税务行政复议规则(暂行) Decree of the State Administration
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国家税务总局令8号

颁布日期:20040224  实施日期:20040501  颁布单位:国家税务总局

  Rules on Taxation1 Administrative2 Review (interim3) , deliberated and adopted at the first executive meeting of the State Administration of Taxation on January 17th, 2004, are hereby promulgated4 and shall be put in force as of May 1st, 2004.

  Xie Xuren, Director of the State Administration of Taxation

  February 24th, 2004

  Rules for Taxation Administrative Review (interim)

  Chapter I General Provisions

  Article 1 With a view to preventing and rectifying5 the violations6 of laws or specific improper7 administrative actions of the tax authorities, protecting the legal rights and interests of taxpayers8 and other interested parties, and ensuring and supervising the tax authorities to lawfully10 exercise their mandate11 the current Rules are formulated12 in accordance with the Law of the People's Republic of China on Administrative Review, the Law of the People's Republic of China on the Administration of Tax Collection and other relevant regulations.

  Article 2 Taxpayers and other interested parties who believe their legal rights and interests have been infringed13 by a specific administrative action of a tax authority, may apply for review to the taxation administrative review authority in accordance with legal procedures. The Rules are applicable to taxation administrative review authorities in accepting the application for review and in making decisions on administrative review.

  Article 3 The tax administrative review authority referred to in the Rules (hereinafter referred to as the review authority) are those tax authorities that lawfully investigate and make administrative review decisions on specific administrative actions after receiving applications for review.

  Article 4 Agencies of the review authorities in charge of taxation legal affairs (hereinafter referred to as legal affairs agencies) shall shoulder the specific responsibility of administrative review and perform the following duties:

  (1) Accepting the application for administrative review;

  (2) Investigating and searching for evidence from relevant organizations and persons, consulting documents and materials;

  (3) Examining whether a specific administrative action under a review application is lawful9 and proper and drafting an administrative review decision.

  (4) Handling or transferring examination applications listed in Article 9 of the Rules;

  (5) In accordance with the prescribed jurisdiction14 and procedures, putting forward proposals for handling actions violating the Administrative Review Law and the Rules;

  (6) Handling matters for responding to administrative lawsuits16 lodged18 because of objections to administrative review decisions;

  (7) Examining and supervising the administrative review work of tax authorities at lower levels;

  (8) Handling compensation issues as result of the administrative review cases;

  (9) Collecting statistics, making reports and keeping files for administrative review, lawsuits and compensation cases.

  Tax authorities at all levels shall establish sound legal affairs agencies and assign fulltime clerks in charge of administrative review and corresponding lawsuits to ensure smooth progress of the work.

  Article 5 In performing the administrative review duties, the review authorities shall fortify19 the awareness20 of responsibility and service, establish the concept of rule-based administration, follow the principles of legitimacy21impartiality22, transparency, timeliness and convenience for the people, adhere to correcting errors if any, cleave23 to laws, and ensure the correct implementation24 of the laws and regulations.

  Article 6 If taxpayers and other parties concerned disagree to tax administrative review decisions, they may bring administrative lawsuits to the people's courts in accordance with the Law on Administrative Procedures.

  Article 7 Expenses incurred25 in administrative review and litigation in the tax authorities at all levels shall be covered by administrative budget.

  Chapter II Scope of Taxation-related Administrative Review

  Article 8 The review authorities shall accept applications for administrative review as a result of objections to any of the following specific administrative actions:

  (1) Tax collection by the tax authorities, including specific administrative actions such as confirming the taxable entities26, taxable items, scope of taxation, tax reduction, exemption27 and refund28, applicable tax rate, tax base, intermediate links of taxation, time limit for tax payment and tax collection methods as well as tax collection, imposing29 fines on tax owed, actions of withholding31 agents, and tax collection by agents entrusted33 by tax authorities.

  (2) Measures taken by the tax authorities to guarantee the tax revenue:

  (a) Written notification to banks or other financial institutions to temporarily freeze an account;

  (b) Seizing or detaining commodities, goods or other property.

  (3) Failure to timely withdraw tax revenue guarantee measures by the tax authorities which results in infringement34 of the legal rights and interests of taxpayers;

  (4) Mandatory35 enforcement measures taken by the tax authorities:

  (a) Written notifications to banks or other financial organizations to withhold30 tax payments from deposits of the concerned parties;

  (b) Selling or auctioning36 the seized or detained commodities, goods or other properties.

  (5) Administrative penalty imposed by the tax authorities:

  (a) fines;

  (b) confiscation37 of properties and illegal income;

  (c) depriving the right of getting export tax refund.

  (6) The actions of the tax authorities in refusing to lawfully handle a matter or to give a reply:

  (a) Refusing to approve tax reductions and exemptions38 or export tax refund;

  (b) Refusing to credit the tax;

  (c) Refusing to rebate39 tax;

  (d) Refusing to issue tax registration40 certificate or sell invoices41

  (e) Refusing to issue tax payment vouchers42 and receipts;

  (f) Refusing to identify the normal value-added tax payers;

  (g) Refusing to approve deferred43 tax declaration, and deferred tax payment.

  (7) The actions of the tax authorities in disqualifying the general VAT44 payers;

  (8) The actions of the tax authorities in capturing and stopping selling invoices;

  (9) The actions of the tax authorities in ordering the taxpayers to present tax payment guarantees or not to lawfully confirm the validity of their tax payment guarantees.

  (10) The actions of the tax authorities in refusing to lawfully grant awards to tax evasion46 reporters.

  (11) Decision of the tax authorities of notifying the border exit department to prevent exit of border.

  (12) Other specific administrative actions of the tax authorities.

  Article 9 Any taxpayers or other parties concerned believing that the following basis for the specific administrative actions of the tax authorities are illegal may apply to the review authorities for examining these basis when applying for the administrative review of the specific administrative actions:

  (1) The rules of the State Administration of Taxation and other departments of the State Council:

  (2) The rules of the tax authorities at other levels;

  (3) The rules of the local people's governments;

  (4) The rules of departments of the local people's governments.

  The provisions mentioned in the preceding Paragraph exclude regulations and rules.

