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Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of wh
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第二十五条从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额(不包括银行间拆借)，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。 |
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Article 25 If a citizen, a legal person or any other organization, brings a suit directly before a people's court, the administrative organ that undertook the specific administrative act shall be the defendant.
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第二十五条公民、法人或者其他组织直接向人民法院提起诉讼的，作出具体行政行为的行政机关是被告。 |
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Article 25 If a person under the age of 14 commits an illegal act, no administrative penalty shall be imposed on him, but his guardian shall be ordered to discipline and educate him; if a person who has reached the age of 14 but not the age of 18 commits
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第二十五条不满十四周岁的人有违法行为的，不予行政处罚，责令监护人加以管教；已满十四周岁不满十八周岁的人有违法行为的，从轻或者减轻行政处罚。 |
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Article 25 If a prisoner sentenced to life imprisonment or fixed-term imprisonment serving his sentence in prison complies with the conditions for execution outside prison as provided by the Criminal Procedure Law, he may be permitted to temporarily serve
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第二十五条对于被判处无期徒刑、有期徒刑在监内服刑的罪犯，符合刑事诉讼法规定的监外执行条件的，可以暂予监外执行。 |
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Article 25 If any technology trading service agency has fraudulent and coercive behavior in operational activities, the municipal administrative department of science and technology and administrative department of industry and commerce shall, according t
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第二十五条技术交易服务机构在业务活动中有欺骗、胁迫等行为的，由市科学技术行政部门和工商行政部门按照各自职责，根据情节轻重，没收其非法所得，责令改正、停业整顿、直至吊销其《技术交易服务许可证》和营业执照，并处以非法所得一至三倍的罚款。 |
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Article 25 If the surety of a general suretyship and the creditor have no agreement on the term of suretyship, the term of suretyship shall be six months from the date of maturity of the principal debts.
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第二十五条一般保证的保证人与债权人未约定保证期间的，保证期间为主债务履行期届满之日起六个月。 |
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Article 25 In case the right holder has legally possessed the chattel prior to the establishment or alienation of a chattel's real right, the real right shall come into effect upon the effectiveness of the legal act.
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第二十五条动产物权设立和转让前，权利人已经依法占有该动产的，物权自法律行为生效时发生效力。 |
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Article 25 In dismissing or discontinuing the appointment of a certified accountants office, a company shall notify the said accountants office in advance and the said accountants office has the right to make its statement to the shareholders meeting.
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第二十五条公司解聘或者不再续聘会计师事务所，应当事先通知会计师事务所，会计师事务所有权向股东大会陈述意见。 |
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Article 25 In order to verify the identity of the addressee, Chunghwa Post may ask to see ID.
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第25条中华邮政公司为确认收件人之真伪，得请其出示必要之证明。 |
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Article 25 In prospecting for mineral deposits, a comprehensive assessment of the paragenetic and associated minerals of commercial value within the mining area must be made and their reserves calculated.
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第二十五条矿床勘探必须对矿区内具有工业价值的共生和伴生矿产进行综合评价，并计算其储量。 |
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Article 25 In soil-eroded regions, any individual who contracts for the use of land owned by the collective shall include the responsibility of rehabilitating soil erosion in the contract.
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第二十五条水土流失地区的集体所有的土地承包给个人使用的，应当将治理水土流失的责任列入承包合同。 |
