A clause assigning the benefit of insurance of the goods in favour of the carrier or any similar clause shall be null and void.
将货物的保险利益转让给承运人的条款或者类似条款，无效。
Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void.
其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。
Administrative punishments shall be null and void, if they are inflicted without legal basis or without the observation of the legal procedure.
没有法定依据或者不遵守法定程序的，行政处罚无效。
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