查询词典 tariff

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。

American trade law substituted for its tariff law.

贸易法取代了关税法。

Even the abolition of likin was reasonably thought to be the precondition of the going into effect of the Chinese National Tariff Law, we should not in any way regard it as a complete failure.

笔者认为，对中国代表的奋争及其结果&关税自主案&的评价，不应当以它与后来的国民政府&改订新约运动&的&成绩&相比少获得了什么，而要看它与前此各届政府为恢复关税自主权所做的努力及结果相比多获得了什么。

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。

SUBJECT = Tariff — Law and legislation — China.

TITLE =中国入世承诺要点及政策法律的调整/何茂春著。

Free trade policy ; industrial bourgeois ; agrarian noble ; protective tariff ; law of grains

自由贸易政策；工业资产阶级；土地贵族；保护关税；谷物法

There are two ways to prosecute such violations: The 1930 U.S. tariff law Article 337 (hereinafter referred to Article 337) to the U.S. International Trade Commission; to the federal district court. But more and more U.S.

有两条途径可以起诉这种侵权行为：利用1930年美国关税法第337条（以下简称第337条）向美国国际贸易委员会提出；向联邦地区法院提出。

It is proposed to start from the legal systems of Tax Collection Law, Tariff Law and other currently enforced laws; also any further improvement should be on the basis of diverse methods for e-commerce tax collection.

可以从税收征管法、关税法、其他现行税法等法律制度和加强我国电子商务税收征管的其他措施上进一步加以完善。

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。

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。

In this paper, the requirement analysis, design and implementation of the system are introduced in detail.

此论文详细介绍了系统的需求分析，系统设计和具体实现。

In the context of economic globalization is increasingly deepening, China's economy can not be spared.

在经济全球化日益加深的背景下，中国经济不可能做到独善其身。