Article 45. Where a final determination decides not to levy an anti-dumping duty, or does not decide a retroactive levy of an anti-dumping duty, the provisional anti-dumping duty collected and any deposit made during the period of the application of provisional anti-dumping measures shall be refunded, and any bonds or other forms of security released.

第四十五条终裁决定确定不征收反倾销税的，或者终裁决定未确定追溯征收反倾销税的，已征收的临时反倾销税、已收取的保证金应当予以退还，保函或者其他形式的担保应当予以解除。 

属类：法学专业-中国法律-反倾销条例

Chapter IV Levy of Duties of Import and Export Goods

第四章 进出口货物关税的征收

属类：法学专业-中国法律-进出口关税条例

Article 51. In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.

第五十一条 进出口货物放行后，海关发现少征或者漏征税款的，应当自缴纳税款或者货物放行之日起1年内，向纳税义务人补征税款。

属类：法学专业-中国法律-进出口关税条例

Chapter V Levy of Import Duties on Imported Articles

第五章 进境物品进口税的征收

属类：法学专业-中国法律-进出口关税条例

In cases where goods allowed temporary entry as specified in the first paragraph fail to be transported out of the country within the specified period of time, or goods allowed temporary exit fail to be transported into the country within the specified period of time, the customs shall levy duties on them in accordance with the law.

第一款所列暂准进境货物在规定的期限内未复运出境的，或者暂准出境货物在规定的期限内未复运进境的，海关应当依法征收关税。

属类：法学专业-中国法律-进出口关税条例

To levy an excise on.

对…征收货物税

属类：综合句库--

Reflection on Postponing Levy of the Death Tax in China

对当前我国缓征遗产税的思考

属类：行业术语-中文论文标题-

fully levy a sales tax on cigarettes on the basis of an authorized tax valuation

对卷烟全面推行核定计税价格征收消费税办法

属类：时事政治-时政术语-政治政府

Levy war against a neighboring country

对邻国发动战争

属类：综合句库--

make a levy of 5% on a commodity

对某商品征收百分之五的税(款).

属类：英汉句库--

Intention to levy serious taxes on the appraised property values. Unless meaningful revenue will be generated, the significant administrative cost of a proper appraisal system is not warranted.

对评估的房地产课以重税。除非得到足够的税收，完善的评估系统所需的大量管理成本是合理的。

属类：行业术语-税务-外国房地产税研究

That part of taxable income as mentioned in the preceding paragraph which exceeds RMB 20,000 but does not exceed RMB 50,000 shall, after the amount of tax payable is calculated in accordance with the Tax Law. be subject to an additional levy at the rate of 50 percent of the amount of tax payable. That part which exceeds RMB 50,000 shall be subject to an additional levy at the rate of 100 percent of tax payable.

对前款应纳税所得额超过 20000 元至 50000 元的部分，依照税法规定计算应纳税额后再按照应纳税额加征五成;超过 50000 元的部分，加征十成。

属类：法学专业-中国法律-个人所得税法实施条例

With regard to those who should pay tax according to the stipulations of the Tax Law, the tax authorities shall levy tax while drawing up a receipt.

对税法规定应当缴纳税款的，税务机关应当在开具发票的同时征税。

属类：法学专业-中国法律-附件：《发票管理办法》实施细则

In the event that the consignors or their agents cannot submit an accurate report on the names, quantities and value of such raw materials and spare and component parts, the Customs shall take the finished products as imported and levy duties as such.

发货人或者他们的代理人对所 含料件品名、数量、价值申报不清的，海关按照制成品补征税款。

属类：法学专业-中国法律-保税区货物、运输工具和个人携带物品的管理办法

The court may have to levy on your property to pay your debts

法庭也许不得不扣押你的财产来还你的债。

属类：综合句库--

countervailing duty;countervailing levy ;antisubsidy duties

反补贴税,反倾销税

属类：经济金融-贸易术语-

antidumping duty;countervailing duty;countervailing tariff;countervailing tax;countervailing levy

反倾销税,反倾销关税

属类：经济金融-贸易术语-

The illegal market is estimated to be worth $20 billion and the Government would raise $3.8 billion at a levy rate of 19 per cent.

非法赌波彩池高达二百亿元，若政府抽税百分之十九，每年收益将达三十八亿元。

属类：体育娱乐-博彩-

betterment levy , tax: A tax on betterment (i.e. an expenditure to extend the useful life of an existing fixed asset).

改良税:一种为改良行为(如一项为延长现有固定资产有效寿命的支出)征课的税。

属类：经济金融-世界银行术语-

or on the basis of the best information available, decide to apply provisional measures and levy anti-dumping duties retroactively on the products imported within 90 days prior to the application of such provisional anti-dumping measures, except the products imported before the violation of the undertaking.

根据可获得的最佳信息，可以决定采取临时反倾销措施，并可以对实施临时反倾销措施前 90 天内进口的产品追溯征收反倾销税，但违反价格承诺前进口的产品除外。 

属类：法学专业-中国法律-反倾销条例

Making final decisions on whether or not to levy the anti-dumping or countervailing duties based on the suggestions by MOFTEC with regard to imposing anti-dumping or countervailing duties and reimbursing excess amount of duties, respectively

根据外经贸部针对征收反倾销税或反补贴税的建议，就是否征收反倾销税或反补贴税作出最终决定，并负责返还多征的关税。

属类：综合句库--

Preliminary Analysis of Water Resources Fee Levy System Reform of Guangdong Province

广东省水资源费征收体制改革初探

属类：行业术语-中文论文标题-

Congress is empowered to levy taxes.

国会被授权征税。

属类：综合句库--

Congress is empowered to levy taxes.

国会被授权征税。

属类：综合句库--

A levy in mass

国家总动员,动员召集,国民兵征集

属类：综合句库--

The Customs shall, in accordance with the quantities of the imported raw materials and spare and component parts of which the finished products consist, levy duties on them.

海关对制成品按所含进口料、件补征税款。

属类：法学专业-中国法律-保税区货物、运输工具和个人携带物品的管理办法

In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment.

海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的，应当自纳税义务人应缴纳税款之日起3年内追征税款，并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。

属类：法学专业-中国法律-进出口关税条例

On the Informationization Construction and Perfection of Tax Levy & Management Pattern

基层税收信息化建设的若干思考

属类：行业术语-中文论文标题-

Pure Jump Levy Processes for Stock Return Distribution

基于纯粹跳跃利维过程的中外股票收益分布特征研究

属类：行业术语-中文论文标题-

We should, according to law, levy taxes, tighten tax collection and management, and severely fight tax evasion and tax fraud.

加强依法治税,强化税收征管,严厉打击偷税漏税。

属类：综合句库--