细则

A: As is stipulated in Article 98 of the Rules on the Implementation of the Law on the Administration of Tax Collection, where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears, and a penalty of over 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

答：根据税收征管法实施细则第九十八条的规定，税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款百分之五十以上三倍以下的罚款。

But with the development of market, the regulations of maritime transportation and its implementing rules become more and more unfitted for the requirement of the market. In the same time, it explores the bugs of management aiming at unfair competition of the international shipping market.

但是，随着市场的发展，《海运条例》及其《实施细则》的相关规定越来越不能满足市场的需求，同时也暴露出来我国国际航运市场不正当竞争程序上的缺陷。

All Terms and Conditions on the back of each Shipment Waybill shall apply to all shipment.

每份货运单的背页的所有条款及细则，将适用於所有托运。

With regard to the issue of tax handling of the relevant withholding of income tax on the payment in the swap transaction of overseas financing by the domestic enterprises, we hereby make the following notice in accordance with the relevant provisions of the Law of the People's Republic of China on Income Tax of the Foreign-funded Enterprises and Foreign Enterprises (hereinafter referred to as the Tax Law) and its detailed implementation rules

关于上述境内企业对其境外融资进行掉期交易后形成的支付款项有关扣缴所得税的税务处理问题，根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则的有关规定，现通知如下

If not, once the document 121 with the implementation details, many developers will have to face head-on guillotine sword of Damocles of the harsh reality.

如果不是这样，一旦121号文件的实施细则，许多开发商将不得不面对迎头断头台的达摩克利斯之剑的严酷现实。

In plain datum to densify the national GPS network and increasing 250 permanent GPS tracking stations in the coming years, i.e.

在高程基准方面，建议在仪器设备和规范细则方面作好准备工作，依法定期对国家高程控制网进行复测。

According to "" Shanxi province plague monitor scheme "" and "" Shanxi province plague scheme implementing rules "" We collect the datd including the mouse density, mouse type,epizoic parasite and experimental results of 12 monitored county during 1988～2005 .In the meantime we analyze the data using SPSS statistical method.

按照《山西省鼠疫监测方案》及《山西省鼠疫监测方案实施细则》要求，于1988～2005年在山西省十二个鼠疫监测县开展监测工作，对所收集到的监测数据进行整理，同时用SPSS软件包作统计处理和分析。

This is the normal terms of payment in internation business.

这是国际贸易中惯用的付款方式。n。公司章程；细则，附则

"Stock issued to complete the implementation details have been developed and will be released postganglionic."

&股票发行的完成实施细则已经制定，并将于节后。&

As a microbiologist involved in conducting and promoting international cooperative research on conservation and stainable use of microbial genetic resources in accordance with the principles defined in the CBD, I feel keenly that there is a strong need for establishing some detailed and manageable rules, regulations, protocols or procedures to help the implementation of CBD in accordance with our current conditions in China.

作为一个微生物学工作者，在从事和推动微生物遗传资源的保护和开发利用工作，特别是保护和开发利用的国际合作工作中，深感有必要结合我国当前的实际，深入研究探讨和逐步创造条件制定出有关生物多样性公约的若干实施细则，以便公约的原则得以全面地顺利贯彻。

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。