了。法律英语为什么这么难？

>>>> 1.综合性

法律英语的难点之一，在于其具有“世界性词汇”的特点，这主要表现在它所使用的语言不仅是英语本身，还包括其它语种，如法语、拉丁语等。

尤其是拉丁语，在法律英语中处于权威性的地位。在西方法律文明中，法律格言往往是用拉丁语来表述的。这不仅是因为罗马法对整个世界法学的繁荣兴旺功不可没，而古罗马法学家尤其强调用简洁、精准的语言来陈述法律规则，更因为拉丁文在西方历史上长期被视为“有教养者的语言”，曾经是欧洲人表述法律规则和法律命题的“通用语言”。

随便举两个例子： >>>> 2.严谨性

暂不论英文，即便是中文的合同文书，我们都讲究定义的周延性、逻辑的严密性。随着我国涉外法律服务业的拓展，涉外律师的水平如果只限于“会用英文写作”，“能让人大致看懂”已经无法满足业务要求，而是要在法律英文写作质量上精益求精。毕竟律师写出来的英文合同，是否表意清楚、考虑周到、逻辑严密、切实可行，直接关系到数以亿万计的投资成败和风险分配，不得不慎重对待。>>>>

3.法学院教育与实践的脱节性

在很多法学院，法律英语课程并不那么受重视，只是作为“大学英语”的一个补充存在，学生只要能够大致理解课文的主要内容，把课后的专有名词词汇表背熟，就足以应付课程要求。但一旦开始实习，就会发现“书到用时方恨少”，涉外文书不会写、英文协议不会改、电话会议特别慌…… 再扎实的专业能力，都因为语言关束缚手脚。

我们可以通过一个简单例子来看看，法律翻译到底难在哪：

中伦笔试试题

监管人依甲方和乙方共同发出的指示函行事。监管人在收到该指示函原件后，即有权从监管款项中扣除所约定的监管费用，并在5个工作日内指示银行，由银行根据商业惯例将监管款项一次性划至指定账户。

翻译：

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.这个案例中，“最佳答案”用的都是简单、常用的法律词汇，对于一个有基础的法学生，写出这样的句子并不难。但是为什么你写不出来呢？？？ 那么我们就要谈到法律英语的特点了！

法律英语是指法律界通用的书面英语（包括法律、法规、条例、规章、协定、判决、裁定等)，尤其是指律师起草法律文件（合同、章程、协议、契约等）惯常使用的语言。法律英语有其自身的特点，词语、词义、专业用语和表达方式有别于普通英语，形成了一种特殊的文体。语言学界把这种文体归为“庄重的”（solemn)、“刻板的”(rigid)文体，是因为法律英语语句正规，有一定的程式，专用于严肃客观地表述所涉事项。也有人认为这种文体是“神秘的”(mystical),甚至是“矫揉造作的”(assiduously stilted),理由是法律英语文词艰涩难懂，语句冗长复杂。但不管怎样，法律文件必须用词准确，结构严谨，并采用业内普遍接受的格式，以充分体现法律的严肃性和严密性。从事法律翻译，首先应当了解法律英语的特点。法律文件的词汇

法律文件往往使用正式的（formal）词语、被赋予专门意义并已进入法律英语范畴的普通词语、英语古词语料来词语（主要来自拉丁语）、法律术语和行话、套话。1)使用正式的词语

体现法律英语文体特点的，首先是法律文件偏爱“正式的”词语——与普通语言不一样的词语。正式词语在各类法律文件中随处可见。

例如，在合同中，不用before而用prior,不用after而用subsequent，不用but而用providedthat,在这几个例子中，常用词都被正式的词取代。其他的正式用语还有：construe，deem，operate，same，object to, whereas, without，prejudice等等。

宣誓书（affividat)的正式用语有 being first duly sworn,depose and says;before me, a notary public。而判决书则用 Nowtherefore, It is ordered，adjudged, and decreed 做出判决。2)使用具有不同意义的常用词

