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Article 18 An individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxa
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聘请注册会计师或者经税务机关认可的财会人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿等。 |
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Article 18 Any counterfeiting, altering or illegal printing or minting of Renminbi is prohibited.
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第十八条禁止伪造、变造人民币。 |
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Article 18 Applicants shall, within six (6) months upon receipt of the document from the People's Bank of China or its subsidiaries approving the preparation for establishment of payment and settlement organizations, complete the preparatory work as appro
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第十八条申请人应当自接到中国人民银行及其分支机构批准筹建文件之日起6个月内完成筹建工作。 |
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Article 18 Before carrying out a large-scale capital construction project, the construction unit shall first conduct investigation or prospecting related to cultural relics, together with the department for cultural administration of a province, an autono
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第十八条在进行大型基本建设项目的时候，建设单位要事先会同省、自治区、直辖市文化行政管理部门在工程范围内有可能埋藏文物的地方进行文物的调查或者勘探工作。 |
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Article 18 Civil air defense works include underground protective structures that are constructed particularly for sheltering people and goods and materials, civil air defense command and medical aid in time of war, and basements that are constructed in c
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第十八条人民防空工程包括为保障战时人员与物资掩蔽、人民防空指挥、医疗救护等而单独修建的地下防护建筑，以及结合地面建筑修建的战时可用于防空的地下室。 |
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Article 18 Enterprises with foreign capital shall handle their foreign exchange transactions in accordance with the state provisions for foreign exchange control.
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第十八条外资企业的外汇事宜，依照国家外汇管理规定办理。 |
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Article 18 For commodities subject to batch-by-batch inspection, the obligatory inspection applicant shall file a batch-by-batch inspection application with the BSMI.
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第18条实施逐批检验之商品，应由报验义务人向标准检验局报请检验。 |
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Article 18 If an alteration of the list of foreign capital stock holders needs to be made according to judicial rulings, the ruling may be made by the court exercising the jurisdiction over the place where the original of the list is kept.
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第十八条境外上市外资股股东名册正本的更正需要依据司法裁定作出的，可以由名册正本存放地有管辖权的法院裁定。 |
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Article 18 If the amount in surplus after the deduction of enterprise's undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exce
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第十八条外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。 |
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Article 18 In case that unconformity with relevant provisions is found in application for reexamination submitted by a construction enterprise or in sampling examination performed by the central, municipal or county (city) competent authority, the authori
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第18条营造业申请复查或中央主管机关或直辖市、县(市)主管机关抽查，有不合规定时，中央主管机关或直辖市、县(市)主管机关应列举事由，通知其补正。 |
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Article 18 In case the mortgagee has transferred all or part of his right to debt secured by the mortgaged ship to another person, the mortgage shall be transferred accordingly.
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第十八条抵押权人将被抵押舶舶所担保的债权全部或者部分转让他人的，抵押权随之转移。 |
