实训项目三:在英文法律文书的起草中避免歧义
一、实训目标
通过实训，使学生在掌握分析歧义的技能的基础上，运用所学的知识，在英文法律文书的起草中避免歧义。通过实训，使学生理解起草英文法律文书的基本规则以及运用这些规则的时候必须注意的一些问题，从而有效地避免歧义。通过实训，使学生充分认识到在英文法律文书的起草中避免歧义的重要性，并自觉地将这一做法贯彻到法律实务中去。
二、实训原理
本实训项目讨论的是用英语起草文件，尤其是起草双语合同时，应如何避免句法歧义的问题。
在用英文起草文件，或将英文翻译成中文时，我们都可采取措施消除双语合同和其他法律文件中的歧义。但若在用英文起草文件的时候就努力在英文文本中避免句法歧义，其效果会更好，能为以后的翻译工作带来许多方便。本实训项目根据判例法、法律实践、法律文件起草指南，以及英语写作中的一些基本常识制定了一套起草规则。本实训项目将从一个新的角度，即“如果我们起草文件，应该怎么做?”来进行设计与练习。
在阐述英文法律文书起草规则之前，首先需要说明运用这些起草规则的注意事项:第一，这些规则的运用取决于要起草的文件在全部文件中的等级地位。这是一份双语合同，还是仅仅是一份内部备忘录?备忘录会不会译成中文?这些都是需要考虑的重要因素。第二，要考虑到罗马规则，[10]即在起草文件时不能随心所欲。律师可能是在引用客户提供的一个先例，也可能是在处理客户自己起草的一份文件。客户对自己起草的文件尤其敏感，因为他们可能要遵循某种风格。第三，这些文件的起草方式必须在内部保持一致。第四，注意那些被称之为“ceteris paribus”的规则。“ceteris paribus”是一个拉丁词语，意思是“在其他条件都相同的情况下”[11]。也就是说，这些规则若处于同样的背景事实之下，它们就会适用于每一个案例。但若这些背景事实有异，则这些规则不一定适用。第五，许多规则都互相排斥，只能择一而用，不能同时运用。第六，许多规则涉及一些效力比较微弱的推定，也就是说，这些规则很微妙，尤其是在涉及使用逗号之间的一些区别的时候。第七，这些规则的重要性和适用性各有不同。
本实训项目不仅仅只作一些选择性的讨论，而是列举了一套比较完整的规则。读者可以把这一整套规则视为一个工具箱，自己斟酌决定何时使用某种工具以及在什么语境中使用什么样的工具。但是，读者首先必须知道该工具的概念和结构。
(一)系列逗号规则
在由“and”，“or”，或“nor”连接的三个或三个以上并列成分的系列中使用系列逗号，可以达到下列目的:
1.限制介词对下文第二个并列成分的适用范围
“For supper we had wine，salad，steak，baked potatoes with sour cream andchocolate ice cream .”
初看之下，介词“with”在这里好像不仅适用于“sour cream”，而且还适用于“chocolate ice cream”。应如何限制“with”的适用范围呢?在“sour cream”后加一个逗号就行了。
“For supper we had wine，salad，steak，baked potatoes with sour cream，and chocolate ice cream. ”
这样读起来就不会产生错觉，不会让人错以为你吃煮土豆时把巧克力冰淇淋淋在上面。这是运用系列逗号来帮助消除歧义的一种方法。
2.避免错觉、歧义或模糊含义
“The location study covered labor，tax，freight and communications costs，all in terms of 1972 prices.”
应在“freight”后加一个逗号，这样一来，你就会知道，“freight and communications”不是指同一个事物，而是指不同事物。
“The location study covered labor，tax， freight，and communications costs ，all in terms of 1972 prices.”
(二)短语形容词规则
这是指由连字符“-”连起来，放在所要修饰的名词前的短语形容词。这里一共有三项规则:
1.无连字符的复合前修饰语会造成错觉或模糊的含义
下面这个收回产品的通知中有一个短语“between group”。
“At both the May and October meetings， between group differences for all complications were not statistically significant.”
