查询词典 customs duty

In order to further support the export of domestically made cigarettes, and meanwhile continue strengthening the administration of taxation on exported cigarettes, the State Taxation Administration has, upon deliberation, decided to increase the outer-port customs (that is, the representative office in Shanghai Waigaoqiao Port) under Shanghai Customs and Haicang Representative Office under Amoy Customs as the ports for export of duty-free cigarettes, meanwhile, for the exported cigarettes, if the customs declaration form on the exported goods supplied to Shanghai Ocean Ship Chandler Company within the plan of duty-free exported cigarettes is affixed with a seal of "being inspected by Shanghai Customs", they are permitted to be exempted from duty and be written off after verification.

为进一步支持国产卷烟出口，同时继续加强出口卷烟的税收管理，经研究，总局决定增列上海海关所属外港海关（即上海外高桥港口办事处）、厦门海关所属海沧办事处为免税卷烟出口口岸；同时准予对在免税出口卷烟计划内供应给上海远洋船舶供应公司的出口货物报关单上加盖"上海海关"验讫章的出口卷烟，予以免税核销。

Tariffs is divided into import duty, export duty and transit duty according to the direction of import commodity; into revenue tariff and protective tariff according to the purpose of levying it; into specific duty, ad valorem duty, compound duty, alternative duty, sliding scale duty, variable duty and

其中，以国际贸易商品的流向为标准，将关税划分为进口税、出口税和过境税是自然形成的传统分类，也是最基本的分类方法。实际上，进口税是目前世界各国最通常、最广泛使用的关税。在有关的国际协定中所说

The Customs Clearance Management Integration of Yangtze River Delta is one of the countermeasures that the Customs adopts to break the barrier caused by the present setup of administrative and customs districts, integrate the management resources of port and inland customs by computerized means, and with business law-abiding governance as the orientation, constitute a big virtual customs district so as to simplify customs procedures, minimize the customs clearance cost of the business and meet the needs of the regional economic integration of Yangtze River Delta.

长三角区域通关管理一体化是海关通过打破目前行政区划和海关关区设置造成的障碍，利用信息化手段，有效整合口岸和内地海关的管理资源，以企业守法管理为导向，构建虚拟大关区，简化海关手续，将企业通关成本降到最低，主动适应长三角区域经济一体化发展趋势的一种对策选择。

Applying dominant academicviewpoints,the essay concentrated on the definition of the subordinated duty,comparison among principal and accessory duty related to subordinated duty,legal duty, actual duty, implied duty and reliable liability in Anglo-AmericanLaws, analysis of the classification of subordinated duty according to differentstandard and exploration of the compensation for damage, liability form,obligation concurrence, compensation content and other issues of civil liabilitydue to vitiation of subordinated duty.

结合主流的学术观点重点讨论了附随义务的定义，并对与附随义务相关的主给付义务、从给付义务、不真正义务、英美契约法中默示条款、信赖责任进行了区分比较；对按照不同标准划分的附随义务类型进行了分析；还对违反附随义务的民事责任的责任性质及责任竟合、违约形态、责任方式等问题进行了探讨。

At present, apart from the United Kingdom and Belgium, the European Union in most countries the basic cancellation or exemption investors stamp duty on stock transactions; and the United Kingdom despite the traditional reliance on stamp duty, but still many times lower the stamp duty, the British Royal Taxation and General Administration of Customs announced in November 2007 exempt from engaging in stocks, options trading stamp duty on financial intermediation, while the abolition of share repurchases and margin trading in stamp duty.

目前，来自英国和比利时，欧洲联盟在大多数国家，除了基本取消或免除投资者的股票买卖印花税，和英国，尽管印花税传统的依赖，但仍有很多次降低印花税，英国皇家税务及海关总署2007年11月宣布，从免除从事股票，期权交易的金融中介印花税，而在取消印花税的股票回购和保证金交易。

Article 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.

