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Article 12 The income tax already paid abroad by an enterprise with foreign investment for its income originating outside China may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted
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第十二条外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。 |
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Article 12 The intermediary institutions that are lawfully established for providing technological services in production safety accepts the entrustment of the production and business operation entities to provide technological services in production safe
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第十二条依法设立的为安全生产提供技术服务的中介机构，依照法律、行政法规和执业准则，接受生产经营单位的委托为其安全生产工作提供技术服务。 |
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Article 12 The manufacturer shall pay to the government treasury, prior to the 15th of the following month, the tax payable on the tobacco or alcohol products removed from the factory in the current month, and file with the competent tax collection author
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第12条产制厂商当月份出厂菸酒之应纳税款，应于次月十五日以前自行向公库缴纳，并依照财政部规定之格式填具计算税额申报书，检同缴款书收据向主管稽徵机关申报。 |
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Article 12 The ministries and commissions under the State Council may, in the rules they enact, formulate specific provisions within the limits of the acts subject to administrative penalty and the types and range of such penalty as prescribed by laws and
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第十二条国务院部、委员会制定的规章可以在法律、行政法规规定的给予行政处罚的行为、种类和幅度的范围内作出具体规定。 |
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Article 12 The nation shall implement a time-limited system for the elimination of obsolete or obsolescent production technologies, processes, equipment and products gravely hazardous to environments and wasteful of resources.
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第十二条国家对浪费资源和严重污染环境的落后生产技术、工艺、设备和产品实行限期淘汰制度。 |
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Article 12 The original of treaties and agreements shall be in both Chinese and the official language of the other signatory. Both versions are equally authentic.
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第12条条约或协定之约本，应同时以中文及缔约他方之官方文字作成，两种文本同等作准。 |
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Article 12 The owner of a ship or those authorized thereby may establish the mortgage of the ship.
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第十二条船舶所有人或者船舶所有人授权的人可以设定船舶抵押权。 |
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Article 12 The owner or his or her agent shall apply to the port animal and plant quarantine office at the port of entry for quarantine inspection of the animals and plants, their products or other quarantine objects, before or on their entry, on the stre
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第十二条货主或者其代理人应当在动植物、动植物产品和其他检疫物进境前或者进境时持输出国家或者地区的检疫证书、贸易合同等单证，向进境口岸动植物检疫机关报检。 |
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Article 12 The parents or other guardians of minors who refuse to perform their duties as guardians or encroach upon the lawful rights and interests of the minors under their guardianship shall bear the responsibility therefor according to law.
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第十二条父母或者其他监护人不履行监护职责或者侵害被监护的未成年人的合法权益的，应当依法承担责任。 |
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Article 12 The people's government at various levels shall award organizations or private individuals who have made outstanding achievements in connection with afforestation, forest protection, forest management and forestry-related scientific research.
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第十二条在植树造林、保护森林、森林管理以及林业科学研究等方面成绩显著的单位或者个人，由各级人民政府给予奖励。 |
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Article 12 The people's governments at or above the county level may delineate protection zones for water bodies in scenic or historic sites, major fishery water bodies and other water bodies of special economic or cultural value, and take measures to ens
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第十二条县级以上人民政府可以对风景名胜区水体、重要渔业水体和其他具有特殊经济文化价值的水体，划定保护区，并采取措施，保证保护区的水质符合规定用途的水质标准。 |
