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Article 76 The first profit-making yearmentioned in Article 8, paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations.
中文意思:
第七十六条税法第八条第一款和本细则第七十五条所说的开始获利的年度,是指企业开始生产、经营后,第一个获得利润的纳税年度。


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Article 75 In order to establish a joint stock limited company, there shall be not fewer than 5 sponsors, half of whom shall be domiciled in China. 第七十五条:设立股份有限公司,应当有五人以上为发起人,其中须有过半数的发起人在中国境内有住所。
Article 75 Incubation period of cholera is 5 days. 第七十五条霍乱潜伏期为5日。
Article 75 No entity or individual may obstruct or interfere with the lawful investigation and handling of accidents. 第七十五条任何单位和个人不得阻挠和干涉对事故的依法调查处理。
Article 75 The quorum for the meeting of the Legislative Council of the Hong Kong Special Administrative Region shall be not less than one half of all its members. 第七十五条香港特别行政区立法会举行会议的法定人数为不少于全体议员的二分之一。
Article 75 Undertakings of any engineering work without approval by transportation departments in charge in violation of the provisions of Article 25 of this law, shall be ordered immediately to stop by departments of transportation in charge with a fine 第七十五条违反本法第二十五条规定,未经有关交通主管部门批准擅自施工的,交通主管部门可以责令停止施工,并可以处五万元以下的罚款。
Article 76 The first profit-making yearmentioned in Article 8, paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations. 第七十六条税法第八条第一款和本细则第七十五条所说的开始获利的年度,是指企业开始生产、经营后,第一个获得利润的纳税年度。
Article 76 Administrative rules shall be promulgated by way of an order signed by the person in charge of the agency. 第七十六条部门规章由部门首长签署命令予以公布。
Article 76 After the death of a natural person shareholder, his lawful inheritor may inherit the shareholder's qualifications, unless it is otherwise prescribed by the articles of association. 第七十六条自然人股东死亡后,其合法继承人可以继承股东资格;但是,公司章程另有规定的除外。
Article 76 Deputies to the National People's Congress must play an exemplary role in abiding by the Constitution and the law and keeping state secrets and, in public activities, production and other work, assist in the enforcement of the Constitution and 第七十六条全国人民代表大会代表必须模范地遵守宪法和法律,保守国家秘密,并且在自己参加的生产、工作和社会活动中,协助宪法和法律的实施。
Article 76 If anyone, in violation of the relevant regulations of the State, enrolls students or other trainees, he shall be ordered by the administrative department of education to send back such students or trainees and to return the fees thus collected 第七十六条违反国家有关规定招收学员的,由教育行政部门责令退回招收的学员,退还所收费用;对直接负责的主管人员和其他直接责任人员,依法给予行政处分。
Article 76 Particulars such as the place of payment and the place of issue specified on a promissory note shall be legible and unambiguous. 第七十六条本票上记载付款地、出票地等事项的,应当清楚、明确。
 
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