(g)The exemption or remission, in respect of the production and distribution of exported products, of indirect taxes58 in excess of those levied in respect of the production and distribution of like products when sold for domestic consumption

(g)对于出口产品的生产和分销,间接税58的免除或减免超过对于销售供国内消费的同类产品的生产和分销所征收的间接税。

(i)The remission or drawback of import charges58 in excess of those levied on imported inputs that are consumed in the production of the exported product (making normal allowance for waste)

(i)对进口费用的减免或退还’‘超过对生产出口产品过程中消耗的进口投入物所收取的进口费用(扣除正常损耗)

(4)Bonded export products shall not be marketed at home unless approved by the original examination and approval authorities and the Customs, and duties shall be levied according to the regulations.

(四)保税货物转为内销,必须经原审批部门批准和海关许可,并照章纳税。

(1)The income tax on the enterprises with foreign investment established within the areas shall be levied at a reduced rate of twenty-four percent.

(一)在区内兴办的外商投资企业,其所得税减按24%的税率征收;

105. In response, the representative of China noted that there were three major types of taxes levied on products and services: (a)VAT levied on goods and services for processing, maintenance and assembling

105．对此,中国代表指出,对产品和服务征收的税主要有3种:(a)对货物和加工、修理和装配服务征收的增值税

19.4 No countervailing duty shall be levied on any imported product in excess of the amount of the subsidy found to exist, calculated in terms of subsidization per unit of the subsidized and exported product

19．4对任何进口产品征收51的反补贴税不得超过认定存在的补贴的金额,该金额以补贴出口产品的单位补贴计算。

Under 24 hours a 50% charge may be levied .

24小时内收半价

6 A definitive anti-dumping duty may be levied on products which were entered for consumption not more than 90 days prior to the date of application of provisional measures, when the authorities determine for the dumped product in question that

6如主管机关对所涉倾销产品做出如下确定,则最终反倾销税可对在实施临时措施之日前90天内进口供消费的产品征收

8 No duties shall be levied retroactively pursuant to paragraph 6 on products entered for consumption prior to the date of initiation of the investigation

8不得对调查发起之日前进口供消费的产品根据第6款追溯征税。

Border taxes: Taxes levied at national frontiers.

边境税:在国家边境征收的税。

for the part of annual income above RMB300,000 yuan, income tax shall be levied according to the appropriate tax rate. For all new and high technology products involved in the scope of planned development of the "torch program", and conforming to exemption and reduction conditions for new products, taxes on products and on the added value of the products exempted and reduced shall be used specially for the technical development and shall be exempted from income tax.

超过三十万元的部分,按适用税率征收所得税,对其属于"火炬"计划开发范围的高新技术产品,凡符合新产品减免税条件并按规定减免产品税、增值税的税款,可专项用于技术开发,不计征所得税。

Ad valorem (customs)duty: A tax or duty levied as a given proportion of the value of a commodity or service.

从价税(关税):按照商品或服务的价值的一定比例征收的税或关税。

Ad valorem duties are levied on the basis of the product’s value

从价税按产品的价值征收。

11. Taxes and Charges Levied on Imports and Exports

第 11 条 对进出口产品征收的税费

Article 26 For the goods imported within the tariff quotas, the tariffs shall be levied according to the rates within the quotas; for the goods imported beyond the tariff quotas, the tariffs shall be levied 3/9 according to the rates beyond the quotas..

第二十六条属于关税配额内进口的货物,按照配额内税率缴纳关税;属于关税配额外进口的货物,按照配额外税率缴纳关税。

Article 9 For a development zone enterprise jointly run with another investing party, the party shall, according to its own enterprise financial system, pay retroactively the income tax or the portion to be handed over to its superior department from the profit distributed to it after deducting the tax levied in the development zone.

第九条 开发区企业属联营企业的,其分给投资方的利润,应按投资方企业的财务体制,扣除开发区缴纳的税款后,补缴所得税或上缴利润。

Article 9. No taxes or expenses shall be levied on unemployment insurance funds or their management fees.

第九条　待业保险基金及其管理费不计征税、费。

Article 7 Development zone enterprises using domestic investments with an annual net income not exceeding 300,000 yuan (RMB)from technological transfer and consultation, services and trainings related to this transfer shall be temporarily exempted from income tax for the above-mentioned amount; for the portion exceeding 300,000 yuan (RMB), income tax shall be levied according to the appropriate tax rate.

