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Article 24 As regards the dividends, bonuses and other equity investment gains earned outside the territory of China by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid
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第二十四条居民企业从其直接或者间接控制的外国企业分得的来源于中国境外的股息、红利等权益性投资收益，外国企业在境外实际缴纳的所得税税额中属于该项所得负担的部分，可以作为该居民企业的可抵免境外所得税税额，在本法第二十三条规定的抵免限额内抵免。 |
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Article 24 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by governmental departments or by
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第二十四条审计机关对政府部门管理的和社会团体受政府委托管理的社会保障基金、社会捐赠资金以及其他有关基金、资金的财务收支，进行审计监督。 |
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Article 24 Cultural relics in private collections may be purchased by units designated by the departments for cultural administration; no other unit or individual may engage in the business of purchasing cultural relics.
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第二十四条私人收藏的文物可以由文化行政管理部门指定的单位收购，其他任何单位或者个人不得经营文物收购业务。 |
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Article 24 Directors and supervisors are unpaid positions.
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第24条(无给职)理事、监事为无给职。 |
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Article 24 Discontinuation of a crime refers to a case where, in the course of committing a crime, the offender voluntarily discontinues the crime or voluntarily and effectively prevents the consequences of the crime from occurring.
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第二十四条在犯罪过程中，自动放弃犯罪或者自动有效地防止犯罪结果发生的，是犯罪中止。 |
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Article 24 Doctors should adopt emergency measures to examine and treat patients who are sufferifrom acute diseases or dangerously ill and shall not refuse to give emergency treatment.
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第二十四条对急危患者，医师应当采取紧急措施进行诊治；不得拒绝急救处置。 |
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Article 24 Doctors should adopt emergency measures to examine and treat patients who are suffering from acute diseases or dangerously ill and shall not refuse to give emergency treatment.
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第二十四条对急危患者，医师应当采取紧急措施进行诊治；不得拒绝急救处置。 |
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Article 24 Employees of FFEs enjoy leaves for festivals, vacations, public holidays, visiting parents or spouses and handling funeral affairs, and maternity leave for women employees in line with the State regulations.
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第二十四条企业职工享受国家规定的节假日、公休假日、探亲假、婚丧假、女职工产假等假期。 |
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Article 24 Governmental departments concerned, units where disabled persons work and society shall carry our anti-illiteracy education, vocational training and other forms of adult education for disabled persons and encourage them to tap their talents in
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第二十四条政府有关部门、残疾人所在单位和社会应当对残疾人开展扫除文盲、职业培训和其他成人教育，鼓励残疾人自学成才。 |
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Article 24 If a collective agreement is concluded for an indefinite period either of the parties thereto may terminate the agreement any time after one year from the conclusion of the agreement provided, that notice shall be given to the other party in wr
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第24条(随时终止权)团体协约不定期者，其当事人之一方于团体协约订立一年后得随时终止团体协约；但应于三个月前以书面通知他方当事人。 |
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Article 24 If a mining enterprise violates any laws or regulations concerning safety, the trade union is entitled to demand that the management of the enterprise or the department concerned deal with the cases seriously.
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第二十四条矿山企业违反有关安全的法律、法规，工会有权要求企业行政方面或者有关部门认真处理。 |
