where the financial and accounting systems or methods of a taxpayer engaged in production or business operations are contradictory to the relevant tax rules formulated by the state council or the authorized fiscal or tax departments under the state council the calculation and payment of tax shall be conducted in accordance with the relevant tax rules formulated by the state council or the authorized fiscal or tax departments under the state council

从事生产、经营的纳税人的财务会计制度和方法与国务院或者国务院财政、税务主管部门制定的有关税收规定有矛盾的，依照国务院或者国务院财政、税务主管部门制定的有关税收规定计算缴纳税款

以上为机器翻译结果，长、整句建议使用 人工翻译 。