中华人民共和国外资企业法实施细则(二)
文章来源: 文章作者: 发布时间:2007-04-25 03:17 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
Chapter V Use of Site and the Site Use Fees

  Article 34 With expect to the site to be used by a foreign-capital enterprise, the local people's government at or above the county level in the place where the enterprise is to be located, shall make arrangements after examination and verification in the light of the local conditions.

  Article 35 A foreign-capital enterprise shall, within 30 days from the day the business licence is issued, go through the procedure for the use of land and obtain the land certificate by presenting the certificate of approval and the business licence to the land administration department under the local people's government at or above the county level in the place where the enterprise is to be located.

  Article 36 The land certificate shall be the legal instrument for the foreign-capital enterprise to use land. The foreign-capital enterprise within its term of operations, may not assign its land-use right without permission.

  Article 37 A foreign-capital enterprise shall, when obtaining the land certificate, pay its land use fee to the land administrative1 department in the place where the enterprise is located.

  Article 38 In case that a foreign-capital enterprise uses land that has already been developed, it shall pay the land development fee.

  The land development fee, as mentioned in the preceding paragraph, includes the expense for the requisition of land, the expense for the pulling down of houses and the settlement allowance, and the expense for the construction of basic installations that match the foreign-capital enterprise. The land development fee may be calculated and collected by the land development unit in a lump-sum, or by yearly instalments.

  Article 39 In case that a foreign-capital uses land that has not been developed, it may develop the land by itself, or it may entrust2 a department concerned in China to develop the land. The infrastructure3 construction shall be carried out under the unified4 arrangement of the local people's government at or above the county level in the place where the enterprise is to be located.

  Article 40 The standard for the calculation and collection of land use fee and land development fee shall be handled in accordance with the pertinent5 provisions of China.

  Article 41 The term for the use of land by a foreign-capital enterprise shall be the same as the approved operation period of the said enterprise.

  Article 42 A foreign-capital enterprise, besides obtaining the land-use right in accordance with the provisions of this Chapter, may also obtain the same right in accordance with the pertinent provisions of other Chinese laws and regulations.

  Chapter VI Purchasing and Marketing6

  Article 43 A foreign-capital enterprise shall formulate7 and execute its production and operation plans on its own; the said production and operation plans shall be submitted to the competent department in charge of the trade, in the place where the said enterprise is located, for the record.

  Article 44 A foreign-capital enterprise is entitled to make decisions for itself on the purchase, for its own use, of machinery8 and equipment, raw and processed materials, fuels, parts and components9, fittings, primary parts, means of transport, and articles for office use (hereinafter uniformly called “goods and materials”)。A foreign-capital enterprise shall, when purchasing goods and materials in China under the same conditions, enjoy the same treatment as enjoyed by the Chinese enterprises.

  Article 45 In case that a foreign-capital enterprise sells its products on the Chinese market, it shall conduct its sales in accordance with the approved sales proportion. In the event that sales of products on the Chinese market by a foreign-capital enterprise exceed the approved sales proportion, the case shall be subjected to the approval by the examining and approving organ.

  Article 46 A foreign-capital enterprise is entitled to export of its own accord, goods produced by itself; it may also appoint a Chinese foreign trade company or a company outside the territory of China to sell its goods on a commission basis. A foreign-capital enterprise is entitled to sell, of its own accord, the products produced by itself on the Chinese market in accordance with the approved sales proportion; it may also appoint a Chinese Commercial agency to sell its products on a commission basis.

  Article 47 Where machinery and equipment being assigned a fixed10 price and used by foreign investors12 as contributing investment require, according to the pertinent provisions of China, import licences, the foreign investors shall, on the strength of the approved inventory13 of equipment and goods and materials of the said enterprise to be imported, file an application directly, or through an agency entrusted14 by them, with the licence-issuing organ for obtaining due import licences.

  Where a foreign-capital enterprise has to import, in accordance with the approved scope of business, goods and materials for its own use and needed by its production and if, according to the pertinent provisions of China, it is necessary for the said enterprise to obtain import licences, it shall work out an annual plan for importation, and apply, every six months, to the licence-issuing organ for the licences. With respect to products to be exported by a foreign-capital enterprise, if, according to the pertinent provisions of China, it is necessary for the said enterprise to obtain an export licence, it shall work out an annual plan for exportation, and apply, every six months, to the licence-issuing organ for the licence.

