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

© Invest in China

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

Then they realized that their holdings in liquid and low-return assets far exceed what is needed to avoid the type of speculative runs that East Asia experienced in 1997, and Russia in 1998.

随后，它们发现它们所持有的流动性和低收益资产远远超过避免东亚在1997年和俄国在1998年所经历的那种投机性挤兑所需要的数量。

© Project Syndicate 1995 – 2011

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

© Project Syndicate 1995 – 2011

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

how a digital signature is to be affixed to, or a password is to be included with, a return furnished under this section; and

如何将数字签名附贴于根据本条提交的报税表，或将通行密码包括在根据本条提交的报税表内；及

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

where the option to commute any part of a pension in return for the payment of a commuted pension gratuity has been exercised, the amount of pension if that option had not been exercised; or

凡已行使将退休金的任何部分折算以换取经折算的退休酬金的选择权，该退休金款额 须当作为尚未行使该选择权时的款额；或

http://www.legislation.gov.hk/eng/index.htm 25.09.2011

http://www.legislation.gov.hk/eng/index.htm 25.09.2011

If the original imported goods that were replaced free of charge without return to exit, the customs shall re- levy imports value-added tax and consumption tax on the original imported goods according to the regulations.

被免费更换的原 进口货物不退运出境的，海关应当对原进口货物重新按照规定征收进口环节增值税和消费税。

© 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

shall give notice in writing, and return this licence for amendment, to the Authority within 4 weeks of any change of any of the particulars set out in the licence and the Schedule.

在本牌照及附表所列出的详情有任何改变时，须在4个星期内给予局长书面通知，并将本牌照交还局长修订。

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

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

Will today’s freedom and transparency, having led to undesired results, result in a return to restrictions on movements of goods, people, and capital?

今天给我们带来我们不想要的结果的自由和透明将会回归到对商品、人还有资金的限制运动上去吗？

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.01.2011

There is a simple, if radical, solution: abrogate the legal provisions that regulate the duration of employment contracts, and return the treatment of tenure and seniority to collective bargaining, as is the case elsewhere.

有一个简单（或许称得上激进）的解决办法：废除就业合同期限的法律规定，将终身职位和资历的处理退还给集体谈判，就像别的地方一样。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 21.12.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 21.12.2010

Personnel from a people's court or a relevant department dealing with law-breaking cases who purchase the confiscated tobacco products shall be ordered to return the products and may be subjected to administrative sanctions.

人民法院和处理违法案件的有关部门的工作人员购买没收的烟草制品的，责令退还，可以给予行政处分。

© 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

If the goods of entry are damaged, and no longer have the original value for use but may be recycled, the enterprise within the Park may apply to the customs for going through the procedures for return.

进境货物损坏，失去原使用价值但可以再利用的，区内企业可以向海关办理退运手续。

© 中国投资指南

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

© Invest in China

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

Where the depository keeps any other fungible item, it may return any item of the same type, quality and quantity in accordance with the contract.

保管其他可替代物的，可以按照约定返还相同种类、品质、数量的物品。

© 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

Given that the government can change laws, name judges, and staff the state administration, Turkey’s slide to another political model could reach a point of no return.

鉴于政府可以改变法律、任命法官并且组成国家行政机构，土耳其移向另一个政治模式就有可能不可逆转。

© Project Syndicate 1995 – 2011

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

© Project Syndicate 1995 – 2011

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

any return, account or accounts submitted (whether before or after the commencement of the bankruptcy) by the bankrupt to any inland revenue official;

破产人向任何税务人员呈交的(不论是在破产开始之前或之后)任何报税表或一份或多于 一份的账目；

http://www.legislation.gov.hk/eng/index.htm 05.07.2011

http://www.legislation.gov.hk/eng/index.htm 05.07.2011

A foreign nanny may allow a British doctor to return to work, where hard-working foreign nurses and cleaners enhance her productivity.

一个外国奶妈也许可以让一名英国医生重返工作，而勤奋的外国护士和清洁工提高了她的效率。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 21.12.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 21.12.2010

The foreign-funded institution shall return the license for financial business and the copy to the head office of the People's Bank of China.

外资金融机构应向中国人民银行总行缴回经营金融业务许可证正、副本。

© 中国投资指南

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

© Invest in China

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