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Article 15 Enterprises and institutions that discharge pollutants into a water body shall pay a pollutant discharge fee in accordance with State regulations; if the discharge exceeds the limits set by the national or local standards, they shall pay a fee
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第十五条企业事业单位向水体排放污染物的，按照国家规定缴纳排污费；超过国家或者地方规定的污染物排放标准的，按照国家规定缴纳超标准排污费。 |
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Article 15 Equipments, apparatus, protective appliances and safety testing instruments used in mines with special safety requirements must comply with the national safety standards or safety standards of the mining industry; those failing to comply with t
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第十五条矿山使用的有特殊安全要求的设备、器材、防护用品和安全检测仪器，必须符合国家安全标准或者行业安全标准；不符合国家安全标准或者行业安全标准的，不得使用。 |
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Article 15 For export commodities which are subject to compulsory inspection by the commodity inspection authorities in accordance with this Law, the consignor or his agent shall apply to the same authorities for inspection in the places and within the ti
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第十五条本法规定必须经商检机构检验的出口商品的发货人或者其代理人，应当在商检机构规定的地点和期限内，向商检机构报检。 |
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Article 15 Frontier health and quarantine offices shall monitor persons on entry or exit for quarantinable infectious diseases and shall take necessary preventive and control measures.
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第十五条国境卫生检疫机关对入境、出境的人员实施传染病监测，并且采取必要的预防、控制措施。 |
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Article 15 Grassroots people's court shall conduct the training of people's assessors to enhance the quality of people's assessors jointly with the judicial administrative organ of the people's government of the same level.
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第十五条基层人民法院会同同级人民政府司法行政机关对人民陪审员进行培训，提高人民陪审员的素质。 |
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Article 15 Higher education consists of curricula education and non-curricula education.
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第十五条高等教育包括学历教育和非学历教育。 |
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Article 15 If one party to an economic contract requests a guaranty, such guaranty may be provided by a guarantor.
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第十五条经济合同当事人一方要求保证的，可由保证人担保。 |
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Article 15 If the software copyright belongs to the natural person, the software copyright successor in title may, after the death of the natural person and within the term of protection, succeed to the rights other than the right of authorship offered by
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第十五条软件著作权属于自然人的，该自然人死亡后，在软件著作权的保护期内，软件著作权的继承人可以依照《中华人民共和国继承法》的有关规定，继承本条例第八条规定的除署名权以外的其他权利。 |
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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.
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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。 |
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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
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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。 |
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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
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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。 |