这句话会造成错觉，使读者认为“group”是两个并列成分中的第一个，因而会感到句中缺少了另外一个并列成分。
如果这样说:“At both the May and October meetings，between-groupdifferences...”，那么加一个连字符就可以清楚地表明这是一个复合形容词，也就不会造成错觉了。
2.具有中国特色的复合前修饰语造成的错觉
“...wholly foreign owned enterprises.”
没有在中国做过生意的客户不容易明白其意思。但如果加一个连字符:“wholly foreign-owned enterprises”，意思就清楚了。
3.为了表明后修饰语修饰所有的先行词，可以用连字符把后修饰语很得体地改为前修饰语
“...in any school，college，or hostel provided by the council.”
可以改为“...in any council-provided school，college，or hostel”。前修饰语通常修饰后面所有跟着的词语，修饰范围一般很清楚。而后修饰语，尤其是英文中的后修饰语，修饰范围就比较含糊。所以，用一个连字符把后修饰语改成前修饰语，修饰范围就很清楚了。
(三)限制性和非限制性从句规则
1.用“that”，“who”，或“where”，前面不加逗号，使从句具有限制性
“Texans，who have oil wells，can afford high prices.”
如果你指的是那些有油井的德州人，而不是普通的德州人，则你可以说:“Texans who have oil wells can afford high prices.”或“Texans that have oil wells can afford high prices.”不要加逗号。
“Campers should avoid the beaches，where robberies have been reported.”
如要使句子有限制性，则可以说:“Campers should avoid the beaches where robberies have been reported.”
2.在“which”前面加一个逗号，使从句变成非限制性的
“The court always affirms damage judgments which turn on the facts.”
可以改为:
“The court always affirms damage judgments，which turn on the facts.”
3.如果从句指的是前面由逗号分开的所有先行词，则可以在限制性从句和最后一个先行词之间加一个逗号
“Lessee hereby agrees to indemnify and save harmless lessor from all damages，claims，costs and expenses of lessor resulting from fire，and resulting from injury to or death of person or loss or destruction of or damages to property caused in anymanner by any acts of the lessee .”
最后一个短语“caused in any manner by any acts of the lessee”是只修饰“resulting from injury”，还是也修饰“resulting from fire”?答案是，它可能不修饰“resulting from fire”，但如果在“caused”前加一个逗号，就可以大致推定，它两个都修饰，如:
“Lessee hereby agrees to indemnify and save harmless lessor from all damages，claims，costs and expenses of lessor resulting from fire，and resulting from injury to or death of person or loss or destruction of or damages to property， caused in any manner by any acts of the lessee .”
(四)否定式后跟从句
1.如果有可能引起歧义，就不要把表示原因的从句放在否定式后面，而应该重新调整句子次序，把原因从句放在句首或靠近它所修饰的词的位置
“Owner may not deny requests for time extensions because of anticipated labor disputes.”
该句可以有两种不同的意思:
a.“Owner may not deny，because of anticipated labor disputes，requests for time extensions.”
b.“Owner may not deny requests for time extensions that arise because of anticipated labor disputes.”
2.可以在“because”从句前加一个逗号，以表示它修饰的是句子中主要的动词，而不是靠近“because”从句的动词或名词
“Neither Party shall be liable to the other for compensation，reimbursement for expenses，lost profits，incidental or consequential damages，or damages of any other kind or character because of any termination or expiration of this Agreement. ”
为了更清楚地表示“because”从句修饰的是“liable”而不是“damages”，可以在从句前加一个逗号，以强调其修饰的对象是句子前面的先行词，而不是最靠近的先行词。我们可以这样写:
“Neither Party shall be liable to the other for compensation，reimbursement for expenses，lost profits，incidental or consequential damages，or damages of any other kind or character， because of any termination or expiration of this Agreement. ”
(五)相互关系规则
为了保证相互关系的清楚，如有必要，应重写或重新组织句子。
“A factory which contains equipment which is owned by an alien.”
可以改为:
“A factory owned by an alien that contains equipment...”
或者改为:
“A factory that contains equipment owned by an alien...”
