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Article 27: The listed company shall appoint, in accordance with the relevant provisions of the stock exchange and securities depository and clearance institution, a securities company qualified to engage in securities brokering to handle matters relating
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第二十七条上市公司应当按照证券交易所和证券登记结算机构的相关规定，委托具有从事证券经纪业务资格的证券公司负责办理回购股份的相关事宜。 |
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Article 28 A Chinese-foreign cooperatively-run school shall safeguard the lawful rights and interests of its teachers and students in accordance with law, guarantee the payment and welfare benefits of the teaching and administrative staff and pay social i
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第二十八条中外合作办学机构应当依法维护教师、学生的合法权益，保障教职工的工资、福利待遇，并为教职工缴纳社会保险费。 |
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Article 28 A maritime lien shall be enforced by the court by arresting the ship that gave rise to the said maritime lien.
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第二十八条船舶优先权应当通过法院扣押产生优先权的船舶行使。 |
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Article 28 A partner shall be entitled to inspect partnership books for the purpose of understanding the operating and financial conditions of the partnership.
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第二十八条合伙人为了解合伙企业的经营状况和财务状况，有权查阅帐簿。 |
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Article 28 Advertising agents and publishers shall set up and perfect the system of registration, examination and file management concerning advertising business according to the relevant regulations of the State.
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第二十八条广告经营者、广告发布者按照国家有关规定，建立、健全广告业务的承接登记、审核、档案管理制度。 |
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Article 28 An trustee has the right to set the retentive price of an auction target to the auctioneer.
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第二十八条委托人有权确定拍卖标的的保留价并要求拍卖人保密。 |
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Article 28 Any appointed arbitrator having a personal interest in the case shall himself disclose such circumstances to the Arbitration Commission and request a withdrawal from his office.
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第二十八条被选定或者被指定的仲裁员,与案件有个人利害关系的,应当自行向仲裁委员会披露并请求回避。 |
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Article 28 Any citizen with no capacity to take part in litigation shall have one or more legal representatives who will act on his behalf in a suit.
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第二十八条没有诉讼行为能力的公民，由其法定代理人代为诉讼。 |
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Article 28 Any unit or individual within an epidemic area shall observe the stipulations of the people's government at or above the county level and its animal husbandry and veterinary administrative department for the control and extermination of the ani
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第二十八条疫区内有关单位和个人，应当遵守县级以上人民政府及其畜牧兽医行政管理部门依法作出的有关控制、扑灭动物疫病的规定。 |
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Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.
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第二十八条符合条件的小型微利企业，减按20%的税率征收企业所得税。 |
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Article 28 At the time of the partitioning of the estate, reservation shall be made for the share of an unborn child.
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第二十八条遗产分割时，应当保留胎儿的继承份额。 |
