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All kinds of accrued expenses arisen from development enterprises may be calculated in the assessable income of development products on the strength of legal certificate or be deducted before taxpaying, provided that it is otherwise prescribed.

国税发[2006]31号文明确规定:新办的房地产开发企业在取得第一笔销售开发产品收入之前发生的广告费、业务宣传费和业务招待费,可以向以后年度结转,但最长不得超过3年。

In all cases the additional duty may be imposed in any year where the absolute volume of imports of the product concerned entering the customs territory of the Member granting the concession exceeds the sum of the base trigger level set out above multiplied by the average quantity of imports during the three preceding years for which data are available and the absolute volume change in domestic consumption of the product concerned in the most recent year for which data are available compared to the preceding year, provided that the trigger level shall not be less than 105 per cent of the average quantity of imports in above.

在所有情况下,如任何一年有关产品进入给遇见让的成员关税领土的绝对进口量超过以上所列基础触发水平与可获得数据的最近三年平均进口数量的乘积与可获得数量的最近一年有关产品国内消费量与前一年相比的绝对变化量之和,则可以征收附加关税,但是触发水平不得低于以上中频均进口量的105%。

Provided that notice of any such adjournment shall be given to the defendant and to any complainant.

但有关该押后研讯的通知书须送予被告人及任何申诉人。

B the provision of services, including consultancy services, by an enterprise of a contracting state through employees or other engaged personnel for the aforementioned purpose, provided that the period for such activities is continually or aggregately more than 6 months within any 12-month period.

缔约国一方企业通过雇员或者雇用的其它人员,在缔约国另一方为同一项目或相关的项目提供劳务,包括咨询劳务,仅以在任何十二个月中连续或累计超过六个月的为限

B the furnishing of services, including consultancy services, by an enterprise of a contracting state through employees or other engaged personnel for the aforementioned purpose, provided that the period for such activities is continually or aggregately more than 183 days within any 12-month period.

缔约国一方企业通过雇员或者雇佣的其他人员为上述目的提供的劳务,包括咨询劳务但这种性质的活动仅以在任何十二个月中连续或累计超过183天的为限。

The provision of services, including consultancy services, directly by an enterprise of one side or through employees or other engaged personnel for the aforementioned purpose, provided that the period for such activities (for the same project or relevant project) is continually or aggregately more than 6 months within any 12-month period.

一方企业直接或者通过雇员或者雇用的其它人员,在另一方为同一个项目或者相关联的项目提供的劳务,包括咨询劳务,仅以在任何十二个月中连续或累计超过六个月的为限。

Provided that the cost,airfreight and insurance premium are for buyer's account.

获悉贵方另要求航寄色位各5码样品,这是可以的。

For the purposes of the present Treaty the Allied Powers shall be the States at war with Japan, or any State which previously formed a part of the territory of a State named in Article 23, provided that in each case the State concerned has signed and ratified the Treaty.

本条约所谓之联盟国,谓与日本进行战争之国家,或依据第 23 条所列举先前为该国一部分领土的国家,而此国家已经签署并批准本条约者。

Provided that such Indian resident or such foreigner coming by land route as specified in Annexure IV, shall be allowed clearance free of duty articles in his bonafide baggage to the extent mentioned in column (2) of Appendix 'B'.

只要这些印第安人居住的外国人,或由土地附上四在规定航线上的到来,应允许清关在他牢固地奠定行李物品的责任在列(2)在上述范围内附录'乙'。

Article 12 Where a work is created by adaptation, translation, annotation or arrangement of a pre-existing work, the copyright in the work thus created shall be enjoyed by the adapter, translator, annotator or arranger, provided that the copyright in the original work is not infringed upon.

第十二条改编、翻译、注释、整理已有作品而产生的作品,其著作权由改编、翻译、注释、整理人享有,但行使著作权时不得侵犯原作品的著作权。

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The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应,而且减少跟风的可能性。

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