(六)后修饰语(多种修饰)规则
后修饰语(多种修饰)往往是句法歧义的原因所在，也是将英文翻译成中文时最常见、最大的问题。因为在英语中，后修饰语是修饰所有的先行词，还是只修饰最后一个先行词，常常不是很清楚。笔者根据法律实践经验，以及一些实际案例，归纳了一些规则。
1.当后修饰语修饰所有的先行词的时候，把“who”、“that”或一个限定词(“those”、“any”、“every”)加在第一个并列成分前，就可以把后修饰语改为限制性从句，例如:
“The council must provide linguistic services to public authorities and individuals writing in the Kigogo language.”
可改为:
“The council must provide linguistic services to those authorities and individuals who write in the Kigogo language.”
这样一来，就清楚地说明了那些机构和个人书写时使用的是Kigogo语言。
或者，用一个有连字符的短语形容词，或所有格的表达方式，就可以把后修饰语改为前修饰语，例如:
“The term‘holding company’shall mean any corporation at least sixty percent of the actual value of total assets of which consists of stock，securities or indebtedness of subsidiary corporations.”
可改为:
“The term‘holding company’shall mean any corporation at least sixty percent of the actual value of total assets of which consists of its subsidiary corporations' stock，securities or indebtedness.”
修饰语的所有格很清楚地说明，后面跟着的三个并列成分都被修饰了。
2.当后修饰语只修饰最后一个先行词的时候，在最后一个并列成分前加“any”，可把后修饰语改成以“that”或“who”开始的限制性从句，例如:
“Such violations shall include...plunder of public or private property，wanton destruction of cities，towns，or villages or devastation not justified by militarynecessity .”
如果要表示“not justified by military necessity”只修饰“devastation”，则可将句子改为:
“Such violations shall include...plunder of public or private property，wanton destruction of cities，towns，or villages or any devastation that is not justified by military necessity.”
或者，如果要表示后修饰语只修饰最后一个并列成分，就在倒数第二个和倒数第三个并列成分之间加连词“and”，并在倒数第二个和最后一个并列成分之间加“as well as”，例如:
“...so as to satisfy its global underwriters'requirements for the ongoing operations，personnel，tools，stock and equipment to be housed in the completed facility.”
我们不清楚短语“to be housed in the completed facility”是否也修饰“tools，personnel，ongoing operations”。可将句子改为:
“...so as to satisfy its global underwriters'requirements for the ongoing operations，personnel，tools， and stock as well as equipment to be housed in the completed facility.”
加了“as well as”后，就把短语“to be housed...”的修饰范围限定在最后一个并列成分上了。
(七)副词和状语短语规则
1.要表示一个副词修饰两个或两个以上的动词，就应把它放在动词前，而不要放在动词后
“...and the Joint Venture Company should be terminated and liquidated immediately.”
副词“immediately”修饰“liquidated”吗?当然。它还修饰“terminated”吗?不一定。如果把副词放在动词前面，意思就会很清楚，也就没有这个问题了。
“...and the Joint Venture Company should be immediately terminated and liquidated.”
可以把后修饰语改为前修饰语，以表示它修饰后面跟着的两个动词。
2.可以把状语短语放在句首，而不是句末，以表示状语短语修饰的是句子中的主要动词，而不是靠近它的隶属从句或短语
“The General Manager，Deputy General Manager，and all other Management Personnel will perform their duties on a full-time basis and will not concurrently serve as a manager or other employee of any other company or enterprise，nor will they serve as a director of or consultant to，or hold any interest in，any company orenterprise that competes with the Joint Venture Company except as otherwise agreed by both parties.”
短语“except as otherwise agreed by both parties”修饰所有的并列成分，还是只修饰最后一个动词“compete”?律师经常遇到诸如将“or otherwise”之类的短语放在句末的情况，对此应加倍小心。而如果将状语短语放在句首，则可以很明确地说明它修饰后面所有的并列成分，让句子的意思表达得十分清楚。
“Except as otherwise agreed by both parties，the General Manager，Deputy General Manager，and all other Management Personnel will perform their duties on a full-time basis and will not concurrently serve as a manager or other employee of any other company or enterprise，nor will they serve as a director of or consultant to，or hold any interest in，any company or enterprise that competes with the Joint Venture Company.”
(八)介词范围的规则
如要表示第二个并列成分也属于介词适用的范围，就在并列成分前重复这个介词。
“any officer of the United States or any agency thereof，...”
