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Article 23 Whoever fails to complete the taxation registration or registration on modifications or cancellation with the tax authority within a set period of time, fails to submit the income tax declaration form, final accounting statements or declaration
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第二十三条未按规定期限向税务机关办理税务登记或者变更、注销登记的，未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，或者未将本单位的财务、会计制度报送税务机关备查的，由税务机关责令限期登记或者报送，可以处以五千元以下的罚款。 |
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Article 23. A judge is not allowed to use his capacities directly or indirectly to obtain any improper benefit.
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第二十三条法官在履行职责时，不得直接或者间接地利用职务和地位谋取任何不当利益。 |
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Article 23. Copyright protected under this Law shall emerge on the date when a work is created.
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第二十三条著作权自作品完成创作之日起产生，并受著作权法的保护。 |
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Article 23. External guarantees shall only be offered by qualified financial institutions and enterprises meeting the government requirements and subject to the approval by the exchange control agencies.
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第二十四条提供对外担保，只能由符合国家规定条件的金融机构和企业办理，并须经外汇管理机关批准。 |
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Article 23. It shall be forbidden to damage navigation aidsor navigational facilities. Whoever hasdamaged navigationaids or navigationalfacilities shall immediately report the damage to the competent authority and be liable for compensation.
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第二十三条禁止损坏助航标志和导航设施。损坏助航标志或导航设施的，应当立即向主管机关报告，并承担赔偿责任。 |
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Article 23. Undeliverable postal materials shall be returned to the senders.
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第二十三条无法投递的邮件，应当退回寄件人。 |
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Article 23. With the transfer of the right to the use of the land, the ownership of the above-ground buildings and other attached objects shall be transferred accordingly.
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第二十三条土地使用权转让时，其地上建筑物、其他附着物所有权随之转让。 |
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Article 23.If the same item of income is derived by two or more individuals, tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordance with the Tax Law.
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第二十三条二个或者二个以上的个人共同取得同一项目的收入的，应当对每个人取得的收入分别按照说法规定减除费用后计算纳税。 |
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Article 23.Violations of Article 11 or Article 12 of these regulations or not fulfilling the responsibility or registering users shall be punished by a warning from Public Security or suspending network operations for six months.
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第二十三条违反本办法第十一条、第十二条规定，不履行备案职责的，由公安机关给予警告或者停机整顿不超过六个月的处罚。 |
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Article 230 Anyone that refuses or obstructs the performance of the securities regulatory body as well as its functionary on the functions and duties of supervision, examination and investigation by no means of violence or threat shall be given an adminis
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第二百三十条拒绝、阻碍证券监督管理机构及其工作人员依法行使监督检查、调查职权未使用暴力、威胁方法的，依法给予治安管理处罚。 |
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Article 235 Where any party concerned is dissatisfied with a decision of the securities regulatory body or a department as authorized by the State Council on punishment, it may file an application for an administrative review or file an litigation with th
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第二百三十五条当事人对证券监督管理机构或者国务院授权的部门的处罚决定不服的，可以依法申请行政复议，或者依法直接向人民法院提起诉讼。 |