英语不少普通词用在法律文件里，失去了一般人所理解的通常意义，而具有属于法律范畴的、与其原义大相径庭的意思。下面所列的一些（仅仅是一部分）常用词，用在法律文件中所表示的意义，往往只有律师才清楚：action(诉讼）、alienation(转让）、avoid(取消）、consideration(对价)、counterpart(有同等效力的副本）、execute(签署)、hand(签名）、instrument(法律文件）、negligence(过失）、party(一方）、prejudice(损害）、presents(本法律文件）。

said(上述，该）、save(除了）、serve(送达)。3)使用古英语和中古英语中常用担当代很少使用的词 古英语(Old English)是公元约1100年以前的英语，中古英语(Middle English)则是公元约1100年至1500年间的英语。虽说古英语和中古英语都早已过时，但今天的法律英语中还保留着许多那个时期常用的词以及其词义，其中最主要是以here，there和where与介词合成的词：-hereafter,herein，hereof，hereto, heretofore, hereunder，herewith；-thereafter, thereat，thereby, therefore, therefrom，therein, thereof, thereon,thereto, theretofore, thereunder, therewith;-whereas,whereby，wherein，whereof

此外还有aforesaid，forthwith及作形容词用的said和such。

4)使用外来词语

传统上，英美两国法律专业的学生都要学习拉丁文。在现代标准法律词典里，仍然收录了直接来自拉丁文的词语。其中有些拉丁词已被吸收成为英语词，如： affidavit(宣誓书）、alias(化名；别名）、alibi(不 在犯罪现场）、quorum(法定人数）等。虽然大部分拉丁词语如今不再使用，但还有不少词语常常出现在法律文件中，成为法律英语的一个印记，如：ad hoc(专门的；专门地）、bona fide(真诚的，真诚地）、de facto(事实上的）、in re(关于）、inter alia(除了别的因素以外）、mutatismutandis(在细节上作适当修正后）、part passu(按相同比例）、per se(自身）、pro bono(为了公益）、pro rata(按比例）等。

5)使用法律术语和行话、套话

各行各业都有专门术语和行话，律师行业亦不例外。法律术语和行话对不熟悉法律业务的外行人来说，是难以理解的，但对于律师开展业务和起草文件却是不可或缺的。律师使用的术语和行话不胜枚举，这里仅收录最为常见的一些用语：alibi(不在犯罪现场）、appeal(上诉）、bail(保释）、burden of proof(举证责任）、cause of action(案由）、contributorynegligence(与有过失）、damages(损失赔偿金）、defendant(被告）、due diligence(审慎调查）、felony(重罪）、lessee(承租人）、lessor(出租人）、letters Patent(专利证书）、negotiableinstrument(流 通票据）、novation(更替）、plaintiff(原告）、prejudice(损害）、reasonable doubt(合理的怀疑）、remedy(救济）、secondment(临时调任）、tort(侵权行为）。

为了使要表达的意思更为精确，或界定适用范围，律师在起草合同文件时每每使用现成的套话，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，由于英语的名词和代词有单数和复数形式，又有性别之分，为了防止所涉及的条款出现片面性解释，在合同的“定义和解释”部分，通常都有这样“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.这种法律文件特有的套话在普通英语里是找不到的，因而也更能反映法律英语的文体特色。比蓝翻译

第四篇：法律英语翻译

Lesson 2法律制度

美国法律制度

美国的法律制度以复杂性为其特点，原因在于美国的联邦制度。在联邦制的体系中，各个州都留有实质上的自治权。每个州都有自己的宪法，由其各自的立法机构制定的成文法以及由各个州的法院裁决而来的一整套判例法.其法律制度的复杂性主要由于以下事实：美国有两套独立的审判体系及司法体系——联邦政府和州政府。美国联邦宪法赋予各州充分的自治权，以维持其疆域内正常的法律和秩序，并且赋予各州对不受联邦具体管辖的任何事物的管辖权。因此，每个州都有自己的法律、法庭、警察以及监狱。联邦的司法体系管辖那些触犯了联邦宪法、触犯联邦法律以及超过一个州的管辖权的案件，比如，联邦政府本身是一方当事人的纠纷，两个不同州之间的人或者政府的案件。