  Article 48 The prices of the goods and materials and technological15 labour service imported by a foreign-capital enterprise shall not be higher than the normal prices of similar goods and materials and technological labour service on the international market at the time. The price of export products produced by a foreign-capital enterprise shall be fixed by the enterprise itself with reference to the international market prices at the time, but the prices must not be lower than the reasonable export prices.

  With respect to the evasion16 of tax by using such methods as importing at high prices while exporting at low prices, the tax authorities shall have the power, in accordance with the pertinent provisions of the tax law, to investigate the legal responsibilities therefor. The pricing of products to be sold by a foreign-capital enterprise on the Chinese market in accordance with the approved sales proportion shall be governed by the pertinent provisions of China concerning the administration of prices. The pricing mentioned in the preceding paragraph shall be reported to the administrative authorities for prices and the tax authorities for the record, and shall be placed under their supervision17.

  Article 49 A foreign-capital enterprise shall provide statistical18 data and submit statistical statements to the departments concerned in accordance with the provisions in the Statistics Law of the People's Republic of China and the relevant provisions of China concerning the statistical system for the utilization19 of foreign capital.

  Chapter VII Taxation20

  Article 50 A foreign-capital enterprise shall pay taxes and duties in accordance with the provisions of Chinese laws and regulations.

  Article 51 The workers and staff members of a foreign-capital enterprise shall pay individual income tax in accordance with the provisions of Chinese laws and regulations.

  Article 52 The following goods and materials imported by a foreign-capital enterprise shall be exempted21 from Customs duties and consolidated22 industrial and commercial tax:

  (1) the machinery and equipment, parts and components, building materials as well as other materials used as investment by the foreign investor11 and needed for construction, as well as the installation and reinforcement of machinery;

  (2) the machinery and equipment, parts and components, means of communications and transportation for use in production, and equipment for use in production and management, imported, for their own use, by a foreign-capital enterprise with the funds included in the total amount of investment;

  (3) the raw materials and processed materials, auxiliary23 materials, primary parts, parts and components, and articles and materials for packaging imported by a foreign-capital enterprise for the production of export products.

  In the event that the imported goods and materials, as mentioned in the preceding paragraph, are resold within the territory of China, or are used in the production of products to be sold within the territory of China, the foreign-capital enterprise concerned shall pay the taxes or make up the taxes in accordance with the provisions of the tax law of China.

  Article 53 The export commodities produced by a foreign-capital enterprise, except those whose exportation is restricted by China, shall be exempted form Customs duties and consolidated industrial and commercial tax in accordance with the tax law of China.

  Chapter VIII Control of Foreign Exchange

  Article 54 Foreign exchange affairs of a foreign-capital enterprise shall be handled in accordance with the pertinent laws and regulations of China concerning foreign exchange control.

  Article 55 A foreign-capital enterprise shall, on the strength of the business licence issued by the administrative department for industry and commerce, open an account at a bank which may handle foreign exchange business within the territory of China, and its receipts and payments in foreign exchange shall be subject to the supervision by the interested bank. The foreign exchange revenue of a foreign-capital enterprise shall be deposited in the foreign exchange account of the bank where it has opened an account; and the foreign exchange expenses shall be paid from the foreign exchange account.

  Article 56 A foreign-capital enterprise shall achieve by itself the balance of revenues and expenditures25 in foreign exchange.

  In the event that a foreign-capital enterprise is unable to strike by itself the balance between revenues and expenditure24 in foreign exchange, the foreign investor shall indicate it clearly in the application for the establishment of the enterprise, and put forward a specific plan for solving the problem; the examining and approving organ shall give a reply after consultation26 with departments concerned.

  In the event that the foreign investor has indicated in the application for the establishment of the foreign-capital enterprise, that the balance of revenues and expenditure in foreign exchange would be achieved by itself, no government department shall be responsible for the solution of the balance problem of revenues and expenditure in foreign exchange for the said enterprise.

  With respect to products, manufactured by a foreign-capital enterprise, urgently needed in China, capable of replacing similar imported goods, and permitted to be sold in China, the payments may be made in foreign exchange, subject to the approval by the Chinese administrative department for foreign exchange control.

  Article 57 In case that a foreign-capital enterprise has the necessity to open a foreign exchange account at a bank outside the territory of China to meet the needs of production and business operations, the case shall be submitted to the Chinese administrative department for foreign exchange control for approval and, in accordance with the provisions of the Chinese administrative department for foreign exchange control, regular reports on the conditions of revenues and expenditures in foreign exchange and statements of account shall be submitted.

