变造

In the case of forgery, alteration or trafficking of any Automatic Export Licenses for Textiles or obtaining one by unfair means the recipient shall be punished in accordance with the provisions of the relevant laws and administrative regulations.

第十三条伪造、变造、买卖《纺织品出口自动许可证》或者以欺骗等不正当手段获取《纺织品出口自动许可证》的，依照有关法律、行政法规的规定处理。

Article 14 Particulars recorded on a negotiable instrument shall be truthful and shall not be forged or altered.

第十四条票据上的记载事项应当真实，不得伪造、变造。

Use forged, altered, or invalid negotiable instruments or other false certificates of property rights as guaranties

以伪造、变造、作废的票据或者其他虚假的产权证明作担保的

Forged or altered, the identity of peculating, in accordance with the law of the animal and plant quarantine Act and its implementing rules.

伪造、变造、盗用标识的，按照《中华人民共和国进出境动植物检疫法》及其实施条例的有关规定处罚。

Forged or altered, how will the peculating to a fine of identified?

二十四、伪造、变造、盗用标识的将如何处罚？

However, in recent years, several glaring problems as following appeared: some units or individuals illegally set up intermediary agencies for entry and exit and conduct business hereof in order to seek economic interest; some fabricated and scalped false certificates through fraud and deception, even altered, forged and scalped entry and exit certificates such as passports and visas by colluding with groups engaged in illegal emigrating business, in order to engaged in illegal business such as shipping and making arrangement for others to cross the boarder stealthily to flee China; some defrauded by spreading false exit information; some charged highly but failed to make up their promises which seriously infringed on clients' legal interests.

但是，近几年来也出现了一些问题，突出表现在：有些单位及个人为牟取经济利益，非法设立出入境中介机构，非法从事出入境中介活动；有的采取弄虚作假的手段，编造、倒卖假证明材料，甚至与非法移民团伙勾结，变造、伪造、倒卖护照和签证等出入境证件，从事组织、运送他人偷越国境等违法犯罪活动；有的发布虚假出境信息，骗取钱财；有的高额收费后不兑现承诺，严重侵害了公民合法权益。

A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.

答：根据税收征管法第六十三条的规定，纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的申报，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of over stating expenses or not stating or under stating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

Tax evasion means that a taxpayer fails to pay or underpays the amount of tax payable by means of forging, altering, concealing, destroying without authorization accounting books, supporting vouchers for the accounts, by overstating expenses or not stating or understating income in accounting books, non-filing returns or filing false returns after notified by the tax department to report.

四、纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。

In contrast to the ubiquitous rising-sun-with-rays military flag of the Japanese, Chinese banners and ensigns feature a range of designs.

与遍地都是的太阳军旗不同，中国人的旗帜和徽章设计得各式各样。

From their small corner of Feng's Guangzhou headquarters -- a jumble of pink leashes, squeezable rubber steaks, and plastic doggy Santas for Fido's stocking -- Soleil's designers come up with at least five new products a month.

从Feng 设在广州总部的产品展示柜台上可以看到，Soleil的设计师每月至少设计出5件新产品。