Where demand exceeded supply, private education “voucher” recipients were selected by lottery.

在供大于求的地区，通过抽签来选择一些学生接受私人教育的“教学补助金券”。

© Project Syndicate 1995 – 2011

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

© Project Syndicate 1995 – 2011

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

No voucher or stamp tax may be imposed as a supplement tax when such tax is collected.

该项税种征收时不再附加凭单印花税。

© 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

Special voucher has been issued for the administrative charge upon approval of the public finance department;

开具经财政部门批准使用的行政事业收费专用票据；

© 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 voucher & stamp tax as listed in the Arrangement is a supplemental tax, which is not an independent tax.

凭单印花税：《安排》中所列此项税收为附加税，不做为一项独立的税种。

© 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

The pledge contract shall be effective from the date of delivery of the right voucher.

质押合同自权利凭证交付之日起生效。

© 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

A process of deregulation and privatization, although with continued tax-financing (in fact, basically a voucher system), began in the field of “human services,” in particular for childcare, education, and old-age care.

解除管制和私有化的进程尽管与持续的税收资助相伴（实际上基本上是一种券票体制），但是却开始于“公共事业”领域，特别是托幼、教育以及照看老年。

© Project Syndicate 1995 – 2011

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

© Project Syndicate 1995 – 2011

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

The court may also direct an investigation to be made of the books and vouchers of the trustee.

法院亦可指示对受托人的簿册及凭单进行调查。

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

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

All vouchers submitted to the Director of Accounting Services in respect of payments to be made out of the Prisoners' Welfare Fund shall-

所有呈交库务署署长用以从犯人福利基金支付款项的凭单，均须一

http://www.legislation.gov.hk/eng/index.htm 20.11.2011

http://www.legislation.gov.hk/eng/index.htm 20.11.2011

all payments were properly chargeable and are supported by sufficient vouchers or proof of payment or otherwise properly accounted for;

所有付款均为恰当地可予征收的款项，并有足够付款凭单或付款证明作为左证，或以其他方式经恰当地入账；

http://www.legislation.gov.hk/eng/index.htm 07.11.2011

http://www.legislation.gov.hk/eng/index.htm 07.11.2011

Entertainment expenses incurred by enterprises in connection with production and business operations shall, when supported by authentic records or invoices and vouchers, be permitted to be itemized as expenses subject to the following limits:

企业发生与生产、经营有关的交际应酬费，应当有确实的记录或者单据，分别在下列限度内准予作为费用列支：

© 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

Accounting vouchers, books and statements, and reports of enterprises shall be completed in the Chinese language or completed in both the Chinese language and a foreign language.

企业的会计凭证、帐簿和报表，应当使用中国文字填写，也可以使用中、外两种文字填写。

© 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

vouchers, bank statements, invoices, receipts, and such other documents as are necessary to verify the entries in the books of account referred to in paragraph (a).

凭单、银行结单、发票、收据及用以核实(a)段所指账簿内的记项所需的其他文件。

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

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