  Article 58 The wages and salaries as well as other rightful earnings27 in foreign exchange of foreign workers and staff members and of those from Hong Kong, Macao and Taiwan working in a foreign-capital enterprise may be remitted29 freely out of the country after taxes have been paid in accordance with the provisions of the Chinese tax law.

  Chapter IX Financial Affairs and Accounting30

  Article 59 A foreign-capital enterprise shall, in accordance with Chinese laws, regulations and the provisions of financial organs, set up financial and accounting systems, which shall be reported, for the record, to the financial departments and the tax authorities at the place where the enterprise is located.

  Article 60 The fiscal31 year of a foreign-capital enterprise shall begin from January 1 and end on December 31 of Gregorian calendar.

  Article 61 Reserve funds and bonus and welfare funds for workers and staff members shall be withdrawn32 from the profits after a foreign-capital enterprise has paid income tax in accordance with the provisions of the Chinese tax law.

  The proportion of reverse funds to be withdrawn shall not be lower than 10% of the total amount of profits after payment of tax; the withdrawal33 of reserve funds may be stopped when the total cumulative34 reserve has reached 50% of the registered capital. The proportion of bonus and welfare funds for workers and staff members to be withdrawn shall be determined35 by the foreign-capital enterprise of its own accord.

  In the event that deficits36 of previous fiscal years of a foreign-capital enterprise have not been made up, it may not distribute the profits, while the undistributed profits of previous fiscal years may be distributed together with the distributable profits of the current fiscal year.

  Article 62 Accounting vouchers37, account books and accounting statements made by a foreign-capital enterprise shall be written in the Chinese language; if they are written in a foreign language, notes in the Chinese language are required.

  Article 63 Business accounting of a foreign-capital enterprise shall be conducted independently. The annual accounting statements and liquidation38 accounting statements of a foreign-capital enterprise shall be prepared in accordance with the provisions of the Chinese competent departments for financial and tax affairs. If accounting statements are prepared in foreign currencies, accounting statements in which the foreign currencies are converted into Renminbi (RMB) shall be prepared at the same time. The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise shall be verified by a Chinese registered accountant, who shall submit a verification report.

  The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise, as stipulated39 in the second and third paragraphs of this Article, together with the verification report prepared by a Chinese registered accountant, shall be submitted, within a prescribed time limit, to the Chinese competent departments for financial and tax affairs and also to the examining and approving organ and the administrative department for industry and commerce for the record.

  Article 64 The foreign investor may engage Chinese or foreign accounting personnel to consult the account books of a foreign-capital enterprise, and the expenses thus entailed40 shall be borne by the foreign investor.

  Article 65 A foreign-capital enterprise shall submit its annual statement of assets and liabilities and annual statement of profit and loss to the competent departments for financial and tax affairs, and also to the examining and approving organ as well as the administrative department for industry and commerce for the record.

  Article 66 A foreign-capital enterprise shall set up account books at the place where the said enterprise is located, and shall receive supervision of the competent departments for financial and tax affairs. With respect to any foreign-capital enterprise which violates the provisions in the preceding paragraph, the competent departments for financial and tax affairs may impose a fine, and the administrative department for industry and commerce may order to suspend its business operations or revoke41 its business licence.

  Chapter X Workers and Staff Members

  Article 67 In case that a foreign-capital enterprise employs workers and staff members within the territory of China, both the enterprise and the workers and staff members shall, in accordance with the Chinese laws and regulations, conclude and sign a labour contract. Matters as employment, dismissal, salaries and wages, welfare, labour protection and labour insurance shall be clearly stipulated in the contract. Foreign-capital enterprises may not hire child labourers.

  Article 68 A foreign-capital enterprise shall be responsible for the vocational and technical training of its workers and staff members, and shall set up a check-up and appraisal42 system, so that workers and staff members are capable of meeting the needs of the enterprise's production and development in terms of production and managerial skills.

  Chapter XI Trade Union

  Article 69 The workers and staff members of a foreign-capital enterprise shall have the right to set up a grass-roots trade union organization and carry out trade union activities in accordance with the provisions of the Trade Union Law of the People's Republic of China.

  Article 70 The trade union in a foreign-capital enterprise shall represent the interests of workers and staff members, and have the right to conclude labour contracts with the enterprise on their behalf, and to supervise the execution of the labour contracts.

