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In view of its final intention, it is a system in which the superior taxation organizations supervise the administrative illegitimacies and administrative inappropriate of junior taxation organizations; and also, it is a relieving policy offered by the national administrative office to taxpayers and privies about the right of petition and supervision according to the constitution.

从其最终目的上看,是上级税务机关对下级税务机关的行政违法和行政不当行为实施监督的法律制度,是纳税人和其他税务当事人根据宪法关于公民申诉权和监督权的有关规定而享有的、由国家行政机关提供的一种救济制度。

Provided this,the judiciary especially the police and the public prosecutor are faced with a unprecedented challenge.

各国的司法机关尤其是行使追诉职权的警察机关和检察机关面临着前所未有的挑战。

When handling appeals by units or individuals who do not agree with the administrative punishment made by their administrative units, the supervisory organizations may recommend changes or cancellation of the original decisions if the original decisions are found to be inappropriate after reinvestigation.

第三十八条监察机关对受理的不服主管行政机关行政处分决定的申诉,经复查认为原决定不适当的,可以建议原决定机关予以变更或者撤销

It is our understanding that the tax authority in charge of transferor might request adjusting the transfer price for VAT purposes based on article 7 of the Tentative Regulations in the event that the in-charge tax bureau of the transferee is not the one that in charge of the transferor. Additionally, depreciation policies including net residual value, depreciation term, manner of depreciation, etc.

我们认为,在买卖双方分属不同税务机关管辖的情况下,固定资产转出方税务机关可能根据《增值税暂行条例》关于"纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的,由主管税务机关核定其销售额"之规定要求核定其销售额。

The suggestion stipulates the definition of the unit crime in the general rule of the criminal law; Retention institution's subject of crime status, but must strictly define the scope of organs and institutions and types of institution's crime.

建议在刑法总则中规定单位犯罪的定义;保留机关的犯罪主体地位,但要严格限定机关的范围和机关犯罪的罪种范围。

No consent, licence , approval or authorization of or filing or registration with or other requirement of any governmental department, authority or agency in the jurisdiction in which each of the Vendors and the warrantor is registered is required by the vendors and/or the warrantor in relation to the valid execution, delivery or performance of this agreement (or to ensure the validity or enforceability thereof) and the sale of the sales shares .

任一经销商和/或担保人已向所在地的政府主管机关注册,关于本协议的有效执行、让渡、或履行,或确保其有效性和执行性,或卖出销售通路网等事,无需该机关的同意、执照、批准、授权,也不必向该机关备案或登记,也不必遵从其它规定。

Responsible for mediation and arbitrative examination and determination for measurement disputes and may appoint relevant agencies for measurement examination and determination to conduct arbitrative examination and determination as entrusted by judicial organs , administrative organs for contracts, arbitration agencies dealing with cases involving foreign parties, or other organizations.

负责计量纠纷的调解和仲裁检定,并可根据司法机关、合同管理机关、涉外仲裁机关或者其他单位的委托,指定有关计量检定机构进行仲裁检定。

Local auditing bodies at various levels independently exercise the ir power of supervision through auditing in accordance with the law and are re sponsible to the people's government at the corresponding level and to the aud iting body at the next higher level.

第一百零九条县级以上的地方各级人民政府设立审计机关。地方各级审计机关依照法律规定独立行使审计监督权,对本级人民政府和上一级审计机关负责。

And the construction of office party is contacted together cheek by jowl with construction of Party and goverment officials again, study the character that office leading Party group knits, place its position and play its due action, it is to be carried out in the round " 3 delegates " serious thought, do the premise of the job of good body party.

机关党的建设又是与党政机关建设紧密联系在一起的,研究机关党组织的特性,摆正它的地位和发挥其应有的作用,是全面贯彻&三个代表&重要思想,做好机关党的工作的前提。

Article 59 Anyone who, in violation of the provisions of Article 18 or Article 19 of this Law, collects fees from, or imposes fines upon, or apportions costs among, or compulsorily raises funds from peasants or agricultural production and operation organizations shall be checked up and made public by the organs at higher levels, whoever has collected money or has used labour force or material resources shall be ordered by the organs at higher levels to return the money so collected or to pay compensation at the market price of the labour force or material resources so used within a time limit.

第五十九条违反本法第十八条、第十九条的规定,向农民或者农业生产经营组织收费、罚款、摊派或者强制集资的,上级机关应当予以制止,并予公告;已经收取钱款或者已经使用了人力、物力的,由上级机关责令限期归还已经收取的钱款或者折价偿还已经使用的人力、物力;情节严重的,由上级机关或者所在单位给予直接责任人员行政处分。

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