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Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost (expense) plus reaso
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企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本(费用)加合理的利润等方法予以核定，确定其应纳税所得额。 |
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Where an enterprise that does not hold a license for the tobacco monopoly production enterprise produces cigarette paper, filter rods, cigarette tow or cigarette manufacturing equipment, the department of tobacco monopoly administration shall order it to
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无烟草专卖生产企业许可证生产卷烟纸、滤嘴棒、烟用丝束或者烟草专用机械的，由烟草专卖行政主管责令停止生产上述产品，没收违法所得，可以并处罚款。 |
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Where an enterprise, an undertaking, a government department or a social organization commits a crime of smuggling, criminal sanctions shall be imposed on the person in charge and the person directly responsible for the offence by the judicial organ, a fi
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企业事业单位、国家机关、社会团体犯走私罪的，由司法机关对其主管人员和直接责任人员依法追究刑事责任；对该单位判处罚金，判处没收走私货物、物品、走私运输工具和违法所得。 |
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Where an insurance company chooses overseas trustees to manage its foreign exchange insurance funds, the insurance company shall give enough consideration to the management risks and moderately diversify the funds for entrustment to different trustees.
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选择境外受托人管理保险外汇资金，应当充分考虑管理风险，委托管理的外汇资金应当适度分散。 |
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Where an insurance company invests in the bonds that the Chinese government or Chinese enterprises issue overseas, the balance of these bonds shall be calculated at cost and not exceed the amount of foreign exchange payment for investment approved by the
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（七）保险公司投资中国的政府或者企业在境外发行债券的余额，按成本价格计算，不得超过国家外汇局核准的投资付汇额度。 |
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Where an insurance is effected at a premium to be arranged, and no arrangements is made, a reasonable premium is payable.
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在待安排的保险费倘未确定而保险业已生效之场合，被保险人应支付合理的保险费。 |
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Where an invention-creation was made on the basis of an inventor's or designer's proposal adopted by the entity to which he belongs, the state-owned enterprise or institution which has been granted a patent right shall award to him a money higher prize li
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由于发明人或者设计人的建议被其所属单位采纳而完成的发明创造，被授予专利权的国有企业事业单位应当从优发给奖金。 |
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Where an offer is made by means of instantaneous communication, such as telephone or facsimile, etc. the time limit for acceptance shall accrue from the moment that the offer reaches the offeree.
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要约以电话、传真等快速通讯方式作出的，承诺期限自要约到达受要约人时开始计算。 |
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Where an overall plan for the retirement pension has been implemented, the Enterprises and the staff and workers who have removed themselves from their posts for rest shall pay the premium of the basic old-age insurance policy in accordance with relevant
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已经实行退休费用统筹的地方,企业和退出工作岗位休养的职工应当按照有关规定缴纳基本养老保险费。 |
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Where an trademark identical or similar to a well-known trademark that has been registered in China is used on the different or dissimilar commodities without permission, and it is likely to mislead the public and to cause damages to the interests of the
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（二）他人在不相同或者不类似的商品上擅自使用与当事人已经在中国注册的驰名商标相同或者近似的商标，容易误导公众，致使该驰名商标注册人的利益可能受到损害的。 |
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Where and how the HSK books can be bought?
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15 HSK考试书籍可以在哪购买到？如何购买？ |
