Article 20 the financial and accounting systems or methods and the accounting software of a taxpayer engaged in production or business operations shall be submitted to the tax authority for records.
第二十条从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法和会计核算软件,应当报送税务机关备案。
Article 36 a partnership shall establish its financial and accounting systems in accordance with the provisions of laws and administrative regulations.
第三十六条合伙企业应当依照法律、行政法规的规定建立企业财务、会计制度。
The financial and accounting systems or methods of a taxpayer engaged in production or business operations shall be submitted to the tax authorities for their records.
从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法,应当报送税务机关备案。
Article 2 These Measures shall be applicable to all kinds of public institutions under the central government which implement the financial and accounting systems for public institutions.
第二条本办法适用于执行事业单位财务和会计制度的中央级各类事业单位。