为表明不仅仅是美国的官员，而是任何部门的官员都有所述的权力，就必须在第二个并列成分前重复使用介词“of”。
“any officer of the United States or of any agency thereof，...”
为表示两个并列成分的含义是分别的，而不是共同的，可在第二个并列成分前重复介词。
“25%equity interest in ABC Beijing and ABC Changchun”。
如果要表示ABC Beijing和ABC Changchun各持有25%的股份，则应将句子改为:
“25%equity interest in ABC Beijing and in ABC Changchun”。
这样一来，句子的意思就不会被认为是两主体加在一起共持有25%的股份，从而产生歧义。
(九)前修饰语(选择性修饰)的规则
1.如果其他条件相同，就在前修饰语和紧跟着的被修饰词之间加一个连字符
例如，“standard brown eggs”是表示“standard，brown eggs”，还是“standard-brown eggs”?如果指颜色，就应该加一个连字符。即“standardbrown eggs”。
如果要表示所说的是“brown eggs”，而不是“standard brown”，那么就可以加一个逗号，即“standard， brown eggs ”。
2.如果其他条件相同，而被修饰的是一个复合词，那么就在前修饰语后加一个逗号
例如，“ordinary preferred stock”出自一个英国的案例，因为英国有一类股票称为“ordinary preferred”。如果对句中所指的是“ordinary-preferred stock”还是“ordinary，preferred stock”不清楚，那么就应该加一个逗号，以示区别。即“ordinary，preferred stock”。
(十)前修饰语(多种修饰)的规则
1.当所要修饰的是第一个并列成分的时候，可以在第二个并列成分前加一个冠词或限定词，例如:
“a registered dentist and medical practitioner”.
如果其他条件相同，前修饰语一般修饰后面跟着的所有并列成分。因此，修饰语“registered”似乎对两个并列成分都修饰。如果要让“registered”不修饰“medical practitioner”，就应加一个限定词——“any”、“every”或“all”——或冠词。
“a registered dentist and a medical practitioner”。
或者，可以颠倒并列成分的次序，把前修饰语放在最后一个并列成分前，例如:
“a charitable institution or society”可改为“a society or charitable institution”。
还有，可以在紧跟着前修饰语的并列成分后面，加一个逗号，例如:
“The scope of security by means of guarantee covers the principal obligation，interest，liquidate damages， compensation damages and expenses for fulfillment of the obligation”。
可改为:
“The scope of security by means of guarantee covers the principal obligation，interest，liquidate damages， compensation damages ，and expenses for fulfillment of the obligation”。
这个逗号(这里是系列逗号)建立了一个效力微弱的推定，即“compensation”不修饰“expenses”。
2.如果被修饰的是除了最后一个并列成分之外的所有并列成分，那么就可在倒数第三个和倒数第二个并列成分之间多加一个“and”，或“as wellas”，然后在倒数第二个并列成分后面，加一个系列逗号
“The proposed company will manufacture，sell，and service combustion equipment，valves，systems and other products.”
如果“combustion”在这里所修饰的是“equipment”、“valves”和“systems”，而不是“products”，那么可以这样写:
“The proposed company will manufacture，sell，and service combustion equipment，valves and systems，and other products.”
或者写成:
“...combustion equipment，valves and systems，as well as other products.”
