Article 48 If a mortgagor mortgages leased property, he shall notify the lessee of the fact in writing, and the original contract of lease continues in effect.

第四十八条抵押人将已出租的财产抵押的,应当书面告知承租人,原租赁合同继续有效。

属类：法学专业-中国法律-担保法

Article 44. The allocated right to the use of the land may not be transferred, leased , or mortgaged, with the exception of cases as specified in Article 45 of these Regulations.

第四十四条　划拨土地使用权,除本条例第四十五条规定的情况外,不得转让、出租、抵押。

属类：法学专业-中国法律-城镇国有土地使用权出让和转让暂行条例

Article 40.For the purposes of the fourth paragraph of Article 9 of the Tax Law, the phrase "the tax shall be paid into the state treasury within 30 days after the end of each tax year" shall mean that taxpayers who derive their income from contracted or leased operation of enterprises in a lump sum payment at the end of the year, shall pay the tax payable thereon into the State treasury within 30 days of the date on which the income is derived.

第四十条 税法第九条第四款所说的由纳税义务人在年度终了后 30 日内将应纳的税款缴入国库,是指在日终一次性取得承包经营、承租经营所得的纳税义务人,自取得收入之日起 30 日内将应纳的税款缴入国库。

属类：法学专业-中国法律-个人所得税法实施条例

Article 45. On condition that the following requirements are satisfied, the allocated right to the use of the land and the ownership of the above-ground buildings and other attached objects may, subject to the approval of the land administration departments and the housing administration departments under the people's governments at the municipal and county levels, be transferred, leased or mortgaged:

第四十五条　符合下列条件的,经市、县人民政府土地管理部门和房产管理部门批准,其划拨土地使用权和地上建筑物、其他附着物所有权可以转让、出租、抵押:

属类：法学专业-中国法律-城镇国有土地使用权出让和转让暂行条例

A 48/56/64kbit/s data circuit terminating equipment standardized for use on digital point-to-point leased circuits

点对点数字租用电路上使用的48/56/64kbit/s数据电路终接设备技术要求

属类：行业标准名称-国家标准名-GB/T16816-1997

For income from contracted or leased operation of enterprises or institutions, the taxable income shall be the amount　remaining　from　the gross income in a tax year after the deduction of necessary expenses

对企事业单位的承包经营、承租经营所得,以每一纳税年度的收入总额,减除必要费用后的余额,为应纳税所得额。

属类：法学专业-个人所得税法-

Article 2 When the lessee in the contract for financial leasing is not the user who actually uses the leased property, the court may determine the user to be one of the litigants in the case according to the related facts

二、融资租赁合同中的承租人与租赁物的实际使用人不一致时,法院可以根据实际情况决定将实际使用人列为案件的当事人。

属类：综合句库--

Any land in an estate (other than land leased under section 16 or land which has been sold or otherwise disposed of under section 17A)vested in or under the control and management of the Authority shall be deemed to be a public place

凡授与委员会或在委员会管制及管理下之屋村产业(根据第26条批租之产业或根据第27A条卖出或以其他方式处置之产业除外),均视为公众地方。

属类：法学专业-香港法规-房屋条例

With respect to the imported equipment leased by the investment projects meeting the catalogues of domestic-funded and foreign-funded industries

符合内外资产业目录的投资项目租赁进口的设备

属类：法学专业-部门规定-海关免税通知

The majority of the building space is occupied by general offices which are to be sold or leased .Apart from above and below ground car parking facilities, a helipad for tenants' use and emergency evacuation manoeuvres are also available.

该建筑主要用于写字楼,既出售也可租赁。这座建筑物还附设地上和地下停车场,另建有一个直升机场,可供顾客使用,同时作为紧急疏散设施。

属类：工程技术-建筑工程-大厦简介

Income from production and business of individual　industrialists and　merchants　and　income　from　contracted　or　leased operation of enterprises or institutions shall be taxed at　progressive　rates ranging from 5% to 35%

个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得,适用百分之五至百分之三十五的超额累进税率

属类：法学专业-个人所得税法-

Issues concerning tax exemption and reduction for leased imported goods

关于租赁进口货物减免税问题

属类：法学专业-部门规定-海关免税通知

Characteristics of special quality leased circuits with basic bandwidth conditioning

基本带宽特殊质量租用电路特性

属类：行业标准名称-国家标准名-GB/T11054-1989

In using State-owned land, construction units should use the land according to the provisions of the contract for compensated use of leased land use right or according to the provisions of the documents of approval concerning the allocation of land use right.

建设单位使用国有土地的,应当按照土地使用权出让等有偿使用合同的约定或者土地使用权划拨批准文件的规定使用土地;

属类：法学专业-中国法律-中国土地管理法

Customer premises cabling for information technology. Part 2 : 2048 kbit/s ISDN primary access and leased line network interface.