  Chapter III Jurisdiction of the Taxation Administrative Review

  Article 10 Objections against specific administrative actions of tax authorities at any level shall be referred to the tax authorities at a higher level for administrative review.

  The objections against the specific administrative actions of the local tax bureaus at provinces, autonomous47 regions and municipalities directly under the central government may be taken to the State Administration of Taxation or the people's governments of provinces, autonomous regions and municipalities directly under the central government for review.

  Article 11 The objections against the specific administrative actions of the State Administration of Taxation shall be taken to the State Administration of Taxation for administrative review. In case of disagreement to the review decision, the applicants49 may lodge17 an administration lawsuit15 to the people's court or may apply to the State Council for arbitration50. The ruling of the State Council is final.

  Article 12 Those who have any objections against the specific administrative actions of tax authorities or organizations other than those prescribed in Articles 10 and 11 of the Rules shall apply for administrative review in accordance with the following rules:

  (1) Those who have any objections against the specific administrative actions of municipalities separately listed in the state budgetary planning shall apply for administrative review to the provincial51 tax bureaus.

  (2) Those who have objections against the specific administrative actions of tax offices or inspection52 departments of tax bureaus at any level shall apply for administrative review to their supervising tax authorities.

  (3) Those who have objections against the withholding actions of withholding agents shall apply for administrative review to the tax authorities at a higher level than the competent tax authorities in charge of the withholding agent. As for objections against the tax collection actions of agencies entrusted by the tax authorities, the application for review shall be brought to the tax authorities at a higher level than the authorization53 tax authority.

  (4) For tax-related cases jointly54 investigated by the state tax bureau,(including inspection department and tax office) and local tax bureau (including inspection bureau and tax office) , tax authority and other administrative departments, all departments involved shall, in accordance with their respective jurisdiction, take specific administrative actions respectively rather than jointly after consulting other parties.

  For objections against the specific administrative actions jointly made by the state tax bureau (including inspection bureau and tax office) and local tax bureau (including inspection bureau and tax office) , the application for review shall be made to the State Administration of Taxation. For objections against the specific administrative actions made jointly by the tax authority and other administrative departments, the application for review shall be submitted to their common supervising administrative authority at a higher level.

  (5) For objections against the specific administrative actions of a dissolved tax department made before it was dissolved, the application for the review shall be submitted to the tax authority at a higher level than the former tax authority.

  For any one of the circumstances described in(2) ,(3) ,(4) and(5) , the applicants may apply for review to the local county people's government where the specific administrative action occurs. The county people's governments accepting the application shall be responsible for transferring the application according to laws and regulations.

  Chapter IV Application for Tax Administrative Review

  Article 13 Applicants may put forward the application for administrative review within 60 days after being notified of the specific administrative action of the tax authorities. Where the legal time limit is delayed due to justifiable55 reasons such as force majeure or obstacles set by the respondents, the application time limit shall start from the date of the elimination56 of the obstacles.

  Article 14 Where the taxpayers, withholding agents and sureties of tax payment object to the actions listed in Item 1 and Subparagraph 1,2,3 in Item 6 of Article 8 of the Rules, they shall apply for administrative review first. Should disagreement to the decision of the administrative review occur, they might then appeal to the people's court.

  Where applicants apply for administrative review according to the preceding provisions, they shall first pay taxes and overdue57 fines or provide relevant guarantees in line with the tax amount and time limit confirmed by tax authorities in accordance with laws and regulations, after the confirmation58 of which by the tax authorities, they may apply for administrative review within 60 days starting from the date of confirmation.

  The means of guarantee provided by applicants include surety, mortgage and pledge. The tax authorities taking the specific administrative action shall examine the qualification and credit of the surety, and have the right to refuse those without legal qualifications or ensuring capacity. The tax authorities taking the specific administrative action shall examine the mortgage and pledge provided and shall refuse to confirm those falling short of legal conditions.

  Article 15 Where the applicants object to other specific administrative actions than the actions listed in Item 1 and Subparagraph 1, 2, 3 in item 6 of Article 8 of the Rules, they may apply for administrative review or directly appeal to the people's court.

  Article 16 Applicants may make applications either in written form or orally. In case of oral application, the review authorities shall record on spot the basic information about the applicants, their request for administrative review, and the key facts, arguments and time of the review application.

  Article 17 Taxpayers or other parties concerned requesting for administrative review are the applicants of the tax administrative review, specifically refer to the taxpayers, withholding agents, tax guarantee providers and other persons concerned.

  Where the citizens having the right to apply for administrative review are dead, their families or close relatives may apply for administrative review. Where the citizens having right to apply for administrative review lose behavioral ability or are disabled, their legal representatives may apply for the administrative review on their behalf.

  Where the legal persons or other organizations having right to apply for administrative review are merged59, split or terminated, the legal persons or other organizations inheriting their right may apply for the administrative review.

  Other citizens, legal persons or organizations having a stake in the specific administrative action under review may participate in the administrative review as third party.

  A third party who is not the target of a specific administrative action but whose right has been directly deprived of, restricted or who is compelled to obligations by such specific administrative action, may apply for administrative review personally if the direct target does not make the application.

  Applicants and third parties may entrust32 agents to take part in the administrative review on their behalf, while the respondents shall not entrust any agents to participate in the administrative review on their behalf.

  Article 18 Where taxpayers or other parties concerned apply for administrative review on the specific administrative action of the tax authorities, the tax authorities taking the action shall be the respondents.

  Article 19 An applicant48 shall not institute an administrative lawsuit to the people's court within the legal time limit for administrative review, should his application to the review authority for administrative review have been submitted and accepted. Should an applicant have lodge an administrative lawsuit to the people's court, which has accepted the case, the applicant shall not apply for administrative review.

  Chapter V Acceptance of Tax Administrative Review

  Article 20 After receiving the application for administrative review, the review authority shall examine it within 5 days and make a decision on whether to accept it. The review authority shall refuse those applications inconsistent with the Rules and notify the applicants in written form.

  Applications for administrative review shall be refused in the following circumstances:(1) applications for cases outside the scope of administrative review;(2) applications submitted after the legal time limit;(3) applications without specific respondent and objects of administrative review;(4) applications having been submitted to other review authorities for administrative review and been accepted;(5) applications whose applicants have brought the cases to the people's court, which has accepted the case;(6) applications whose applicants have disputes on tax with the tax authorities, and have not pay tax and late fee or have provided no guarantees or invalid60 guarantee;(7) applications whose applicants do not meet the qualifications for application.

