第二十

Article 279 Whoever impersonates a functionary of a State organ to go about and deceive people shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention, public surveillance or deprivation of political rights; if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years.

第二百七十九条冒充国家机关工作人员招摇撞骗的，处三年以下有期徒刑、拘役、管制或者剥夺政治权利；情节严重的，处三年以上十年以下有期徒刑。

The Yangtse River learns unity and coherence in writing academy more than 40 names students enthusiastically in the afternoon on October 24, autumn loafs about on precious Ta He county of neighbouring the Yangtse River Guanyin rock projecting over the water Sha Shi Duan sandy beach cooking a meal in the open. Shi more than 10 college student present is carried out immediately saved , one important more than ten students saw that the power is composed of the person ladder offal at that time rescuing people , still had a sum daughter schoolmate who can not swim for among them , thought that second children save quickly when going on shore in 14:15 or so , the incautious drop-in of 2 vicinity children river,the ladder has fallen apart , nine college students have fallen into water since the lack of physical strength prepares the subterranean flow , person, rescue hubbub slice immediately , happen to make contact with winter swimming sixty several old people the coming year rescue up six college students group, Two fall into water teenager has been rescued, but three heroes indistinct but ice-cold river water of submergence is already middle.

10月24日下午，长江大学文理学院40多名学生，在长江观音矶附近的沙市宝塔河段沙滩上秋游野炊。14时15分左右，附近2名儿童不慎落入江中，在场的10余名大学生立即开展施救，当时十几名大一学生见势组成人梯下水救人，其中还有不会游泳的和女同学，当第二个小孩快救上岸时，由于体力不支和暗流，人梯散了，九名大学生落水，顿时救喊声一片，正好碰上冬泳队几名六十来岁的老人救起六名大学生，两位落水少年获救了，而三位英雄已经沉入苍茫而冰冷的江水中。

Article 60 Any unit which, in violation of the provisions of paragraph 1 of Article 41 or paragraph 2 of Article 47 of this Law, intercepts the funds for purchasing agricultural products and misappropriates the funds to any use other than purchasing agricultural products, or intercepts the funds allocated for agriculture by people's governments at various levels and misappropriates such funds to any use other than agricultural expenditure, or intercepts the agricultural loans granted by banks and misappropriates such loans to any non-agricultural use, shall be ordered by organs at higher levels to return the funds intercepted or misappropriated within a time limit.

第六十条违反本法第四十一条第一款、第四十七条第二款的规定，任何单位将农产品收购资金截留、挪用于单位非农产品收购用途的，或者将各级人民政府拨付用于农业的资金截留、挪用于单位非农业开支的，或者将银行的农业贷款截留、挪用的资金；情节严重的，由上级机关或者所在单位给予直接责任人员行政处分。

Article 272 Any employee of a company, enterprise or any other unit who, taking advantage of his position, misappropriates the funds of his own unit for personal use or for loaning them to another person, if the amount is relatively large and the funds are not repaid at the expiration of three months, or if the funds are repaid before the expiration of three months but the amount involved is relatively large and the funds are used for profit-making activities or for illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the amount involved is huge, or if it is relatively large but is not returned, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years.

第二百七十二条公司、企业或者其他单位的工作人员，利用职务上的便利，挪用本单位资金归个人使用或者借贷给他人，数额较大、超过三个月未还的，或者虽未超过三个月，但数额较大、进行营利活动的，或者进行非法活动的，处三年以下有期徒刑或者拘役；挪用本单位资金数额巨大的，或者数额较大不退还的，处三年以上十年以下有期徒刑。

Article 60 Any unit which, in violation of the provisions of paragraph 1 of Article 41 or paragraph 2 of Article 47 of this Law, intercepts the funds for purchasing agricultural products and misappropriates the funds to any use other than purchasing agricultural products, or intercepts the funds allocated for agriculture by people's governments at various levels and misappropriates such funds to any use other than agricultural expenditure, or intercepts the agricultural loans granted by banks and misappropriates such loans to any non-agricultural use, shall be ordered by organs at higher levels to return the funds intercepted or misappropriated within a time limit.

第六十条违反本法第四十一条第一款、第四十七条第二款的规定，任何单位将农产品收购资金截留、挪用于单位非农产品收购用途的，或者将各级人民政府拨付用于农业的资金截留、挪用于单位非农业开支的，或者将银行的农业贷款裁留、挪用于单位非农业用途的，由上级机关责令限期归还被截留、挪用的资金

Article 60 Any unit which, in violation of the provisions of paragraph 1 of Article 41 or paragraph 2 of Article 47 of this Law, intercepts the funds for purchasing agricultural products and misappropriates the funds to any use other than purchasing agricultural products, or intercepts the funds allocated for agriculture by people's governments at various levels and misappropriates such funds to any use other than agricultural expenditure, or intercepts the agricultural loans granted by banks and misappropriates such loans to any non-agricultural use, shall be ordered by organs at higher levels to return the funds intercepted or misappropriated within a time limit.

第六十条违反本法第四十一条第一款、第四十七条第二款的规定，任何单位将农产品收购资金截留、挪用于单位非农产品收购用途的，或者将各级人民政府拨付用于农业的资金截留、挪用于单位非农业开支的，或者将银行的农业贷款裁留、挪用于单位非农业用途的，由上级机关责令限期归还被截留、挪用的资金；情节严重的，由上级机关或者所在单位给予直接责任人员行政处分。

The Critical Legal Studies Movement and post-modern law study arising in the 1970s, which fight against liberalism law tradition after the existence of classical natural law, aroused the second conversion of modern legal philosophy. It negates that law reflect nous, refuses the independence, conformability and oneness of law, and perturbs the bases and principles on which modern law study lies.

而二十世纪七十年代后兴起的批判法学运动和后现代主义法学将矛头直接指向古典自然法以来的自由主义法学传统，引发了近现代法哲学的第二次转型，它否定法律反映理性，否定法的独立性、确定性和统一性，动摇了现代法学所安身立命的基础和原则。

On the other hand, it is stipulated in Item 2 of Article 64 of the Law on the Administration of Tax Collection that where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he/she fails to pay or underpays and the surcharge thereon, and he/she shall also be fined over 50 percent but not more than five times the amount of tax he/she fails to pay or underpays.

另一方面，按照税收征管法第六十四条第二款的规定，如果纳税人不进行纳税申报，因此造成不缴或者少缴税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

Han Mouth of prosperity Zhuang, Qing dynasty, there poem describes the "ten-mile sail boom according to the City, Wanjiadenghuo night out" to the modern times, Hankow the early years, rapid urban development to the early twentieth century, has become the country's second-Hankow largest financial center, known as "East Chicago" in 1926 set up Hankou City (a city in 1925, China began a system), established in 1927, Hankou special city, the latter is located in Wuchang City.

汉口繁荣之壮，清代有诗形容，&十里帆樯依市立，万家灯火彻夜明&，到了近代，汉口开埠，城市发展十分迅速到二十世纪初，汉口已成为全国第二大金融中心，被誉为&东方芝加哥&， 1926年设汉口市(1925年中国开始设市制度)，1927年设立汉口特别市，后设武昌市。

The payment mentioned in Article 19 Paragraph 2 of the Tax Law refers to payments in cash, by remittance, or through transfer accounts, as well as payment made in the forms of non-monetary assets or rights and interests for an equivalent ount of money.

第六十二条税法第十九条第二款所说的支付的款额，是指现金支付、汇拨支付、转帐支付的金额，以及用非货币资产或者权益折价支付的金额。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。