以下为句子列表：
英文: 3 Export-oriented enterprises, whose current year exports exceed 70% of their total industrial output value, are eligible for a reduction of corporate income tax by half at a tax rate of not less than 10% in the current year.
中文: 产品出口企业当年出口产品产值达到当年产品产值70%以上的当年可减半征收企业所得税，但税率不得低于10%。
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英文: 3 The liner shall have flexural strength of not less than 14,000 psi.
中文: 内衬材料的抗弯力不少于14,000磅/平方英尺。
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英文: All these bars on the Middle Fork of the American River, from Oregon Bar upwards, after the lowest estimate, employed in the summer of 1850 not less than 1,500 men; originally working on shares, and the assessment on the share paid out daily,so that those
中文: 美利坚河中部分岔处的所有沙洲，即俄勒冈沙洲以北，据最保守估计，到1850年夏天雇工最低不少于1500人，原来是按劳分成，每天结算，这样缺席者或醉酒者就没有份儿；然而不久这种分配方式引起不满，从而导致共同协作制终止及领属地劳动的开始。
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英文: Among them, enterprises with foreign investment of a productive nature scheduled to operate for a period of not less than ten years shall, from the first year of beginning to make a profit, be exempted from income tax in the first and second years and all
中文: 其中生产性外商投资企业，经营期在十年以上的，从获利年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税。
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英文: An individual who embezzles not less than 100,000 yuan shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and may also be sentenced to confiscation of property; if the circumstances are especially serious, he shal
中文: （二）个人贪污数额在五万元以上不满十万元的，处五年以上有期徒刑，可以并处没收财产；情节特别严重的，处无期徒刑，并处没收财产。
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