  Article 71 The basic tasks of the trade union in a foreign-capital enterprise shall be as follows: to safeguard the lawful43 rights and interests of workers and staff members in accordance with the provisions of Chinese laws and regulations, and to assist the enterprise in the rational arrangements and use of welfare and bonus funds for the workers and staff members; to organize workers and staff members in carrying on political study, in learning scientific, technical and professional knowledge, in carrying out cultural, artistic44 and sports activities; to educate workers and staff members in complying with labour discipline and in striving to fulfil various economic tasks of the enterprise. When a foreign-capital enterprise holds discussions on problems concerning the commendation and punishment of workers and staff members, the wage system, welfare benefits, labour protection and labour insurance, representatives of the trade union shall have the right to attend the discussions as nonvoting attendants. A foreign-capital enterprise shall listen to the opinions of the trade union, and win its cooperation.

  Article 72 A foreign-capital enterprise shall give an active support to the work of the trade union of the enterprise, and, in accordance with the provisions of the Trade Union Law of the People's Republic of China, provide the trade union organization with the necessary houses and equipment for handling trade union work, holding meetings, and conducting such collective undertakings45 as welfare benefits, and sports activities for workers and staff members. Every month, the enterprise shall appropriate a sum equal to 2% of the actual total amount of wages and salaries of workers and staff members to the trade union as outlay46, and the trade union of the enterprise shall use this sum of money in accordance with the measures for the administration of trade union outlay, as formulated47 by the All-China Federation48 of Trade Unions.

  Chapter XII Term of Operations, Termination and Liquidation

  Article 73 The term of operations of a foreign-capital enterprise shall be proposed by the foreign investor in the written application for the establishment of the enterprise in the light of the specific conditions of different enterprises, and shall be subjected to the approval by the examining and approving organ.

  Article 74 The term of operations of a foreign-capital enterprise shall be calculated from the day when the business licence is issued.

  In the event that the term of operations of a foreign-capital enterprise has to be extended upon its expiration49, the enterprise shall, 180 days before the expiration of the term of operations, file an application for the extension of the term of operations with the examining and approving organ. The examining and approving organ shall, within 30 days from the day of receiving the application, determine whether to approve or disapprove50 the extension.

  The foreign-capital enterprise shall, after obtaining the approval for an extension of its term of operations and within 30 days of receiving the approval for the extension, go through the procedure for the change of registration51 with the administrative department for industry and commerce.

  Article 75 A foreign-capital enterprise that falls under one of the Following circumstances shall terminate its business operations:

  (1) the term of operations expires;

  (2) the foreign investor decides to dissolve it because of poor operation and management resulting in serious losses;

  (3) business cannot be carried on because of heavy losses as a result of natural disasters, wars or other force majeure;

  (4) bankruptcy52

  (5) disbanded by law because it has violated Chinese laws and regulations or jeopardized53 social and public interests;

  (6) other causes for dissolution, as stipulated in the enterprise's articles of association, have occurred.

  If a foreign-capital enterprise falls under any of the circumstances as stipulated in Items (2), (3) and (4) of the preceding paragraph, it shall submit, of its own accord, an application for the termination of business operations to the examining and approving organ for verification and approval. The date of approval after verification by the examining and approving organ shall be the date of the said enterprise's termination.

  Article 76 In case that a foreign-capital enterprise terminates its business operations in accordance with the provisions in Items (1), (2), (3) and (6) of Article 75, the enterprise shall, make a public announcement and notify the creditors54; and, it shall, within 15 days from the day of the public termination announcement for liquidation, the principles of liquidation, and the candidates for the liquidation committee to the examining and approving organ for verification and approval before liquidation is carried out.

  Article 77 The liquidation committee shall be composed of the legal representatives of the foreign-capital enterprise, the representatives of the creditors, the representatives from the competent authorities concerned; Chinese registered accountants and lawyers shall be engaged in the liquidation. Priority shall be given to the payment of expenses for liquidation made from the existing property of the foreign-capital enterprise.

  Article 78 The liquidation committee shall execute the following functions and powers:

  (1) to convene55 a meeting of creditors;

  (2) to take over and liquidate56 the property of the enterprise in question, and to prepare the statement of assets and liabilities and the inventory of property;

  (3) to propose a basis for the valuation and computation of the property of the enterprise in question;

  (4) to work out a liquidation plan;

  (5) to recover creditors' rights and to pay the debts;

  (6) to receive the payments from shareholders57 which have not yet been made;

  (7) to distribute the remaining property;

  (8) to represent the foreign-capital enterprise in bringing a suit or responding to a suit.

