All units and individuals engaged in the production, subcontracting for processing or the importation of consumer goods prescribed by these Regulations (hereinafter referred to as ’taxable consumer goods’)within the territory of the People’s Republic of China are taxpayers of Consumption Tax (hereinafter referred to as ’taxpayers’)and shall pay Consumption Tax in accordance with these Regulations.

在中华人民共和国境内生产,委托加工和进口本条例规定的消费品(以下简称应税消费品)的单位和个人，为消费税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳消费税。

属类：法学专业-消费税暂行条例-

presentment must be made by the holder, or by some person authorized to receive payment on his behalf, at a reasonable hour on a business day, at the proper place as hereinafter defined,

执票人或获其授权代收款项之人士，须于营业日合理时间内，于下述规定之正确地点

属类：法学专业-香港法规-票据条例

(that is the Catalogue of the Industries, Products, and Technologies Encouraged by the State for Development at the Present Time, hereinafter the same)

指《当前国家鼓励发展的产业、产品和技术目录》和《外商投资产业指导目录》，下同

属类：法学专业-部门规定-海关免税通知

(that is the Catalogue of Non-Tax-Free Imported Commodities of Domestic-Funded Projects, and the Catalogue of Non-Tax-Free Imported Commodities of Foreign-Funded Projects, hereinafter the same)

指《国内投资项目不予免税的进口商品目录》和《外商投资项目不予免税的进口商品目录》，下同

属类：法学专业-部门规定-海关免税通知

Quality Manual (hereinafter referred to as the Manual)is the standard and rule for the company’s quality management activities.

质量手册(以下简称手册)是公司有效地开展质量活动的标准和准则,是公司纲领性文件。

属类：应用文体-质量手册-实例

"China___(hereinafter referred to as "licensee" on the one hand and____Company__City, ___Country(hereinafter referred to as"Licensor")on the other hand"

中国________(以下简称"接受方")为一方,_______国________公司(以下简称"许可方")为另一方

属类：商务文书-合同-专利许可

"This Contract is made between Company___ Country____ (hereinafter referred to as ""licensee"" and____ Company____Country, (hereinafter referred to ""Licensor"")."

中国_____________(以下简称"接受方")为一方,_______________国____________公司(以下简称"许可方")为另一方

属类：商务文书-合同-

Parties to this contract are as follows: ×× Company (hereinafter referred to as Party A), registered with ×× in China, and its legal address is at×× (street)×× (district)×× (city)××China. Legal representative: Name: ×× Position: ×× Nationality: ××

中国××公司(以下简称甲方)，在中国××省××市登记注册，其法定地址在××省××＿市××区××路××号。法定代表:姓名××职务××国籍××。

属类：商务文书-合同-买卖合同

The subcontractor has agreed to execute, complete and maintain the subcontract works upon the terms hereinafter appearing and perform all obligations and liabilities of the subcontract works under the main contract.

转包人已同意根据以下提到的规定承担施工、竣工和修补转包工程,并履行本总合同下的转包合同的所有责任和义务。

属类：工程技术-建筑-土木建筑

All units and individuals receiving income from the transfer of State-owned land use rights, buildings and their attached facilities (hereinafter referred to as `transfer of real estate’), shall be taxpayers of the Land Appreciation Tax (hereinafter referred to as `taxpayers’)and shall pay Land Appreciation Tax in accordance with these Regulations.

转让国有土地使用权、地上的建筑物及其附着物(以下简称转让房地产)并取得收入的单位和个人，为土地增值税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳土地增值税。

属类：法学专业-土地增值税暂行条例-