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Article 20 Reasonable administrative expenses paid by a foreign enterprise with an establishment or site in China to the head office in connection with production or business operations of the establishment or site shall be permitted to be itemized as exp
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第二十条外国企业在中国境内设立的机构、场所，向其总机构支付的同本机构、场所生产、经营有关的合理的管理费，应当提供总机构出具的管理费汇集范围、总额、分摊依据和方法的证明文件，并附有注册会计师的查证报告，经当地税务机关审核同意后，准予列支。 |
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Article 20 Schools shall organize various kinds of after-class sports activities, carry out after-class athletic training and competitions, and in light of specific conditions hold a school-wide sports meet every school year.
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第二十条学校应当组织多种形式的课外体育活动，开展课外训练和体育竞赛，并根据条件每学年举行一次全校性的体育运动会。 |
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Article 20 Tax authorities have the power to conduct inspections into the financial, accounting and tax payment affairs of enterprises with foreign investment and organizations or sites of foreign enterprises set up in the territory of China dealing in pr
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第二十条税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查；有权对扣缴义务人代扣代缴税款情况进行检查。 |
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Article 20 The Employer should deploy effective occupational-disease-prevention facilities and provide the laborers with the individual-used occupational-disease-prevention articles.
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第二十条用人单位必须采用有效的职业病防护设施，并为劳动者提供个人使用的职业病防护用品。 |
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Article 20 The Hong Kong Special Administrative Region may enjoy other powers granted to it by the National People's Congress, the Standing Committee of the National People's Congress or the Central People's Government.
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第二十条香港特别行政区可享有全国人民代表大会和全国人民代表大会常务委员会及中央人民政府授予的其他权力。 |
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Article 20 The People's Bank of China or its subsidiaries shall, within twenty (20) working days upon receipt of application for business commencement submitted duly, render a decision on whether or not to grant an approval thereto.
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第二十条中国人民银行及其分支机构应当自收到开业申请之日起20工作日内做出是否核准开业的决定。 |
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Article 20 The State shall exercise strict administration of energy conservation in key energy-using units.
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第二十条国家对重点用能单位要加强节能管理。 |
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Article 20 The administrative departments of import quotas and the administrative departments of export licenses shall, on the basis of the provisions of the present Regulation, formulate specific measures of administration so as to clarify the qualificat
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第二十条进口配额管理部门和进口许可证管理部门应当根据本条例的规定制定具体管理办法，对申请人的资格、受理申请的部门、审查的原则和程序等事项作出明确规定并在实施前予以公布。 |
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Article 20 The appraisal of judges shall be carried out objectively and impartially, through the combined efforts of the leaders and masses, and routinely and annually.
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第二十条对法官的考核，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 20 The budgetary revenues are divided into the central budgetary revenues, the local budgetary revenues and the budgetary revenues shared by the central and local governments.
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第二十条预算收入划分为中央预算收入、地方预算收入、中央和地方预算共享收入。 |
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Article 20 The central BAS unit shall draft the middle-term and long-term statistical development programs in compliance with the statistical scheme set forth in Article 5 of this Act and submit these programs to the Executive Yuan for approval of impleme
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第20条中央主计机关依本法第五条所定之统计範围划分方案，拟订全国统计中、长程发展计画，报请行政院核定实施。 |