  Article 79 Prior to the conclusion of the liquidation of foreign-capital enterprise, the foreign investor shall not remit28 or carry the said enterprise's unds out of the territory of China, nor dispose of the enterprise's property privately58. If, upon the conclusion of the liquidation of a foreign-capital enterprise, its net assets and remaining property exceed its registered capital, the excess portion shall be regarded as profit on which income tax shall be imposed in accordance with the Chinese tax law.

  Article 80 Upon the conclusion of the liquidation of a foreign-capital enterprise, it shall go through the procedures for the cancellation59 of registration with the administrative department for industry and commerce, and to hand in the business licence for cancellation.

  Article 81 While disposing of the assets and properties of a foreign-capital enterprise, Chinese enterprises or other economic organizations shall, under equal conditions, have the priority in purchasing the aforesaid assets and properties.

  Article 82 In case that a foreign-capital enterprise terminates its business operations in accordance with the provisions in Item (4) of Article 75, its liquidation shall be carried out with reference to the pertinent laws and regulations of China. In case that a foreign-capital enterprise terminates its business operations in accordance with the provisions in Item (5) of Article 75, its liquidation shall be carried out in accordance with the pertinent provisions of China.

  Chapter XIII Supplementary60 Provisions

  Article 83 With respect to the various categories of insurance for a foreign-capital enterprise, it shall take out insurance from insurance companies within the territory of China.

  Article 84 If a foreign-capital enterprise concludes economic contracts with any other Chinese enterprise or economic organization, the Economic Contract Law of the People's Republic of China shall be applied61.

  If a foreign-capital enterprise concludes economic contracts with any foreign company, enterprise or individual, the Law of the People's Republic of China on Economic Contracts Involving Foreign Interests shall be applied.

  Article 85 Cases concerning the establishment, in China's mainland, of enterprises, the capital of which is owned solely62 by the companies, enterprises, and other economic organizations or individuals in the regions of Hong Kong, Macao or Taiwan, or by Chinese citizens residing in foreign countries, shall be handled with reference to these Rules.

  Article 86 Foreign workers and staff members, and workers and staff members from Hong Kong, Macao and Taiwan, who are working in a foreign-capital enterprise, may carry into the country means of transport and articles for daily use that are within reasonable quantities and for their own use, and they shall go through the import procedures in accordance with pertinent provisions of China.

  Article 87 The right to interpret these Rules shall reside in the Ministry63 of Foreign Economic Relations and Trade.