  For those qualified61 applications that are not under the jurisdiction of a review authority, the review authority shall inform the applicants of the right review authorities they should turn to.

  Should the review authority do not examine the application and make a decision on refusing it within time limit prescribed above after receiving the application for administrative review, the application shall be considered as being accepted.

  Article 21 For those qualified review applications, the date when the legal affairs sections of the review authorities receive them shall be the date of acceptance. The review authorities shall notify the applicants of the acceptance of the application in written form.

  Article 22 For the specific administrative actions that shall be first applied62 to the review authorities for administrative review and then be brought to the people's court if the applications are rejected, or no replies are given when the legal time limit for the review expires, the taxpayers or other parties concerned may lawfully bring the cases to the people's court within 15 days after receiving the rejection63 letters or after the expiration64 of the administrative review deadline, if the review authorities refuse to accept the applications or fail to reply within the review time limit.

  In case of extension of review time limit according to Article 43 of the Rules, the date of the expiration of the review time limit shall be the date after the extension.

  Article 23 Where the taxpayers and other parties concerned lawfully apply for review, but the review authorities refuse to accept without justifiable reasons, the tax authorities at higher level shall order the review authorities to accept the applications if the applicants do not appeal to the people's court. If necessary, the tax authorities at higher level may directly accept the applications.

  Article 24 During the term of the review, the specific administrative action shall not cease unless one of the following circumstances exists:

  (1) The respondent believes it necessary to cease;

  (2) The review authority believes it necessary to cease;

  (3) The applicant applies for ceasing implementation and the review authority believes the request is reasonable and determines to cease the implementation;

  (4) It shall cease according to laws and regulations.

  Article 25 The administrative review shall be suspended in any of the following circumstances:

  (1) The applicant dies and it is necessary to wait for the inheritor to make clear whether or not to participate in the administrative review;

  (2) The applicant has lost the capability65 to engage in litigation and his legal representative has not been designated yet;

  (3) The administrative institution, the legal person or any other organization as one of the parties has terminated, and the party to inherit its rights and obligations has not been determined66 yet;

  (4) The review authority can not investigate for a while because of force majeure;

  (5) The basis for the specific administrative action is being processed according to Article 39 and 40 of the Rules;

  (6) The adjudication of the case pending67 is dependent on the results of the trial of another case that has not yet been concluded;

  (7) The respondent is performing certain duties as the applicant applied for;

  (8) Other circumstances that warrant the suspension of the administrative review.

  The suspension of the administrative review shall be notified to parties concerned in written form. The administrative review shall resume after the causes of the suspension have been eliminated.

  Article 26 The administrative review shall be terminated in any of the following circumstances:

  (1) The applicant withdraws the application for administrative review according to Article 38 of the Rules;

  (2) After accepting of the application, the review authority finds that other review authority or the people's court has accepted the case prior to it;

  (3) The applicant dies without an inheritor, or the inheritor waives68 the right to apply for administrative review;

  (4) After the termination of a legal person or other organization, the applicant of the administrative review, its inheritor waives the right to apply for administrative review; If 60 days after the suspension of an administrative review due to circumstances 1 and 2 of Article 25, nobody applies to resume, the administrative review shall be terminated unless sound reasons are presented;

  (5) The review authority finds out that the requirements for accepting applications are not met after accepting the application for administrative review.

  The termination of the administrative review shall be notified to relevant parties in writing.

  Chapter VI Evidence

  Article 27 Evidence shall be classified as follows:

  (1) documentary evidence;

  (2) material evidence;

  (3) video and audio material;

  (4) testimonies69 of witnesses;

  (5) statements of the parties concerned;

  (6) appraisal70 conclusions; and

  (7) written record of spot inspection or investigation71, and written record at the locale.

  Article 28 In the administrative review, the respondent shall have the burden of proof for the specific administrative action it has undertaken.

  Article 29 The review authority shall take facts supported by evidence as the basis for the review of the cases.

  Article 30 The review authority shall examine the validity of the evidence from the following aspects based on the specific circumstances of each case:

  (1) whether the evidence meets the requirement on legal form;

  (2) whether the procurement72 of evidence meets the requirement prescribed by laws, regulations, rules, judicial73 interpretations75 and other provisions;

  (3) whether there exist any other law-violating circumstances that have an impact on the validity of the evidence.

  Article 31 The review authority shall examine the authenticity76 of evidence from the following aspects based on specific circumstances of each case:

  (1) the causes that lead to the evidence;

  (2) the objective circumstances when the evidence is found;

  (3) whether the evidence is original and whether the duplicated copy is consistent with the original.

  (4) whether the interest of the witness or person providing the evidence is connected with the parties concerned in the case;

  (5) other factors that may influence the authenticity of evidence.

  Article 32 The following evidence materials shall not be taken as the basis for deciding on a verdict:

  (1) evidence materials collected in a way that goes against the legal proceedings77

  (2) evidence materials infringing78 other persons' lawful rights and interests obtained in such ways as shooting and recording79 on the sneak80, wire tapping etc;

  (3) evidence materials procured81 in such wrongful ways as temptation, fraud, menace, violence etc;

  (4) evidence materials provided by parties concerned beyond the time limit without reasonable grounds;

  (5) duplicates provided by a party concerned who refuses to present the originals without reasonable grounds, and cannot present any other supporting evidence, which are not acknowledged by the counterpart;

  (6) evidence materials which are unable to determine true or false;

  (7) testimony82 provided by a witness unable to express his idea precisely83

  (8) other evidence materials bearing no validity and authenticity.

  The relevant materials procured by the legal affairs agencies according to item 2 of Article 4 of the Rules shall not be taken as evidence supporting the specific administrative action of the respondent.

  Article 33 In the course of an administrative review, the respondent shall not go its own way to collect evidence from the applicant, other relevant organizations or individuals.

  Article 34 The applicant and the third party may have access to the written reply of the respondent, evidence and justifications84 for the specific administrative action, and other relevant materials. The review authority shall not refuse except for materials concerning state secrets or commercial secrets or the privacy of individuals.

