第十七的

Article 94 The provisions in Article 47 and Article 49 of this Code shall apply to the shipowner under voyage charter party.

第九十四条本法第四十七条和第四十九条的规定，适用于航次租船合同的出租人。

Article 66In impounding or sealing up the movables or immovables with a property right certificate in line with the provisions of Article 37, 38 or 40 of the Law on the Administration of Tax Collection, tax authorities may order the party involved to turn in the certificate for safekeeping and at the same time issue a notice of assistance for enforcement to the relevant department, which shall not handle ownership transfer formalities of the movables or immovables in the course of its being impounded or sealed up.

第六十六条税务机关执行税收征管法第三十七条、第三十八条、第四十条的规定，实施扣押、查封时，对有产权证件的动产或者不动产，税务机关可以责令当事人将产权证件交税务机关保管，同时可以向有关机关发出协助执行通知书，有关机关在扣押、查封期间不再办理该动产或者不动产的过户手续。

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。

Article 39 In case the obligatory withholder has failed to withhold the income tax which ought to be withheld according to Articles 37 and 38 of the present Law or is unable to perform the withholding obligation, the taxpayer shall pay them at the place where the income has occurred.

第三十九条依照本法第三十七条、第三十八条规定应当扣缴的所得税，扣缴义务人未依法扣缴或者无法履行扣缴义务的，由纳税人在所得发生地缴纳。

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。

Except where the provisions of Paragraph 1 of Article 9, Paragraph (7) of Article 11, Paragraph (6) of Article 12 apply, interests, royalties, technical fees and other disbursements paid by an enterprise of one side to a resident of the other side 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 side.

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。

For the next three decades the church was divided along national, political, and religious lines between the papal claimants - the Roman line of Urban VI, Boniface IX, Innocent VII, and Gregory XII, and the Avignon line of Clement VII and Benedict XIII - until, after various proposals and repeated failures, the cardinals from both obediences abandoned their claimants out of despair of getting any cooperation from them toward unity.

在接下来的三个十年来，教堂分为国家，政治和宗教之间的界线教皇索赔-罗马线的城市六，博尼法斯九，无辜的第七和第十二格雷戈里和阿维尼翁线克莱门特七世和本笃十三-直到后，各种建议和屡遭失败，枢机主教都obediences放弃索赔的绝望得到任何合作，他们走向统一。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。