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Article 21 Financial and accounting reports shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting office(accountant in charge).For a unit having an accountant-ge
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第二十一条财务会计报告应当由单位负责人和主管会计工作的负责人、会计机构负责人（会计主管人员）签名并盖章；设置总会计师的单位，还须由总会计师签名并盖章。 |
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Article 21 Financial statements shall reflect comprehensively the financial position and operating results of an enterprise.
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第二十一条财务报告应当全面反映企业的财务状况和经营成果。 |
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Article 21 Goods imported through the agency of a foreign trade enterprise shall not be transferred or sold to the non-bonded areas without authorization.
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第二十一条外贸企业代理进口的货物不得擅自转让、销售到非保税区。 |
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Article 21 Government-set and guided prices shall be fixed according to the average cost and market supply and demand of related marchandises or services, the economic and social development and the affordance of the people, allowing rational price differ
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第二十一条制定政府指导价、政府定价，应当依据有关商品或者服务的社会平均成本和市场供求状况、国民经济与社会发展要求以及社会承受能力，实行合理的购销差价、批零差价、地区差价和季节差价。 |
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Article 21 If a contract-system farmer worker engaged by a unit has been working continuously for not less than one year, and the unit has paid unemployment insurance premium, where no contract is renewed when the employment contract is expired or the con
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第二十一条单位招用的农民合同制工人连续工作满1年，本单位并已缴纳失业保险费，劳动合同期满未续订或者提前解除劳动合同的，由社会保险经办机构根据其工作时间长短，对其支付一次性生活补助。 |
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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。 |