  Chapter VII Decision of Tax Administration Review

  Article 35 The administrative review adopts the way of paper examination in principle. Where, however, the applicants request for or the legal affairs section believes it necessary, the opinions of the applicants, respondents and the third party shall be solicited85, and relevant organizations or individuals may be consulted for useful information.

  Article 36 The review authority shall comprehensively examine the factual evidence, legal proceedings, legal basis and the validity and propriety86 of the rights and obligations provided for, which are the basis for the specific administrative action of the respondent.

  Article 37 The legal affairs agency of a review authority shall deliver the duplicate copy of the administrative review application or the duplicate copy of the written notes of the review application to the respondent within 7 days after accepting the review application.

  The respondent shall put forward a written reply and provide the evidence, basis and other relevant materials for taking the specific administrative action within 10 days after receiving the duplicate copy of the administrative review application or the duplicate copy of the written notes of the review application.

  Article 38 Before the review decision is made, the applicant may withdraw its application, but shall not apply again for administrative review based on the same basic facts or reasons.

  Article 39 Where an applicant applies for examination of the relevant rules when applying for administrative review according to Article 9 of the Rules, the review authority shall lawfully handle that within 30 days if it has the right to do so. If it is beyond its mandate, the review authority shall transfer the case to the appropriate administrative department within 7 days in conformity87 with the legal procedures. The administrative department with proper mandate shall settle the case within 60 days according to the law. During the processing period, the examination on the specific administrative action shall be suspended.

  Article 40 Where the review authority believes, during the examination, that the specific administrative action of the respondent is not legally based and the authority has the right to deal with it, the review authority shall deal with it within 30 days according to the law. For cases beyond its mandate to deal with, the review authority shall, within 7 days, transfer it in line with the legal procedures to the appropriate state department. During the process of handling the legal basis,, the examination on the specific administrative action shall be suspended.

  Article 41 The legal affairs agency shall examine the validity and properness of the specific administrative action taken by the respondent, put forward proposals and, upon consent of the head of the review authority, work out the review decision in conformity with the following rules:

  (1) Where the facts are clear, evidence strong, legal basis correct, procedures lawful and content proper, the review authority shall maintain the administrative action.

  (2) Where the respondent fails to perform its statutory duty, the review authority shall make a decision that the respondent shall perform its duty within certain time limit.

  (3) In one of the following circumstances, the review authority shall decide to cancel, change or confirm the action unlawful. Should an administrative action be decided88 to cancel, change or confirmed unlawful, the review authority may order the respondent to take a new administrative action within certain time limit:

  (a) The main facts are not clear, the evidence is not sufficient.

  (b) The legal basis is wrong.

  (c) The legal procedures are not followed.

  (d) The respondent steps over or abuses its power.

  (e) The specific administrative action is obviously inappropriate.

  Should the review authority order the respondent to take a new administrative action, the respondent shall not take the same or similar action based on the same facts and arguments. However, where the review authority decides to cancel the action as it is found to be taken in a way violating the legal procedures, the respondent is not bound by the above provision when taking a new administrative action.

  (4) Where the respondent fails to put forward a written reply, provide the basis, evidence and other relevant materials for the specific administrative action in accordance with Article 37 of the Rules, the specific administrative action shall be deemed as having no evidence, no basis. Hence a decision shall be made to cancel the action.

  For those major and difficult review applications, decisions shall be worked out by group discussions of the review authorities. The criteria89 for categorizing cases as major and difficult shall be defined by the review authorities.

  Article 42 The applicant may request simultaneously90 for administrative compensation when applying for administrative review. For those requests complying with the relevant rules of the State Compensation Law, the review authority shall decide that the respondent makes compensation at the same time when it decides to cancel, change, or confirm the administrative action unlawful.

  Where the applicant does not request for administrative compensation when applying for review, the review authority shall order the respondent to refund the tax, late fee and fine, lift such mandatory measures as seizing or detaining properties, or to make equivalent amount of compensation at the same time when the review authority decides to lawfully cancel or change the specific administrative action which specifies91 the tax, late fee and fine, as well as such mandatory measures as seizing or detaining the properties.

  Article 43 The review authority shall make the review decision within 60 days from the date of accepting the review application. In terms of complicated cases on which the review decision cannot be made within the set time limit, the time limit may be extended properly upon approval by the head of the review authority. The applicant and respondent shall both be notified of the extension, which shall not be more than 30 days.

  The review decision made by the review authority shall be in written form with its seal stamped on.

  The administrative review decision takes effect as soon as it is served to the party concerned.

  Article 44 The respondent shall execute the administrative review decision.

  Where the respondent fails to follow the decision or prolongs the execution of the decision without any acceptable reasons, the review authority or the relevant higher-level administrative department shall order it to execute within a certain time limit.

  Article 45 Where the applicant neither lodges92 a lawsuit nor executes the administrative review decision, or fails to follow the final review decision, it shall be dealt with in line with the following rules:

  (1) In case of the specific administrative action maintained, the administrative department taking the specific administrative action shall lawfully enforce the implementation of the decision or apply to the People's Court for enforced execution;

  (2) In case of the specific administrative action being changed, the review authority shall enforce the execution of the decision or apply to the People's Court for enforced execution.

  Chapter VIII Supplementary93 Rules

  Article 46 The review authorities, the staff of the review authorities and the respondents shall be held legally responsible for actions violating the Administrative Review Law and the Rules during the tax administrative review in accordance with Chapter Ⅵ of the Administrative Review Law of the People's Republic of China.

  Article 47 The review authority shall not charge any fee to the applicant in accepting the tax review application.

  Article 48 The review authority may use a special review stamp in accepting, examining and making decisions on review applications. The special review stamp is equally valid45 as the administrative department stamp.

  Article 49 The counting of the time limit of administration review and the delivery of the administrative review documents shall follow the rules of the Civil Procedure Law on the counting of time limit and service.

  The terms 'five days' or 'seven days' mentioned in the Rules about the time limits for review refer to working days, which exclude holidays.

