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Article 31 Where a unit is subject to audit by certified public accountant in accordance with the provisions of the relevant laws and administrative regulations, the unit shall provide truthfully accounting vouchers, account books, financial and accountin
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第三十一条有关法律、行政法规规定，须经注册会计师进行审计的单位，应当向受委托的会计师事务所如实提供会计凭证、会计帐簿、财务会计报告和其他会计资料以及有关情况。 |
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Article 31 Where the assets of a sole proprietorship enterprise are not sufficient to repay its debts in full, the sole proprietor shall contribute his other personal assets to cover the difference.
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第三十一条个人独资企业财产不足以清偿债务的，投资人应当以其个人的其他财产予以清偿。 |
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Article 31. MOFCOM shall be entitled to the interpretation right of this set of measures.
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第三十一条本办法由商务部负责解释。 |
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Article 31. The discharge of radioactive substances from nuclear-powered vessels or vessels carrying such substances must be conducted in compliance with the provisions of Article 19 of this Law.
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第三十一条核动力船舶和载运放射物质的船舶，排放放射性物质，必须遵守本法第十九条的规定。 |
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Article 31.For the purposes of Article 7 of the Tax Law, the term income tax paid to foreign authoritiesshall mean the amount of income tax payable, and actually paid, on income derived by a taxpayer from sources outside the People's Republic of China, ac
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第三十一条税法第七条所说的已在境外缴纳的个人所得税税额，是指纳税义务人从申国境外取得的所得，依照该所得来源国家或者地区的法律应录当缴纳并且验际已经缴税额。 |
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Article 31: Any functionaries in the recipient unit who have caused severe damage to the donated assets as a result of their abuse of power and authority, dereliction of duty, malpractice through favoritism and committing irregularities will be dealt with
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第三十一条受赠单位的工作人员，滥用职权，玩忽职守，徇私舞弊，致使捐赠财产造成重大损失的，由所在单位依照有关规定予以处理；构成犯罪的，依法追究刑事责任。 |
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Article 31: If a listed company is to effect a Share buyback by way of an offer, it shall, at the time it announces the buyback report, deposit the entire amount of the funds required for the buyback into the bank account designated by the securities depo
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第三十一条上市公司以要约方式回购股份的，应当在公告回购报告书的同时，将回购所需资金全额存放于证券登记结算机构指定的银行账户。 |
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Article 32 A bidder may not collude with other bidders in submitting their bid price quotations or discriminate fair competition by other bidders to prejudice the legitimate rights and interests of the tenderer or other bidders.
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第三十二条投标人不得相互串通投标报价，不得排挤其他投标人的公平竞争，损害招标人或者其他投标人的合法权益。 |
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Article 32 A business, unless newly established, shall prepare comparative financial statement for two consecutive years by disclosing the amounts in both the current year and previous year.
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第32条年度财务报表之格式，除新成立之商业外，应采二年度对照方式，以当年度及上年度之金额并列表达。 |
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Article 32 A party who refuses to accept the decision of the administrative sanction may,within 15 days after receipt of the notification of the decision,file suit in a people's court.If within that time limit the party does not file suit or comply with t
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第三十二条当事人对行政处罚决定不服的，可以在接到处罚通知之日起十五日内向人民法院起诉；对罚款、没收违法所得的行政处罚决定期满不起诉又不履行的，由作出行政处罚决定的机关申请人民法院强制执行。 |
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Article 32 A taxation authority may, in accordance with relevant State regulations, commission related units to collect small, decentralised, nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector.
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第三十二条税务机关根据国家有关规定可以委托有关单位代征少数零星分散的税收，并发给委托代征证书。 |
