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Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to b
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第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。 |
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Article 20 “In contrary to the legal procedures” as prescribed in Article 58 of the Arbitration Law shall mean any circumstance that the arbitration procedures as prescribed in the Arbitration Law or selected by the parties concerned may affect the correc
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仲裁法第五十八条规定的“违反法定程序”，是指违反仲裁法规定的仲裁程序和当事人选择的仲裁规则可能影响案件正确裁决的情形。 |
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Article 20. Applicants shall use the technology import license or certificate of registration of technology import contract to go through the foreign exchange, banking, taxation and customs formalities.
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第二十条申请人凭技术进口许可证或者技术进口合同登记证，办理外汇、银行、税务、海关等相关手续。 |
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Article 20. The Present Regulations shall apply to contracts of insurance concluded between the Insurer and individuals.
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第二十条公民个人同保险方签订的保险合同，参照本条例执行。 |
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Article 20. The Trademark Review and Adjudication Board, established under the administrative authority for industry and commerce under the State Council, shall be responsible for handling trademark disputes.
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第二十条国务院工商行政管理部门设立商标评审委员会，负责处理商标争议事宜。 |
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Article 20. The reorganization of the enterprise shall be supervised by its superior departments in charge.
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第二十条企业的整顿由其上级主管部门负责主持。 |
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Article 20.For the purposes of item (5) of the first paragraph of Article 6 of the Tax Law, the term reasonable expensesshall mean relevant expenses paid in accordance with regulations at the time of sale.
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第二十条税法第六条第一款第五项所说的合理费用，是指卖出财产时按照规定支付的有关费用。 |
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Article 200 Any security company in simultaneous operations of securities brokerage business and self-managed securities business that fails to handle the businesses separately according to law and conduct mixed operations shall be ordered to make a recti
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第二百条证券公司同时经营证券经纪业务和证券自营业务，不依法分开办理，混合操作的，责令改正，没收违法所得，并处以违法所得一倍以上五倍以下的罚款；情节严重的，由证券监督管理机构撤销原核定的证券业务。 |
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Article 202 Any company which has established another account books apart from the legally prescribed account books and violates of the present Law shall be ordered by the treasury department of the people's government at the county level or above to make
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第二百零二条公司违反本法规定，在法定的会计账簿以外另立会计账簿的，由县级以上人民政府财政部门责令改正，处以五万元以上五十万元以下的罚款。 |
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Article 203 Where a person, in violation of the provisions of Article 35 of this Law, is engaged in the activities of production and maintenance without obtaining production certificate and maintenance certificate or, in violation of the provisions of Art
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第二百零三条违反本法第三十五条的规定，未取得生产许可证书、维修许可证书而从事生产、维修活动的，违反本法第九十二条、第一百四十七条第二款的规定，未取得公共航空运输经营许可证或者通用航空经营许可证而从事公共航空运输或者从事经营性通用航空的，国务院民用航空主管部门可以责令停止生产、维修或者经营活动。 |
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Article 204 Where a company fails to draw legal accumulation funds according to the present Law, it shall be ordered by the treasury department of the people's government at the county level or above to make up the amount it is due, and may be fined up to
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第二百零四条公司不依照本法规定提取法定公积金的，由县级以上人民政府财政部门责令如数补足应当提取的金额，可以对公司处以二十万元以下的罚款。 |
