|
Article 19 In case a foreign enterprise does not have an organization or site in the territory of China but has profits, interests, rental, royalty and other income originating in China, or has an organization or a site in the territory of China but the a
|
|
|
第十九条外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或者虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，都应当缴纳百分之二十的所得税。 |
|
Article 19 In order to guarantee supply of the basic daily necessities of the people in the area under martial law, the martial-law-executing organ may take special measures to control the production, transport, supply and pricing of such necessities.
|
|
|
第十九条为保障戒严地区内的人民基本生活必需品的供应，戒严实施机关可以对基本生活必需品的生产、运输、供应、价格，采取特别管理措施。 |
|
Article 19 In the absence of an agreed or explicitly agreed mode of suretyship, the parties shall bear the suretyship liability following the mode of a suretyship of joint and several liability.
|
|
|
第十九条当事人对保证方式没有约定或者约定不明确的，按照连带责任保证承担保证责任。 |
|
Article 19 In the case of an application for formal establishment of a Chinese-foreign cooperatively-run school offering education for academic qualifications, the examination and approval authorities, upon receiving such an application, shall organize an
|
|
|
第十九条申请正式设立实施学历教育的中外合作办学机构的，审批机关受理申请后，应当组织专家委员会评议，由专家委员会提出咨询意见。 |
|
Article 19 In the case where sporadic strong noise is truly unavoidable in production conducted within an urban area, the matter must first be applied to the local public security organ for approval.
|
|
|
第十九条在城市范围内从事生产活动确需排放偶发性强烈噪声的，必须事先向当地公安机关提出申请，经批准后方可进行。 |
|
Article 19 It is strictly forbidden to buy or sell a child or to do so under the cloak of adoption.
|
|
|
第二十条严禁买卖儿童或者借收养名义买卖儿童。 |
|
Article 19 Mining enterprises shall take preventive measures against perils that may arise out of using mechanical and electrical equipment, soil tips, mine tips, dams and lagoons, as well as from disused mine pits.
|
|
|
第十九条矿山企业对使用机械、电气设备，排土场、矸石山、尾矿库和矿山闭坑后可能引起的危害，应当采取预防措施。 |
|
Article 19 No organization or individual may print or issue promissory notes as substitutes for Renminbi to circulate on the open market.
|
|
|
第十九条任何单位和个人不得印制、发售代币票券，以代替人民币在市场上流通。 |
|
Article 19 No units or individuals may print or sell promissory notes as substitutes for Renminbi to circulate on the market.
|
|
|
第十九条任何单位和个人不得印制、发售代币票券，以代替人民币在市场上流通。 |
|
Article 19 Penalty for an act in breach of duty under administrative law which is punishable by a maximum statutory fine of three thousand New Taiwan Dollars (NT$3,000) may be remitted if the act was committed in a trivial circumstance for which it is con
|
|
|
第19条违反行政法上义务应受法定最高额新台币三千元以下罚锾之处罚，其情节轻微，认以不处罚为适当者，得免予处罚。 |
|
Article 19 Prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year(inclusive).They include amortization of low-valued consumables, prepaid insurance expe
|
|
|
第十九条待摊费用，是指企业已经支出，但应当由本期和以后各期分别负担的、分摊期在1年以内(含1年)的各项费用，如低值易耗品摊销、预付保险费、一次性购买印花税票和一次性购买印花税税额较大需分摊的数额等。 |
