Linneaus invented the modern process of naming species in the mid-1700’s, although naming did not get under way until the peace following Napoleon Bonaparte’s defeat in 1815.

林奈（Linneaus）于18世纪中叶发明了命名物种的现代方法，但直到1815年拿破仑·波拿巴（Napoleon Bonaparte）战败、和平时期到来以后命名工作才真正开始进行。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 29.10.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 29.10.2010

The Chief Executive in Council may make regulations for all or any of the following matters-

行政长官会同行政会议可就下列所有或任何事项订立规例一

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

Under any of the following circumstances, the chairperson may decide to postpone the hearing:

有下列情形之一的，听证主持人可以决定延期举行听证：

© 中国投资指南

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

© Invest in China

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

Within each class of long term insurance business, the following are to be shown-

在每一类别的长期保险业务内须显示─

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

The taxation department of the location where the business office is located may collect tax from the business office on-location only under the following circumstances:

营业机构所在地主管税务机关对该营业机构就地征税仅适用于下述情况：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

For every distinct offence of which any person is accused there shall be a separate complaint or information, and every such complaint or information shall be tried separately except in the following cases-

就被控人被控的每项不同罪行，须逐一作出申诉或提出告发，而每项该等申诉或告发须各 别审理，但下述情况则属例外一

http://www.legislation.gov.hk/eng/index.htm 10.11.2011

http://www.legislation.gov.hk/eng/index.htm 10.11.2011

It shall submit the following documents in applying for the cancellation and it shall be responsible for their authenticity and effectiveness:

申请注销登记，应当提交下列文件，并对其真实性、有效性负责：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 14.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 14.06.2011

To request for providing policy information services, a service claimant shall submit the following materials:

请求提供政策信息服务的，服务请求人应提供以下材料：

© 中国投资指南

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

© Invest in China

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

Individual income tax shall be paid on the following categories of individual income:

下列各项个人所得，应纳个人所得税：

© 中国投资指南

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

© Invest in China

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

Where the customs has found that the documents submitted by the operating enterprise for putting on record processing trade goods are not in conformity with the facts, it shall deal with the case pursuant to the following provisions:

海关发现经营企业办理加工贸易货物备案手续提交的单证与事实不符的，应当按照 下列规定处理：

© 中国投资指南

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

© Invest in China

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

where it has not been so consolidated, in a separate note or following the value of that class of assets or liabilities.

如该项价值并未如此综合，亦须在独立的附注中披露或在紧接着该类别资产或负债的价值之处披露。

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

The February 27 decline began with an 8.8% one-day drop in the Shanghai Composite, following news that the Chinese government might tax capital gains more aggressively.

2月27日的下跌是从上证综合指数单日暴跌8.8%开始的，因为有消息说中国政府有可能征收更高的资本利得税。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

The tax authority in charge may, in accordance with the principle of substance over form, gives the following treatments:

主管税务机关可以根据实质重于形式的原则，做如下处理-

© 中国投资指南

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

© Invest in China

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

The foreign exchanges mentioned in the present Regulations refer to the following means of payments and assets expressed in foreign currencies and used for international liquidation:

本条例所称外汇，是指下列以外币表示的可以用作国际清偿的支付手段和资产：

© 中国投资指南

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

© Invest in China

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

Where the original enterprise is in any of the following situations, even if it has made the establishment (business start) registration, its enterprise income tax shall be subject to taxation by the original taxation organ:

原有企业凡属下列情况者，即使办理了设立（开业）登记，其企业所得税仍由原征管机构：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011