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Article 23 The VAT assessable period shall be one day, three days, five days, ten days, fifteen days or one month.
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第二十三条增值税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。 |
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Article 23 The account books to be established by a business are general chronological book and general ledger book.
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第23条商业必须设置之帐簿，为普通序时帐簿及总分类帐簿。 |
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Article 23 The acts that divulge the secret of commercial password techniques, unlawfully attack the commercial passwords or conduct the activities impairing the security and interest of the state with commercial passwords and constitute a crime in seriou
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第二十三条泄露商用密码技术秘密、非法攻击商用密码或者利用商用密码从事危害国家的安全和利益的活动，情节严重，构成犯罪的，依法追究刑事责任。 |
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Article 23 The appraisal of public procurators shall be carried out objectively and impartially, through the combined efforts of the leaders and masses, and routinely and annually.
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第二十三条对检察官的考核，应当客观公正，实行领导和群众相结合，平时考核和年度考核相结合。 |
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Article 23 The date of payment, place of payment and place of issue, if specified on a bill of exchange, shall be legible and unambiguous.
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第二十三条汇票上记载付款日期、付款地、出票地等事项的，应当清楚、明确。 |
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Article 23 The design, construction and quality of civil air defense works must conform to the protection and quality standards established by the State.
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第二十三条人民防空工程建设的设计、施工、质量必须符合国家规定的防护标准和质量标准。 |
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Article 23 The government and its subordinate departments shall not abuse their administrative power by requiring the out-contracting units to contract out the construction projects to designated contracting units.
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第二十三条政府及其所属部门不得滥用行政权力，限定发包单位将招标发包的建筑工程发包给指定的承包单位。 |
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Article 23 The industrial noise emitted to the living environment of the neighbourhood within an urban area shall be kept within the limits set by the State on emission of environmental noise within the boundary of an industrial enterprise.
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第二十三条在城市范围内向周围生活环境排放工业噪声的，应当符合国家规定的工业企业厂界环境噪声排放标准。 |
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Article 23 The main person-in-charge mentioned in Item 5 of Article 11 of the Regulations refers to the general manager of the proposed branch of a foreign insurance company.
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第二十三条《条例》第十一条第五项所称主要负责人，是指拟设外国保险公司分公司的总经理。 |
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Article 23 The making and distributing organizations of the seals shall normalize and strengthen the administration of the making and distributing of seals and rigorously enforce the transaction procedures and the examination formalities.
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二十三、印章制发机关应规范和加强印章制发的管理，严格办理程序和审批手续。 |
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Article 23 The public security organ or the complaint reporting handling office shall seize and confiscate any dangerous articles， explosives or controlled devices that are brought to the reception site.
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第二十三条在接待场所携带危险品、爆炸品和管制器械的，公安机关或者信访工作机构应当依法予以收缴。 |
