Article 28 Public accounting firms shall pay taxes according to law.
第二十八条会计师事务所依法纳税。
Article 28. This Law shall come into force as of the date of its promulgation.
第二十八条本法自公布之日起施行。
Article 28 an emergency preplan for a destructive earthquake mainly includes the following.
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 trustee has the right to set the retentive price of an auction target to the auctioneer.
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 The following units shall set up full time fire brigades to undertake fire fighting and rescue work.
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 Articles of association of an institution of higher learning should specify the following particulars.
第二十八条高等学校的章程应当规定以下事项。
Article 28 at the time of the partitioning of the estate, reservation shall be made for the share of an unborn child.
第二十八条遗产分割时，应当保留胎儿的继承份额。
Article 28 No entity or individual may discretionally set up, remove, occupy or damage any traffic signal lamp , traffic sign or traffic line marking.
第二十八条任何单位和个人不得擅自设置、移动、占用、损毁交通信号灯、交通标志、交通标线。
Article 28 Ships with special postal marks, postal vans and postal staff shall be given priority in entering and departing ports and crossing on ferries.
第二十八条带有邮政专用标志的邮政车船和邮政工作人员进出港口、通过渡口时，应当优先放行。
Article 28. Ships with special postal marks, postal vans and postal staff shall be given priority in entering and departing ports and crossing on ferries.
第二十八条带有邮政专用标志的邮政车船和邮政工作人员进出港口、通过渡口时，应当优先放行。
Article 28 To meet the requirements of maritime traffic safety, the competent authority shall fix and adjust traffic control areas and harbour anchorages.
第二十八条主管机关根据海上交通安全的需要，确定、调整交通管制区和港口锚地。
Article 28 To meet the requirements of maritime traffic safety, the competent authority shall fix and adjust traffic control areas and harbour anchorages.
第二十八条主管机关根据海上交通安全的需要，确定、调整交通管制区和港口锚地。
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