关税

An impatient, Democrat-controlled US Congress would dismiss the dialogue as a meaningless talking shop, and could reintroduce shelved tariff-raising measures to punish China for its failure to appreciate its currency or reduce its trade surplus with the US.

一个缺乏耐性的、由民主党控制的美国国会，会把这个对话&唱衰&为一个无意义的清谈俱乐部，并可能再次出台被搁置的提高关税措施，惩罚中国没有提高人民币汇率和没有削减对美贸易顺差。

An impatient, Democrat-controlled US Congress would dismiss the dialogue as a meaningless talking shop, and could reintroduce shelved tariff-raising measures to punish China for its failure to appreciate its currency or reduce its trade surplus with the US.

一个缺乏耐性的、民主党控制的美国国会，会把这个对话&唱衰&为一个无意义的清谈俱乐部，并可能再次出台被搁置的提高关税措施，惩罚中国没有提高人民币汇率和没有削减对美贸易顺差。

An impatient, Democrat-controlled US Congress would dismiss the dialogue as a meaningless talking shop, and could reintroduce shelved tariff-raising measures to punish China for its failure to appreciate its currency or reduce its trade surplus with the U

一个缺乏耐性的、由民主党控制的美国国会，会把这个对话&唱衰&为一个无意义的清谈俱乐部，并可能再次出台被搁置的提高关税措施，惩罚中国没有提高人民币汇率和没有削减对美贸易顺差。

We have seen that the added amount which consumers pay for a tariff-protected article leaves them just that much less with which to buy all other articles.

如前所述，消费者多花钱购买受关税保护的产品，能够用来购买其他产品的钱就会相应减少。

Tariff law is formulated by sovereign state based on its need of economy and politics and general and specific policies.

关税是主权国家根据本国经济和政治的需要，按照国家制定的方针、政策，用法律形式确定，由海关对进出境的货物、物品所征收的一种税，是对经济利益的一种再分配，它涉及到生产者、消费者和进出口商的利益，是成本的加价，用加价来保护国内工业，调节国内市场。

Article 114 The Hong Kong Special Administrative Region shall maintain the status of a free port and shall not impose any tariff unless otherwise prescribed by law.

第一百一十四条香港特别行政区保持自由港地位，除法律另有规定外，不征收关税。

Article 110 The Macao Special Administrative Region shall maintain the status of a free port and shall not impose any tariff unless otherwise prescribed by law.

第一百一十条澳门特别行政区保持自由港地位，除法律另有规定外，不征收关税。

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先，笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权，本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定：其次，本文对电子商务引起的关税、增值税两方面的法律问题进行了分析；再次，本文研究电子商务引起的税收征管法律问题，包括电子商务引起的逃避税法律问题和电子税务问题，并分析了电子税务建设和完善所必需的法律环境；最后，本文研究我国的电子商务税收法律问题，结合我国实际情况，对我国电子商务税收政策与立法提出了若干建议。

2 Where the loss has occurred in the custody of a Participating Carrier, TOD shall be discharged from all liability in respect of loss unless notice of claim is filed and suit is brought within nine (9) months after delivery of the Goods or the date when the Goods should have been delivered or the time period prescribed by the Participating Carrier's contract of carriage, tariff or by law covering such Participating Carrier or overland carriage whichever is less.

如在货物交付后9个月内、或交付日、或参与承运商货物运送和关税合同内规定的期限或依照参与承运商或内陆承运的法律的规定的期限内二者中较短的期限内，TOD未收到索赔通知及被起诉，货物在参与承运商处损失或损坏的， TOD不承担责任。

A tariff is a duty or free levied on goods being imported into the country.

关税是对进口到一个国家的商品所征收的税额或费用。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。