  Article 50 When dealing94 with administrative review cases, the tax authorities shall use fixed95 document formats96, which include the following:

  (1) Registration Form for Oral Application for Administrative Review;

  (2) Decision Letter on Refusing to Accept the Review Application;

  (3) Notice on Accepting the Review Application;

  (4) Letter on Informing the Administrative Review;

  (5) Order on Accepting the Review Application;

  (6) Order on Performance;

  (7) Notice on the Presenting a Reply;

  (8) Notice on Stopping Execution;

  (9) Notice on Suspending the Administrative Review;

  (10) Notice on Terminating the Administrative Review;

  (11) Notice on the Decision on Postponement97

  (12) Letter of Decision on the Tax Administrative Review;

  (13) Letter on Transferring Normative Documents(A) ;

  (14) Letter on Transferring Normative Documents(B) .

  Article 51 The State Administration of Taxation shall be responsible for the interpretation74 of the Rules.

  Article 52 The present Rules shall be implemented98 as of May 1st, 2004. The Rules for Taxation Administrative Review on Taxation Affairs (For Trial Implementation) (GuoShuiFa [1999] No. 177) , promulgated by the State Administration of Taxation on September 23rd, 1999 , shall be abolished simultaneously.



点击收听单词发音收听单词发音  

1 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。
2 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。
3 interim z5wxB     
adj.暂时的,临时的;n.间歇,过渡期间
参考例句:
  • The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。
  • It may turn out to be an interim technology.这可能只是个过渡技术。
4 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
5 rectifying 93741cb43328d77343c113e8ef08eea9     
改正,矫正( rectify的现在分词 ); 精馏; 蒸流; 整流
参考例句:
  • James Gregory gave in in his "Geometriae Pars Universalis" a method of rectifying curves. James Gregory在他的《几何的通用部分》中给出了计算曲线长度的方法。
  • Significant progress was made in rectifying and standardizing nonbank financial institutions. 整顿和规范非银行金融机构取得重要进展。
6 violations 403b65677d39097086593415b650ca21     
违反( violation的名词复数 ); 冒犯; 违反(行为、事例); 强奸
参考例句:
  • This is one of the commonest traffic violations. 这是常见的违反交通规则之例。
  • These violations of the code must cease forthwith. 这些违犯法规的行为必须立即停止。
7 improper b9txi     
adj.不适当的,不合适的,不正确的,不合礼仪的
参考例句:
  • Short trousers are improper at a dance.舞会上穿短裤不成体统。
  • Laughing and joking are improper at a funeral.葬礼时大笑和开玩笑是不合适的。
8 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人,纳税的机构( taxpayer的名词复数 )
参考例句:
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。
9 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。
10 lawfully hpYzCv     
adv.守法地,合法地;合理地
参考例句:
  • Lawfully established contracts shall be protected by law. 依法成立的合同应受法律保护。 来自口语例句
  • As my lawfully wedded husband, in sickness and in health, till death parts us. 当成是我的合法丈夫,无论疾病灾难,直到死亡把我们分开。 来自电影对白
11 mandate sj9yz     
n.托管地;命令,指示
参考例句:
  • The President had a clear mandate to end the war.总统得到明确的授权结束那场战争。
  • The General Election gave him no such mandate.大选并未授予他这种权力。
12 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》
13 infringed dcbf74ba9f59f98b16436456ca618de0     
v.违反(规章等)( infringe的过去式和过去分词 );侵犯(某人的权利);侵害(某人的自由、权益等)
参考例句:
  • Wherever the troops went, they never infringed on the people's interests. 大军过处,秋毫无犯。 来自《现代汉英综合大词典》
  • He was arrested on a charge of having infringed the Election Law. 他因被指控触犯选举法而被拘捕。 来自《现代汉英综合大词典》
14 jurisdiction La8zP     
n.司法权,审判权,管辖权,控制权
参考例句:
  • It doesn't lie within my jurisdiction to set you free.我无权将你释放。
  • Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。
15 lawsuit A14xy     
n.诉讼,控诉
参考例句:
  • They threatened him with a lawsuit.他们以诉讼威逼他。
  • He was perpetually involving himself in this long lawsuit.他使自己无休止地卷入这场长时间的诉讼。
16 lawsuits 1878e62a5ca1482cc4ae9e93dcf74d69     
n.诉讼( lawsuit的名词复数 )
参考例句:
  • Lawsuits involving property rights and farming and grazing rights increased markedly. 涉及财产权,耕作与放牧权的诉讼案件显著地增加。 来自辞典例句
  • I've lost and won more lawsuits than any man in England. 全英国的人算我官司打得最多,赢的也多,输的也多。 来自辞典例句
17 lodge q8nzj     
v.临时住宿,寄宿,寄存,容纳;n.传达室,小旅馆
参考例句:
  • Is there anywhere that I can lodge in the village tonight?村里有我今晚过夜的地方吗?
  • I shall lodge at the inn for two nights.我要在这家小店住两个晚上。
18 lodged cbdc6941d382cc0a87d97853536fcd8d     
v.存放( lodge的过去式和过去分词 );暂住;埋入;(权利、权威等)归属
参考例句:
  • The certificate will have to be lodged at the registry. 证书必须存放在登记处。 来自《简明英汉词典》
  • Our neighbours lodged a complaint against us with the police. 我们的邻居向警方控告我们。 来自《简明英汉词典》
19 fortify sgezZ     
v.强化防御,为…设防;加强,强化
参考例句:
  • This country will fortify the coastal areas.该国将加强沿海地区的防御。
  • This treaty forbade the United States to fortify the canal.此条约禁止美国对运河设防。
20 awareness 4yWzdW     
n.意识,觉悟,懂事,明智
参考例句:
  • There is a general awareness that smoking is harmful.人们普遍认识到吸烟有害健康。
  • Environmental awareness has increased over the years.这些年来人们的环境意识增强了。
