公司的会计制度和程序以及纳税申报均应由公司的管理层按照中国适用的法律和法规编制 Clause Samples

公司的会计制度和程序以及纳税申报均应由公司的管理层按照中国适用的法律和法规编制. The accounting system and procedures as well as the tax payment and declaration of the Company shall be formulated according to the applicable laws and regulations of China by the management level of the Company.