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Article 5. If a Chinese-foreign equity joint venture increases its investment the proportion of the added registered capital to the increased investment shall be carried out in accordance with these Regulations.
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第五条中外合资经营企业增加投资的，其追加的注册资本与增加的投资额的比例，应按本规定执行。 |
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Article 5. Public security organs shall be responsible for the printing, issuance and control of resident identity cards.
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第五条居民身份证由公安机关统一印制、颁发和管理。 |
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Article 5. Supervisory work should integrate education with punishment and supervisory inspection with improvement work.
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第五条监察工作应当实行教育与惩处相结合、监督检查与改进工作相结合。 |
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Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.
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第五条进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。 |
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Article 5. The financial department of the State Council shall administer the work of national accountancy.
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第五条国务院财政部门管理全国的会计工作。 |
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Article 5. The formation of Funds shall be approved by China Securities Supervision and Administration Committee (hereinafter referred to as CSSAC).
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第五条基金的设立，必须经中国证券监督管理委员会（以下简称中国证监会）审查批准。 |
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Article 5. The government adopts a reporting system for balance of payments statistics.
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第五条国家对经常性国际支付和转移不予限制。 |
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Article 5. The health administration departments of governments at various levels shall exercise uniform supervision over and control of the work of preventing and treating infectious diseases.
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第五条各级政府卫生行政部门对传染病防治工作实施统一监督管理。 |
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Article 5. The severity of punishments must be commensurate with the crime committed by an offender and the criminal responsibility he bears.
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第五条刑罚的轻重，应当与犯罪分子所犯罪行和承担的刑事责任相适应。 |
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Article 5. When issuing and dealing in securities, all concerned must abide by laws and administrative rules and regulations. Cheating, insider trading, and manipulation of stock markets are prohibited.
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第五条证券发行、交易活动，必须遵守法律、行政法规；禁止欺诈、内幕交易和操纵证券交易市场的行为。 |
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Article 5.For the foreign invested enterprises listed in encouraging and limited B catalogues after the periods of CIT reduction or exemption in accordance with the above article 1,their CIT can be paid at 15% of the said CIT rate in three years.
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五、鼓励类和限制乙类的外商投资企业，在按照第一条规定免徵、减徵所得税期满后，3年内减按15%的税率徵收企业所得税。 |
