National People's Congress of the People's Republic of China

“ Article 46 When the ratio of debt and equity investment that an enterprise receives from its affiliates exceeds a prescribed standard and results in interest expenditure, such expenditure shall not be deductible when computing taxable income.
Article 47 If an enterprise enters into any business arrangement without bona fide commercial objectives that results in reduced taxable revenue or income, the tax authority is entitled to make adjustments based on reasonable methods. ”

“ Where a person other than the passenger claims compensation with respect to the death or injury of the passenger, the carrier may similarly be wholly or partly exonerated from his liability in accordance with the extent of the fault that caused or contributed to such damage, if the carrier proves that the death or injury was caused by or contributed to by the fault of the passenger himself. ”

“ Chapter I General Provisions Article 1 This Law is formulated for purposes of regulating the procedures for enterprise bankruptcy, fairly resolving the settlement of debts and credits, safeguarding the legitimate rights and interests of creditors and debtors, and maintaining the market order of the socialist economy.
Article 2 When an enterprise legal person fails to settle its debt as due, and if its assets are not enough to pay off all the debts or if it is obviously incapable of clearing off its debts, its liabilities shall be liquidated according to the provisions of the present Law. ”

“ If a consignee and consignor, who is suspected of smuggling or wrongdoing and is being put on files by the customs house for investigation, is subject to administrative penalties due to the import and export of goods infringing on intellectual property rights, or who applies the management category of C or D, imports or exports the goods listed in Article 3 of the present Measures, the method of centralized declaration for customs clearance shall not be applied. ”

“ Article 200 A person who violates the provisions of this Law, not seriously enough for criminal punishment but should be subject to penalty for public security, shall be punished in accordance with the Regulations on Administrative Penalties for Public Security. ”

“ A nonresident enterprise that has two or more institutions or establishments in China may, upon the examination and approval of the tax authority, choose to have its main institution or establishment pay the enterprise income tax on a consolidated basis.
A non-resident enterprise earning income in accordance with Paragraph 3 of Article 3 hereof shall pay tax at the place where the withholding agent is located.
Article 52 Unless otherwise stipulated by the State Council, an enterprise is not allowed to pay its enterprise income tax on a consolidated basis. ”

“ Any creditor whose creditor’s right has not yet been decided is not entitled to exercise any right to vote unless the people's court can temporarily decide the amount of the creditor’s right for the sake of exercising the right to vote.
Any creditor that has the right to guarantee on the particular assets of its debtor and that has not given up the priority right to be repaid may not enjoy the right to vote for any matter as prescribed in Item (7) or (10) , paragraph 1 of Article 61 of the present Law. ”

“ Article 119 Subject to his liability to carry out all his obligations under the contract of transport of cargo by air, the shipper shall have the right to dispose of the cargo by withdrawing them at the airport of departure or destination, or by stopping them in the course of the journey on any landing, or by calling for them to be delivered at the place of destination, or in the course of the journey to a person other than the consignee named in the air waybill, or by requiring them to be returned to the airport of departure ”

“ In domestic air transport, if, with the consent of the carrier, the passenger embarks on a civil aircraft without a passenger ticket having been delivered, the carrier shall not be entitled to avail himself of the provisions of Article 128 of this Law concerning the limit of liability. ”

“ The wages, subsidies for medical treatment and disability, comfort and compensatory funds as defaulted by a debtor, the fundamental old-age insurance premiums, fundamental medical insurance premiums that shall have been transferred into the employees’ personal accounts as well as the compensation for the employees as prescribed by the relevant laws and administrative regulations are not required to be declared, for which the relevant bankruptcy administrator shall produce a corresponding checklist upon investigation and make an announcement as well. ”

“ Article 145 "General aviation" means civil aviation operations other than public air transport with civil aircraft, including aerial work in the fields of industry, agriculture, forestry, fishery and building industry, and flight operations in the fields of medical and health work, emergency and disaster relief, meteorological service, ocean monitoring, scientific experiment, education and training, culture and sports. ”