第七条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关应当向金融机构制发《中华人民共和国海关扣缴税款通知书》，通知其从暂停支付的款项中扣缴相应税款。

This article elaborated the balance records the branch customs stationthe origin, the development and its the principle, from the finance,the customer, internal flow and the study and the growth and so onfour stratification planes analyzed the balance to record the branchcustoms station the appraisal target system; Analyzed the balance torecord the branch customs station the characteristic and our countryenterprise records the branch customs station using the balance thenecessity; Discussed the enterprise to record branch customs stationusing the balance the step; The question which through when theBeijing square day dragon advertisement limited company's application,summarized the advertisement company to apply the balance to recordbranch customs station pays attention.

本文阐述了平衡记分卡的起源、发展及其原理，从财务、客户、内部流程和学习与成长等四个层面分析了平衡记分卡的评价指标体系；分析了平衡记分卡的特点及我国企业应用平衡记分卡的必要性；探讨了企业应用平衡记分卡的步骤；通过在北京四方天龙广告有限公司中的应用，总结了广告公司应用平衡记分卡时注意的问题。

As to temporarily imported goods already examined and certified by the Customs, declarers of the goods shall be temporarily exempt from taking out licence for import goods and paying import duties, product tax,or consolidated industrial and commercial tax and other taxes which the Customs is authorized to collect provided they pay to the Customs cash deposits equivalent to the amount of duties and taxes or submit to the Customs written guarantees as satisfied by the Customs.

对于经海关核准的暂时进口货物，申报人应向海关交纳相当于税款的保证金，或提供海关认可的书面担保后，准予暂时免领进口货物许可证和免纳进口关税、产品税或工商统一税和其他由海关代征的税费。

In order to play a role in the Global Positioning System, Cameroon Customs developed a series of special rules: General Administration of Customs cargo in transit to obtain the permission of the goods must be installed on transport vehicles in the monitor display, and in strict accordance with the designated route transit shipment of goods in the cargo clearance in Cameroon may not stay more than 20 days, we must and can only be designated by the Customs checkpoint stop, can not break in Douala or Yaounde stopped in transit to reach destination in 20 minutes after the monitor display will be returned to the Customs and Excise Department ; in case of accident or failure of freight vehicles are not required to comply with the norms, but as soon as possible to the recent report of the customs checkpoint.

为使全球定位系统发挥作用，喀麦隆海关特别制定了一系列规则：货运方在海关总署获得货物中转许可后必须在运输车辆上安装监控显示器，并严格按照货物中转指定路线运货，在货物出港后在喀麦隆境内停留的时间不得超过20天，必须并且只能在指定的海关检查点停歇，不能在杜阿拉或者雅温得休停，在到达中转目的地后必须在20分钟内将监控显示器交还给海关；如遇到交通事故或者运货车辆出现故障，则无需遵守上述规范，但必须尽快向最近的海关检查点报告。

The effect of bad check can be independent with its"bad"question.According to law,the drawer of bad check should undertake the bill duty,and still undertake civil and administrational even criminal law duty;the endorser of bad check should undertake the related bill duty with drawer,but should not undertake the related civil duty under the general situation;the payer of bad cheek should not undertake the certain payment duty in the bill law,and should refuse to pay money for the cause of transcending the contract duty;the holder of bad cheek should enjoy the right of bill and the right of asking for civil compensation.

空头支票自身的票据效力可与其空头问题独立；空头支票的出票人依法应承担票据责任，同时还应当承担民事、行政甚至刑事法律责任；空头支票的背书人应与出票人承担连带票据责任，但一般情况下不能承担连带民事责任；空头支票的付款人不承担票据法上当然的付款义务，可以超出合同义务为由而拒绝付款；空头支票的持票人依法享有票据权利和民事赔偿的请求权。

Hanna: That's over now, isn't it?

都结束了，对吗

You must be ill. You look so pale.

你一定是病了，你的脸色苍白。