21 legitimacy q9tzJ     
n.合法,正当
参考例句:
  • The newspaper was directly challenging the government's legitimacy.报纸直接质疑政府的合法性。
  • Managing from the top down,we operate with full legitimacy.我们进行由上而下的管理有充分的合法性。
22 impartiality 5b49bb7ab0b3222fd7bf263721e2169d     
n. 公平, 无私, 不偏
参考例句:
  • He shows impartiality and detachment. 他表现得不偏不倚,超然事外。
  • Impartiality is essential to a judge. 公平是当法官所必需的。
23 cleave iqJzf     
v.(clave;cleaved)粘着,粘住;坚持;依恋
参考例句:
  • It examines how the decision to quit gold or to cleave to it affected trade policies.论文分析了放弃或坚持金本位是如何影响贸易政策的。
  • Those who cleave to the latter view include many conservative American politicians.坚持后一种观点的大多是美国的保守派政客。
24 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
25 incurred a782097e79bccb0f289640bab05f0f6c     
[医]招致的,遭受的; incur的过去式
参考例句:
  • She had incurred the wrath of her father by marrying without his consent 她未经父亲同意就结婚,使父亲震怒。
  • We will reimburse any expenses incurred. 我们将付还所有相关费用。
26 entities 07214c6750d983a32e0a33da225c4efd     
实体对像; 实体,独立存在体,实际存在物( entity的名词复数 )
参考例句:
  • Our newspaper and our printing business form separate corporate entities. 我们的报纸和印刷业形成相对独立的企业实体。
  • The North American continent is made up of three great structural entities. 北美大陆是由三个构造单元组成的。
27 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
28 refund WkvzPB     
v.退还,偿还;n.归还,偿还额,退款
参考例句:
  • They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
  • We'll refund your money if you aren't satisfied.你若不满意,我们愿意退款给你。
29 imposing 8q9zcB     
adj.使人难忘的,壮丽的,堂皇的,雄伟的
参考例句:
  • The fortress is an imposing building.这座城堡是一座宏伟的建筑。
  • He has lost his imposing appearance.他已失去堂堂仪表。
30 withhold KMEz1     
v.拒绝,不给;使停止,阻挡
参考例句:
  • It was unscrupulous of their lawyer to withhold evidence.他们的律师隐瞒证据是不道德的。
  • I couldn't withhold giving some loose to my indignation.我忍不住要发泄一点我的愤怒。
31 withholding 7eXzD6     
扣缴税款
参考例句:
  • She was accused of withholding information from the police. 她被指控对警方知情不报。
  • The judge suspected the witness was withholding information. 法官怀疑见证人在隐瞒情况。
32 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。
33 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》
34 infringement nbvz3     
n.违反;侵权
参考例句:
  • Infringement of this regulation would automatically rule you out of the championship.违背这一规则会被自动取消参加锦标赛的资格。
  • The committee ruled that the US ban constituted an infringement of free trade.委员会裁定美国的禁令对自由贸易构成了侵犯
35 mandatory BjTyz     
adj.命令的;强制的;义务的;n.受托者
参考例句:
  • It's mandatory to pay taxes.缴税是义务性的。
  • There is no mandatory paid annual leave in the U.S.美国没有强制带薪年假。
36 auctioning 17df2bef7f8ff0723ac334a46ad2352b     
v.拍卖( auction的现在分词 )
参考例句:
  • The Army is auctioning off a lot of old equipment. 军队正在把大量旧装备拍卖掉。 来自辞典例句
  • So she's auctioning off a chance to go to an awards dinner? 那么她在拍卖与她共赴晚宴的机会了? 来自电影对白
37 confiscation confiscation     
n. 没收, 充公, 征收
参考例句:
  • Confiscation of the property of all emigrants and rebels. 没收一切流亡分子和叛乱分子的财产。 来自英汉非文学 - 共产党宣言
  • Confiscation of smuggled property is part of the penalty for certain offences. 没收走私财产是对某些犯罪予以惩罚的一部分。
38 exemptions 98510082c83cd5526d8e262de8a35d2d     
n.(义务等的)免除( exemption的名词复数 );免(税);(收入中的)免税额
参考例句:
  • The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。 来自英汉非文学 - 行政法
  • A: The regulation outlines specific exemptions for some WPM. 答:该规定概述了某些木质包装材料的特定的例外情形。 来自互联网
39 rebate GTIxY     
v./n.折扣,回扣,退款;vt.给...回扣,给...打折扣
参考例句:
  • You can claim a rebate on your tax.你可以要求退回部分税款。
  • Customers are to benefit from a rebate on their electricity bills.顾客将从他们的电费退费中得到实惠。
40 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?
41 invoices 56deca22a707214865f7ea3ae6391d67     
发票( invoice的名词复数 ); (发货或服务)费用清单; 清单上货物的装运; 货物的托运
参考例句:
  • Take the example of a purchasing clerk keying invoices into a system. 继续说录入员输入发票的例子,这个录入员是一个全职的数据输入人员。 来自About Face 3交互设计精髓
  • Consular invoices are declarations made at the consulate of the importing country. 领事发票是进口国领事馆签发的一种申报书。
42 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)
43 deferred 43fff3df3fc0b3417c86dc3040fb2d86     
adj.延期的,缓召的v.拖延,延缓,推迟( defer的过去式和过去分词 );服从某人的意愿,遵从
参考例句:
  • The department deferred the decision for six months. 这个部门推迟了六个月才作决定。
  • a tax-deferred savings plan 延税储蓄计划
44 vat sKszW     
n.(=value added tax)增值税,大桶
参考例句:
  • The office is asking for the vat papers.办事处要有关增值税的文件。
  • His father emptied sacks of stale rye bread into the vat.他父亲把一袋袋发霉的黑面包倒进大桶里。
45 valid eiCwm     
adj.有确实根据的;有效的;正当的,合法的
参考例句:
  • His claim to own the house is valid.他主张对此屋的所有权有效。
  • Do you have valid reasons for your absence?你的缺席有正当理由吗?
46 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。
47 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
48 applicant 1MlyX     
n.申请人,求职者,请求者
参考例句:
  • He was the hundredth applicant for the job. 他是第100个申请这项工作的人。
