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Article 76 The first profit-making yearmentioned in Article 8, paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations.
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第七十六条税法第八条第一款和本细则第七十五条所说的开始获利的年度，是指企业开始生产、经营后，第一个获得利润的纳税年度。 |
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Article 76 Administrative rules shall be promulgated by way of an order signed by the person in charge of the agency.
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第七十六条部门规章由部门首长签署命令予以公布。 |
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Article 76 After the death of a natural person shareholder, his lawful inheritor may inherit the shareholder's qualifications, unless it is otherwise prescribed by the articles of association.
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第七十六条自然人股东死亡后，其合法继承人可以继承股东资格；但是，公司章程另有规定的除外。 |
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Article 76 Deputies to the National People's Congress must play an exemplary role in abiding by the Constitution and the law and keeping state secrets and, in public activities, production and other work, assist in the enforcement of the Constitution and
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第七十六条全国人民代表大会代表必须模范地遵守宪法和法律，保守国家秘密，并且在自己参加的生产、工作和社会活动中，协助宪法和法律的实施。 |
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Article 76 If anyone, in violation of the relevant regulations of the State, enrolls students or other trainees, he shall be ordered by the administrative department of education to send back such students or trainees and to return the fees thus collected
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第七十六条违反国家有关规定招收学员的，由教育行政部门责令退回招收的学员，退还所收费用；对直接负责的主管人员和其他直接责任人员，依法给予行政处分。 |
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Article 76 Particulars such as the place of payment and the place of issue specified on a promissory note shall be legible and unambiguous.
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第七十六条本票上记载付款地、出票地等事项的，应当清楚、明确。 |
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Article 76 Sponsors of a joint stock limited company must subscribe for the shares as required and conduct preparations for the establishment of the company in accordance herewith.
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第七十六条：股份有限公司发起人，必须按照本法规定认购其应认购的股份，并承担公司筹办事务。 |
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Article 76 The State shall develop social welfare undertakings, construct public welfare facilities, and provide labourers with conditions for taking rest, recuperation and rehabilitation.
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第七十六条国家发展社会福利事业，兴建公共福利设施，为劳动者休息、休养和疗养提供条件。 |
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Article 76 Where a bill of exchange, cheque, promissory note, bond, certificate of deposit, warehouse receipt or bill of lading is pledged, the document of title shall be delivered to the pledgee within the time limit specified in the pledge contract.
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第七十六条以汇票、支票、本票、债券、存款单、仓单、提单出质的，应当在合同约定的期限内将权利凭证交付质权人。 |
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Article 77 If anyone practises favoritism or other irregularities in enrolling students or other trainees, he shall be ordered by the relevant administrative department of education to dismiss the students or trainees; the leading persons directly in char
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第七十七条在招收学生工作中徇私舞弊的，由教育行政部门责令退回招收的人员；对直接负责的主管人员和其他直接责任人员，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 77 If, during the probation period for suspension of sentence, a criminal whose sentence is suspended commits a crime again or it is discovered that before the judgment is pronounced, he has committed another crime for which he is not sentenced, t
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第七十七条被宣告缓刑的犯罪分子，在缓刑考验期限内犯新罪或者发现判决宣告以前还有其他罪没有判决的，应当撤销缓刑，对新犯的罪或者新发现的罪作出判决，把前罪和后罪所判处的刑罚，依照本法第六十九条的规定，决定执行的刑罚。 |
