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Article 12 The income tax already paid abroad by an enterprise with foreign investment for its income originating outside China may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted
中文意思:
第十二条外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款,准予在汇总纳税时,从其应纳税额中扣除,但扣除额不得超过其境外所得依照本法规定计算的应纳税额。


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Article 12 The examining and approving organ shall, within 90 days after receiving all the required documents with respect to an application for the establishment of foreign-capital enterprise, make a decision whether to approve or disapprove the applicat 第十二条审批机关应当在收到申请设立外资企业的全部文件之日起九十天内决定批准或者不批准。
Article 12 The facility agent shall be the bank that collects the funds and provide the loan to the borrower in the amount and in accordance with the schedule as defined by the relevant terms of the loan after the execution of the syndication agreement, a 第十二条银团代理行是指银团贷款协议签订后,按相关贷款条件确定的金额和进度归集资金向借款人提供贷款,并接受银团委托按银团贷款协议规定的职责对银团资金进行管理的银行。
Article 12 The format and ways of submission of the application document to be presented by the issuer for application for public issuance of securities according to law shall be prescribed by the institution or department responsible for verification and 第十二条发行人依法申请公开发行证券所提交的申请文件的格式、报送方式,由依法负责核准或者审批的机构或者部门规定。
Article 12 The funds involving the return of money raised through issuance of RMB bonds by financial institutions within the territory of China as well as the repayment of principal and interests of bonds shall be transferred through the clearing bank for 第十二条境内金融机构发行人民币债券所募集资金的调回以及兑付债券本息涉及的资金汇划,应通过香港人民币业务清算行进行。
Article 12 The government shall take necessary measures to advance the access to communication and universal service provision in line with the NCC′s planning. 第12条政府应配合通讯传播委员会之规画采必要措施,促进通讯传播之接近使用及服务之普及。
Article 12 The income tax already paid abroad by an enterprise with foreign investment for its income originating outside China may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted 第十二条外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款,准予在汇总纳税时,从其应纳税额中扣除,但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
Article 12 The intermediary institutions that are lawfully established for providing technological services in production safety accepts the entrustment of the production and business operation entities to provide technological services in production safe 第十二条依法设立的为安全生产提供技术服务的中介机构,依照法律、行政法规和执业准则,接受生产经营单位的委托为其安全生产工作提供技术服务。
Article 12 The manufacturer shall pay to the government treasury, prior to the 15th of the following month, the tax payable on the tobacco or alcohol products removed from the factory in the current month, and file with the competent tax collection author 第12条产制厂商当月份出厂菸酒之应纳税款,应于次月十五日以前自行向公库缴纳,并依照财政部规定之格式填具计算税额申报书,检同缴款书收据向主管稽徵机关申报。
Article 12 The ministries and commissions under the State Council may, in the rules they enact, formulate specific provisions within the limits of the acts subject to administrative penalty and the types and range of such penalty as prescribed by laws and 第十二条国务院部、委员会制定的规章可以在法律、行政法规规定的给予行政处罚的行为、种类和幅度的范围内作出具体规定。
Article 12 The nation shall implement a time-limited system for the elimination of obsolete or obsolescent production technologies, processes, equipment and products gravely hazardous to environments and wasteful of resources. 第十二条国家对浪费资源和严重污染环境的落后生产技术、工艺、设备和产品实行限期淘汰制度。
Article 12 The original of treaties and agreements shall be in both Chinese and the official language of the other signatory. Both versions are equally authentic. 第12条条约或协定之约本,应同时以中文及缔约他方之官方文字作成,两种文本同等作准。
 
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