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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。

This article has analyzed the current tax system in China from the following aspects such as the limit of power in management, preferential policy, law entries, tariff, starting point for taxation and the relationships among different taxes and pointed out the existing problems in the current tax system, which have caused the unfair competition among different areas, economic system and professions. Then the article has analyzed the disadvantageous influence to the development of Chinese market economy resu...

本文对中国现有税收法律制度进行了分析,主要从税收的管理权限、税收的优惠政策、税收的法律条款、税率、起征点、不同税种之间的关系等几个方面,指出了现有税收法律制度存在的问题,并就这些问题的存在造成的不同地区、不同经济体制、不同行业之间的不公平竞争以及由此对中国市场经济的发展造成的不利影响进行分析,从简化税种、慎用优惠政策、完善税制、合并同类税种、加大征收力度和处罚力度等方面指出解决这些问题的途径,为中国目前的税制改革提供了参考。

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。

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

关税是一项税或费,在货物进口到这个国家时征收

Tariff A tax or duty imposed by a government on imported goods.

关税 政府对进口货物征收的税收。

A 10—50% tariff duty ad valorem and an advance sales tax of 10%, based on 125% of landed cost of imported agricultural machinery and equipment, is imposed.

原译:按进口农机具设备的运费的125%征收10—50%的关税和预付10%的销售税。

Protective tariff means a duty or tax imposed on imported products for the purpose of marking them more expensive in comparison to domestic producers, thereby giving the domestic products a price advantage.

保护性关税表示对进口产品征收的关税,旨在让它们相比起本国商品更贵,从而使得本国商品具有价格优势。

Article 4 The State Council shall establish the Tariff Commission, which is responsible for making adjustment to and interpretation of tariff items, tariff headings and duty rates in the Tariff and the Flat Duty Rates on Inward Articles and implementing such adjustment and interpretation after they are submitted to and approved by the State Council; determining the goods subject to temporary duty rates and the rates and

第四条 国务院设立关税税则委员会,负责《税则》和《进境物品进口税税率表》的税目、税则号列和税率的调整和解释,报国务院批准后执行;决定实行暂定税率的货物、税率和期限;决定关税配额税率;决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及决定实施其他关税措施;决定特殊情况下税率的适用,以及履行国务院规定的其他职责。

The state press took note, and days later, State Council bureaucrats not only resurrected the long-stalled plans to write new land rules, but also invited the professors and others to weigh in at closed-door meetings.

媒体纷纷对此报道,数天后,国务院法制办不仅决定制定新的&国有土地上房屋征收与拆迁补偿条例&,还邀请这几位学者和其他专家参加修改拆迁条例的闭门研讨会。

To implement the State Administration of Taxation,"and do a good job on the management of land value-added tax collection notice"国税函(2002 No. 615, it is necessary to this work as soon as they are arrested, as the income of this year I Board a bright spot, becoming the year of income Missions completed an important part.

落实国家税务总局&,并做好对管理土地增值税征收的通知&(国税函( 2002 )第615号),有必要对这项工作,尽快为他们在被逮捕,作为收入今年我局的一个亮点,成为今年的收入代表团完成一个重要组成部分。

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