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Article 40 If labour service fees for labour services provided between a taxpayer and an affiliated enterprise are not charged or paid for pursuant to provisions for business transactions between independent enterprises, the responsible taxation authority
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第四十条纳税人与关联企业之间提供劳务，不按照独立企业之间业务往来收取或者支付劳务费用的，主管税务机关可以参照类似劳务活动的正常收费标准予以调整。 |
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Article 40 In concluding a mortgage contract, the mortgagor and the mortgagee may not stipulate that the ownership of the mortgaged property shall be transferred to the creditor in case the mortgagee's claim is not satisfied after maturity of the debt.
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第四十条订立抵押合同时，抵押权人和抵押人在合同中不得约定在债务履行期届满抵押权人未受清偿时，抵押物的所有权转移为债权人所有。 |
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Article 40 Installations and sites for treatment of urban house refuse must be built in compliance with the standards for environmental protection and urban environmental sanitation prescribed by the competent administrative department of environmental pr
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第四十条建设城市生活垃圾处置设施、场所，必须符合国务院环境保护行政主管部门和国务院建设行政主管部门规定的环境保护和城市环境卫生标准。 |
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Article 40 Local people's governments at or above the county level responsible for flood control and flood fighting shall, in accordance with the comprehensive plans for river basins, in the light of the actual conditions of flood control works and based
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第四十条有防汛抗洪任务的县级以上地方人民政府根据流域综合规划、防洪工程实际状况和国家规定的防洪标准，制定防御洪水方案（包括对特大洪水的处置措施）。 |
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Article 40 Persons who are investigated for criminal liabilities according to law for providing untruthful financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, account books as well as financ
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第四十条因有提供虚假财务会计报告，做假帐，隐匿或者故意销毁会计凭证、会计帐簿、财务会计报告，贪污，挪用公款，职务侵占等与会计职务有关的违法行为被依法追究刑事责任的人员，不得取得或者重新取得会计从业资格证书。 |
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Article 40 Subsidies shall be granted, according to the regulations of the State, to scientific and technical workers engaged in basic research for major construction projects, research for tackling key scientific and technological problems, and research
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第四十条对从事基础研究和应用基础研究、高技术研究、重大工程建设项目研究、重大科学技术攻关项目研究和重点社会公益性科学技术研究以及在农村贫困地区、少数民族地区和恶劣、危险环境中工作的科学技术工作者，依照国家规定给予补贴。 |
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Article 40 The daymentioned in these Measures refers to working day, not including statutory holidays.
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第四十条本办法所称的“日”是指工作日，不含法定节假日。 |
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Article 40 The Ministry of Communications is responsible for the interpretation of these rules and will formulate detailed regulations to implement them.
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第四十条本条例由交通部负责解释，交通部可以根据本条例制定实施细则。 |
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Article 40 The PBC shall manage its revenues and expenditures and accounting affairs in accordance with laws, administrative regulations, and the uniform financial and accounting systems of the state, and shall be subject to the respective auditing and su
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第四十条中国人民银行的财务收支和会计事务，应当执行法律、行政法规和国家统一的财务、会计制度，接受国务院审计机关和财政部门依法分别进行的审计和监督。 |
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Article 40 The People's Bank of China shall, within three months after the end of every accounting year, compile balance sheets of its assets, statements of profit and loss and relevant financial and accounting reports, prepare its annual report and publi
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第四十条中国人民银行应当于每一会计年度结束后的三个月内，编制资产负债表、损益表和相关的财务会计报表，并编制年度报告，按照国家有关规定予以公布。 |
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Article 40 The bid assessment committee shall assess and compare all bid documents in accordance with the bid assessment standards and methods set in the tender documents and; if there is a base bid price, shall take it as reference.
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第四十条评标委员会应当按照招标文件确定的评标标准和方法，对投标文件进行评审和比较；设有标底的，应当参考标底。 |
