A guarantee contract shall be an accessory contract to the master contract. Where the master contract is invalid, the guarantee contract shall also be invalid.

担保合同是主合同的从合同，主合同无效，担保合同无效。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Accessory fishing vessels engaging in international shipping shall be exempted.

从事国际航运的渔业辅助船舶除外。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

The enterprise income tax of the enterprise purchasing equipment that is simply assembled by imported parts and accessories shall not be creditable or exempt.

企业所购买的设备，如果属于由进口的各项配件、零件简单组装所形成的，不得抵免企业所得税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011