Article 55. In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.

第五十五条 欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。

属类：法学专业-中国法律-进出口关税条例

Article 5 The agency and staffing administration organ of the State Council shall organize the relevant departments and experts in advance to appraise and validate the establishment, dissolution or merger of administrative agencies of the State Council is appraised and validated.

第五条国务院行政机构的设立、撤销或者合并，由国务院机构编制管理机关事先组织有关部门和专家进行评估和论证。

属类：法学专业-中国法律-国务院行政机构设置和编制管理条例

To decide on issues such as merger , division, change in corporate form or dissolution and liquidation of the company

对公司合并、分立、变更公司形式、解散和清算等事项作出决议

属类：法学专业-中国法律-公司法

Those foreign trade companies at various levels and of various types that are not in conformity with the prescribed requirements shall resolutely be abolished or merged， or their right to handle imp.&exp. trade shall be revoked， strictly in accordance with the provisions of "the Suggestions Concerning the Abolition or Merger of Companies Attached to the Various Departments Under the Central Government" put forward by the National Leading Group for the Checking up and Rectification of Companies

对那些不符合条件的各级各类对外经贸公司，要严格按照全国清理整顿公司领导小组《关于中央国家机关各部门所属公司撤销、合并的意见》的规定，坚决撤销、合并或取消进出口经营权。

属类：法学专业-中国法律-国务院批转商业部通知

Preferential policy for bankruptcy and merger

对破产和兼并企业的优惠政策

属类：经济金融--

Hospitals with prolonged insufficient volume of service will be subject to restructuring, including transformation, scale reduction, closedown and merger with other institutions.

对医疗服务量长期不足的医院采取转型、压缩和撤并等结构调整措施。

属类：口语表达-演讲-

Where two or more companies establish a new company in a merger by re-establishment, all merged parties are dissolved.

二个以上公司合并设立一个新的公司为新设合并，合并各方解散。

属类：法学专业-中国法律-公司法

The law stipulates modes for company merger , dismantlement, bankruptcy, dissolution and liquidation.

该法规定了公司合并、分立、破产、解散和清算的方式。

属类：法学专业-法律解说-

Change of organizational structure; change of equity structure; revision of Articles of Association; change of senior managerial personnel; merger or split; and

改变组织形式。调整股权结构。修改章程。更换高级管理人员。合并或分立。

属类：法学专业-部门规定-汽车金融公司管理办法

Re-organization, association, merger , joint

改组,联合,兼并,股份合作制

属类：经济金融--

In the event of a merger , the merging parties shall execute a merger agreement and prepare a balance sheet and an inventory of property.

公司合并，应当由合并各方签订合并协议，并编制资产负债表及财产清单。

属类：法学专业-中国法律-公司法

A company which is merged or divided shall apply for registration within 90 days from the date of making the resolution or decision of merger or division

公司合并、分立的，应当自合并、分立决议或者决定做出之日起90日后申请登记

属类：法学专业-中国法律-公司登记管理条例

A resolution to effect the merger and division of a company shall be passed at a meeting of the shareholders.

公司合并或者分立，应当由公司的股东会作出决议。

属类：法学专业-中国法律-公司法

The merger of a company may take the form of either merger by absorption or merger by the establishment of a new company.

公司合并可以采取吸收合并和新设合并两种形式。

属类：法学专业-中国法律-公司法

At the time of merger , the creditors’ rights and indebtedness of each of the merged parties shall be assumed by the company which survives the merger or the newly established company.

公司合并时，合并各方的债权、债务，应当由合并后存续的公司或者新设的公司承继。

属类：法学专业-中国法律-公司法

Dissolution is necessary due to a merger or division of the company

公司因合并、分立解散

属类：法学专业-中国法律-公司登记管理条例

In the event of a merger , division, reduction of registered capital or liquidation, if the company does not send notice to or publish public notices for its creditors in accordance with the provisions of this Law, the company is ordered to remedy the situation and is subject to a fine of at least RMB 10,000 and no more than RMB 100,000.

