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Article 4.For the purposes of the first and second paragraphs of Article 1 of the Tax Law, the term income derived from sources within Chinashall mean income the source of which is inside the People's Republic of China, and the term from sources outside C
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第四条税法第一条第一款、第二款所说的从中国境内取得的所得，是指来源于中国境内的所得；所说的从中国境外取得的所得，是指来源于中国境外的所得。 |
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Article 40 A business may use electronic computer to handle all or part of the accounting data. The rules shall be prescribed by Central Competent Authority.
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第40条商业得使用电子计算机处理全部或部分会计资料。其办法由中央主管机关定之。 |
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Article 40 A contractual JV shall not export products at prices notably lower than the reasonable prices of similar products on the world market, nor import at prices notably higher than that of similar products on the world market.
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第四十条合作企业不得以明显低于合理的国际市场同类产品的价格出口产品，不得以高于国际市场同类产品的价格进口物资。 |
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Article 40 An airman may perform the duty specified in his licence only if he has received professional training, and has been qualified through examination and issued a licence by the competent civil aviation authority under the State Council.
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第四十条航空人员应当接受专门训练，经考核合格，取得国务院民用航空主管部门颁发的执照，方可担任其执照载明的工作。 |
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Article 40 Any staff member of administrative authorities at various levels who has neglected his duties， committed illegalities for personal gai ， resulting harms to the complaint reporting works shall be subject to a reproval or a disciplinary sanction
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第四十条各级行政机关的工作人员，在信访工作中玩忽职守、徇私舞弊，给工作造成损失的，视情节轻重，给予批评教育或者依法给予行政处分；构成犯罪的，依法追究刑事责任。 |
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Article 40 Any staff member of administrative authorities at various levels who has neglected his duties， committed illegalities for personal gains， resulting harms to the complaint reporting works shall be subject to a reproval or a disciplinary sanction
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第四十条各级行政机关的工作人员，在信访工作中玩忽职守、徇私舞弊，给工作造成损失的，视情节轻重，给予批评教育或者依法给予行政处分；构成犯罪的，依法追究刑事责任。 |
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Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
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第四十条资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。 |
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Article 40 Enter combat readiness level by the Corps of orders or head of the detachment from the higher leadership for approval and announcement.
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第四十条4进入等级战备的命令由总队或者支队首长报经上级领导批准后发布。 |
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Article 40 For illegally importing or exporting technologies whose import or export is banned or restricted against this law, if the case is serious enough to constitute a crime, criminal responsibilities shall be affixed in reference to the supplementary
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第四十条违反本法规定，进口或者出口禁止进出口或者限制进出口的技术，构成犯罪的，比照惩治走私罪的补充规定追究刑事责任。 |
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Article 40 For the sale price of electricity of power networks spanning different provinces, autonomous regions or municipalities directly under the Central Government, as well as provincial networks, a proposal shall be made by the power network operatio
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第四十条跨省、自治区、直辖市电网和省级电网的销售电价，由电网经营企业提出方案，报国务院物价行政主管部门或者其授权的部门核准。 |
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Article 40 Freedom and privacy of correspondence of citizens of the People's Republic of China are protected by law.
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第四十条中华人民共和国公民的通信自由和通信秘密受法律的保护。 |