  Article 88 These Rules shall go into effect as of the date of promulgation



点击收听单词发音收听单词发音  

1 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
2 entrust JoLxh     
v.信赖,信托,交托
参考例句:
  • I couldn't entrust my children to strangers.我不能把孩子交给陌生人照看。
  • They can be entrusted to solve major national problems.可以委托他们解决重大国家问题。
3 infrastructure UbBz5     
n.下部构造,下部组织,基础结构,基础设施
参考例句:
  • We should step up the development of infrastructure for research.加强科学基础设施建设。
  • We should strengthen cultural infrastructure and boost various types of popular culture.加强文化基础设施建设,发展各类群众文化。
4 unified 40b03ccf3c2da88cc503272d1de3441c     
(unify 的过去式和过去分词); 统一的; 统一标准的; 一元化的
参考例句:
  • The teacher unified the answer of her pupil with hers. 老师核对了学生的答案。
  • The First Emperor of Qin unified China in 221 B.C. 秦始皇于公元前221年统一中国。
5 pertinent 53ozF     
adj.恰当的;贴切的;中肯的;有关的;相干的
参考例句:
  • The expert made some pertinent comments on the scheme.那专家对规划提出了一些中肯的意见。
  • These should guide him to pertinent questions for further study.这些将有助于他进一步研究有关问题。
6 marketing Boez7e     
n.行销,在市场的买卖,买东西
参考例句:
  • They are developing marketing network.他们正在发展销售网络。
  • He often goes marketing.他经常去市场做生意。
7 formulate L66yt     
v.用公式表示;规划;设计;系统地阐述
参考例句:
  • He took care to formulate his reply very clearly.他字斟句酌,清楚地做了回答。
  • I was impressed by the way he could formulate his ideas.他陈述观点的方式让我印象深刻。
8 machinery CAdxb     
n.(总称)机械,机器;机构
参考例句:
  • Has the machinery been put up ready for the broadcast?广播器材安装完毕了吗?
  • Machinery ought to be well maintained all the time.机器应该随时注意维护。
9 components 4725dcf446a342f1473a8228e42dfa48     
(机器、设备等的)构成要素,零件,成分; 成分( component的名词复数 ); [物理化学]组分; [数学]分量; (混合物的)组成部分
参考例句:
  • the components of a machine 机器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在实验室中化学老师常把化合物分解为各种成分。
10 fixed JsKzzj     
adj.固定的,不变的,准备好的;(计算机)固定的
参考例句:
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗?
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定,我们就不应该随意改变。
11 investor aq4zNm     
n.投资者,投资人
参考例句:
  • My nephew is a cautious investor.我侄子是个小心谨慎的投资者。
  • The investor believes that his investment will pay off handsomely soon.这个投资者相信他的投资不久会有相当大的收益。
12 investors dffc64354445b947454450e472276b99     
n.投资者,出资者( investor的名词复数 )
参考例句:
  • a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子
  • a cash bonanza for investors 投资者的赚钱机会
13 inventory 04xx7     
n.详细目录,存货清单
参考例句:
  • Some stores inventory their stock once a week.有些商店每周清点存货一次。
  • We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。
14 entrusted be9f0db83b06252a0a462773113f94fa     
v.委托,托付( entrust的过去式和过去分词 )
参考例句:
  • He entrusted the task to his nephew. 他把这任务托付给了他的侄儿。
  • She was entrusted with the direction of the project. 她受委托负责这项计划。 来自《简明英汉词典》
15 technological gqiwY     
adj.技术的;工艺的
参考例句:
  • A successful company must keep up with the pace of technological change.一家成功的公司必须得跟上技术变革的步伐。
  • Today,the pace of life is increasing with technological advancements.当今, 随着科技进步,生活节奏不断增快。
16 evasion 9nbxb     
n.逃避,偷漏(税)
参考例句:
  • The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
  • The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。
17 supervision hr6wv     
n.监督,管理
参考例句:
  • The work was done under my supervision.这项工作是在我的监督之下完成的。
  • The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
18 statistical bu3wa     
adj.统计的,统计学的
参考例句:
  • He showed the price fluctuations in a statistical table.他用统计表显示价格的波动。
  • They're making detailed statistical analysis.他们正在做具体的统计分析。
19 utilization Of0zMC     
n.利用,效用
参考例句:
  • Computer has found an increasingly wide utilization in all fields.电子计算机已越来越广泛地在各个领域得到应用。
  • Modern forms of agricultural utilization,have completely refuted this assumption.现代农业利用形式,完全驳倒了这种想象。
20 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
21 exempted b7063b5d39ab0e555afef044f21944ea     
使免除[豁免]( exempt的过去式和过去分词 )
参考例句:
  • His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
  • Her illness exempted her from the examination. 她因病而免试。
22 consolidated dv3zqt     
a.联合的
参考例句:
  • With this new movie he has consolidated his position as the country's leading director. 他新执导的影片巩固了他作为全国最佳导演的地位。