公司在合并、分立、减少注册资本或者进行清算时，不按照本法规定通知或者公告债权人的，责令改正，对公司处以一万元以上十万元以下的罚款。

属类：法学专业-中国法律-公司法

In the event of a merger , division, reduction of registered capital or liquidation, if the company does not send notice to or publish public notices to its creditors in accordance with the relevant provisions

公司在合并、分立、减少注册资本或者进行清算时，不按照规定通告或者公告债权人的

属类：法学专业-中国法律-公司登记管理条例

Resolutions of the shareholders’ general meeting on merger , division or dissolution of a company must be adopted by shareholders with two-thirds or more of the voting rights present at the meeting.

股东大会对公司合并、分立或者解散公司作出决议，必须经出席会议的股东所持表决权的三分之二以上通过

属类：法学专业-中国法律-公司法

A resolution for an increase in or reduction of registered capital, division, merger , dissolution or change in corporate form of the company must be passed by shareholders representing two-thirds or more of the voting rights.

股东会对公司增加或者减少注册资本、分立、合并、解散或者变更公司形式作出决议，必须经代表三分之二以上表决权的股东通过。

属类：法学专业-中国法律-公司法

The merger and division of a company limited by shares must be approved by the authorized department of the State Council or by the provincial government.

股份有限公司合并或者分立，必须经国务院授权的部门或者省级人民政府批准。

属类：法学专业-中国法律-公司法

Encourage merger of enterprises standardize bankruptcy procedures, reposition laid-off workers, increase efficiency by downsizing staff and implement re-employment projects

鼓励兼并，规范破产，下岗分流，减员增效和实施再就业工程

属类：综合句库--

Administrative Complication: Land and building records maintained separately and merger adequate to permit valuation of both land and buildings believed not easily possible in reasonable time.

管理的复杂性:土地和建筑记录分开维护，为了方便房地产评估而在一定时间内合并是不容易的。

属类：行业术语-税务-外国房地产税研究

with respect to the foreign trade companies at various levels and of various types in Guangdong and Fuiian Provinces that were established after examination and approval, the framework for the abolishment and merger of these companies formulated in the process of the checking up and rectification shall also be submitted to the Ministry of Foreign Economic Relations and Trade for examination and approval.

广东、福建两省审批成立的各级各类对外经贸公司经过清理整顿后的撤销，合并方案，也要报经贸部审批。

属类：法学专业-中国法律-国务院批转商业部通知

The administrative agency of the State Council shall, according to the provisions stipulated by the State, decide the establishment, dissolution or merger of internal institutions at the divisional level within an administrative agency of the State Council, which shall be submitted to the agency and staffing administration organ of the State Council for the record.

国务院行政机构的处级内设机构的设立、撤销或者合并，由国务院行政机构根据国家有关规定决定，按年度报国务院机构编制管理机关备案。

属类：法学专业-中国法律-国务院行政机构设置和编制管理条例

The agency and staffing administration organ of the State Council shall bring forward the proposal of the programmer for the establishment, dissolution or merger of constituent ministries and commissions of the State Council, which shall, upon the discussion and adoption by the Executive Meeting of the State Council, be submitted by the Premier of the State Council to the National People’s Congress for a decision.

国务院组成部门的设立、撤销或者合并由国务院机构编制管理机关提出方案，经国务院常务会议讨论通过后，由国务院总理提请全国人民代表大会决定;

属类：法学专业-中国法律-国务院行政机构设置和编制管理条例

A consolidation or merger ,as of several corporations.

合并，联合几家企业的合并或联合

属类：综合句库--

The merger failed, and the railroad was forced into bankruptcy in 1970.

合并后经营失败，1970年铁路公司被迫破产。

属类：工程技术-交通-

The merger of two or more commercial interests or corporations.

合并两个或多个商业上的利益集团或法人团体的合并

属类：综合句库--

horizontal merger ;lateral integration;horizontal consolidation;horizontal combination

横向合并,横向结合

属类：经济金融-贸易术语-