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Article 18 The losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.
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第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。 |
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Article 18 The securities supervision and administration institution under the State Council or the departments authorized by the State Council shall, upon discovery of the decision already made on the approval or examination and approval of securities is
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第十八条国务院证券监督管理机构或者国务院授权的部门对已作出的核准或者审批证券发行的决定，发现不符合法律、行政法规规定的，应当予以撤销；尚未发行证券的，停止发行；已经发行的，证券持有人可以按照发行价并加算银行同期存款利息，要求发行人返还。 |
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Article 18 The standard for unemployment insurance compensation are to be set by people's governments of provinces, autonomous regions and municipalities directly under the Central Government at a level which is lower than the minimal local salary standar
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第十八条失业保险金的标准，按照低于当地最低工资标准、高于城市居民最低生活保障标准的水平，由省、自治区、直辖市人民政府确定。 |
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Article 18 The syndicated loan shall be initiated by the borrower or the Bank.
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第十八条银团贷款的发起由借款人或银行等提出。 |
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Article 18 Those who export missile-related items and technologies without being licensed, or export missile-related items and technologies beyond the scope of the export licence without authorization, shall be investigated for criminal liability in accor
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第十八条未经许可擅自出口导弹相关物项和技术的，或者擅自超出许可的范围出口导弹相关物项和技术的，依照刑法关于走私罪、非法经营罪、泄露国家秘密罪或者其他罪的规定，依法追究刑事责任；尚不够刑事处罚的，区别不同情况，依照海关法的有关规定处罚，或者由国务院外经贸主管部门给予警告，没收违法所得，处违法所得1倍以上5倍以下的罚款；国务院外经贸主管部门并可以暂停直至撤销其对外贸易经营许可。 |
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Article 18 To propagandize or openly exhibit the commercial password products shall be submitted to the State Password Administration Institution for approval.
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第十八条宣传、公开展览商用密码产品，必须事先报国家密码管理机构批准。 |
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Article 18 When Party A is on the brink of bankruptcy and is under legal reorganization or Party A encounters serious business difficulties, and if Party B meets the conditions for layoff, Party A is entitled to cancel the contract.
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第十八条甲方濒临破产进行法定整顿期间或者生产经营状况发生严重困难,符合裁减人员条件的,甲方可以解除劳动合同. |
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Article 18 When a QDII engages in the securities investment business outside the territory of China, there shall be a bank with a qualification for securities investment fund custody (hereinafter referred to as the custodian) to take charge of the asset c
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第十八条境内机构投资者开展境外证券投资业务时，应当由具有证券投资基金托管资格的银行（以下简称托管人）负责资产托管业务。 |
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Article 18 When a State security organ investigates and finds out any circumstances endangering State security and gathers related evidence, citizens and organizations concerned shall faithfully furnish it with relevant information and may not refuse to d
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第十八条在国家安全机关调查了解有关危害国家安全的情况、收集有关证据时，公民和有关组织应当如实提供，不得拒绝。 |
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Article 18 When there is concern about excessive exposure for patients receiving radiological diagnosis and treatment, health care organizations shall inform patients of such concern in advance, and give proper radiation protection.
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第18条医疗机构对于协助病人接受辐射医疗者，其有遭受曝露之虞时，应事前告知及施以适当之辐射防护。 |
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Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends) so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses a
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第十八条外商投资企业在中国境内投资于其他企业，从接受投资的企业取得的利润(股息)，可以不计人本企业应纳税所得额；但其上述投资所发生的费用和损失，不得冲减本企业应纳税所得额。 |
