He further noted that the State Council determined all policies concerning the levying of VAT and the Consumption Tax, adjustment of tax types and tax rates (tax value), as well as the tax exemption of VAT, the Consumption Tax and the Business Tax. "

106 ．他进一步指出，所有有关增值税和消费税的征收、税种和税率( 税额)的调整以及增值税、消费税和营业税减免的政策均由国务院决定。

144.The representative of China said that China joined the International Convention on the Simplification and Harmonisation of Customs Procedures in 1988 and on 15 June 2000 signed the Draft Protocol on the Amendment of the International Convention on the Simplification and Harmonisation of Customs Procedures. The Customs authorities of China had only adopted such customs formalities as declaration, examination, levying of duties and release which were consistent with international practices."

144 ．中国代表表示，中国在 1988 年加入了《关于简化和协调海关程序的国际公约》，并于 2000 年 6 月 15 日 签署了《关于简化和协调海关程序的国际公约修正案议定书( 草案)》。中国海关采用的报关、查验、征税、放行等海关手续均符合国际通行做法。

With these new changes, the tasks of Customs with regard to legally levying taxes, striking at smuggling, export refunds, etc. will be further accentuated

伴随着这些新的变化，海关依法征税、打击走私、出口退税等方面的任务进一步加重。

Fiscal Measures. These relate to a country’s revenue and expenditure and include bud getting for a surplus by pruning its expenditure, levying high taxes extending, the areas of taxation, etc.

财政措施。这关系到一国财政收入和开支，包括削减开支而编制出有盈余的预算，扩大高征税的收税范围等。

Chinese Emperors’ "Justified" Right of Levying Taxes and Corvee-A Comparison with the Western Theory of Taxation

从“家天下论”看中国皇帝天经地义的征赋役权-兼与西方赋税理论的比较

The System of Levying Taxes in Early Han Dynasty Seen from the Bamboo Slips Unearthed at Zhangjiashan

从张家山竹简看汉初的赋税征课制度

But the Economic Development and Labor Affairs department refuses to confirm the government’s consideration of levying tax on employers of foreign domestic helpers

但经济发展暨劳工事务部门却拒绝证实政府未来考虑向雇主征收外籍佣工税。

Article 84. Administration of the levying and collection of agricultural tax, pastoral tax, cultivated land usage tax and deed tax shall be handled with reference to the relevant provisions of the Tax Administration Law. shall be stipulated elsewhere.

第八十四条农业税、牧业税、耕地占用税、契税的征收管理，参照税收征管法有关规定执行，具体征收办法另行规定。

Article 2 The Tax Administration Law and these Detailed Rules shall apply to the administration of the levying and collection of the various types of taxes imposed by the taxation authorities. In a case not covered by the provisions of the Tax Administration Law and these Detailed Rules, matters shall be handled in accordance with the provisions of other relevant tax laws and administrative legislation.

第二条凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则;税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。

Article 63. In the case of reduction, exemption, or refunding of import duties and levying of import duties not paid, as well as levying of import duties on imported articles allowed for temporary entry, the related provisions of this set of regulations on levying of import duties on goods shall be referred to in the actual implementation.

第六十三条 进口税的减征、免征、补征、追征、退还以及对暂准进境物品征收进口税参照本条例对货物征收进口关税的有关规定执行。

Article 65. Provisions on levy of customs duties shall be applicable to the administration of levying of import links duties levied by the customs on behalf of another.

第六十五条 进口环节海关代征税的征收管理，适用关税征收管理的规定。

Article 38. In levying customs duties, late fees and others, the customs shall collect them in RMB.

第三十八条 海关征收关税、滞纳金等，应当按人民币计征。

Article 3 The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax payments shall be handled in accordance with the provisions of the Tax Administration Law and these Detailed Rules. A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.

第三条税收的开征、停征以及减税、免税、退税、补税，依照税收法律、行政法规的规定执行。税务机关有权拒绝执行与税收法律、行政法规相抵触的决定，并向上级税务机关报告。

Article 3. Clearance shall be given by the Customs, upon duty levying or exemption according to Customs provisions, to items and amounts of inbound luggage and articles within limits as prescribed in the attached "Table of Limits on Articles Carried into China by Chinese Citizens (Referred hereafter as "Table of Limits", see Appendix 1)if they are carried by Chinese citizens who have resided continuously outside China for a year or more before the date of entry.

