中华人民共和国税收征收管理法实施细则
文章来源: 文章作者: 发布时间:2007-06-09 01:45 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
 

国务院令第362号

(Issued by the State Council on 7 September 2002 and effective as of 15 October 2002.)

颁布日期:20020907  实施日期:20021015  颁布单位:国务院

  PART ONE GENERAL PROVISIONS

  Article 1 These Rules are formulated2 in accordance with the PRC, Administration of the Levy3 and Collection of Taxes Law (the Tax Administration Law)。

  Article 2 The Tax Administration Law and these Rules shall apply to the administration of the levy and collection of all types of taxes that are imposed by tax authorities in accordance with the law. Matters not covered in the Tax Administration Law and these Rules shall be handled in accordance with other tax laws and administrative4 regulations.

  Article 3 All decisions in conflict with tax laws and administrative regulations made by any department, work unit or individual shall be void; tax authorities may not enforce such decisions and shall submit a report thereon to the higher level tax authority.

  Taxpayers6 shall perform their tax payment obligations in accordance with tax laws and administrative regulations. Any contract or agreement signed by a taxpayer5 that conflicts with tax laws or administrative regulations shall be void.

  Article 4 The State Administration of Taxation7 (SAT) is responsible for formulating8 a master plan, technical standards, technical plans and implementing10 procedures for the transition of the national taxation system into an information-based environment. Tax authorities at all levels shall carry out the specific work of the information-based environment transition for their respective regions in accordance with the SAT's master plan, technical standards, technical plans and implementing procedures.

  All levels of local people's government shall actively12 support the transition of the taxation system into an information-based environment and shall organize related departments to share relevant information.

  Article 5 For the purposes of Article 8 of the Tax Administration Law, the phrase “details of the taxpayer or withholding13 agent kept confidential” means the trade secrets and personal private matters of the taxpayer or withholding agent. The taxpayer's or withholding agent's activities that violate tax laws are not contained in the scope of confidentiality14.

  Article 6 The SAT shall formulate1 a code of conduct and service standards for tax officers.

  If a higher level tax authority discovers an illegal tax collection activity of a lower level tax authority, it shall rectify15 the matter in a timely manner. Lower level tax authorities shall make timely corrections in accordance with the decisions of higher level tax authorities.

  If a lower level tax authority discovers an illegal tax collection activity of a higher level tax authority, it shall report the matter to either the higher level tax authority or the relevant department.

  Article 7 Tax authorities shall give the reporter of an offence an award commensurate with his contribution. The funds necessary for such rewards shall be placed on the annual budgets of the tax authorities and shall be determined16 on a case-by-case basis. The procedures for the specific use of the reward funds and the standards for the rewards shall be formulated by the State Administration of Taxation in conjunction with the Ministry17 of Finance.

  Article 8 When determining taxes to be paid, adjusting collection quotas18, performing tax investigations20imposing21 administrative tax penalties and handling tax-related administrative reconsideration, tax officers shall withdraw if they are related to the taxpayer or withholding agent or the legal representative thereof, or to the directly responsible person in any of the following ways:

  1. if they are the spouse22

  2. if they are a direct blood relative;

  3. if they are a collateral23 relative of three or less generations by blood;

  4. if they are closely related by marriage; or

  5. if they have other material interests that might influence the fair implementation24 of the law.

  Article 9 For the purposes of Article 14 of the Tax Administration Law, the term “tax authorities that have been established in accordance with the provisions of the State Council and make public announcements” refers to the investigation19 departments of tax bureaux at or lower than provincial25 level. Investigation departments shall be in charge of investigating and handling tax evasion26, evasion of the pursuit of tax arrears27, tax fraud and tax resistance cases.

  The SAT shall clearly define the duties of the tax bureaux and inspection28 departments and avoid overlap29 between their duties and responsibilities.

  PART TWO TAX REGISTRATION30

  Article 10 The State tax bureaux and local tax bureaux shall use the same code to register the same taxpayer, and shall share information.

  The specific procedures for tax registration shall be formulated by the SAT.

  Article 11 The administrations for industry and commerce at all levels shall periodically notify the State tax bureau and local tax bureau at the same level of their registrations31 of commencement of business, amendments34 to registrations, deregistrations and business licence revocations.

  The specific procedures for notification shall be jointly37 formulated by the SAT and the State Administration for Industry and Commerce.

  Article 12 Taxpayers engaging in production and/or business operations shall apply for tax registration with the competent tax authorities of their place of production or business or the place where the tax payment obligation was incurred38 within 30 days of the date of receipt of a business licence. Said taxpayers shall truthfully fill out the tax registration forms and shall provide relevant certification and information as requested by the tax authorities.

  Taxpayers not specified40 in the preceding paragraph that are neither State organizations nor individuals shall apply for tax registration with the tax authorities of the place where they are located on the strength of relevant certification within 30 days of the date of incurrence41 of the tax payment obligation.

  The State Council shall formulate separate procedures for the handling of tax registration by payers of individual income tax.

  The SAT shall stipulate42 the formats43 of tax registration certificates.

  Article 13 A withholding agent shall apply for tax withholding registration with the competent tax authorities of its location within 30 days of the date of incurrence of the withholding obligation and obtain a tax withholding registration certificate. For withholding agents who have performed tax registration, the tax authority may register withholding particulars on their registration certificates and dispense44 with further issuance of withholding certificates.

