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Article 20.For the purposes of item (5) of the first paragraph of Article 6 of the Tax Law, the term reasonable expensesshall mean relevant expenses paid in accordance with regulations at the time of sale.
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第二十条税法第六条第一款第五项所说的合理费用，是指卖出财产时按照规定支付的有关费用。 |
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Article 200 Any security company in simultaneous operations of securities brokerage business and self-managed securities business that fails to handle the businesses separately according to law and conduct mixed operations shall be ordered to make a recti
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第二百条证券公司同时经营证券经纪业务和证券自营业务，不依法分开办理，混合操作的，责令改正，没收违法所得，并处以违法所得一倍以上五倍以下的罚款；情节严重的，由证券监督管理机构撤销原核定的证券业务。 |
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Article 202 Any company which has established another account books apart from the legally prescribed account books and violates of the present Law shall be ordered by the treasury department of the people's government at the county level or above to make
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第二百零二条公司违反本法规定，在法定的会计账簿以外另立会计账簿的，由县级以上人民政府财政部门责令改正，处以五万元以上五十万元以下的罚款。 |
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Article 203 Where a person, in violation of the provisions of Article 35 of this Law, is engaged in the activities of production and maintenance without obtaining production certificate and maintenance certificate or, in violation of the provisions of Art
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第二百零三条违反本法第三十五条的规定，未取得生产许可证书、维修许可证书而从事生产、维修活动的，违反本法第九十二条、第一百四十七条第二款的规定，未取得公共航空运输经营许可证或者通用航空经营许可证而从事公共航空运输或者从事经营性通用航空的，国务院民用航空主管部门可以责令停止生产、维修或者经营活动。 |
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Article 204 Where a company fails to draw legal accumulation funds according to the present Law, it shall be ordered by the treasury department of the people's government at the county level or above to make up the amount it is due, and may be fined up to
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第二百零四条公司不依照本法规定提取法定公积金的，由县级以上人民政府财政部门责令如数补足应当提取的金额，可以对公司处以二十万元以下的罚款。 |
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Article 205 Any functionary of the securities supervision and administration institution and any member on the issuance examination and verification committee who fails to fulfill the duties and responsibilities specified in this Law, indulges in malpract
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第二百零五条证券监督管理机构的工作人员和发行审核委员会的组成人员，不履行本法规定的职责，徇私舞弊、玩忽职守或者故意刁难有关当事人的，依法给予行政处分。 |
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Article 205 Where a person, in violation of the provisions of Article 40 of this Law, is engaged in civil aviation activities without obtaining the corresponding airman's licence and physical examination certificate, the competent civil aviation authority
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第二百零五条违反本法第四十条的规定，未取得航空人员执照、体格检查合格证书而从事相应的民用航空活动的，由国务院民用航空主管部门责令停止民用航空活动，在国务院民用航空主管部门规定的限期内不得申领有关执照和证书，对其所在单位处以二十万元以下的罚款。 |
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Article 205 Where any company fails to inform its creditors by notice or by public announcement during the process of merger, split, reducing its registered capital or liquidation, it shall be ordered by the company registration authority to make correcti
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第二百零五条公司在合并、分立、减少注册资本或者进行清算时，不依照本法规定通知或者公告债权人的，由公司登记机关责令改正，对公司处以一万元以上十万元以下的罚款。 |
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Article 207 Where a civil aircraft, in violation of the provisions of Article 74 of this Law, conducts flight activities without the approval of the air traffic control unit, the competent civil aviation authority under the State Council shall order it to
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第二百零七条违反本法第七十四条的规定，民用航空器未经空中交通管制单位许可进行飞行活动的，由国务院民用航空主管部门责令停止飞行，对该民用航空器所有人或者承租人处以一万元以上十万元以下的罚款；对该民用航空器的机长给予警告或者吊扣执照一个月至六个月的处罚，情节较重的，可以给予吊销执照的处罚。 |
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Article 208 Where any institution that undertakes the evaluation or verification of assets or the verification of certificates provides any false materials, its illegal proceeds shall be confiscated by the company registration authority, and be fined 1 up
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第二百零八条承担资产评估、验资或者验证的机构提供虚假材料的，由公司登记机关没收违法所得，处以违法所得一倍以上五倍以下的罚款，并可以由有关主管部门依法责令该机构停业、吊销直接责任人员的资格证书，吊销营业执照。 |
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Article 209 The illegal income confiscated and fines from illegal acts of securities issuance and trading pursuant to this Law shall be handed over to the state treasury in full.
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第二百零九条依照本法对证券发行、交易违法行为没收的违法所得和罚款，全部上缴国库。 |
