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| 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. |
中文意思：
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。 |
以下为相关句子列表(点击查看，可以看对应的解释）：
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Article 21 If a mine is to be closed down, a report must be prepared with information about the mining operations, hidden dangers, land reclamation and utilization, and environmental protection, and an application for examination and approval must be file
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第二十一条关闭矿山，必须提出矿山闭坑报告及有关采掘工程、不安全隐患、土地复垦利用、环境保护的资料，并按照国家规定报请审查批准。 |
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Article 21 If a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the book keeping software, programs, usage manuals and other relevant material shall first be sent to the responsible taxation authority for its record
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第二十一条纳税人、扣缴义务人采用计算机记帐的，应当在使用前将其记帐软件、程序和使用说明书及有关资料报送主管税务机关备案。 |
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Article 21 If an enterprise or institution causes severe environmental pollution with solid waste, it shall be required to bring it under control within a time limit.
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第二十一条对造成固体废物严重污染环境的企业事业单位，限期治理。 |
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Article 21 If it becomes impossible for a procession to follow the permitted route because of unexpected circumstances occurring on the way, the chief police officer present at the scene shall have the authority to change the route of the procession.
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第二十一条(1)游行在行进中遇有不可预料的情况，不能按照许可的路线行进时，人民警察现场负责人有权改变游行队伍的行进路线。 |
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Article 21 If the complaint reporting handling office discovers that a complainant is mentally ill, it shall advise his residential area, unit or guardian to take him back.
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第二十一条信访工作机构发现来访人员中有精神病人的，应当通知精神病人所在地区、单位或者监护人将其接回。 |
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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.
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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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Article 21 In a village with a larger population or with the inhabitants scattered here and there, villagers representatives may be elected, and the villagers committee shall convene a meeting of the villagers representatives to decide on matters through
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第二十一条人数较多或者居住分散的村，可以推选产生村民代表，由村民委员会召集村民代表开会，讨论决定村民会议授权的事项。 |
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Article 21 In applying for the assignment of a registered trademark, the assignor and the assignee shall file one Application for Assignment of a Registered Trademark with the Trademark Office.
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第二十一条申请转让注册商标的，转让人和受让人应当向商标局交送《转让注册商标申请书》一份。 |
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Article 21 In case of any changes in the information written in an alien's residence card (such as name, nationality, occupation, status, place of work, address, passport number and accompanying children), the holder of the card shall, within 10days, regi
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第二十一条在外国人居留证上填写的项目内容（姓名、国籍、职业或者身份、工作单位、住址、护照码、偕行儿童等）如有变更，持证人须于10日内到居住地公安局办理变更登记。 |
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Article 21 In coal mines, coal exploitation and environmental control shall be sychronized.
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第二十一条煤矿建设应当坚持煤炭开发与环境治理同步进行。 |
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Article 21 In raising funds for highway construction, people's government at all levels may, in addition to put in appropriations, collect special charges for road construction or solicit loans from domestic and foreign financial organizations or foreign
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第二十一条筹集公路建设资金，除各级人民政府的财政拨款，包括依法征税筹集的公路建设专项资金转为的财政拨款外，可以依法向国内外金融机构或者外国政府贷款。 |
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