第九十

Article 98 Where any withholder violates the tax collection law or administrative regulation and causes the failure of the taxpayer to pay or underpay taxes, it shall be imposed upon a fine of more than half of but less than 3 times of the amount of the taxes failing to be paid or underpaid apart from paying the overdue taxes and late fees.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

Article 98Where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears and a penalty of not less than 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

Article 98 The termination of rights and obligations under a contact shall not affect the validity of clauses that related to the final settlement of accounts and winding-up.

第九十八条合同的权利义务终止，不影响合同中结算和清理条款的效力。

Article 94 Where a taxpayer refuses the withholding of taxes, the withholder shall report to the tax organ, and the tax organ shall directly demand the taxpayer to pay the taxes in arrears and late fees.

第九十四条纳税人拒绝代扣、代收税款的，扣缴义务人应当向税务机关报告，由税务机关直接向纳税人追缴税款、滞纳金

Recalling that Article 94 of the United Nations Convention on the Law of the Sea, 1982, establishes the duties and obligations of a flag State with regard to, inter alia, labour conditions, crewing and social matters on ships that fly its flag, and

忆及《1982年联合国海洋法公约》第九十四条特别确立了船旗国对悬挂其旗帜的船舶上的劳动条件、船员配备和社会事务的责任和义务；并

Article 96 When a foreign-funded institution with legal person status disbands itself, or a solely foreign-funded bank, joint venture bank or foreign bank closes its branch bank within China, the other liquidation matters shall be carried out according to the relevant provisions of the Company Law of the People's Republic of China.

第九十六条外资法人机构自行解散或独资银行、合资银行和外国银行关闭其在中国境内分行涉及的其他清算事宜按照《中华人民共和国公司法》的有关规定执行。

Article 91 In case any of the following circumstances arises, the punishment may be mitigated or exempted

第九十一条有下列情形之一的，可以减轻或者免予处理

Article 94 The conversion into money or sell-off of the objects of pledge, the hypothecated property or liened property shall be referenced with the market prices.

第九十四条抵押物、质物、留置物折价或者变卖，应当参照市场价格。

Article 94 Where a functionary engage in marine environment supervision and control abuses his power, neglects his duty or perpetrates malpractice for personal gains, thus causing pollution damage to the marine environment, administrative sanction shall be given pursuant to law; if the case constitutes a crime, criminal responsibility shall be investigated according to law.

第九十四条海洋环境监督管理人员滥用职权、玩忽职守、徇私舞弊，造成海洋环境污染损害的，依法给予行政处分；构成犯罪的，依法追究刑事责任。

Article 98 The employing unit that revokes labour contracts or purposely delays the conclusion of labour contracts in violation of the conditions specified in this Law shall be ordered by the labour administrative department to make corrections and shall bear the responsibility for compensation if damaged have been caused to labourers.

第九十八条用人单位违反本法规定的条件解除劳动合同或者故意拖延不订立劳动合同的，由劳动行政部门责令改正；对劳动者造成损害的，应当承担赔偿责任。

I can still vividly recall the impressive scenes you gave. You were among my friends and relatives who accompanied me from my house to the seaport and when the porters were slow to show up, you obligingly carried my suitcase for me.

你对我的种种感人情意，使我记忆犹新，那天你随着我的亲友从家里送我上轮船，搬运工迟迟不来，你毅然替我提着皮箱上船。

St. Nicholas became the patron saint of Russia, where he was famous for his red cape, flowing white beard, and bishop's mitre.

圣尼古拉成了俄罗斯人的守护神，在那里，他以身披红斗篷，留着飘逸的白胡须，戴着主教法冠而闻名。