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Article 17.For the purposes of item (2) of the first paragraph of Article 6 of the Tax Law, the terms costsand expensesshall mean all direct expenditures, indirect expenses allocated as costs, as well as marketing expenses, administrative expenses and fin
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第十七条税法第六条第一款第二项所说的成本、费用，是指纳税人从事生产、经营所发生的各项直接支出和分配计入成本的间接费用以及销售费用、管理费用、财务费用；所说的损失，是指纳税义务人在生产、经营过程中发生的各项营业外支出。 |
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Article 17.Foreign works which, at the date on which the international copyright treaties enter into force in China, have not fallen into the public domain in their countries of origin shall be protected until the expiration of the term of protection as i
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第十七条国际著作权条约在中国生效之日尚未在起源国进入公有领域的外国作品，按照著作权法和本规定规定的保护期受保护，到期满为止。 |
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Article 17.The Public Security computer management and supervision organization should have establish a system for ensuring the security, protection and good management of the connecting network units, entry point unit, and users.
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第十七条公安机关计算机管理监察机构应当督促互联单位、接入单位及有关用户建立健全安全保护管理制度。 |
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Article 170 Any sum due to an operator from an insurer shall be exempt from seizure and execution by creditors of the operator until claims of third parties under this Chapter have been satisfied.
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第一百七十条保险人应当支付给经营人的款项，在本章规定的第三人的赔偿请求未满足前，不受经营人的债权人的扣留和处理。 |
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Article 170 Company bonds may be assigned. Assignment of company bonds shall be carried out at a lawfully established securities exchange.
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第一百七十条：公司债券可以转让。转让公司债券应当在依法设立的证券交易场所进行。 |
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Article 171 A company shall provide to the accounting firm it hires truthful and complete accounting vouchers, account books, financial and accounting statements and other accounting materials, and may not refuse to do so or conceal any of them or make an
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第一百七十一条公司应当向聘用的会计师事务所提供真实、完整的会计凭证、会计账簿、财务会计报告及其他会计资料，不得拒绝、隐匿、谎报。 |
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Article 171 Assignment of registered bonds is effected by the bondholder's endorsement of the bonds or by other methods prescribed by the relevant national statutes or administrative regulations.
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第一百七十一条：记名债券，由债券持有人以背书方式或者法律、行政法规规定的其他方式转让。 |
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Article 172 Except for the statutory account books, a company shall not set up other account books.
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第一百七十二条公司除法定的会计账簿外，不得另立会计账簿。 |
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Article 172 Except for the statutory account books, a company shall not set up other account books. No company asset may be deposited into any individual's account.
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第一百七十二条公司除法定的会计账簿外，不得另立会计账簿。对公司资产，不得以任何个人名义开立账户存储。 |
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Article 172 Upon adoption of a resolution by the shareholders' general committee, a listed company may issue bonds which are convertible to its shares, and it shall prescribe the specific method for such conversion in the plan for company bonds offer.
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第一百七十二条：上市公司经股东大会决议可以发行可转换为股票的公司债券，并在公司债券募集办法中规定具体的转换办法。 |
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Article 173 In the process of the proceedings, the defendant in a case of private prosecution may raise a counterclaim against the private prosecutor.
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第一百七十三条自诉案件的被告人在诉讼过程中，可以对自诉人提起反诉。 |
