香港杂志回顾“中国法律“法律英语

2011-06-11 14:52 编辑:admin 来源:发表论文 浏览:

Keywords: Hong Kong Journal; "Chinese law"; in the CLC Legal Translation

Published in Hong Kong, "China Law" (February 4, 2004), "New laws and regulations" column contains the English translation of "Republic of China Import and Export Duties" full text. After reading a lot of problems that had comment. However, too long and not the whole comment. For second best: try to the sum of two parts, a brief review, find the positive in the generous cloud. First as the "General Provisions" (a total of eight) have been reviewed in another paper; Now this on its tail, "Chapter VIII Supplementary Provisions" (a total of four), comments as follows. First, the original Chapter VI Supplementary Provisions where taxpayers [1], the guarantor of the department, the taxpayer [2], determine the dutiable value [3], classification of goods, place of origin, the applicable rate [4] or the exchange rate, reduction or exemption from taxes [5], back taxes [6], tax [7], the collection of late fees, method of levy, [8] and the place of taxation [9] have objections, should be paid [10], and the Customs according to law at a higher level for reconsideration. Satisfied with the decision of reconsideration, [11], may apply to the people's court. Sixty-fifth of import links taxes levied customs on behalf of management, collection and management of customs duties applicable requirements. Sixty-sixth under any act in violation of the regulations, in accordance with "Customs Law" and "Customs Law of the PRC Regulations on Administrative Punishment" and other relevant laws and administrative regulations shall be punished. Sixty-seventh since these regulations January 1, 2004 shall come into force.

March 18, 1992 amendments to the State Council issued the "Republic of China Import and Export Tariff Regulations" shall be repealed simultaneously. Second, the translation Chapter VI Supplementary Articles Article64 Where taxpayers [1] or guarantors have dissent about the Customs'determination of taxpay-ers [2] or tariff value [3], classification of imports or ex-ports, determination of the place of origin , tariff rates [4] orexchange rates, grantof tariffexemption [5] or reduction, retrogressive imposition of tariffs [6], grantof tariff rebate [7], imposition of fines for late paymen, t or determination of ways of computation or collection of tariffs [8] or the place of tariff payment [9], they shall firstof all pay the tariffs payable [10], and can apply to the Customs authorities ata higher level for administra-tive review of their case. Where taxpayers [11] or guar-antors refuse to accept the result of administrative re-view of their case, they can file a lawsuitwith a Peo-

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