归纳起来，后修饰语中多项修饰的歧义，即后修饰语是修饰所有的并列成分还是最后一个并列成分的问题，是英文法律文书起草中最主要和最常见的问题。最成功和最好的解决办法是，用从句“those”、“that are”，或“any［such-and-such］that is”，或“any person who”来表示所修饰的是所有的并列成分。如果要表示后修饰语只修饰最后一个并列成分，则可以把短语“any［such-and-such］that”和最后一个并列成分一起用;或者用数字加括号一一列出。当然，我们更不应忘记逗号的重要性。[12]
三、实训要求与过程
总的来说，实训要求学生在掌握分析歧义的技能的基础上，运用所学的知识，在英文法律文书的起草中避免歧义。实训要求学生理解起草英文法律文书的基本规则，并知晓运用这些规则的时候需要注意的一些问题，从而为有效地避免歧义打好基础。实训要求学生充分认识到在英文法律文书的起草中避免歧义的重要性，并自觉地将这一做法贯彻到法律实务中去。
就具体的实训步骤与过程来讲:首先，学生应当在自觉运用分析歧义的多种方法的基础上，理解运用起草规则的时候必须注意的一些问题。其次，学生应当重视在英文法律文书中避免歧义的问题，并为此进行有针对性的实训。再次，学生应当熟悉并理解起草英文法律文书的基本规则，并能够运用这些规则，有效地避免歧义。复次，学生应当灵活地适用消除歧义的规则，避免僵化的适用模式，在融会贯通的基础上，综合分析特定的问题并提出解决方案。最后，学生应当深刻体会各项规则的要义，并尝试对适用这些规则的心得体会作出总结。
四、实训材料
以下是一份由中国律师起草的2006年“国务院关于提请审议《中华人民共和国企业所得税法(草案)》的议案”的英文本(节选)，里面存在诸多歧义，请运用之前的实训中所讲授的有关知识，以及本实训项目所阐述的10条起草英文法律文书的规则，尽量查找、分析其中的歧义并提出修改方案。
Law of the People's Republic of China on Enterprise Income Tax(Draft)
Chapter I General Provisions
Article 1
Within the territory of the People's Republic of China，enterprises and other organizations gaining income(thereafter called“Enterprises”collectively)are taxpayers;they shall pay enterprise income tax in accordance with the provisions of this Law.
This Law does not apply to individual enterprises and partnership enterprises.
Article 2
Enterprises consist of resident enterprises and non-resident enterprises.
Resident enterprises refer to enterprises which are established within the territory of and in accordance with the laws and regulations of the People's Republic of China，or enterprises whose actual management organs are set up within the territory of the People's Republic of China.
Non-resident enterprises refer to enterprises which have organs，sites within the territory of the People's Republic of China，though they are established in accordance with foreign(regional)laws and regulations and their practical management organs are rested outside the territory of the People's Republic of China，or enterprises which have income origins in the territory of the People's Republic of China，though they have no organs，sites within the territory of the People's Republic of China.
Article 3
Resident enterprises shall pay income tax on the income they gain both within and outside the territory of the People's Republic of China.
Non-resident enterprises which have organs，sites within the territory of the People's Republic of China shall pay income tax on the income which is gained by the organs，sites within the territory of the People's Republic of China and which is，though gained outside the territory of the People's Republic of China，practically related to the organs，sites.Non-resident enterprises shall pay income tax on the income derived from the territory of the People's Republic of China when the enterprises have no organs，sites within the territory of the People's Republic of China，or when the enterprises have organs，sites within the territory of the People's Republic of China but the income gained is practically not related to the organs，sites.
Article 4
The taxable income of an enterprise shall be the amount remaining from its gross income in a tax year after the abatement income，tax-free income，all deductions，income allowed to make up of the previous annual losses have been deducted.
Article 5
The taxable income shall be calculated generally on accrual basis.
Article 6
The tax rate for enterprise income tax is 25%.
For small-size and small-profits enterprises which fit in with the stipulated requirements，the tax rate of 20%shall be applied.For the income obtained by nonresident enterprises under section 3，article 3 of this Law，the tax rate of 20%shall be applied.
Chapter II Income (omitted)
Chapter III Deduction (omitted)
Chapter IV Tax Disposal for Asset
Article 13
All kinds of assets of enterprises，including fixed assets，intangible assets，longterm apportioned charges，investment assets，stock etc.，are to be calculated in historical cost generally.
Article 14
For all the assets transaction in reshuffle of enterprises，when affirmed as profit or loss，the cost of relevant asset shall be decided according to the value reaffirmed.
Article 15
The depreciation of fixed assets of enterprises shall be calculated according to stipulations.The following assets shall not be depreciated:
(1)fixed assets not put into use other than houses and buildings;
(2)fixed assets rented in style of operating rent;
(3)fixed assets rented out in style of financing lease;
(4)on-use fixed assets which have been fully depreciated;
(5)fixed assets in no relation to operating business;
(6)land separately valued and taken as fixed asset into account book;
(7)other fixed assets which can not be calculated in depreciation.
