|
Article 15 In case an enterprise uses or sells its inventories, it is permitted to deduct the costs of the inventories calculated pursuant to the related provisions when calculating the taxable income amount.
|
|
|
第十五条企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。 |
|
Article 15 In case the product sold by the marketing firm is found not up to the conditions stipulated in Article 2 within the period of guarantee, the marketing firm shall be responsible for guaranteed repairing, replacement, taking back the product and
|
|
|
第十五条经销企业售出的产品在保证期限内发现质量不符合第二条的要求时，应由经销企业负责对用户实行包修、包换、包退、承担赔偿实际经济损失的责任。 |
|
Article 15 In the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this Act, any omission or evasion of the basic tax due to the omission or under-reporting shall be subject to a fine of no more
|
|
|
第十五条(逃漏税之罚锾)营利事业或个人已依本条例规定计算及申报基本所得额，有漏报或短报致短漏税额之情事者，处以所漏税额二倍以下之罚锾。 |
|
Article 15 In the event a negotiable instrument is lost, the person losing it may promptly notify the drawee of the loss for the latter to stop payment thereof, unless no drawee is recorded on the instrument or it is hard to identify the drawee or his age
|
|
|
第十五条票据丧失，失票人可以及时通知票据的付款人挂失止付，但是，未记载付款人或者无法确定付款人及其代理付款人的票据除外。 |
|
Article 15 Land owned by the State may be contracted out to units or individuals for farming, forestry, animal husbandry and fisheries operations.
|
|
|
第十五条国有土地可以由单位或者个人承包经营，从事种植业、林业、畜牧业、渔业生产。 |
|
Article 15 Medical and health institutions shall give medical advice to the pregnant women who are suffering from serious illness or are exposed to teratogenic substances, if their gestation may jeopardize the safety of their lives, or seriously affect th
|
|
|
第十五条对患严重疾病或者接触致畸物质，妊娠可能危及孕妇生命安全或者可能严重影响孕妇健康和胎儿正常发育的，医疗保健机构应当予以医学指导。 |
|
Article 15 Meteorological offices and stations subordinate to competent meteorological departments at various levels shall, in accordance with the regulations set by the competent meteorological department under the State Council， take meteorological obse
|
|
|
第十五条各级气象主管机构所属的气象台站，应当按照国务院气象主管机构的规定，进行气象探测并向有关气象主管机构汇交气象探测资料。 |
|
Article 15 Nationality applications at home shall be handled by the public security bureaus of the municipalities or counties where the applicants reside; nationality applications abroad shall be handled by China's diplomatic representative agencies and c
|
|
|
第十五条受理国籍申请的机关，在国内为当地市、县公安局，在国外为中国外交代表机关和领事机关。 |
|
Article 15 No citizens shall, in a city other than his place of residence, start, organize or participate in an assembly, a procession or a demonstration of local citizens.
|
|
|
第十五条(2)公民不得在其居住地以外的城市发动、组织、参加当地公民的集会、游行、示威。 |
|
Article 15 No organization or individual shall refuse or obstruct the staff of the Red Cross Society to perform their functions and duties according to law.
|
|
|
第十五条任何组织和个人不得拒绝、阻碍红十字会工作人员依法履行职责。 |
|
Article 15 On discovering at, or on a conveyance at a frontier port a quarantinable infectious disease, a disease suspected to be quarantinable or a death due to an unidentified cause other than accidental harm, the relevant departmentat the frontier port
|
|
|
第十五条在国境口岸以及停留在国境口岸的交通工具上，发现检疫传染病、疑似检疫传染病，或者有人非因意外伤害而死亡并死因不明时，国境口岸有关单位以及交通工具的负责人，应当立即向卫生检疫机关报告。 |
