第八十

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 38 Owners' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.

第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。

Article 38 The state encourages units and individuals in the development of unexploited land in accordance with the overall planning for land utilization and under the prerequisite of protection and improvement of the ecological environment, prevention of water and soil erosion and land desertification; the land suitable to be developed into agricultural land should be developed into agricultural land on a priority basis.

第三十八条国家鼓励单位和个人按照土地利用总体规划，在保护和改善生态环境、防止水土流失和土地荒漠化的前提下，开发未利用的土地；适宜开发为农用地的，应当优先开发成农用地。

Article 38 A vendee refers to a bidder who purchases an object of auction at the highest price offered by him.

第三十八条买受人是指以最高应价购得拍卖标的的竞买人。

The warehouser shall, in accordance with the contract, conduct warehouse-in inspection of the goods.

第三百八十四条保管人应当按照约定对入库仓储物进行验收。

Contents of Warehouse Receipt The warehouser shall sign or seal the warehouse receipt.

第三百八十六条保管人应当在仓单上签字或者盖章。

Upon the depositor's delivery of the goods, the warehouser shall issue thereto a warehouse receipt.

第三百八十五条存货人交付仓储物的，保管人应当给付仓单。

Upon the depositor's delivery of the goods, the warehouser shall issue thereto a

第三百八十五条存货人交付仓储物的，保管人应当给付仓单。

Where the depositor or holder of the warehouse receipt has endorsed the warehouse receipt and the warehouser has signed or sealed thereon, the right to retrieve the goods may be assigned.

第三百八十七条仓单是提取仓储物的凭证。存货人或者仓单持有人在仓单上背书并经保管人签字或者盖章的，可以转让提取仓储物的权利。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新