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Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities.
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第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。 |
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Article 7 With regard to the exploration and development of mineral resources, the State applies the principles of unified planning, rational geographical distribution, multi-purpose exploration, rational mining and multi-purpose utilization.
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第七条国家对矿产资源的勘查、开发实行统一规划、合理布局、综合勘查、合理开采和综合利用的方针。 |
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Article 7 With regard to the organizations and individuals that observe the order of martial law and the rules and regulations for executing the order of martial law, the State adopts effective measures to protect their lawful rights and interests from en
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第七条国家对遵守戒严令和实施戒严令的规定的组织和个人，采取有效措施保护其合法权益不受侵犯。 |
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Article 7 [Responsibilities of the Society] The whole society should display socialist humanitarianism, understand, respect, care for and assist people with disabilities and support the work for disabled persons.
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第七条全社会应当发扬社会主义的人道主义精神，理解、尊重、关心、帮助残疾人，支持残疾人事业。 |
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Article 7- 1 Where business operators allege that their goods launched into the market or services provided at the time of rendering were in compliance with the contemporary technical and professional standards of reasonably expected safety, they are requ
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第7-1条（举证责任）企业经营者主张其商品于流通进入市场，或其服务于提供时，符合当时科技或专业水准可合理期待之安全性者，就其主张之事实负举证责任。 |
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Article 7. According to law, the securities regulatory body under the State Council shall centralize and unify the supervision and administration of all stock markets in China.
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第七条国务院证券监督管理机构依法对全国证券市场实行集中统一监督管理。 |
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Article 7. Active servicemen must abide by the rules and regulations of the army, faithfully discharge their duties and always be ready to fight for the defence of the motherland.
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第七条现役军人必须遵守军队的条令和条例，忠于职守，随时为保卫祖国而战斗。 |
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Article 7. Any entity and individual shall have the right to reveal or expose any activities in violation of the regulations on exchange control.
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第八条任何单位和个人都有权检举、揭发违反外汇管理的行为和活动。 |
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Article 7. Any foreign business has the mining right of the proved mineral resources invested by itself after carrying out the legal registration of mining mineral resources.
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第七条外商对其投资探明的矿产资源，享有开采权；但应当依法办理采矿登记手续。 |
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Article 7. During the process of a lawsuit, a Judge should reason and adjudicate independently and insist the right opinion.
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第七条法官在审判活动中，应当独立思考、自主判断，敢于坚持正确的意见。 |
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Article 7. For each session, the National People's Congress shall set up a secretariat which shall work under the direction of the Secretary-General.
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第七条全国人民代表大会会议设立秘书处，在秘书长领导下工作。 |