Article 16
Amortization expenditure of intangible assets of enterprises shall be calculated in accordance with stipulation.The following intangible assets shall not be calculated for amortization expenditure:
(1)intangible assets which are developed by the enterprises themselves and expense have been deducted in the calculation of taxable income;
(2)goodwill created by the enterprises themselves;
(3)intangible assets not related to operating business;
(4)other intangible assets which can not be calculated for amortization expenditure.
Article 17
The following expenses of enterprises shall be taken as long-term apportioned charges:
(1)reconstruction expenses of fixed assets which have been fully depreciated;
(2)reconstruction expenses of rented fixed assets;
(3)major repair expenses of fixed assets;
(4)other expenses which shall be taken as long-term apportioned charges.
Article 18
Cost of investment assets in the course of investment abroad shall not be deducted in the calculation of taxable income.
Article 19
The stock cost calculated in accordance with stipulation when enterprises buy or sell stock can be deducted in the calculation of taxable income.
Article 20
The net value and transference expenditure of the assets which is transferred by enterprises may be deducted in the calculation of taxable income.
Article 21
The particular scope and criteria stipulated from article 10 to article 20 hereof will be further stipulated by the finance and tax departments of the State Council.
Chapter V Taxable Income and Taxable Amount
Article 22
Except as stipulated in article 26 of this Law，the calculation formula of taxable income of enterprise income tax is as follows:
Taxable income=gross income－abatement income－tax free income－deduction amount－allowed make up for previous annual loss.
Article 23
When enterprises calculate and pay the total enterprise income tax，the loss of their oversea business organs shall not be used to set off the profit of the domestic business organs within the territory of the People's Republic of China.
Article 24
Losses incurred by enterprises in one tax year can be carried over to the following years and made up with a matching amount drawn from the following years' income，but the period for such carrying over shall not exceed five years.
Article 25
The calculation formula of taxable income of enterprise income tax is:income tax payable=taxable income×applicable tax rate－tax reduced－tax allowance.
Article 26
When non-resident enterprises gain income under section 3，article 3 of this Law，the taxable income shall be calculated in methods as follows:
(1)As for income derived from dividend，bonus，interest，rent and royalties，the taxable income shall be the total amount of the income;
(2)As for property income，the taxable income shall be the total amount of the income with net value of the property deducted;
(3)As for other income，the taxable income shall be calculated with reference to the above two items.
Article 27
The following income of enterprises of which income tax has been paid abroadcan be allowed to be set off from current payable taxation，and the allowance limit is the payable income taxation calculated in accordance with this Law.The part beyond the limit shall not be allowed or deducted as expenditure from current payable taxation，but may be made up with surplus of annual allowance limit after the allowance of respective year be deducted in the following 5 years:
(1)taxable income of resident enterprises arising outside the territory of the People's Republic of China;
(2)taxable income acquired by organs and sites established by non-resident enterprises which is acquired outside the territory of the People's Republic of China but is substantially related to the organs and sites.
Article 28
When resident enterprises receive dividend，bonus outside the territory of the People's Republic of China from foreign enterprises which they directly or indirectly control，the income tax actually paid by the foreign enterprises outside the territory of the People's Republic of China burdened by the dividend，bonus can be allowed to become allowable foreign income tax of the resident enterprises within the allowance limit stipulated in article 27 of this Law.
Article 29
In the calculation of taxable income，when the financial and accounting methods of the enterprise contradict with the stipulation of tax laws and administrative regulations，taxable income shall be calculated in accordance with the stipulation of tax laws and administrative regulations.
Article 30
For the income acquired by enterprises in the course of liquidation，enterprise income tax should be paid in accordance with the stipulation of this Law.
The balance between the value of property acquired by enterprises as investors from liquidation of their invested enterprises and the cost of the investment assets shall be confirmed as profit or loss of property transference of the enterprises.
Chapter VI Tax Preference
Article 31
The state gives preference on enterprise income tax to the industries and projects which the state supports and encourages their development in emphasis.
Article 32
The following kinds of income of enterprises are of abatement income:
(1)interest income on state bond;
(2)dividend and bonus income among qualified resident enterprises;
(3)dividend and bonus income acquired by non-resident enterprises with organs and sites within the territory of People's Republic of China from the resident enterprises which have substantial relation to those organs and sites;
(4)income of qualified non-profit-making organizations.
