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Article 8 The income earner shall be the taxpayer of individual income tax and the unit or person that effects the payment shall be the withholding agent.
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第八条个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。 |
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Article 8 The investment or conditions for cooperation contributed by the Chinese and foreign parties may be provided in cash or in kind, or may include the right to the use of land, industrial property rights, non-patent technology or other property righ
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第八条中外合作者的投资或者提供的合作条件可以是现金、实物、土地使用权、工业产权、非专利技术和其他财产权利。 |
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Article 8 The normal business carried out by related payment and settlement organizations hereunder shall be independent of any interference with by any unit or individual in whatsoever manner.
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第八条支付清算组织依法开展业务，不受任何单位和个人的干涉。 |
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Article 8 The parties to a merger shall take the result valuated by the asset valuation institution on the value of the share rights under planned transfer or the assets under planned sale as the basis for determining the transaction price.
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第8条并购当事人应以资产评估机构对拟转让的股权价值或拟出售资产的评估结果作为确定交易价格的依据。 |
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Article 8 The people's governments at all levels and the relevant departments thereof and the coal mining enterprises must take measures to strengthen occupational protection so as to guarantee the safety and health of coal mine workers and staff members.
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第八条各级人民政府及其有关部门和煤矿企业必须采取措施加强劳动保护，保障煤矿职工的安全和健康。 |
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Article 8 The postal savings and remittances business managed by Chunghwa Post, as well as all postal property and bills, receipts and other documents used to provide such services, shall be exempt from taxes for five years from the date Chunghwa Post is
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第8条中华邮政公司经营之邮政储金汇兑业务及该业务使用之邮政公用物、业务单据，于中华邮政公司成立之日起五年内，免纳一切税捐。 |
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Article 8 The procedures for the establishment of a foreign-invested construction enterprise as a contractor or a specialised contractor with Grade B or lower qualifications or any of the subcontractor qualifications shall be administered by the construct
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第八条设立外商投资建筑业企业，申请施工总承包序列和专业承包序列二级及二级以下、劳务分包序列资质的程序，由各省、自治区、直辖市人民政府建设行政主管部门和对外贸易经济行政主管部门，结合本地区实际情况，参照本规定第七条以及建筑业企业资质管理规定执行。 |
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Article 8 The purchase of gold and silver is monopolized by the People's Bank of China.
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第八条金银的收购，统一由中国人民银行办理。 |
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Article 8 The term foreign trade operatorused in this law refers to a legal person or organization engaging in foreign trade activities in compliance with the provisions of this law.
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第八条本法所称对外贸易经营者，是指依照本法规定从事对外贸易经营活动的法人和其他组织。 |
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Article 8 The time limit for institution of legal proceedings pertaining to disputes over the right to inheritance is two years, counting from the day the successor became or should have become aware of the violation of his right to inheritance.
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第八条继承权纠纷提起诉讼的期限为二年，自继承人知道或者应当知道其权利被侵犯之日起计算。 |
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Article 8 The time period of one yearset out in Article 55, and the time period of five yearsset out in Article 75 and Paragraph 2 of Article 104 of the Contract Law are fixed, and are not subject to the rules governing the suspension, termination or exte
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第八条合同法第五十五条规定的“一年”、第七十五条和第一百零四条第二款规定的“五年”为不变期间，不适用诉讼时效中止、中断或者延长的规定。 |
