海关

Article 42 Any of the following goods permitted to enter or exit China temporarily by the customs, if the obligatory duty payer shall pay the customs office a sum of caution money equivalent to the value of the duties payable or provides other guaranty, it may be allowed not to pay the duties for the time being, but shall re-carry the goods into or out of China within 6 months as of the day of entry or exit.

第四十二条经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限

Article 42 Any of the following goods permitted to enter or exit China temporarily by the customs, in case the obligatory duty payer shall pay the customs office a sum of caution money equivalent to the value of the duties payable or provides other guaranty, it may be allowed not to pay the duties for the time being, but shall re-carry the goods into or out of China within 6 months as of the day of entry or exit.

第四十二条经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限

The Customs Clearance Management Integration of Yangtze River Delta is one of the countermeasures that the Customs adopts to break the barrier caused by the present setup of administrative and customs districts, integrate the management resources of port and inland customs by computerized means, and with business law-abiding governance

长三角区域通关管理一体化是海关通过打破目前行政区划和海关关区设置造成的障碍，利用信息化手段，有效整合口岸和内地海关的管理资源，以企业守法管理为导向，构建虚拟大关区，简化海关手续，将企业通关成本降到最低，主动适应长三角区域经济一体化发展趋势的一种对策选择。

The Customs Clearance Management Integration of Yangtze River Delta is one of the countermeasures that the Customs adopts to break the barrier caused by the present setup of administrative and customs districts, integrate the management resources of port and inland customs by computerized means, and with business law-abiding governance as the orientation, constitute a big virtual customs district so as to simplify customs procedures, minimize the customs clearance cost of the business and meet the needs of the regional economic integration of Yangtze River Delta.

长三角区域通关管理一体化是海关通过打破目前行政区划和海关关区设置造成的障碍，利用信息化手段，有效整合口岸和内地海关的管理资源，以企业守法管理为导向，构建虚拟大关区，简化海关手续，将企业通关成本降到最低，主动适应长三角区域经济一体化发展趋势的一种对策选择。

This thesis covers the basic theory and main methods of customs valuation, and expounds on the background of hist

本文分析了世贸组织在海关估价方面规范文件的历史沿革，阐述了关税估价的基本方法和基础理论，研究了《世界贸易组织海关估价守则》的性质和法律地位，同时结合目前我国海关估价的现状，提出了完善我国海关估价制度的建议。

The paper declaration form for import goods is submitted in quintuplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing off, and a page certification respectively.

进口货物纸质报关单一式五联：海关作业联、海关留存联、企业留存联、海关核销联、证明联。出口货物纸质报关单一式六联：海关作业联、海关留存联、企业留存联、海关核销联、证明联、证明联。

Article 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.

第七条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关应当向金融机构制发《中华人民共和国海关扣缴税款通知书》，通知其从暂停支付的款项中扣缴相应税款。

Sixthly, it also introduces knowledge management technology to resolve the analysis of custom checking center operating flow, innovation research of Customs Business and consumer relationship management. It is a long-term worthy project to continue this study on the establishment of custom risk management by data mining. There are still many further works to do, such as more effective optimizing arithmetic, text data mining, super-huge data warehouse based on UNIX and Oracle, data mining application on web, building and application of cosmical database, custom knowledge management system, and so on.

基于数据挖掘的海关风险管理体系建设，是一个长期的、内容广泛的、需要进一步深入研究的庞大课题，本人希望在很多方面继续进行研究，例如：在海关引入效率更高的数据挖掘优化算法，探讨基于海关文档资料的文本数据挖掘，探讨基于Web的数据挖掘技术在海关的应用，探讨基于UNIX和Oracle基础之上的超大规模数据仓库建设和应用，探索建立基于数据挖掘的海关知识管理体系等。

Therefore, it saves the cost on declaration and transportation and inures to the management of customs.

广州海关&多点报关，口岸验放&通关监管模式是指进出口货物的收发货人或其代理人可以选择广州海关关区内任一主管海关进行申报、办理接单审核/征收税费手续，到实际进出口货物的口岸海关办理货物验放手续的通关监管模式，从而实现报关人办理报关交单手续与海关实货验放作业的分离，为企业就近通关提供便利，可以减少企业往返报关的次数，减少了货物在海关监管场所之间的转关运输，降低了企业通关成本和物流成本，同时也有利于海关属地化管理。

In order to play a role in the Global Positioning System, Cameroon Customs developed a series of special rules: General Administration of Customs cargo in transit to obtain the permission of the goods must be installed on transport vehicles in the monitor display, and in strict accordance with the designated route transit shipment of goods in the cargo clearance in Cameroon may not stay more than 20 days, we must and can only be designated by the Customs checkpoint stop, can not break in Douala or Yaounde stopped in transit to reach destination in 20 minutes after the monitor display will be returned to the Customs and Excise Department ; in case of accident or failure of freight vehicles are not required to comply with the norms, but as soon as possible to the recent report of the customs checkpoint.

为使全球定位系统发挥作用，喀麦隆海关特别制定了一系列规则：货运方在海关总署获得货物中转许可后必须在运输车辆上安装监控显示器，并严格按照货物中转指定路线运货，在货物出港后在喀麦隆境内停留的时间不得超过20天，必须并且只能在指定的海关检查点停歇，不能在杜阿拉或者雅温得休停，在到达中转目的地后必须在20分钟内将监控显示器交还给海关；如遇到交通事故或者运货车辆出现故障，则无需遵守上述规范，但必须尽快向最近的海关检查点报告。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。