第十一

The fifth, sardonyx; the sixth, ruby; the seventh, chrysolyte; the eighth, beryl; the ninth, a topaz; the tenth, a chrysoprasus; the eleventh, a jacinth; the twelfth, an amethyst.

第五是红玛瑙；第六是红宝石；第七是橄榄石；第八是水苍玉；第九是黄宝石；第十是翡翠；第十一是紫玛瑙；第十二是紫晶。

The fifth, sardonyx; the sixth, sardius; the seventh, chrysolite; the eighth, beryl; the ninth, topaz; the tenth, chrysoprase; the eleventh, jacinth; the twelfth, amethyst.

21：20 第五是红玛瑙，第六是红宝石，第七是黄璧玺，第八是水苍玉，第九是黄玉，第十是翡翠，第十一是紫玛瑙，第十二是紫晶。

The fifth, sardonyx; the sixth, sardius; the seventh, chrysolyte; the eighth, beryl; the ninth, a topaz; the tenth, a chrysoprasus; the eleventh, a jacinth; the twelfth, an amethyst.

020 第五是红玛瑙；第六是红宝石；第七是橄榄石；第八是水苍玉；第九是黄宝石；第十是翡翠；第十一是紫玛瑙；第十二是紫晶。

The fifth, sardonyx: the sixth, sardius: the seventh, chrysolite: the eighth, beryl: the ninth, a topaz: the tenth, a chrysoprasus: the eleventh, a jacinth: the twelfth, an amethyst.

第五座是赤玛瑙，第六座是斑玛瑙，第七座是橄榄石，第八座是绿柱石，第九座是黄玉，第十座是绿玉，第十一座是紫玉，第十二座是紫晶。

Article 9 Where the branch established within China by an international ship agency operator or international ship management operator undertakes the relevant businesses, it shall meet the provisions of Articles 9 and 10 of the Shipping Regulations, and shall make registration in accordance with Articles 10 and 12 of the Shipping Regulations and Articles 7 and 8 of these implementation rules.

第九条 国际船舶代理经营者和国际船舶管理经营者在中国境内的分支机构经营相关业务的，应当符合《海运条例》第九条、第十一条的规定，并按照《海运条例》第十条、第十二条和本实施细则第七条、第八条的规定进行登记。

In addition to applying the provisions of paragraph 1 of article 9, paragraph 7 of article 11, or paragraph 6 of article 12, the interest, royalties and other disbursements paid by an enterprise of a contracting state to a resident of the other contracting state shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned state.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。

Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。

In addition to applying the provisions of Paragraphs 1of Article 9, Paragraph 7 of Article 11, or Paragraph 6 of Article 12, the interest, royalties and other disbursements paid by an enterprise of a party to a resident of the other party shall, for the purpose of determining the taxable profits of such enterprise, be deducted under the same conditions as if they had been paid to a resident of the first-mentioned party.

二、除适用第九条第一款、第十一条第七款或第十二条第六款的规定外，一方企业支付给另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给该一方居民同样予以扣除。

In addition to applying the provisions of Paragraphs 1of Article 9, Paragraph 7 of Article 11, or Paragraph 6 of Article 12, the interest, royalties and other disbursements paid by an enterprise of a contracting state to a resident of the other contracting state shall, for the purpose of determining the taxable profits of such enterprise, be deducted under the same conditions as if they had been paid to a resident of the first-mentioned state.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给缔约国另一方居民同样予以扣除。

Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。

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。