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Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities.
中文意思:
第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的,由主管税务机关核定其销售额。


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Article 7 When a death due to an unidentified cause other than accidental harm is discovered at a frontier port, the corpse shall be subject to quarantine inspection and only after an entry or exit permit is granted can the corpse be removed. 第七条在国境口岸以及停留在该场所的入境、出境交通工具上,所有非因意外伤害而死亡并死因不明的尸体,必须经卫生检疫机关查验,并签发尸体移运许可证后,方准移运。
Article 7 When workers retire or resign, their travelling expenses, hotel accommodation on the way to their new residence, transportation of their personal effects and food subsidies as well as those of their lineal dependents are paid according to regula 第七条工人退休、退职的时候,本人及其供养的直系亲属前往居住地点途中所需的车船费、旅馆费、行李搬运费和伙食补助费,都按照现行的规定办理。
Article 7 Where a foreign investor carries out a share right merger, the claims and debts of the merged domestic company shall be succeeded to by the foreign-funded enterprise established after the merger. 第7条外国投资者股权并购的,并购后所设外商投资企业继承被并购境内公司的债权和债务。
Article 7 Where a water district that extends over two or more hsien (municipalities) or is of great interests to hsien (municipalities) may present hardship in administration, the central authority-in-charge may establish a control agency to do the admin 第7条水利区涉及二县(市)以上或关系重大县(市)难以兴办者,其水利事业,得由中央主管机关设置水利机关办理之。
Article 7 Where an administrative organ and its personnel infringe upon the lawful rights and interests of a citizen, a legal person or other organization and cause damage when exercising its administrative functions and powers, the organ shall be respons 第七条行政机关及其工作人员行使行政职权侵犯公民、法人和其他组织的合法权益造成损害的,该行政机关为赔偿义务机关。
Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities. 第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的,由主管税务机关核定其销售额。
Article 7 With regard to the exploration and development of mineral resources, the State applies the principles of unified planning, rational geographical distribution, multi-purpose exploration, rational mining and multi-purpose utilization. 第七条国家对矿产资源的勘查、开发实行统一规划、合理布局、综合勘查、合理开采和综合利用的方针。
Article 7 With regard to the organizations and individuals that observe the order of martial law and the rules and regulations for executing the order of martial law, the State adopts effective measures to protect their lawful rights and interests from en 第七条国家对遵守戒严令和实施戒严令的规定的组织和个人,采取有效措施保护其合法权益不受侵犯。
Article 7 [Responsibilities of the Society] The whole society should display socialist humanitarianism, understand, respect, care for and assist people with disabilities and support the work for disabled persons. 第七条全社会应当发扬社会主义的人道主义精神,理解、尊重、关心、帮助残疾人,支持残疾人事业。
Article 7- 1 Where business operators allege that their goods launched into the market or services provided at the time of rendering were in compliance with the contemporary technical and professional standards of reasonably expected safety, they are requ 第7-1条(举证责任)企业经营者主张其商品于流通进入市场,或其服务于提供时,符合当时科技或专业水准可合理期待之安全性者,就其主张之事实负举证责任。
Article 7. According to law, the securities regulatory body under the State Council shall centralize and unify the supervision and administration of all stock markets in China. 第七条国务院证券监督管理机构依法对全国证券市场实行集中统一监督管理。
 
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