  • Those two banks have consolidated and formed a single large bank. 那两家银行已合并成一家大银行。
23 auxiliary RuKzm     
adj.辅助的,备用的
参考例句:
  • I work in an auxiliary unit.我在一家附属单位工作。
  • The hospital has an auxiliary power system in case of blackout.这家医院装有备用发电系统以防灯火管制。
24 expenditure XPbzM     
n.(时间、劳力、金钱等)支出;使用,消耗
参考例句:
  • The entry of all expenditure is necessary.有必要把一切开支入账。
  • The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。
25 expenditures 2af585403f5a51eeaa8f7b29110cc2ab     
n.花费( expenditure的名词复数 );使用;(尤指金钱的)支出额;(精力、时间、材料等的)耗费
参考例句:
  • We have overspent.We'll have to let up our expenditures next month. 我们已经超支了,下个月一定得节约开支。 来自《简明英汉词典》
  • The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》
26 consultation VZAyq     
n.咨询;商量;商议;会议
参考例句:
  • The company has promised wide consultation on its expansion plans.该公司允诺就其扩展计划广泛征求意见。
  • The scheme was developed in close consultation with the local community.该计划是在同当地社区密切磋商中逐渐形成的。
27 earnings rrWxJ     
n.工资收人;利润,利益,所得
参考例句:
  • That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
  • Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。
28 remit AVBx2     
v.汇款,汇寄;豁免(债务),免除(处罚等)
参考例句:
  • I hope you'll remit me the money in time.我希望你能及时把钱汇寄给我。
  • Many immigrants regularly remit money to their families.许多移民定期给他们的家人汇款。
29 remitted 3b25982348d6e76e4dd90de3cf8d6ad3     
v.免除(债务),宽恕( remit的过去式和过去分词 );使某事缓和;寄回,传送
参考例句:
  • She has had part of her sentence remitted. 她被免去部分刑期。 来自《简明英汉词典》
  • The fever has remitted. 退烧了。 来自《现代英汉综合大词典》
30 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
31 fiscal agbzf     
adj.财政的,会计的,国库的,国库岁入的
参考例句:
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
  • The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。
32 withdrawn eeczDJ     
vt.收回;使退出;vi.撤退,退出
参考例句:
  • Our force has been withdrawn from the danger area.我们的军队已从危险地区撤出。
  • All foreign troops should be withdrawn to their own countries.一切外国军队都应撤回本国去。
33 withdrawal Cfhwq     
n.取回,提款;撤退,撤军;收回,撤销
参考例句:
  • The police were forced to make a tactical withdrawal.警方被迫进行战术撤退。
  • They insisted upon a withdrawal of the statement and a public apology.他们坚持要收回那些话并公开道歉。
34 cumulative LyYxo     
adj.累积的,渐增的
参考例句:
  • This drug has a cumulative effect.这种药有渐增的效力。
  • The benefits from eating fish are cumulative.吃鱼的好处要长期才能显现。
35 determined duszmP     
adj.坚定的;有决心的
参考例句:
  • I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
  • He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。
36 deficits 08e04c986818dbc337627eabec5b794e     
n.不足额( deficit的名词复数 );赤字;亏空;亏损
参考例句:
  • The Ministry of Finance consistently overestimated its budget deficits. 财政部一贯高估预算赤字。 来自《简明英汉词典》
  • Many of the world's farmers are also incurring economic deficits. 世界上许多农民还在遭受经济上的亏损。 来自辞典例句
37 vouchers 4f649eeb2fd7ec1ef73ed951059af072     
n.凭证( voucher的名词复数 );证人;证件;收据
参考例句:
  • These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。
  • This time we were given free vouchers to spend the night in a nearby hotel. 这一次我们得到了在附近一家旅馆入住的免费券。 来自英语晨读30分(高二)
38 liquidation E0bxf     
n.清算,停止营业
参考例句:
  • The bankrupt company went into liquidation.这家破产公司停业清盘。
  • He lost all he possessed when his company was put into liquidation.当公司被清算结业时他失去了拥有的一切。
39 stipulated 5203a115be4ee8baf068f04729d1e207     
vt.& vi.规定;约定adj.[法]合同规定的
参考例句:
  • A delivery date is stipulated in the contract. 合同中规定了交货日期。
  • Yes, I think that's what we stipulated. 对呀,我想那是我们所订定的。 来自辞典例句
40 entailed 4e76d9f28d5145255733a8119f722f77     
使…成为必要( entail的过去式和过去分词 ); 需要; 限定继承; 使必需
参考例句:
  • The castle and the land are entailed on the eldest son. 城堡和土地限定由长子继承。
  • The house and estate are entailed on the eldest daughter. 这所房子和地产限定由长女继承。
41 revoke aWYxX     
v.废除,取消,撤回
参考例句:
  • The university may revoke my diploma.大学可能吊销我的毕业证书。
  • The government revoked her husband's license to operate migrant labor crews.政府撤销了她丈夫管理外来打工人群的许可证。
42 appraisal hvFzt     
n.对…作出的评价;评价,鉴定,评估
参考例句:
  • What's your appraisal of the situation?你对局势是如何评估的?
  • We need to make a proper appraisal of his work.对于他的工作我们需要做出适当的评价。
43 lawful ipKzCt     
adj.法律许可的,守法的,合法的