  • In my estimation, the applicant is well qualified for this job. 据我看, 这位应征者完全具备这项工作的条件。
49 applicants aaea8e805a118b90e86f7044ecfb6d59     
申请人,求职人( applicant的名词复数 )
参考例句:
  • There were over 500 applicants for the job. 有500多人申请这份工作。
  • He was impressed by the high calibre of applicants for the job. 求职人员出色的能力给他留下了深刻印象。
50 arbitration hNgyh     
n.调停,仲裁
参考例句:
  • The wage disagreement is under arbitration.工资纠纷正在仲裁中。
  • Both sides have agreed that the arbitration will be binding.双方都赞同仲裁具有约束力。
51 provincial Nt8ye     
adj.省的,地方的;n.外省人,乡下人
参考例句:
  • City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
  • Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。
52 inspection y6TxG     
n.检查,审查,检阅
参考例句:
  • On random inspection the meat was found to be bad.经抽查,发现肉变质了。
  • The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
53 authorization wOxyV     
n.授权,委任状
参考例句:
  • Anglers are required to obtain prior authorization from the park keeper.垂钓者必须事先得到公园管理者的许可。
  • You cannot take a day off without authorization.未经批准你不得休假。
54 jointly jp9zvS     
ad.联合地,共同地
参考例句:
  • Tenants are jointly and severally liable for payment of the rent. 租金由承租人共同且分别承担。
  • She owns the house jointly with her husband. 她和丈夫共同拥有这所房子。
55 justifiable a3ExP     
adj.有理由的,无可非议的
参考例句:
  • What he has done is hardly justifiable.他的所作所为说不过去。
  • Justifiable defense is the act being exempted from crimes.正当防卫不属于犯罪行为。
56 elimination 3qexM     
n.排除,消除,消灭
参考例句:
  • Their elimination from the competition was a great surprise.他们在比赛中遭到淘汰是个很大的意外。
  • I was eliminated from the 400 metres in the semi-finals.我在400米半决赛中被淘汰。
57 overdue MJYxY     
adj.过期的,到期未付的;早该有的,迟到的
参考例句:
  • The plane is overdue and has been delayed by the bad weather.飞机晚点了,被坏天气耽搁了。
  • The landlady is angry because the rent is overdue.女房东生气了,因为房租过期未付。
58 confirmation ZYMya     
n.证实,确认,批准
参考例句:
  • We are waiting for confirmation of the news.我们正在等待证实那个消息。
  • We need confirmation in writing before we can send your order out.给你们发送订购的货物之前,我们需要书面确认。
59 merged d33b2d33223e1272c8bbe02180876e6f     
(使)混合( merge的过去式和过去分词 ); 相融; 融入; 渐渐消失在某物中
参考例句:
  • Turf wars are inevitable when two departments are merged. 两个部门合并时总免不了争争权限。
  • The small shops were merged into a large market. 那些小商店合并成为一个大商场。
60 invalid V4Oxh     
n.病人,伤残人;adj.有病的,伤残的;无效的
参考例句:
  • He will visit an invalid.他将要去看望一个病人。
  • A passport that is out of date is invalid.护照过期是无效的。
61 qualified DCPyj     
adj.合格的,有资格的,胜任的,有限制的
参考例句:
  • He is qualified as a complete man of letters.他有资格当真正的文学家。
  • We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。
62 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。
63 rejection FVpxp     
n.拒绝,被拒,抛弃,被弃
参考例句:
  • He decided not to approach her for fear of rejection.他因怕遭拒绝决定不再去找她。
  • The rejection plunged her into the dark depths of despair.遭到拒绝使她陷入了绝望的深渊。
64 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。
65 capability JsGzZ     
n.能力;才能;(pl)可发展的能力或特性等
参考例句:
  • She has the capability to become a very fine actress.她有潜力成为杰出演员。
  • Organizing a whole department is beyond his capability.组织整个部门是他能力以外的事。
66 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。
67 pending uMFxw     
prep.直到,等待…期间;adj.待定的;迫近的
参考例句:
  • The lawsuit is still pending in the state court.这案子仍在州法庭等待定夺。
  • He knew my examination was pending.他知道我就要考试了。
68 waives 3dc42ba6619cb696796fac2e888582eb     
v.宣布放弃( waive的第三人称单数 );搁置;推迟;放弃(权利、要求等)
参考例句:
  • The surety waives in writing the right provided in the preceding paragraph. (三)保证人以书面形式放弃前款规定的权利的。 来自互联网
  • In exchange, the tribe waives claim to similar water rights on non federal and private lands. 作为交换,部落放弃非联邦河私人土地上的类似水权。 来自互联网
69 testimonies f6d079f7a374008476eebef3d09a7d82     
(法庭上证人的)证词( testimony的名词复数 ); 证明,证据
参考例句:
  • Davie poured forth his eloquence upon the controversies and testimonies of the day. 戴维向他滔滔不绝地谈那些当时有争论的问题和上帝的箴言。
  • Remove from me reproach and contempt; for I have kept thy testimonies. 22求你除掉我所受的羞辱和藐视,因我遵守你的法度。
70 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。
71 investigation MRKzq     
n.调查,调查研究
参考例句:
  • In an investigation,a new fact became known, which told against him.在调查中新发现了一件对他不利的事实。
  • He drew the conclusion by building on his own investigation.他根据自己的调查研究作出结论。
72 procurement 6kzzu9     
n.采购;获得
参考例句:
  • He is in charge of the procurement of materials.他负责物资的采购。
  • More and more,human food procurement came to have a dominant effect on their evolution.人类获取食物愈来愈显著地影响到人类的进化。
73 judicial c3fxD     
adj.司法的,法庭的,审判的,明断的,公正的
参考例句:
  • He is a man with a judicial mind.他是个公正的人。
  • Tom takes judicial proceedings against his father.汤姆对他的父亲正式提出诉讼。
74 interpretation P5jxQ     
n.解释,说明,描述;艺术处理
参考例句:
  • His statement admits of one interpretation only.他的话只有一种解释。
  • Analysis and interpretation is a very personal thing.分析与说明是个很主观的事情。
75 interpretations a61815f6fe8955c9d235d4082e30896b     
n.解释( interpretation的名词复数 );表演;演绎;理解
