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Article 18.For the purposes of item (3) of the first paragraph of Article 6 of the Tax Law, the term the gross income in a tax yearshall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to t
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第十八条税法第六条第一款第三项所说的每一纳税年度的收入总额,是指纳税义务人按照承包经营、承租经营合同规定人分的经营利润和工资、薪金性质的所得;所说的减除必要费用,是指按月减除800元。 |
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Article 18.If the Public Security computer management and supervision organization discovers an address, directory or server with content in violation of Article 5, then the appropriate units should be notified to close or delete it.
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第十八条公安机关计算机管理监察机构发现含有本办法第五条所列内容的地址、目录或者服务器时,应当通知有关单位关闭或者删除。 |
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Article 180 The statutory welfare fund allocated by the company shall be used for the collective welfare of the workers thereof.
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第一百八十条:公司提取的法定公益金用于本公司职工的集体福利。 |
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Article 181 If a local People's Procuratorate at any level considers that there is some definite error in a judgment or order of first instance made by a People's Court at the same level, it shall present a protest to the People's Court at the next higher
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第一百八十一条地方各级人民检察院认为本级人民法院第一审的判决、裁定确有错误的时候,应当向上一级人民法院提出抗诉。 |
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Article 181 The salved value of the ship and other property means the assessed value of the ship and other property salved or the proceeds of the sale thereof, after deduction of the relevant taxes and customs dues, quarantine expenses, inspection charges
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第一百八十一条船舶和其他财产的获救价值,是指船舶和其他财产获救后的估计价值或者实际出卖的收入,扣除有关税款和海关、检疫、检验费用以及行卸载、保管、估价、出卖而产生的费用后的价值。 |
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Article 181 Whoever fabricates and spreads false information to adversely affect stock exchange and disrupt the stock exchange market shall, if the consequences are serious, be sentenced to fixed-term imprisonment of not more than five years or criminal d
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第一百八十一条编造并且传播影响证券交易的虚假信息,扰乱证券交易市场,造成严重后果的,处五年以下有期徒刑或者拘役,并处或者单处一万元以上十万元以下罚金。 |
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Article 182 If the salvor has carried out the salvage operations in respect of a ship which by itself or its goods threatened pollution damage to the environment and has failed to earn a reward under Article 180 of this Code at least equivalent to the spe
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第一百八十二条对构成环境污染损害危险的船舶或者船上货物进行的救助,救助方依照本法第一百八十条规定获得的救助报酬,少于依照本条规定可以到的特别补偿的,救助方有权依照本条规定,从船舶所有人处获得相当于救助费用的特别补偿。 |
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Article 184 Any employee of a bank or of any other banking institution who in financial activities demands money or property from another person or illegally accepts money or property from another person in return for the benefits secured for such person
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第一百八十四条银行或者其他金融机构的工作人员在金融业务活动中索取他人财物或者非法收受他人财物,为他人谋取利益的,或者违反国家规定,收受各种名义的回扣、手续费,归个人所有的,依照本法第一百六十三条的规定定罪处罚。 |
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Article 184 If a defendant, private prosecutor, or a plaintiff or defendant in an incidental civil action files an appeal through the People's Court which originally tried the case, the People's Court shall within three days transfer the petition of appea
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第一百八十四条被告人、自诉人、附带民事诉讼的原告人和被告人通过原审人民法院提出上诉的,原审人民法院应当在三日以内将上诉状连同案卷、证据移送上一级人民法院,同时将上诉状副本送交同级人民检察院和对方当事人。 |
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Article 187 A People's Court of second instance shall form a collegial panel and open a court session to hear a case of appeal.
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第一百八十七条第二审人民法院对上诉案件,应当组成合议庭,开庭审理。 |
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Article 187 The liquidation group shall, after liquidating the properties of the company and producing balance sheets and checklists of properties, make a plan of liquidation, and report it to the shareholders' meeting or the shareholders' assembly or the
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第一百八十七条清算组在清理公司财产、编制资产负债表和财产清单后,应当制定清算方案,并报股东会、股东大会或者人民法院确认。 |