建筑群中信息技术用电缆敷设.第098-2部分:2048 千字节/秒ISDN初级多路传送连接和租用专线网络接口

属类：行业标准名称-国际标准-NF C98-098-2-1997

Article 9 The leased property purchased from foreign countries and for which the litigants in the contract for financial leasing agreed in the contract to pay the rent in foreign currency, such contract shall be deemed valid

九、租赁物从境外购买的,融资租赁合同当事人约定用外币支付租金,应认定为有效。

属类：综合句库--

to act as agent for the Crown in respect of the sale and development of any land, including the nomination of purchasers in respect of land leased from the Crown;

就任何地产之售卖与发展,包括在提名买家购买政府批地方面充任政府之代理人

属类：法学专业-香港法规-房屋条例

Seller represents and warrants that it is the owner, or beneficial licensee, of all intellectual property rights herein licensed, leased or sold to buyer, and that it has the right to license, lease or sell the same to buyer.

卖方声明并保证,卖方是本合同中向买方许可、租赁或销售的一切知识产权的所有人或受益被许可人,并且卖方有权向买方许可、租赁或销售前述知识产权。

属类：商务文书-合同-买卖合同

Business TeleCommunications (BTC)-Ordinary and Special quality voice bandwidth 2-wire analogue leased line (A2O and A2S)-Terminal equipment interface.

商业电信.普通和特殊质量声音的宽带2线模拟出租线(A2S).终端设备接口

属类：行业标准名称-国际标准-NF Z88-450-2000

Business TeleCommunications (BTC)-Ordinary quality voice bandwidth 4-wire analogue leased line (A4O)-Connection characteristics and network interface presentation.

商业电信.普通质量声音的宽带4线模拟出租线(A4O).连接特性和网络接口显示

属类：行业标准名称-国际标准-NF Z88-451-2000

Business TeleCommunications (BTC)-Special quality voice bandwidth 2-wire analogue leased line (A2S)-Connection characteristics and network interface presentation.

商业电信.特殊质量声音的宽带2线模拟出租线(A2S).连接特性和网络接口展示

属类：行业标准名称-国际标准-NF Z88-449-2000

Business telecommunications (btc). 64 kbit/S digital unrestricted leased line with octet integrity (D64U). Network interface presentation.

商业电讯.带有八角体(D64U)的64Kbit/s的数字非限性租用线路.网络接口表示

属类：行业标准名称-国际标准-NF Z88-288-1995

BUSINESS TELECOMMUNICATIONS (BT). OPEN NETWORK PROVISION (ONP)TECHNICAL REQUIREMENTS. 2048 KBIT/S DIGITAL UNSTRUCTURED LEASED LINE (D2048U). CONNECTION CHARACTERISTICS. (EUROPEAN STANDARD TELECOMMUNICATION ETS 300247).

商业电讯.开放网络设备的技术要求.2048Kbit/s的数字非限性租用线路(D2048U).连接特性

属类：行业标准名称-国际标准-NF Z88-247-1995

BUSINESS TELECOMMUNICATIONS (BT). OPEN NETWORK PROVISION (ONP)TECHNICAL REQUIREMENTS. 2048 KBIT/S DIGITAL UNSTRUCTURED LEASED LINE (D2048U). TERMINAL EQUIPMENT INTERFACE. (EUROPEAN STANDARD TELECOMMUNICATION ETS 300248).

商业电讯.开放网络设备的技术要求.2048Kbit/s的数字非限性租用线路(D2048U).终端设备接口

属类：行业标准名称-国际标准-NF Z88-248-1995

BUSINESS TELECOMMUNICATIONS (BTC). ORDINARY QUALITY VOICE BANDWIDTH 2-WIRE ANALOGUE LEASED LINE (A2O). CONNECTION CHARACTERISTICS AND NETWORK INTERFACE PRESENTATION. (EUROPEAN TELECOMMUNICATION STANDARD ETS 300448).

商用远程通信(BTC).普通质量的声音宽谱带2线模拟专用线(A20).连接特性和网络界面展示

属类：行业标准名称-国际标准-NF Z88-448-1999(欧洲远程通信标准ETS 300448)

The specialized invoices used by non-state owned units and individuals who operate the enterprises contracted or leased to them by the above-mentioned units or enterprises owned by the state but operated privately, as well as other invoices of the above-mentioned units shall be chromatographed with the seal for supervising manufacture of unified national invoices and shall be placed under the unified management of tax authorities.

上述单位承包、租赁给非国有单位和个人经营或采取国有民营形式所用的专业发票,以及上述单位的其他发票均应套印全国统一发票监制章,由税务机关统一管理。

属类：法学专业-中国法律-附件：《发票管理办法》实施细则

We leased the machines from a Japanese leasing firm last month.

上月我们从一家日本租赁公司租入这些机器。

属类：综合句库--

In case a production and business operation project or site is contracted or leased to more than one entity, the production and business operation entity shall enter into special agreements with the contractor or leaseholder concerning the administration of production safety, or stipulate in the contracting agreements or leasehold contracts the duties and functions of each party in the administration of production safety.

生产经营项目、场所有多个承包单位、承租单位的,生产经营单位应当与承包单位、承租单位签订专门的安全生产管理协议,或者在承包合同、租赁合同中约定各自的安全生产管理职责;

属类：法学专业-中国法律-安全生产法

The smith family leased the property to them

史密斯家把房地产租给了他们。

属类：综合句库--

He leased the farm from the old man

他从那位老人那里租的农场。

属类：综合句库--