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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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Article 21 In relation to a work of a citizen, term of protection for the right of publication and the rights referred to in subparagraphs 5-17 of paragraph 1 of Article 10 of this Law shall be the life of the author and 50 years after his death, and expi
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第二十一条公民的作品，其发表权、本法第十条第一款第(五)项至第(十七)项规定的权利的保护期为作者终生及其死亡后五十年，截止于作者死亡后第五十年的12月31日；如果是合作作品，截止于最后死亡的作者死亡后第五十年的12月31日。 |
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Article 21 In the case of an animal epidemic of Class I, the animal husbandry and veterinary administrative department under the local people's government at or above the county level shall dispatch its personnel to the scene forthwith to delimit the epid
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第二十一条发生一类动物疫病时，当地县级以上地方人民政府畜牧兽医行政管理部门应当立即派人到现场，划定疫点、疫区、受威胁区，采集病料，调查疫源，及时报请同级人民政府决定对疫区实行封锁，将疫情等情况逐级上报国务院畜牧兽医行政管理部门。 |
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Article 21 In the event of an oil shortage or a great fluctuation in oil prices that might impact the steady supply of oil or national security, the central competent authority may institute measures on oil control, such as quotas, price controls, and sec
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第21条油源不足或油价大幅波动，有影响国内石油稳定供应或国家安全之虞时，中央主管机关得实施紧急时期石油管制、配售、价格限制、安全存量调整提拨及运用措施。 |
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Article 21 Martial-law-enforcing officers are members of the People's Police, the People's Armed-police and the People's Liberation Army, who are assigned with tasks of enforcing the martial law.
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第二十一条执行戒严任务的人民警察、人民武装警察和人民解放军是戒严执勤人员。 |
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Article 21 No individual or organization may unlawfully hold or use any specialized espionage equipment or devices such as those for eavesdropping or secret photographing.
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第二十一条任何个人和组织都不得非法持有、使用窃听、窃照等专用间谍器材。 |
