Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refunded according to the laws.

出口货物办理退税后发生退货或者退关的，纳税人应当依法补交已退的税款。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

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http://www.fdi.gov.cn/index.htm 17.05.2011

The main declaration bank user shall assign the input user as required by the declaration of bank codes after the examination bank opens a main declaration bank user for the clearing house.

在审查行为票据交换所开设申报行主用户以后，申报行主用户根据行名行号申报工作的需要分配 录入用户。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

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http://www.fdi.gov.cn/index.htm 01.04.2011

"the place of consignment": the place to which the goods transited between customs offices which are to be exported are carried for customs declaration and consignment.

启运地：指出口转关货物报关发运的地点。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

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http://www.fdi.gov.cn/index.htm 18.04.2011

if no transaction in this declaration is completed, the transactions shall be changed into limit orders in accordance with the best quotation of this side; and if there is no declaration of this side, the declaration shall be cancelled;

如该申报无成交的，按本方 最优报价转为限价申报；如无本方申报的，该申报撤销。

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http://www.fdi.gov.cn/index.htm 01.04.2011

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http://www.fdi.gov.cn/index.htm 01.04.2011

The declaration of subscription risks shall be in duplicate, and give clear indication of the number of the trust entities the trust or has subscribed. One shall be held by the trust company, and the beneficiary shall hold the other.

认购风险申明书一式二份，注明委托人认购信托单位的数量，分别由信托公司和受益人持有。

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http://www.fdi.gov.cn/index.htm 30.04.2011

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http://www.fdi.gov.cn/index.htm 30.04.2011

A leader of Solidarity, a former political prisoner, and the foreign minister responsible for Poland’s accession to NATO, Geremek had refused to sign yet another declaration that he had not been a communist secret police agent.

作为波兰团结工会领袖、曾经的政治犯、以及处理加入北约事务的波兰外长，格雷麦克已经拒绝再一次签署自己没有担任过共产党秘密警察的声明。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 01.11.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 01.11.2010

For example: the code of main declaration bank user of Beijing Branch of the Industrial and Commercial Bank of China is 1021009701.

例如：中国工商银行北 京市分行申报行主用户代码为：1021009701。

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http://www.fdi.gov.cn/index.htm 01.04.2011

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This Circular shall enter into force as of December 1, 2006 (the export date indicated on the "For Export Tax Rebate" of the declaration for export goods shall prevail).

本通知自2006年12月1日起执行（以出口货物报关单〈出口退税专用〉上注明的出口日期为准）。

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http://www.fdi.gov.cn/index.htm 01.04.2011

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The notice of the customs on the payment of the fee for delayed declaration as prescribed by the present Measures shall be printed in a uniform format. For the specific format, please see the Annex.

本办法规定的滞报金缴款通知书采用统一格式，具体格式见附件。

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http://www.fdi.gov.cn/index.htm 20.06.2011

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If changing any designated transaction, an investor shall apply for cancellation to the designated member, and the member will make declaration to cancel the order.

投资者变更指定交易的，应当向已指定的会员提出撤销申请，由该会员申报撤销指令。

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http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

The filing for records, import and export customs declaration, processing, and the verification and writing-off of goods under processing trade shall be conducted through paper documents and electronic data.

加工贸易货物的备案、进出口报关、核销，应当采用纸质单证和电子数据的形式。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

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http://www.fdi.gov.cn/index.htm 18.04.2011

The invoice of waste materials made before March 1, 2004 must be declared to deduct before the declaration period of June, 2004, and it can not be used to deduct any purchasing tax amount after the period.

增值税一般纳税人取得的2004年3月1日以前开具的废旧物资发票，必须在2004年6月申报期前向主管税务机关申报抵扣，逾期不再予以抵扣。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 29.06.2011

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http://www.fdi.gov.cn/index.htm 29.06.2011

No one who has not obtained the qualifications of a customs agent or who has not been registered at the customs may go through the procedure of customs declaration.

未取得报关员资格且未在海关注册的人员不得办理进出口货 物申报手续。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

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http://www.fdi.gov.cn/index.htm 18.04.2011

While issuing the certification page of declaration form, the customs shall stamp on the lower right corner of the printed certificate page with the inscription of "verification completed", which has been recorded in the relevant department.

海关签发报关单证明联应当在打印出的报关单证明联的右下角规定处加盖已在有关部门 备案的“验讫章”。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

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The person to whom an authority to operate is issued shall make a declaration of secrecy in such form as the Authority may from time to time determine.

获发出操作授权证明的人须作保密声明，其形式可由局长不时决定。

http://www.legislation.gov.hk/eng/index.htm 22.09.2011

http://www.legislation.gov.hk/eng/index.htm 22.09.2011