Article 33
The following enterprise income tax can be exempted or deducted:
(1)enterprises'income from the engagement in agriculture，forestry，animal husbandry，fishery industries;
(2)enterprises'income from the investment engagement in public infrastructure construction greatly supported by the state，such as port，dock，airport，railway，high road，electricity，water conservancy project;
(3)income stipulated in article 2 and 3 of this Law.
Article 34
High-technology enterprises that the state needs to support in emphasis shall be charged at a lower tax rate of 15%for enterprise income tax.
Article 35
For enterprises situated in national autonomous areas，the part of enterprise income tax that belongs to regional share of taxation can be reduced or exempted under the approval of the people's government of province，national autonomous area and municipality.
Article 36
The following expenses of enterprises can be calculated or deducted in addition:
(1)research and development expenditure of enterprises spent on new technology，new product and new technique development;
(2)wages paid by enterprises to settle down the handicapped and other persons the state encourages to settle down for employment.
Article 37
Pioneering investment enterprises engaged in the investment that the state needs to support and encourage in emphasis can deduct taxable income at certain percentage of their amount of investment.
Article 38
For the fixed assets of enterprises which truly need to shorten depreciation age limit or to take method of accelerated depreciation due to strong shake，high corrosion or technology advance，the depreciation age limit can be shorten or the method of accelerated depreciation can be adopted.
Article 39
Income arising from enterprises'comprehensive utilization of sources to produce products which meet the stipulation of the national industry policy can be calculated less.
Article 40
The amount of investment for purchasing special equipment on environment protection，energy and water save，safe production of enterprises can be set off for taxation on certain percentage.
Article 41
According to the need of national economy and society development，or due to sudden public event which have substantial effect on the business operation activities of the enterprises，the State Council can stipulates special preference policy on enterprise income tax and report the policy to the Standing Committee of the People's Congress for record.The particular methods for tax reference stipulated in article 32 to 34，36 to 40 are up to the State Council to stipulate.
Chapter VII Source Withholding
Article 42
For the non-resident enterprises'income tax payable from all the income stipulated in section 3，article 3 of this Law，source withholding should be applied，and the taxpayers are withholding agents.Tax is withheld by withholding agents from money paid or due to be paid when every payment takes place or is due to pay.
Article 43
For the non-resident enterprises'income tax payable from their income acquired from project work and labor supply within the territory of People's Republic of China，source withholding should be applied，the tax authority can appoint the payer of project price or labor fee as withholding agent.
Article 44
For the income tax which shall be source withheld according to article 42 and 43of this Law，if withholding agents do not withhold accordingly or are not able to perform withholding obligation，taxpayers shall pay in one place the income occurs. The tax authority can pursue the tax payment from other due payment by payers of other income project within the territory of People's Republic of China in case the enterprises do not pay in accordance with the law.
Article 45
The tax money withheld by the withholding agent each time should be submitted to the national treasury 7 days after the withholding，and the withholding enterprises' income tax report should be submitted to the responsible tax authorities seated in their location.
Chapter VIII Special Adjustments of tax payment
Article 46
For the business intercourses between enterprises and their related parties，if they do not conform to the independent transaction principle and reduce the sum of taxable income or gaining of the enterprises or their related parties，the responsible tax authorities have the power to adjust in a rational way.
For the costs occurred in the joint development，receipt of intangible properties，or the supply，receipt of labor service by enterprises and their related parties in cooperation，they should be shared in the calculation of the sum of taxable incomes according to the independent transaction principle.
Article 47
Enterprises can put forward to the responsible tax authorities the principles for fixing prices and the methods for calculation in the business intercourse between themselves and their related parties，responsible tax authorities and enterprises can reach to a pre-arrangement on the fixing of prices after negotiation and confirmation.
Article 48
When submitting the annual enterprise income tax payment application to the responsible tax authorities，enterprises should attach annual related business intercourses reports on the business intercourses between themselves and related parties.
When the responsible tax authorities are investigating the interrelated business，enterprises and their related parties，as well as other enterprises involved in the investigation should provide relevant materials according to rules.
