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Article 32 A taxation authority may, in accordance with relevant State regulations, commission related units to collect small, decentralised, nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector.
中文意思:
第三十二条税务机关根据国家有关规定可以委托有关单位代征少数零星分散的税收,并发给委托代征证书。


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Article 31: Any functionaries in the recipient unit who have caused severe damage to the donated assets as a result of their abuse of power and authority, dereliction of duty, malpractice through favoritism and committing irregularities will be dealt with 第三十一条受赠单位的工作人员,滥用职权,玩忽职守,徇私舞弊,致使捐赠财产造成重大损失的,由所在单位依照有关规定予以处理;构成犯罪的,依法追究刑事责任。
Article 31: If a listed company is to effect a Share buyback by way of an offer, it shall, at the time it announces the buyback report, deposit the entire amount of the funds required for the buyback into the bank account designated by the securities depo 第三十一条上市公司以要约方式回购股份的,应当在公告回购报告书的同时,将回购所需资金全额存放于证券登记结算机构指定的银行账户。
Article 32 A bidder may not collude with other bidders in submitting their bid price quotations or discriminate fair competition by other bidders to prejudice the legitimate rights and interests of the tenderer or other bidders. 第三十二条投标人不得相互串通投标报价,不得排挤其他投标人的公平竞争,损害招标人或者其他投标人的合法权益。
Article 32 A business, unless newly established, shall prepare comparative financial statement for two consecutive years by disclosing the amounts in both the current year and previous year. 第32条年度财务报表之格式,除新成立之商业外,应采二年度对照方式,以当年度及上年度之金额并列表达。
Article 32 A party who refuses to accept the decision of the administrative sanction may,within 15 days after receipt of the notification of the decision,file suit in a people's court.If within that time limit the party does not file suit or comply with t 第三十二条当事人对行政处罚决定不服的,可以在接到处罚通知之日起十五日内向人民法院起诉;对罚款、没收违法所得的行政处罚决定期满不起诉又不履行的,由作出行政处罚决定的机关申请人民法院强制执行。
Article 32 A taxation authority may, in accordance with relevant State regulations, commission related units to collect small, decentralised, nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector. 第三十二条税务机关根据国家有关规定可以委托有关单位代征少数零星分散的税收,并发给委托代征证书。
Article 32 A unitary and well-managed floating exchange rate system based on market supply and demand will be implemented for the exchange rates of Renminbi. 第三十二条人民币汇率实行以市场供求为基础的、单一的、有管理的浮动汇率制度。
Article 32 After making the first instalment of investment contribution, the foreign investor shall make the remaining instalments of contribution strictly as scheduled. 第三十二条第一期出资后的其他各期的出资,外国投资者应当如期缴付。
Article 32 An estate which is left with neither a successor nor a legatee shall belong to the state or, where the decedent was a member of an organization under collective ownership before his or her death, to such an organization. 第三十二条无人继承又无人受遗赠的遗产,归国家所有;死者生前是集体所有制组织成员的,归所在集体所有制组织所有。
Article 32 An overseas commercial bank managing foreign exchange insurance funds as a trustee shall not concurrently hold the position of domestic custodian or overseas escrow agent. 第三十二条受托管理保险外汇资金的境外商业银行,不得兼任境内托管人和境外托管代理人。
Article 32 Breach of contract damages and compensatory damages shall be paid within ten days after liability is clearly established, or else the matter shall be handled as an overdue payment. 第三十一条违约金、赔偿金应在明确责任后十天内偿付。否则按逾期付款处理。
 
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