第七条 对内资办的开发区企业,其进行技术转让以及在技术转让过程中发生的与技术转让有关的技术咨询、技术服务、技术培训的所得,年净收入在三十万元以下的,可暂免征收所得税;超过三十万元的部分,按适用税率征收所得税。

Article 36. Customs duties of import and export goods may be levied by means of ad valorem, specific duties, or otherwise specified by the State.

第三十六条 进出口货物关税,以从价计征、从量计征或者国家规定的其他方式征收。

[Article 37] The obligatory duty payer of import or export goods shall pay the amount levied within 7 days following the date of issuance of the duty memorandum. At the expiration of this time-limit, a fee for delayed payment shall be collected by the Customs.

第三十七条 进出口货物的纳税义务人,应当自海关填发税款缴纳证的次日起七日内缴纳税款;逾期缴纳的,由海关征收滞纳金。

Article 12 All loans of development zone enterprises shall be reimbursed after the income tax is levied .

第十二条 开发区企业的贷款,一律在征收所得税后归还。

Article 12 All loans of the enterprises in parks shall be paid back after the income tax has been levied .

第十二条开发区企业的贷款,一律在征收所得税后归还。

Article 14. In cases where any country or region violates the provisions of trade agreements and related legal instruments signed with China or to which it and China are parties by adopting prohibitive, restrictive or levying extra tariff duties or other measures affecting normal trade against the PRC , retaliatory customs duties may be levied on imported goods originated from the said country or region and the retaliatory tariff rate will be used.

第十四条 任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定,对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的,对原产于该国家或者地区的进口货物可以征收报复性关税,适用报复性关税税率。

Article 11 Newly-built buildings for technology development and production and business with self-raised funds of enterprises in parks using domestic investments shall be levied or exempted from the construction tax (or the investment direction regulating tax)according to the national industrial policy.

第十一条内资办的开发区企业,以自筹资金新技术开发和生产经营用房,按国家产业政策确定征免建筑税(或投资方向调节税)。

Article 43. Import duties will not be levied on export goods that are returned without changing state due to quality or specification problems within one year, starting from the day of exportation of the goods.

第四十三条 因品质或者规格原因,出口货物自出口之日起1年内原状复运进境的,不征收进口关税。

Article 43. In the case where a final determination establishes the existence of a material injury, and provisional anti-dumping measures have been applied prior to the final determination, anti-dumping duties may be levied retroactively for the period for which provisional anti-dumping measures have been applied.

第四十三条终裁决定确定存在实质损害,并在此前已经采取临时反倾销措施的,反倾销税可以对已经实施临时反倾销措施的期间追溯征收。 

Article 44. In cases where the consignor, carrier or insurance company of the import and export goods offers to compensate free of charge for, or change goods that are the same with those which are found to have been damaged, short of the standard, inferior in quality or not conform with specifications, no customs duties are levied on them in the import and export.

第四十四条 因残损、短少、品质不良或者规格不符原因,由进出口货物的发货人、承运人或者保险公司免费补偿或者更换的相同货物,进出口时不征收关税。

Article 44. When the following two circumstances exist simultaneously, an anti-dumping duty may be retroactively levied on products imported not more than 90 days prior to the date of application of provisional anti-dumping measures, except the products imported before the initiation of the investigation:

第四十四条下列两种情形并存的,可以对实施临时反倾销措施之日前 90 天内进口的产品追溯征收反倾销税,但立案调查前进口的产品除外: 

Article 45.Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.

第四十五条 1994 年纳税年度起,个人所得税依照税法以及本条例的规定计算征收。

Article 4 The income tax of development zone enterprises shall be levied at a reduced rate of 15 percent from the date of their acknowledgement and determination.

第四条 开发区企业从被认定之日起,减按 15%的税率征收所得税。

tax levied at source

按收入预扣的所得税

silver levied on the person

丁银

levied on a cumulative basis

累计征收

tax payment date;date of tax levied

纳税日期

tax levied for other government unit

代征其他政府单位税收

levied as a percentage of the funds used

依率计征

eight-grade progressive rates levied on income in excess of specific amounts

八级超额累进税