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Article 39 If, in the case of a loan between a taxpayer and an affiliated enterprise, the amount of interest paid or received exceeds or is less than the amount that would be agreeable between non-affiliated parties or exceeds or is less than the normal i
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第三十九条纳税人与关联企业之间融通资金所支付或者收取的利息，超过或者低于没有关联关系的企业之间所能同意的数额，或者其利率超过或者低于同类业务正常利率的，主管税务机关可以参照正常利率予以调整。 |
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Article 39 No organization or individual may occupy, misappropriate or arbitrarily allocate a trade union's assets, funds or immovable property allocated by the State for use by the trade union.
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第三十九条工会的财产、经费和国家拨给工会使用的不动产，任何组织和个人不得侵占、挪用和任意调拨。 |
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Article 39 PBC shall abide by the laws, administrative rules and regulations and the unified State accounting system in managing its revenue and expenditures and in accounting and be subject to the respective auditing and supervision of the audit institut
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第三十九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 39 People's governments at or above the county level shall organize relevant departments and units to make ample preparations for arrangement of the urban population to be evacuated and for storage, transport and supply of goods and materials.
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第三十九条县级以上人民政府应当组织有关部门和单位，做好城市疏散人口安置和物资储运、供应的准备工作。 |
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Article 39 Public procurators shall enjoy procuratorial allowances, regional allowances and other allowances and insurance and welfare benefits as prescribed by the State.
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第三十九条检察官享受国家规定的检察津贴、地区津贴、其他津贴以及保险和福利待遇。 |
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Article 39 Reclaiming unused land shall go through scientific argumentation and evaluation and can proceed according to law after approval within the reclaimable areas demarcated in the general plans for the utilization of land.
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第三十九条开垦未利用的土地，必须经过科学论证和评估，在土地利用总体规划划定的可开垦的区域内，经依法批准后进行。 |
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Article 39 The PBC shall turn in all of its net profit to the state treasury from its income of every fiscal year minus annual expenditures after withdrawing its general reserve funds at a proportion determined by the financial department of the State Cou
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第三十九条中国人民银行每一会计年度的收入减除该年度支出，并按照国务院财政部门核定的比例提取总准备金后的净利润，全部上缴中央财政。 |
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Article 39 The State Council establishes the state flood control headquarters responsible for leading and organizing the flood control and flood fighting work nationwide, with its agency in the water conservancy administrative department under the State C
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第三十九条国务院设立国家防汛指挥机构，负责领导、组织全国的防汛抗洪工作，其办事机构设在国务院水行政主管部门。 |
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Article 39 The bid assessment committee may demand a bidder to make necessary clarifications or explanations on the contents with ambiguous denotation of his bid documents, however, such clarifications or explanations may not exceed the scope of his bid d
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第三十九条评标委员会可以要求投标人对投标文件中含义不明确的内容作必要的澄清或者说明，但是澄清或者说明不得超出投标文件的范围或者改变投标文件的实质性内容。 |
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Article 39 The discharge of gases and aerosols containing radioactive substances into the atmosphere must comply with the state provisions on radioactivity protection and must not exceed the prescribed discharge standards.
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第三十九条向大气排放含放射性物质的气体和气溶胶，必须符合国家有关放射性防护的规定，不得超过规定的排放标准。 |
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Article 39 The duty of the Master in the management and navigation of the ship shall not be absolved even with the presence of a pilot piloting the ship.
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第三十九条船长管理船舶和驾驶船舶的责任，不因引航员引领船舶而解除。 |
