shall preserve and aid in preserving secrecy with regard to any matter coming to his knowledge in the exercise of a function under this Ordinance or assisting any other person in the exercise of a function under this Ordinance;

须将他在执行本条例下的职能时，或在协助他人执行本条例下的职能时获悉的事情保密，或协助将之保密；

http://www.legislation.gov.hk/eng/index.htm 18.07.2011

http://www.legislation.gov.hk/eng/index.htm 18.07.2011

With regard to social insurance and other welfare benefits, the same treatment shall be enjoyed by them as that enjoyed by the said units' employees.

社会保险和其他福利待遇等，享受本单位职工同等待遇。

© 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

for untruthful declarations with regard to item names, quantity and value of the shipped-in materials and components from abroad, the customs shall levy taxes as import finished products.

对所含境外运入料、件的品名、数量、价值申报不实的，海关按 照进口制成品征税。

© 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

With regard to the change of a general taxpayer of value-added tax (hereinafter referred to as the general taxpayer) into a small-scale taxpayer

增值税一般纳税人（以下简称一般纳税人）转为小规模纳税人有关问题

© 中国投资指南

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

© Invest in China

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

With regard to the goods of lease in the form of rent paid to foreign countries, the rent checked and determined by the customs during the course of lease shall be taken as the duty-paid value, and the interests shall also be included;

以租金方式对外支付的租赁货物，在租赁期间以海关审查确定的租金作为完税价 格，利息应当予以计入；

© 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

And with regard to those whose suspicion of tax fraudulency is excluded, the formalities of tax rebate (exemption) shall be handled, otherwise, such formalities shall not be handled temporarily.

对排除骗税嫌疑行为的予以退（免）税，对不能排除骗税嫌疑的暂不办理退（免）税。

© 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

With regard to the inventory and the to-be-offset tax amount when a general taxpayer is cancelled

一般纳税人注销时存货及留抵税额处理问题

© 中国投资指南

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

© Invest in China

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

the conduct of the parties with regard to the giving or refusing to give information for the enabling the payment to be made or evaluated.

为作出或评核有关付款，各方在提供数据或拒绝提供数据方面的行为举措。

http://www.legislation.gov.hk/eng/index.htm 28.06.2011

http://www.legislation.gov.hk/eng/index.htm 28.06.2011

A stronger European identity is the soundest basis for creating the more multi-cultural society that demographers regard as inevitable.

一种更强烈的欧洲认同感是创造多文化社会的最坚实基础。这样的社会在人口统计学家们看来是不可避免的。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 11.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 11.01.2011

the conduct of the parties with regard to the giving or refusing to give information for the purposes of enabling the offer to be made or evaluated.

为作出或评核有关提议，各方在提供数据或拒绝提供数据方面的行为举措。

http://www.legislation.gov.hk/eng/index.htm 28.06.2011

http://www.legislation.gov.hk/eng/index.htm 28.06.2011

"officer" (高级人员) includes a chairman, secretary, treasurer, member of committee, or other person empowered under the rules or by-laws to give directions in regard to the business of a registered society;

“高级人员” （officer）包括理事会的理事长、秘书、司库、成员，或根据规则或章程获授权就注册合作社的业务发出指示的其他人；

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

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

During the period of ceased rights to export rebates, any application of this enterprise for export rebates (exemption) may not be handled with regard to this enterprise's export goods in the forms of self-support, entrustment or proxy.

在停止出口退税权期间，对该企业自营、委托或代理出口的货物，一律不予办理出口退（免）税。

© 中国投资指南

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

© Invest in China

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

The state shall implement a policy of support, transformation, consolidation, combination and improvement with regard to township coal mines in order to safeguard their standardized and rational exploitation and orderly development.

国家对乡镇煤矿采取扶持、改造、整顿、联合、提高的方针，实行正规合理开发和有序发展。

© 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

It has become fashionable in certain smart circles to regard atheism as a sign of superior education, of a more highly evolved civilization, of enlightenment.

一段时间以来，聪明人的圈子里时兴把无神论视为一种高人一等的教育、一种向更高程度演进的文明以及启蒙的标志。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 11.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 11.01.2011

By and large, we regard new technologies as something to be developed by businesses for the marketplace, not as opportunities for global problem solving.

大体而言，我们把新技术看作是由企业为市场开发的东西，而不是解决全球性问题的机遇。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 24.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 24.01.2011