因此可以说，美国有51部法律，50个州各一部，联邦政府一部，而不是一部统一的法律。

这一双重性或多重性导致的复杂性就是法律选择问题频频出现在涉及多州的贸易或事务中——如果在不同州之间的系列事务产生了纠纷，或者在不同州的个人及政府间，当不同州对权利规定不一致时，到底应该适用哪一个州的法律，谁来确认法律的适用变成了一个很复杂的问题。

统一制定法的趋势有助于缓解这一问题，但是法律冲突问题仍然存在。所以，学习美国法，学生必须要意识到不同的州有不同的成文法，针对特定法律情况会有不同的选择法律规则，其结果是以下这一可能性，选择法院会影响到相关当事人的实体权利。

对法院的选择同样增加了美国诉讼的复杂程度，因为美国的法院体系也有双重性。美国有51个法院系统，每一个都独立于其他州，每个州都有自己独自的审判和上诉法庭，而不是统一的法院体系。

州法院是通常审理纠纷的地方，审判法庭包括有限管辖法院和一般管辖法院。

许多州都有有限管辖法院和一般管辖法院。这些下级法院被授权审判和决定那些涉及相对小额诉讼和特定主题的案件。有限管辖法院的名称和权限在各个州是不同的。

每个州都有法院，法院通常都设立在边界线上，审理各类案件，不受主题和争议数额的限制，这些法院被称作一般管辖法院。一般管辖法院的名字在不同的州都不同：在加利福尼亚州称为高等法院；在纽约称为最高法院；在许多州称为巡回法院；在其他地区称为地方法院、州法院、普通法院以及其他各种各样的名称。无论法院叫什么名字，一般管辖法院都是审理那些不属于其他渠道的所有的案子。

对美国宪法的介绍

美国宪法阐明了对这个国家的政府和法律起指导作用的基本原则。1787年被起草时，美国宪法是一部规定初建国怎样组建其政府的文献。该宪法规定美国必须有一位总统和一位副总统，还规定人民应当选出其他人作为自己的代表，这些当选代表组成国会。美国宪法保障公民的权利和自由，比如言论自由和宗教信仰自由。

当今，美国宪法仍然是所有政府部门的最重要的指导原则，它通常被称为“国家的最高法律”。这就意味着任何州、任何政府部门、任何人、任何当选代表------包括总统和国会----都不能制定违反宪法的法律或实施违反宪法的行为。所以，宪法依然保护着公民的权利和自由。

宪法的主要方面涉及到联邦宪法的解释和实施。由于宪法是美国赖以建立的基础，它调整社会中的基本关系-----包括州政府之间的关系，州政府与联邦政府之间的关系，联邦政府三部门（行政机关、立法机关和司法机关）之间的关系，以及有关联邦政府和州政府的公民的权利。美国最高法院在解释宪法上发挥着至关重要的作用。因此，研习美国宪法在很大程度上要侧重于对最高法院裁判的研习。

基本原则和权力分工

美国宪法的基础是几条重要的原则或主要思想。首要原则就是政府的权力来自于人民。这一思想被称为“人民主权论”，《独立宣言》中对其也有规定。

第二个原则是联邦制度。宪法对权力进行了划分，一部分划分给中央或者说国民政府，另一部分则划归各州政府。宪法列举了联邦政府的权限---------即被授予的权力。同时，宪法也规定了联邦政府和州政府禁止实施的事项。特定的一些权力，如征税，被界定为由州政府

宪法实质上并没有真正列举州政府的权力。第一款禁止州政府行驶诸如印制货币、对他国宣战、与他国缔结条约等权力。宪法修正案第十条规定了凡不属于联邦政府的权限和没有禁止州政府行驶的权限全部都由州政府享有。

另一主要思想或者说原则则是三权分立。前三条规定了将联邦政府的权力划分为三部分：立法权、行政权和司法权。宪法的起草者的初衷在于防止政府的任何一个分支过于强大。在三权分立的基础上，起草者们还在宪法中补充了分权制衡原则。每个政府部门都有其他部门对它的限制。例如，国会——立法机关——有权制定所有的法律，但其制定的法律不能违反宪法；最高法院-----司法机关----则有权宣布一部法律违宪。

