第二十八条会计师事务所依法纳税。
Article 28 Public accounting firms shall pay taxes according to law.
知其雄，守其雌。（第二十八章）
第二十八条高等学校的章程应当规定以下事项。
Article 28 Articles of association of an institution of higher learning should specify the following particulars.
第二十八条破坏性地震应急预案主要包括下列内容。
Article 28 an emergency preplan for a destructive earthquake mainly includes the following.
第二十八条经当事人协商同意后，合同可以变更。
Article 28. A contract may be modified if both parties agree through consultation.
第二十八条遗产分割时，应当保留胎儿的继承份额。
Article 28 at the time of the partitioning of the estate, reservation shall be made for the share of an unborn child.
第二十八条关税配额可以按照对所有申请统一办理的方式分配。
Article 28 Tariff rate quotas may be allocated in a way of unified processing of all applications.
第二十八条委托人有权确定拍卖标的的保留价并要求拍卖人保密。
Article 28 an trustee has the right to set the retentive price of an auction target to the auctioneer.
第二十八条下列单位应当建立专职消防队，承担本单位的火灾扑救工作。
Article 28 The following units shall set up full time fire brigades to undertake fire fighting and rescue work.
第二十八条符合条件的小型微利企业，减按20%的税率征收企业所得税。
Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.
第二十八条对被取消预备役军官身份的人员，应当取消其预备役军官军衔。
Article28where a person has been deprived of his status as a reserve officer his reserve rank shall be annulled.
第二十八条对被取消预备役军官身份的人员，应当取消其预备役军官军衔。
Article28where a person has been deprived of his status as a reserve officer his reserve rank shall be annulled.
应用推荐