查询词典 duty-free

I was wondering if you could possibly provide me with some details regarding China's duty drawback program. What kind of duty drawback programs are available and if there are any limitations.

参考译文我想知道有关中国退税的一些情况，有哪些退税项目，有没有什么限制等，有没有网站可以查询的。

Enterprises should take good advantage of the practice for duty exemption, withholding and drawback for export goods to reduce the capital employment for duty drawback.

退税的会计处理比较复杂，对退税额的计算也要求很高的准确性，生产企业应利用出口货物的"免、抵、退"税办法，减少退税资金占用。

When enjoying the right of duty reduction or exemption, enterprises and units shall value this right and assume the responsibility to apply for, to use, to take care of and to deal with the goods under duty reduction or exemption in accordance with laws and regulations.

企业、单位在享有减免税优惠待遇的同时，要珍惜这一权利，依法申请、使用、保管和处置减免税货物，并承担相应义务。

Article 11 Enterprises in the Development Zones enjoying import and export preferential treatment shall set up special account books for goods enjoying duty- exemption and duty-reduction.

第十一条开发区内享受进出口优惠待遇的企业，应建立减免税货物的专门帐册。

In fact, the epigraph to the book The Happiness Project is a quotation from Robert Louis Stevenson:"There is no duty we so much underrate as the duty of being happy."

实际上，《快乐计划》一书中的题词是出自 Robert Louis Stevenson的一句话："没有哪一项责任有自己快乐的责任被贬得更低了"

The following points are emphasized:The operation models of adiabatic and diabatic distillation have been set up and the operation block, thermodynamics model and mathematical model in the simulation have been determined as well;(2)Based on the simulation and exergy analysis with Aspen Plus program, shortcut distillation design—DSTWU model and rigorous distillation design—RADFRAC model, the author has determined the heat duty, exergy losses and the distribution of exergy losses along the adiabatic column, which will help the simulation and optimization of the diabatic distillation;(3)Diabatic distillation under various operation conditions has been simulated by using energy balance method and exergy analysis;(4)How the different mixture and the various degree of separation, number of trays and feed location influence exergy saving in diabatic distillation have also been discussed;(5)On the basis of the total exergy losses along the column, different schema of the heat transfer distribution along the column have been compared and analyzed;they can be classified in three categories: heat duty equipartition approach, empirical approach, separation degree matching approach. In conclusion, different heat transfer distribution along the column will have effect on total exergy losses. In particular, most satisfactory results have been obtained by using separation degree matching approach. In order to diminish the exergy losses, heat transfer distribution should meet the needs of the request of separation degree.And on this premise, the author makes his suggestion in increasing the proportion of heat supplied to the tray with minimum exergy losses and decreasing the proportion of heat supplied to the tray with the maximum exergy losses.

本文对透热精馏过程进行了模拟并对其节能效果的影响因素做了较为全面的分析和深入的研究，主要研究内容如下：(1)建立了常规精馏和透热精馏过程的模拟操作模块、热力学模型以及数学模型；(2)利用化工模拟软件Aspen Plus并分别采用DSTWU简捷模型和RADFRAC严格计算模型对常规精馏进行模拟计算和有效能分析，确定常规精馏塔的公用工程热负荷、有效能损失及有效能损失在塔内的分布，为透热精馏的模拟和优化提供数据参考；(3)对不同物系在不同分离度条件下进行透热精馏的模拟，分别采用能量衡算法和有效能分析法进行计算和分析；(4)探讨了各种因素如物系的选择、不同分离度、塔板数、进料位置对透热精馏节能效果的影响；(5)以全塔总有效能损失为比较基准，对热量在塔内的三种分布方案即热负荷平均分配法、经验法和分离度匹配法进行了对比分析并得出结论：塔内热量的不同分布方案对于全塔总有效能损失会产生影响，其中以分离度匹配法的节能效果最为理想，为减少有效能的损失，应使塔内的热量分布满足各塔板的分离度要求，并在此前提下，尽量减小有效能损失大的塔板的热负荷和增加有效能损失小的塔板的热负荷。

This article by discussing the inheritance tax system, historical background and modern development, and described the inheritance tax system, the status of countries in the world and our inheritance in the history and development of the thesis focused on analyzing the inheritance tax system in the countries, as well as the development of our country , focused on the possibility of China's levy of estate duty, just under the market economy should be liable to estate duty should not put forward a personal view, with a view to benefit the development of China's inheritance system.

本文通过讨论遗产税制度的历史背景和近代发展，阐述了遗产税制度在世界各国的现状以及我国遗产税制度的历史和发展，论文集中分析了遗产税制度在各国以及我国的发展情况，重点讨论了我国征收遗产税的可能性，就在市场经济条件下应不应该征收遗产税的问题提出了个人看法，以期对我国遗产税制度发展有所裨益。

The current situation of China's financial taxation is as follows: current taxes concerning the insurance industry, banking industry, and securities industry include sales tax, surtax, enterprise income tax, tax on maintenance and construction of the city, stamp duty, real estate duty etc.

第二部分金融业税收存在的问题中外银行、保险公司税负不平：外资银行、保险公司企业所得税税率比我国银行、保险公司低，对外资银行、保险公司的税收优惠多，而对中资银行、保险公司比较苛刻。

In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。

Article 25 Equipment imported for own use within the total amount of investment for projects falling into those prescribed in the List of Industries, Products and Technology the Development of Which Are Emphatically Encouraged by the State at Present shall be exempt from import duty and import link tax, with the exception of those indicated in the List of Import Goods for Foreign-invested Projects without Exemption of Duty.

第二十五条对符合《当前国家重点鼓励发展的产业、产品和技术目录》的投资项目，在投资总额内进口的自用设备，除《国内投资项目不予免税的进口商品目录》所列商品外，免征进口关税和进口环节税。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。