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Article 5 The term taxpayeras stated in the paragraph two ofArticle9of the Tax Administration Law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax Pursuant to the provisions of the law and admin
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第五条税收征管法第九条第二款所称纳税人，是指不从事生产、经营活动，但是依照法律、行政法规规定负有纳税义务的单位和个人。 |
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Article 5 Top officials in charge of administrative authorities at various levels shall read and make comments or issue instructions concerning important letters， receive important visitors， discuss and solve problems， make inspections and give instructio
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第五条各级行政机关的负责人应当阅批重要来信、接待重要来访，研究解决信访工作中的问题，检查指导信访工作。 |
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Article 5 Trade unions shall organize and educate workers to exercise their democratic rights pursuant to the provisions of China's Constitution and laws, give full play to the nation's role as master, participate through various channels and formats in t
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第五条工会组织和教育职工依照宪法和法律的规定行使民主权利，发挥国家主人翁的作用，通过各种途径和形式，参与管理国家事务，管理经济和文化事业，管理社会事务；协助人民政府开展工作，维护工人阶级领导的、以工农联盟为基础的人民民主专政的社会主义国家政权。 |
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Article 5 Two or more natural persons, legal entities or other organizations may jointly file an application for the registration for the same trademark with the Trademark Office, and jointly enjoy and exercise the exclusive right to use the trademark.
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第五条两个以上的自然人、法人或者其他组织可以共同向商标局申请注册同一商标，共同享有和行使该商标专用权。 |
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Article 5 Undertakings may concentrate when such an action is in accordance with the law and adheres to fair competition and is a voluntary union that expands the scale of operation and improves market competition.
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第五条经营者可以通过公平竞争、自愿联合，依法实施集中，扩大经营规模，提高市场竞争能力。 |
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Article 5 Upholding the principle of one China is the basis of peaceful reunification of the country.
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第五条坚持一个中国原则，是实现祖国和平统一的基础。 |
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Article 5 When a quarantinable epidemic victim is discovered by the health and quarantine organ, measures must be taken promptly in accordance with the rules stipulated in Chapter VIII of these Rules to place him in isolation and prevent other persons fro
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第五条卫生检疫机关发现染疫人时，应当立即将其隔离，防止任何人遭受感染，并按照本细则第八章的规定处理。 |
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Article 5 Within the confines of the bonded area, only the competent administrative organs and relevant enterprises are to be established.
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第五条保税区内仅设立行政管理机构以及有关企业。 |
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Article 5 Workers who are ineligible for retirement but are certified in hospital and confirmed by the labor appraisal committee as being completely incapacitated should resign.
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第五条不具备退休条件，由医院证明，并经劳动鉴定委员会确认，完全丧失劳动能力的确工人，应该退职。 |
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Article 5. Bankruptcy cases shall be under the jurisdiction of the people's courts in the location of the debtor.
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第五条破产案件由债务人所在地人民法院管辖。 |
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Article 5. City planning must suit the specific conditions of our country and embody a correct handling of the relationship between short-term and long-term development.
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第五条城市规划必须符合我国国情，正确处理近期建设和远景发展的关系。 |