参考例句:
  • It is not lawful to park in front of a hydrant.在消火栓前停车是不合法的。
  • We don't recognised him to be the lawful heir.我们不承认他为合法继承人。
44 artistic IeWyG     
adj.艺术(家)的,美术(家)的;善于艺术创作的
参考例句:
  • The picture on this screen is a good artistic work.这屏风上的画是件很好的艺术品。
  • These artistic handicrafts are very popular with foreign friends.外国朋友很喜欢这些美术工艺品。
45 undertakings e635513464ec002d92571ebd6bc9f67e     
企业( undertaking的名词复数 ); 保证; 殡仪业; 任务
参考例句:
  • The principle of diligence and frugality applies to all undertakings. 勤俭节约的原则适用于一切事业。
  • Such undertakings require the precise planning and foresight of military operations. 此举要求军事上战役中所需要的准确布置和预见。
46 outlay amlz8A     
n.费用,经费,支出;v.花费
参考例句:
  • There was very little outlay on new machinery.添置新机器的开支微乎其微。
  • The outlay seems to bear no relation to the object aimed at.这费用似乎和预期目的完全不相称。
47 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
48 federation htCzMS     
n.同盟,联邦,联合,联盟,联合会
参考例句:
  • It is a federation of 10 regional unions.它是由十个地方工会结合成的联合会。
  • Mr.Putin was inaugurated as the President of the Russian Federation.普京正式就任俄罗斯联邦总统。
49 expiration bmSxA     
n.终结,期满,呼气,呼出物
参考例句:
  • Can I have your credit card number followed by the expiration date?能告诉我你的信用卡号码和它的到期日吗?
  • This contract shall be terminated on the expiration date.劳动合同期满,即行终止。
50 disapprove 9udx3     
v.不赞成,不同意,不批准
参考例句:
  • I quite disapprove of his behaviour.我很不赞同他的行为。
  • She wants to train for the theatre but her parents disapprove.她想训练自己做戏剧演员,但她的父母不赞成。
51 registration ASKzO     
n.登记,注册,挂号
参考例句:
  • Marriage without registration is not recognized by law.法律不承认未登记的婚姻。
  • What's your registration number?你挂的是几号?
52 bankruptcy fPoyJ     
n.破产;无偿付能力
参考例句:
  • You will have to pull in if you want to escape bankruptcy.如果你想避免破产,就必须节省开支。
  • His firm is just on thin ice of bankruptcy.他的商号正面临破产的危险。
53 jeopardized accbc5f810050021e69367411f107008     
危及,损害( jeopardize的过去式和过去分词 )
参考例句:
  • The soldier jeopardized his life to save his comrade. 这个士兵冒生命的危险救他的同志。
  • The occasional failed project or neglected opportunity does not jeopardized overall progress. 偶然失败的项目或失误的机会并没有影响总的进展。
54 creditors 6cb54c34971e9a505f7a0572f600684b     
n.债权人,债主( creditor的名词复数 )
参考例句:
  • They agreed to repay their creditors over a period of three years. 他们同意3年内向债主还清欠款。 来自《简明英汉词典》
  • Creditors could obtain a writ for the arrest of their debtors. 债权人可以获得逮捕债务人的令状。 来自《简明英汉词典》
55 convene QpSzZ     
v.集合,召集,召唤,聚集,集合
参考例句:
  • The Diet will convene at 3p.m. tomorrow.国会将于明天下午三点钟开会。
  • Senior officials convened in October 1991 in London.1991年10月,高级官员在伦敦会齐。
56 liquidate I3OyM     
v.偿付,清算,扫除;整理,破产
参考例句:
  • A unanimous vote was taken to liquidate the company.全体投票一致通过停业清理公司。
  • They have not hesitated in the past to liquidate their rivals.过去他们曾毫不犹豫地铲除对手。
57 shareholders 7d3b0484233cf39bc3f4e3ebf97e69fe     
n.股东( shareholder的名词复数 )
参考例句:
  • The meeting was attended by 90% of shareholders. 90%的股东出席了会议。
  • the company's fiduciary duty to its shareholders 公司对股东负有的受托责任
58 privately IkpzwT     
adv.以私人的身份,悄悄地,私下地
参考例句:
  • Some ministers admit privately that unemployment could continue to rise.一些部长私下承认失业率可能继续升高。
  • The man privately admits that his motive is profits.那人私下承认他的动机是为了牟利。
59 cancellation BxNzQO     
n.删除,取消
参考例句:
  • Heavy seas can cause cancellation of ferry services.海上风浪太大,可能须要取消渡轮服务。
  • Her cancellation of her trip to Paris upset our plan.她取消了巴黎之行打乱了我们的计划。
60 supplementary 0r6ws     
adj.补充的,附加的
参考例句:
  • There is a supplementary water supply in case the rain supply fails.万一主水源断了,我们另外有供水的地方。
  • A supplementary volume has been published containing the index.附有索引的增补卷已经出版。
61 applied Tz2zXA     
adj.应用的;v.应用,适用
参考例句:
  • She plans to take a course in applied linguistics.她打算学习应用语言学课程。
  • This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。
62 solely FwGwe     
adv.仅仅,唯一地
参考例句:
  • Success should not be measured solely by educational achievement.成功与否不应只用学业成绩来衡量。
  • The town depends almost solely on the tourist trade.这座城市几乎完全靠旅游业维持。
63 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
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