参考例句:
  • This passage is open to a variety of interpretations. 这篇文章可以有各种不同的解释。 来自《简明英汉词典》
  • The involved and abstruse passage makes several interpretations possible. 这段艰涩的文字可以作出好几种解释。 来自《现代汉英综合大词典》
76 authenticity quyzq     
n.真实性
参考例句:
  • There has been some debate over the authenticity of his will. 对于他的遗嘱的真实性一直有争论。
  • The museum is seeking an expert opinion on the authenticity of the painting. 博物馆在请专家鉴定那幅画的真伪。
77 proceedings Wk2zvX     
n.进程,过程,议程;诉讼(程序);公报
参考例句:
  • He was released on bail pending committal proceedings. 他交保获释正在候审。
  • to initiate legal proceedings against sb 对某人提起诉讼
78 infringing 9830a3397dcc37350ee4c468f7bfe45a     
v.违反(规章等)( infringe的现在分词 );侵犯(某人的权利);侵害(某人的自由、权益等)
参考例句:
  • The material can be copied without infringing copyright. 这份材料可以复制,不会侵犯版权。
  • The media is accused of infringing on people's privacy. 人们指责媒体侵犯了大家的隐私。 来自《简明英汉词典》
79 recording UktzJj     
n.录音,记录
参考例句:
  • How long will the recording of the song take?录下这首歌得花多少时间?
  • I want to play you a recording of the rehearsal.我想给你放一下彩排的录像。
80 sneak vr2yk     
vt.潜行(隐藏,填石缝);偷偷摸摸做;n.潜行;adj.暗中进行
参考例句:
  • He raised his spear and sneak forward.他提起长矛悄悄地前进。
  • I saw him sneak away from us.我看见他悄悄地从我们身边走开。
81 procured 493ee52a2e975a52c94933bb12ecc52b     
v.(努力)取得, (设法)获得( procure的过去式和过去分词 );拉皮条
参考例句:
  • These cars are to be procured through open tender. 这些汽车要用公开招标的办法购买。 来自《现代汉英综合大词典》
  • A friend procured a position in the bank for my big brother. 一位朋友为我哥哥谋得了一个银行的职位。 来自《用法词典》
82 testimony zpbwO     
n.证词;见证,证明
参考例句:
  • The testimony given by him is dubious.他所作的证据是可疑的。
  • He was called in to bear testimony to what the police officer said.他被传入为警官所说的话作证。
83 precisely zlWzUb     
adv.恰好,正好,精确地,细致地
参考例句:
  • It's precisely that sort of slick sales-talk that I mistrust.我不相信的正是那种油腔滑调的推销宣传。
  • The man adjusted very precisely.那个人调得很准。
84 justifications b29eafe8f75e4d20fee54f2163f08482     
正当的理由,辩解的理由( justification的名词复数 )
参考例句:
  • If he a vulgar person, she does not have justifications for him. 如果他是个低级趣味的人,她早就不会理他了。
  • It depends on their effect on competition and possible justifications. 这则取决于它们对于竞争的影响和可能存在的正当抗辩理由。
85 solicited 42165ba3a0defc35cb6bc86d22a9f320     
v.恳求( solicit的过去式和过去分词 );(指娼妇)拉客;索求;征求
参考例句:
  • He's already solicited their support on health care reform. 他已就医疗改革问题请求他们的支持。 来自辞典例句
  • We solicited ideas from Princeton University graduates and under graduates. 我们从普林斯顿大学的毕业生与大学生中征求意见。 来自辞典例句
86 propriety oRjx4     
n.正当行为;正当;适当
参考例句:
  • We hesitated at the propriety of the method.我们对这种办法是否适用拿不定主意。
  • The sensitive matter was handled with great propriety.这件机密的事处理得极为适当。
87 conformity Hpuz9     
n.一致,遵从,顺从
参考例句:
  • Was his action in conformity with the law?他的行动是否合法?
  • The plan was made in conformity with his views.计划仍按他的意见制定。
88 decided lvqzZd     
adj.决定了的,坚决的;明显的,明确的
参考例句:
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
89 criteria vafyC     
n.标准
参考例句:
  • The main criterion is value for money.主要的标准是钱要用得划算。
  • There are strict criteria for inclusion in the competition.参赛的标准很严格。
90 simultaneously 4iBz1o     
adv.同时发生地,同时进行地
参考例句:
  • The radar beam can track a number of targets almost simultaneously.雷达波几乎可以同时追着多个目标。
  • The Windows allow a computer user to execute multiple programs simultaneously.Windows允许计算机用户同时运行多个程序。
91 specifies 65fd0845f2dc2c4c95f87401e025e974     
v.指定( specify的第三人称单数 );详述;提出…的条件;使具有特性
参考例句:
  • The third clause of the contract specifies steel sashes for the windows. 合同的第三款指定使用钢窗。 来自《简明英汉词典》
  • The contract specifies red tiles, not slates, for the roof. 合同规定屋顶用红瓦,并非石板瓦。 来自《现代汉英综合大词典》
92 lodges bd168a2958ee8e59c77a5e7173c84132     
v.存放( lodge的第三人称单数 );暂住;埋入;(权利、权威等)归属
参考例句:
  • But I forget, if I ever heard, where he lodges in Liverpool. 可是我记不得有没有听他说过他在利物浦的住址。 来自辞典例句
  • My friend lodges in my uncle's house. 我朋友寄居在我叔叔家。 来自辞典例句
93 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。
94 dealing NvjzWP     
n.经商方法,待人态度
参考例句:
  • This store has an excellent reputation for fair dealing.该商店因买卖公道而享有极高的声誉。
  • His fair dealing earned our confidence.他的诚实的行为获得我们的信任。
95 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。
96 formats 57e77c4c0b351cea2abb4e8b0042b074     
n.(出版物的)版式( format的名词复数 );[电视]电视节目的总安排(或计划)
参考例句:
  • They are producing books in all kinds of different formats. 他们出版各种不同开本的书籍。 来自《简明英汉词典》
  • A true GUI includes standard formats for representing text and graphics. 真正的图形用户界面包括表示文字和图形的标准格式。 来自互联网
97 postponement fe68fdd7c3d68dcd978c3de138b7ce85     
n.推迟
参考例句:
  • He compounded with his creditors for a postponement of payment. 他与债权人达成协议延期付款。
  • Rain caused the postponement of several race-meetings. 几次赛马大会因雨延期。
98 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 );执行;贯彻;使生效
参考例句:
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革,经济就面临崩溃的危险。 来自辞典例句
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