以下为句子列表：
英文: Article 21 If the enterprise's financial or accounting treatment method does not comply with any tax law or administrative regulation when calculating the taxable income amount, the tax law or administrative regulation shall prevail.
中文: 第二十一条在计算应纳税所得额时，企业财务、会计处理办法与税收法律、行政法规的规定不一致的，应当依照税收法律、行政法规的规定计算。
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英文: Article 60 The enactment procedure for an administrative regulation shall comply with the relevant provisions of the State Council Organic Law of the People's Republic of China.
中文: 第六十条行政法规的决定程序依照中华人民共和国国务院组织法的有关规定办理。
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英文: Article 62 Upon signing and promulgation, an administrative regulation shall be published in the State Council Bulletin and nationally circulated newspapers in a timely manner.
中文: 第六十二条行政法规签署公布后，及时在国务院公报和在全国范围内发行的报纸上刊登。
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英文: Where a national law or administrative regulation enacted by the state has come into force, any provision in the local decree which contravenes it shall be invalid, and the enacting body shall amend or repeal such provision on a timely basis.
中文: 在国家制定的法律或者行政法规生效后，地方性法规同法律或者行政法规相抵触的规定无效，制定机关应当及时予以修改或者废止。
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