Article 49
If enterprises do not supply the business intercourses materials with their related parties，or supply false or incomplete materials，which result in a failure to reflect the true business intercourse conditions，the responsible tax authorities can appraise and decide their sum of taxable income.
Article 50
For enterprises set up in countries(regions)where actual tax burden is obviously lower than the level of tax rates stipulated in section 1，article 6 of this Law，if they do not distribute profits or if they distribute profits irrationally，the part of the profits which should belong to the residential enterprise should be counted as the current income of the resident enterprise.
Article 51
The interest expenditure occurred from an excess of rate between creditor investments and interest investments received by enterprises from their related parties should not be deducted when calculating the taxable incomes.
Article 52
If enterprises carry out other arrangements that have no rational business purposes，which result in the decrease of their sum of taxable incomes or earnings，the responsible tax authorities have the power to adjust the sum in a rational way.
Article 53
If the responsible tax authorities adjust the taxes in accordance with this chapter and the tax dues need to be recharged，surcharge for overdue tax payment should be levied in addition.
Chapter IX Collection Management
Article 54
For resident enterprises，their payment place of taxes should be decided according to the enterprise registration place，unless there are other provisions made by tax laws and administrative regulations，however，if the registration place is outside the People's Republic of China，the payment place should be the actual place where the management organ is located.
For resident enterprises which set business organs that have no legal personality in China，their income taxes should be calculated and paid collectively.
Article 55
If non-resident enterprises establish organs and sites in China，the location of these organs and sites should be the payment place of taxes.If they establish two or more organs and sites，they can choose a main organ or site to pay the income taxes collectively，which is subjected to the examination and approval of responsible tax authorities.
Article 56
Different enterprises can not combine their income taxes for the purpose of payment thereof，unless otherwise provided for by the State Council in respect thereof.
Article 57
The payment year of enterprises income tax is from January 1 to December 1，the Gregorian calendar.
If the enterprise opens or suspends business activities in the middle of one payment year，which causes its actual business period less than 12 months，then its actual business period should be regarded as one payment year.When the enterprise is liquidated in accordance with the law，the period of liquidation should be regarded as one payment year.
Article 58
The enterprises income tax should be calculated by year and pre-paid on a monthly or quarterly basis.Enterprises should submit the tax returns for pre-payment of the enterprise income taxes to the responsible tax authorities and pre-pay the taxes in 15 days from the end of each month or quarter.
Within 5 months from the end of each year，the enterprises should submit the annual tax returns for paying the enterprise income taxes to the responsible authorities，calculate and clear the taxes，the taxes to be paid or refunded should be cleared.When submitting tax returns for paying the enterprise income taxes，the enterprises should submit accounting reports and relevant materials in accordance with relative regulations.
Article 59
For enterprises which suspend their business activities in the middle of the year，they should carry out the calculation and payment of current enterprise income tax with the responsible tax authorities.When enterprises are in the process of liquidation，they should apply and pay taxes to the responsible tax authorities beforethe registration of cancellation.
Article 60
The enterprises income taxes paid according to this Law shall be calculated in RMB.For incomes gained in other currency，they should be converted to RMB according to the basic exchange rate promulgated by the People's Bank of China，then the taxes shall be paid in RMB accordingly.
Article 61
The management of enterprises income tax revenue collection，while following this Law，shall be enforced in accordance with the Law of the People's Republic of China on the Management of Tax Revenue Collection.
五、延伸思考与习题
1.简述在英文法律文书的起草中避免歧义的重要性。
2.在运用起草规则的时候必须注意哪些问题?
3.概括起草英文法律文书的规则之要点。
4.简述系列逗号规则。
5.简述短语形容词规则。
6.简述限制性和非限制性从句规则。
7.简述否定式后跟从句规则。
8.简述相互关系规则。
9.简述后修饰语(多种修饰)规则。
10.简述副词和状语短语规则。
11.简述介词范围的规则。
12.简述前修饰语(选择性修饰)的规则。
13.简述前修饰语(多种修饰)的规则。
14.请谈一谈综合运用起草规则的心得体会。
免责声明：以上内容源自网络，版权归原作者所有，如有侵犯您的原创版权请告知，我们将尽快删除相关内容。