第三条中国籍居民自出境之日起，至本次进境之日止，在境外连续居留时间满一年以上( 含一年)的，进境时携带的行李物品，在本规定所附《中国籍居民带进物品限量表》规定的物品、数量内，海关按规予以征税或者免税放行。

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 1 These Detailed Rules are formulated in accordance with the provisions of the Law of the PRC to Administer the Levying and Collection of Taxes (hereinafter referred to as the Tax Administration Law).

第一条根据《中华人民共和国税收征收管理法》( 以下简称税收征管法)的规定，制定本实施细则。

A Discussion of Levying Environment Pollution

对开征环境污染税的探讨

Rights Balance in Levying Rural Field Conditioned by No Privatization

非私有化条件下农村征地中的权益均衡

Judicial organs and administrative departments for industry and commerce at all levels shall fill out invoices uniformly printed by or printed under supervision of the financial department of central authority or of provincial government in collecting their all kinds of fees or fines; if they fail to do so, they will be deemed as illegal levying of fees or fines.

各级公、检、法、工商部门的各项收费、罚款，一律使用中央或省级财政部门统一印制或监制的票据，否则视同非法收费和罚款。

In levying customs duties, late fees, and others, the customs shall print and issue a certificate of payment of duties and the pattern of the certificate will be specified by the Customs General Administration.

海关征收关税、滞纳金等，应当制发缴款凭证，缴款凭证格式由海关总署规定。

reduction or exemption from paying duties, levying of duties not paid in the entirety, refunding of duties paid,

减征或者免征税款、补税、退税、

Levying "Educational Tax" Constitutes a Fundamental Choice in Ensuring Investment in Education

开征“教育税”是保证教育投资的根本选择

The Legal Analysis on Levying the Social Ensuring Tax

开征社会保障税的法律分析

The persons who may participate in one or more of the services referred to in subparagraphs (i)and (ii); and setting and levying fees and charges

可参与第(I)及(II)节所指的其中一项或超过一项服务的人;及厘定及征收各项费用

On the Theoretical Foundation and Important Significance of Levying Property Tax

论开征物业税的理论依据和重大意义

Studies on Land-Record System in Levying of Administrative Fee in China

论我国行政征缴中的土地备案制度

Controversies on the Legal Remedy for the Administrative Action of Levying Tax and Late Fee-On the Case Basis of a tax-levying Debate

论追缴税款、加收滞纳金之行政行为的法律救济途径-以一起税务行政纠纷案件为例

Those administrative charges to be levied upon enterprises and farmers should be collected according to the provisions of the Decision of the CPC Central Committee and the State Council on Curbing Acts of Indiscriminately Levying Fees， Fines on Enterprises or Transferring Resources from Enterprises in various forms of Apportionment，

面向企业和农民实施的行政性收费，分别按照《中共中央、国务院关于治理向企业乱收费、乱罚款和各种摊派等问题的决定》的规定执行。

The provinces, autonomous regions and municipalities directly under the Central Government threatened by floodwater may, for the purpose of strengthening the construction of flood control works and improving the capacity for flood control within their administrative regions and according to the relevant provisions of the State Council, stipulate the levying of a fee for construction, maintenance and administration of river course projects within flood control protected areas.

受洪水威胁的省、自治区、直辖市为加强本行政区域内防洪工程设施建设，提高防御洪水能力，按照国务院的有关规定，可以规定在防洪保护区范围内征收河道工程修建维护管理费。 

He noted that the Customs Tariff of China was a charge imposed on imported goods. The purpose of levying tariffs was twofold: (a)to regulate imports so as to promote and support domestic production; and (b)to serve as an important source of revenue for the treasury of the central government.

他指出，中国的关税是对进口货物征收的费用。征收关税的目的有两个:(a)通过关税调节进出口以促进和支持国内生产;及(b)作为中央政府财政的重要来源。