第十三

Article 33 Automobile finance companies may set up their trade self-regulatory organizations to carry out self-regulation.

第三十三条汽车金融公司可成立行业性自律组织，实行自律管理。

Article 33 The State coordinates efforts for scientific research of key energy conservation projects and demonstration projects of energy conservation and recommends energy conservation projects for dissemination, providing guidance for enterprises, institutions and individuals to employ advanced techniques, skills, equipment and material for energy conservation.

第三十三条国家组织实施重大节能科研项目、节能示范工程，提出节能推广项目，引导企业事业单位和个人采用先进的节能工艺、技术、设备和材料。

Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.

第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

The circular sets out the definition of "false reporting of losses" and provides that intentional false reporting that results in paying zero tax or an underpayment of tax will be subject to Article 63-1 of the Tax Administration and Collection Law. False reporting of losses that results in paying zero tax or an underpayment of tax in a year in which an enterprise benefits from a tax exemption or is in a loss position will be subject to Article 64-1 of the Law. The two previous circulars issued by SAT Guoshuifa [1996] No.

该通知规定了虚报亏损的界定，并规定企业故意虚报亏损，在行为当年或相关年度造成不缴或少缴应纳税款的，适用《中华人民共和国税收征收管理法》六十三条第一款规定；企业依法享受免征企业所得税优惠年度或处于亏损年度发生虚报亏损行为，在行为当年或相关年度未造成不缴或少缴应纳税款的，适用《征管法》第六十四条第一款规定。

Article 93 For anyone who illegally provides bank accounts, invoices, certifications or the other conveniences to any taxpayer or withholder and causes failure to pay taxes, underpayment of taxes, or the cheating of export rebates, the tax organ may, apart from confiscating its illegal incomes, impose a fine of less than the amount of the taxes failing to be paid, underpaid, or the amount of the rebates.

第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。

Article 93Where anyone illegally provides bank accounts, invoices, certificates or other convenience to taxpayers or tax withholding agents with a result of non-payment or underpayment of tax or fraudulently obtaining tax refund for exportation, the tax authorities may, apart from confiscating the illegal income, impose a penalty of not more than one time the amount of tax unpaid or underpaid, or of tax refund fraudulently obtained.

第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。

The enterprise shall have the right to reject the exaction of its manpower, materials and financial resources in the form of apportionment by any state organ or unit.

第三十三条企业有权拒绝任何机关和单位向企业摊派人力、物力、财力。除法律、法规另有规定外，任何机关和单位以任何方式要求企业提供人力、物力、财力的，都属于摊派。

The enterprise shall have the right to reject the exaction ofits manpower, materials and financial resources in the form of apportionment by any state organ or unit.

第三十三条企业有权拒绝任何机关和单位向企业摊派人力、物力、财力。

I, instructed by the Government, have the honour to submit to Your Excellency the Instrument of Ratification of the People's Republic of China (hereinafter referred to as "the PRC") for the Seventh Additional Protocol to the Constitution of the Universal Postal Union, adopted by the 23rd Universal Postal Congress on October 5, 2004,(hereinafter referred to as "the Protocol"), and to state the following on behalf of the Government of the PRC

奉政府指示，我谨向阁下递交中华人民共和国批准於二○○四年十月五日由第二十三届万国邮政联盟代表大会通过的《万国邮政联盟组织法第七附加议定书》的批准书，并代表中华人民共和国政府陈述如下：根据《中华人民共和国香港特别行政区基本法》和《中华人民共和国澳门特别行政区基本法》，中华人民共和国政府决定，议定书适用於中华人民共和国香港特别行政区和澳门特别行政区。

A new paragraph is added to Article 63 as its second paragraph:"Where any person passes any unpatented product off as patented product or passes any unpatented process off as patented process, such person shall be ordered by the administrative authorities for patent affairs to stop the passing off, correct it publicly and shall also be subjected to a fine."

十九、第六十三条增加一款，作为第二款："将非专利产品冒充专利产品的或者将非专利方法冒充专利方法的，由专利管理机关责令停止冒充行为，公开更正，并处以罚款。"

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。