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Article 60 The rights to interpret these Detailed Rules for Implementation reside in the State Administration of Taxation.
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第六十条本实施细则由国家税务总局负责解释。 |
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Article 60 Where the performance of the carriage or part thereof has been entrusted to an actual carrier, the carrier shall nevertheless remain responsible for the entire carriage according to the provisions of this Chapter.
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第六十条承运人将货物运输或者部分运输委托给实际承运人履行的，承运人仍然应当依照本章规定对全部运输负责。 |
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Article 60: The creditors' meeting shall have a chairperson who shall be designated by the people's court from among the creditors with voting rights.
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第六十条?债权人会议设主席一人，由人民法院从有表决权的债权人中指定。 |
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Article 61 A department shall examine, verify and totalize the draft final accounts of all units subordinate to it and then compile draft final accounts of its own and shall, within the prescribed time limit, submit such draft to the financial department
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第六十一条各部门对所属各单位的决算草案，应当审核并汇总编制本部门的决算草案，在规定的期限内报本级政府财政部门审核。 |
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Article 61 A promoter or shareholder who illicitly withdraws his capital contribution after the establishment of the company shall be ordered to correct his wrongs and fined at least five per cent and no more than ten per cent of the capital contribution
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第六十一条公司的发起人、股东在公司成立后，抽逃出资的，由公司登记机关责令改正，处以所抽逃出资金额百分之五以上百分之十以下的罚款。 |
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Article 61 Any person who intentionally damages or destroys or causes to move or shift any railway signalling installation, or places on the railway track obstacle(s) that might lead to the overturning of a train without having caused serious consequences
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第六十一条故意损毁、移动铁路行车信号装置或者在铁路线路上旋转足以使列车倾覆的障碍物，尚未造成严重后果的，依照刑法第一百零八条的规定追究刑事责任；造成严重后果的，依照刑法第一百一十条的规定追究刑事责任。 |
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Article 61 For those who violate the provisions of Section 2 of Article 11 of this law by illegally occupying or utilizing the land for substation facilities, transmission line corridors, and cable channels, the local people's governments at and above the
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第六十一条违反本法第十一条第二款的规定，非法占用变电设施用地、输电线路走廊或者电缆通道的，由县级以上地方人民政府责令限期改正；逾期不改正的，强制清除障碍。 |
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Article 61 If a construction project is put into production or operation while its supporting installations required for the prevention and control of environmental pollution by solid waste have not been completed or have not passed examination, the compe
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第六十一条建设项目中需要配套建设的固体废物污染环境防治设施未建成或者未经验收合格即投入生产或者使用的，由审批该建设项目的环境影响报告书的环境保护行政主管部门责令停止生产或者使用，可以并处十万元以下的罚款。 |
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Article 61 In accordance with the relevant regulations of the State, movement obstacle lights and marks shall be installed on high buildings or facilities, outside the civil airport and its obstacle clearance protection zone defined according to State reg
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第六十一条在民用机场及其按照国家规定划定的净空保护区域以外，对可能影响飞行安全的高大建筑物或者设施，应当按照国家有关规定设置飞行障碍灯和标志，并使其保持正常状态。 |
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Article 61 Reserve funds and bonus and welfare funds for workers and staff members shall be withdrawn from the profits after a foreign-capital enterprise has paid income tax in accordance with the provisions of the Chinese tax law.
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第六十一条外资企业依照中国税法规定缴纳所得税后的利润，应当提取储备基金和职工奖励及福利基金。 |
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Article 61 The JVC may open Renminbi accounts and foreign currency accounts with banks within China by presenting its business licence.
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合资公司可凭营业执照，在中国境内银行开立人民币帐户及外币帐户。 |
