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Article 13 A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection c
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第十三条依照税收法律、行政法规规定负有代扣代缴、代收代缴税款义务的扣缴义务人，应当向主管税务机关申报领取代扣代缴或者代收代缴税款凭证。 |
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Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.
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第十三条会计处理方法前后各期应当一致，不得随意变更。 |
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Article 13 Agencies for issue and administration of coal production licenses shall institute and perfect a file management system for coal production licenses.
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第十三条煤炭生产许可证的颁发管理机关，应当建立、健全煤炭生产许可证的档案管理制度。 |
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Article 13 Agro-technical popularization service organizations of villages and peasant technical personnel shall, under the guidance of agro-technical popularization setups, disseminate agro-technical knowledge, carry out measures of agro-technical popula
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第十三条村农业技术推广服务组织和农民技术人员，在农业技术推广机构的指导下，农会农业技术知识，落实农业技术推广措施，为农业劳动者提供技术服务。 |
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Article 13 An advertisement should be able to be clearly recognizable as a kind of advertisement.
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第十三条广告应当具有可识别性，能够使消费者辩明其为广告。 |
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Article 13 An export licence holder who intends to change the missile-related items and technologies originally applied for export shall return the original export licence and file a new application to obtain a new export licence according to relevant pro
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第十三条出口许可证件持有人改变原申请的导弹相关物项和技术出口的，应当交回原出口许可证件，并依照本条例的有关规定，重新申请、领取出口许可证件。 |
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Article 13 An in-service functionary in a State organ shall not concurrently practice as a lawyer.
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第十三条国家机关的现职工作人员不得兼任执业律师。 |
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Article 13 Any additional tax payable and surcharges for belated filing or non-filing as provided in this Act shall be made known to the taxpayer by the competent tax collection authority through a payment notice demanding payment to the government treasu
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第13条本法规定应补徵之税款及应加徵之滞报金、怠报金，应由主管稽徵机关填发缴款书，通知纳税义务人于缴款书送达之次日起十五日内向公库缴纳。 |
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Article 13 Any excavated gold and silver objects without legal owners belong to the State. No unit or individual may melt down, destroy, or take possession of such gold and silver.
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第十三条一切出土无主金银，均为国家所有，任何单位和个人不得熔化、销毁或占有。 |
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Article 13 Any land used by the Hong Kong Garrison for military purposes, when approved by the Central People's Government to be no longer needed for defence purposes, shall be turned over without compensation to the Government of the Hong Kong Special Ad
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第十三条香港驻军的军事用地，经中央人民政府批准不再用于防务目的的，无偿交由香港特别行政区政府处理。 |
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Article 13 Assets are normally classified in broad order of liquidity as current assets, long-term investments, fixed assets, intangible asset, and other asset.
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第十三条企业的资产应按流动性分为流动资产、长期投资、固定资产、无形资产和其他资产。 |
