|
Article 27 A tax withholding agent filing a report on tax withheld or collected and handed over on behalf of others shall complete the form accurately and submit legal certificates related to its tax withholding and collection obligations, as well as othe
|
|
|
第二十八条纳税人、扣缴义务人按照规定的期限办理纳税申报或者报送代扣代缴、代收代缴税款报告表确有困难，需要延期的，应当在规定的期限内向税务机关提出书面延期申请，经税务机关核准，在核准的期限内办理。 |
|
Article 27 Acquisition, pledge, conveyance, alteration or extinguishments of water rights shall be null and void unless duly registered pursuant to this Act.
|
|
|
第27条(登记生效主义)水权之取得、设定、移转、变更或消灭，非依本法登记不生效力。 |
|
Article 27 Administrative departments of agro-technical popularization and agro-technical popularization setups at or above the county level shall carry out in a planned way technical trainings for agro-technical popularization personnel and organize them
|
|
|
第二十七条农业技术推广行政部门和县以上农业推广机构，应当有计划地对农业技术推广人员进行技术培训，组织专业进修，使其不断更新知识、提高业务水平。 |
|
Article 27 All state organs carry out the principle of simple and efficient administration, the system of responsibility for work and the system of training functionaries and appraising their performance in order constantly to improve the quality of work
|
|
|
第二十七条一切国家机关实行精简的原则，实行工作责任制，实行工作人员的培训和考核制度，不断提高工作质量和工作效率，反对官僚主义。 |
|
Article 27 An accomplice refers to any person who plays a secondary or auxiliary role in a joint crime.
|
|
|
第二十七条在共同犯罪中起次要或者辅助作用的，是从犯。 |
|
Article 27 An alien who enters or resides in China illegally may be detained for examination or be subjected to residential surveillance or deportation by a public security organ at or above the county level.
|
|
|
第二十七条对非法入境、非法居留的外国人，县级以上公安机关可以拘留审查、监视居住或者遣送出境。 |
|
Article 27 An trustee shall state the source and drawbacks of his or her auction targets to the auctioneer.
|
|
|
第二十七条委托人应当向拍卖人说明拍卖标的的来源和瑕疵。 |
|
Article 27 Any enterprise engaged in the production of cigarette paper, filter rods, cigarette tow or cigarette manufacturing equipment may sell its products only to tobacco companies or enterprises producing tobacco products with the license for tobacco
|
|
|
第二十七条生产卷烟纸、滤嘴棒、烟用丝束、烟草专用机械的企业，只可将产品销售给烟草公司和持有烟草专卖生产企业许可证的烟草制品生产企业。 |
|
Article 27 Any enterprise or institution must, in the course of construction or production, adopt water and soil conservation measures, and shall be responsible for the rehabilitation of the soil eroded.
|
|
|
第二十七条企业事业单位在建设和生产过程中必须采取水土保持措施，对造成的水土流失负责治理。 |
|
Article 27 Any natural person, legal entity or any other organisation that is granted the non-voluntary license for exploitation of the layout-design does not enjoy the exclusive right to exploit, and shall not have the right to authorise exploitation by
|
|
|
第二十七条取得使用布图设计非自愿许可的自然人、法人或者其他组织不享有独占的使用权，并且无权允许他人使用。 |
|
Article 27 Any reserve officer who has violated military discipline may be punished by demotion in rank in accordance with the relevant regulations of the Central Military Commission.
|
|
|
第二十七条预备役军官违反军纪的，按照中央军事委员会的有关规定，可以给予军衔降级处分。 |