刑法的作用

——惩罚的相关理论

刑法的主要目的，自然包括促使人们做社会认为规范的行为，抑制人们做社会不提倡的行为。由于制定刑法之目的是为了惩罚不法行为，而非鼓励合法行为，其重点在于阻止不法行为的发生，而并非鼓励符合规范的行为。

在确定哪些不符合规范的行为应当受到惩罚的问题上，刑法实际上旨在确定一个最低的行为标准，而非造就一个理想的行为（譬如说有高度道德原则的、大公无私的、有英雄般行为的人）。冒着生命的危险，冲入熊熊大火之中，为了拯救困在房间里的陌生人，这种行为是高尚的，但法律并不会（也不应该）惩罚未达到如此英勇标准的行为。已订婚的恋人能在婚前不发生性行为是件很道德的事，但并没有任何规定说法律应该惩罚未能坚守如此高尚道德标准的行为。

刑法对于社会利益提供的免受侵害的各种保护构成了刑法和刑法典对于犯罪的分类：使人们免受身体伤害的保护、使财产免受损失、毁坏或者损害的保护、使名誉权免受损害的保护、使人们免受性侵犯的保护、使政府免受危害或颠覆的保护、对于司法公正的保护、对于公共卫生的保护、对于社会公共秩序的保护以及对于其他利益的保护。当然，刑法并不是社会用来阻止那些侵害或者威胁侵害社会重要利益的行为的唯一手段。来自家庭和学校的教育，对于社会所认定的好的与坏的行为的认知，也是一种重要的方式。宗教，对于善行与恶行的区分的重视，是另一种方式。人们对于获取并维持来自于家庭、朋友、同事的喜爱和尊敬的渴望，毫无疑问地在抑制多数人从事社会不认可的行为方面有着重要的影响。民法责令被告对其不符合社会要求的行为造成的有害后果进行赔偿，或者在适当的情形下发布禁令禁止某种不法行为或命令为某种合法行为，这在规范人们的行为方面也起着重要的作用。

刑法是如何通过刑事处罚对违法犯罪者的威慑作用来影响人们为与不为的呢？或者，换种说法，关于刑事处罚存在哪些理论呢？

关于刑事处罚方面存在很多理论，并且每种理论都有着或者曾经有着满怀热情的拥护者。其中一些理论针对特定的违法者，而另一些则更关注违法行为的性质和公众。这些理论主要有：1.教训性预防理论；2.限制自由理论；3.矫治理论；4.威慑性预防理论；5.教育理论；

6.报复理论。

第五篇：法律英语翻译

Herein、Therein以及Wherein

在法律英语中，这类由here，there以及where加上其它介词构成的类似单词很多，除上述三个之外，还包括：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，乍看上去非常复杂。实际上，只要弄清楚它们的结构，翻译或理解这些词汇便十分简单了。一般说来，读者可将here，there和where都视为是单词“which”，然后将其后面所跟的介词放到其前面，这样一来，herein便可被视为 in which；hereof则为 of which；而therefrom则为from which；而whereby也成为by which等。它们之间的主要区别在于here，there 和where的指代有所不同。首先，here指代的“本”文件、文书、合同、协议等，即是指法律文件载体本身。如herein 出现在一个合同（contract）中，我们前面所说的in which中的which 则指代的是contract，而herein 也就成为in this contract，而该合同中的the parties hereof也就成为the parties of this contract。同样，如herein 出现在《公司法》（Companies Act）中，我们便可把该herein视为“in this Companies Act”理解

1.。而当herewith出现在信函中时，如：please find the check enclosed herewith，其等同于in this letter，该句子则可译为“请查收随函所附的支票”。相比之下，there和where则均可视为是指文件、文书、合同等代前面所出现的单词、词组、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，当我们把thereof 2.视为of which时，此时的which所指代的则是其前面所出现的call（催缴股款）或installment of a call（催缴的分期支付股款），该句子意思则是“如果股东没有按规定缴款的日期缴纳任何所催缴的股款或催缴的分期支付股款”。同样，a deed whereby 中的whereby当被视为是“by which”时，此时的which也是指代其前面的deed。there和where之间的区别在于there常指代其紧跟的前面的单词或词组等，而where加介词所构成的单词更常指代前面所说的整个句子、事物等，起到一种类似非限制性定语从句的作用。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