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。

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

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

A bid-invitation procurement entity may not break up the whole into parts in respect of the goods or services to be procured by public invitation for bid, or avoid procurement under public invitation to bid by any other means.

招标采购单位不得将应当以公开招标方式采购的货物服务化整为零或者以其他方式规避公开招标采购。

© 中国投资指南

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

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

Neither goods agencies nor shipping agencies may purchase foreign exchange to pay international maritime freight and related charges.

货代公司及船代公司均不得购汇支付国际海运运费和相关费用。

© 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。

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

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having a computer management system, which satisfies Customs' supervision and control requirements and can provide the Customs with warehouse in and out information as well as sales information of duty-free goods;

具备符合海关监管要求的计算机管理系统，能够向海关提供免税品出入库、销售等信息.

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

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

The intellectual property rights owner should afford all necessary assistance to Customs officials conducting an investigation of the suspected infringing goods in detention, and all other relevant matters.

海关对被扣留的侵权嫌疑货物及有关情况进行调查时，知识产权权利人应当提供必要的协助。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 26.04.2011

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Storage of any goods as prohibited by the state from being imported and exported or any other goods as restricted by the state from being imported and exported that may harm public security, public sanitation or health, public morality or order;

存储国家禁止进出口货物，以及危害公共安全、公共卫生或者健康、公共道德或者秩序的国家限制进出口货物；

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

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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：

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

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The declared price of the transferring-in and transferring-out goods shall be the actual transaction price of the transferred goods;

结转进口、出口报关的申报价格为结转货物的实际成交价格；

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

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For machinery, equipment, capital goods and articles entering the bonded areas from the un-bonded areas for in-area use, user units should submit lists of the above-mentioned goods or articles which will be cleared upon customs inspection.

从非保税区进入保税区供区内使用的机器、设备、基建物资和物品，使用单位应当 向海关提供上述货物或者物品的清单，经海关查验后放行。

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

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Sale of goods or taxable services to consumers;

向消费者销售货物或者应税劳务的；

© 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

For taxpayers who purchase goods or receive taxable services (hereinafter referred to as 'purchasing goods or taxable services'), VAT paid or borne shall be the input tax.

纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务〉，所支付或者 负担的增值税额为进项税额。

© 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

No goods, articles or transportation vehicles seized by the customs according to law may be disposed of before the judgment of the people's court or the administrative punishment of the customs.

海关依法扣留的货物、物品、运输工具，在人民法院判决或者海关行政处罚决定 作出之前，不得处理。

© 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

This would involve greater extradition of terrorists and clamping down on the charitable contributions, drug trafficking, counterfeit goods, commodity trading, and illicit activities that allow them to carry out their activities.

这就包括更多地遣返恐怖分子并且打击那些让恐怖分子实施行动的慈善组织、贩毒、仿冒产品、商品交易以及非法活动等等。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 26.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 26.01.2011

If a small-scale taxpayer adopts the method of pricing by combining sales volume and taxed amount in selling goods or providing taxable labor services, its sales volume shall be computed according to the following formula:

小规模纳税人销售货物或应税劳务采用销售额和应纳税额合并定价方法的，按下列公式 计算销售额-

© 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