  Article 14 If a change occurs in the contents of a taxpayer's tax registration, the taxpayer shall apply to the original tax registration authority for amendment33 of tax registration on the strength of relevant certification within 30 days of the date of amendment of the registration by the administration for industry and commerce or another authority.

  If a change occurs in the contents of a taxpayer's tax registration and the taxpayer is not required to amend32 his registration with the administration for industry and commerce or another authority, the taxpayer shall apply to the original tax registration authority for amendment of tax registration on the strength of relevant certification within 30 days of the date of the change.

  Article 15 If a taxpayer's tax payment obligation is terminated according to law due to the dissolution, bankruptcy45, closure or other circumstances of the taxpayer, the taxpayer shall apply to the original tax authority for cancellation46 of tax registration on the strength of relevant certification prior to deregistration with the administration for industry and commerce or other authority. Taxpayers that, according to provisions, are not required to register with the administration for industry and commerce or another authority shall apply to the original tax registration authority for cancellation of tax registration on the strength of relevant certification within 15 days of approval of termination by the relevant authority or declaration of termination.

  If a taxpayer's change in domicile or business location involves a change of tax registration authority, the taxpayer shall apply to the original tax registration authority for cancellation of tax registration prior to applying for amendment or cancellation of registration with the administration for industry and commerce or other authority or changing domicile or business location, and shall apply for tax registration to the tax authority of the new location within 30 days.

  A taxpayer whose business licence has been revoked47 by the administration for industry and commerce or who has been deregistered by another authority shall apply to the original tax registration administration for cancellation of tax registration within 15 days of revocation35 of the business licence or deregistration.

  Article 16 Prior to applying for cancellation of tax registration, taxpayers shall pay off all taxes, late-payment fees and fines and shall turn in all invoices48, tax registration certificates and other tax certificates for cancellation.

  Article 17 Taxpayers engaging in production and/or business operations shall file a written report of all account numbers with the competent tax authorities within 15 days of the date of opening a basic savings49 account or another deposit account. All changes shall be reported in writing to the competent tax authorities within 15 days of the dates of such changes.

  Article 18 Taxpayers must present tax registration certificates when handling the following matters, unless provisions stipulate that no tax registration certificates need to be issued:

  1. opening bank accounts;

  2. applying for tax reduction, exemption50 or refund51

  3. applying for extension of the time limit for filing or tax payment;

  4. purchasing invoices;

  5. applying for issuance of a tax administration certificate for out of town business activities;

  6. carrying out procedures for termination or suspension of operations; or

  7. other tax-related matters.

  Article 19 The tax authorities will implement9 a system of periodic inspection and re-issuance of tax registration certificates. Taxpayers shall carry out certificate inspection or re-issuance procedures with the competent tax authorities in charge within the stipulated52 time on the strength of relevant certification.

  Article 20 Taxpayers shall hang the originals of their tax registration certificates in a public location of their place of production or business and accept inspection by the tax authorities.

  Taxpayers that have lost their tax registration certificates shall file a written report with the competent tax authorities and declare the certificate void in a newspaper announcement within 15 days.

  Article 21 Taxpayers engaged in production and/or business operations that temporarily carry on production and/or business operations outside their own county (city) shall present a copy of their tax registration certificates, and their tax administration certificates for out of town business issued by the tax authorities of their locations, to the tax authorities of the location of temporary production and/or business operations, and shall register with and submit to tax registration by the last-mentioned tax authorities.

  Taxpayers engaged in business operations and/or production that carry on production and/or business operations in the same place outside their own county (city) for more than 180 days in the aggregate53 shall carry out tax registration procedures in the place where they carry on business.

  PART THREE ADMINISTRATION OF ACCOUNTING54 BOOKS AND VOUCHERS56

  Article 22 Taxpayers engaging in production and/or business operations shall establish accounting books in accordance with relevant State provisions within 15 days of the date of obtaining a business licence or incurring57 tax payment obligations.

  For the purposes of the preceding paragraph, the term “accounting books” means general ledgers58, subsidiary ledgers, journals and other auxiliary59 books. General ledgers and journals should be in bound form.

  Article 23 Taxpayers whose scope of production or business operations is small and who are truly unable to establish accounting books may hire a specialized60 organization that has been approved as an accounting agent for bookkeeping matters or an individual offering financial administration and accounting services who has been recognized by the tax authorities, to establish accounting books and handle accounting matters on their behalf. If hiring such an individual or organization presents true difficulty, the taxpayer may establish a revenue and expenditure61 voucher55 album and sales and purchase book or make use of tax-recording62 monitoring equipment in accordance with the tax authorities' provisions, after obtaining the approval of the tax authorities at the county level or higher.

  Article 24 Taxpayers engaging in production and/or business operations shall file a description of their finance and accounting systems or their procedures for handling finances and accounting with the competent tax authorities for the record within 15 days of obtaining their tax registration certificate.

  Taxpayers keeping computerized accounts shall submit the computerized accounting system's accounting software, user manual and related materials to the competent tax authorities for the record.

  Computerized accounting systems used by taxpayers shall conform to the relevant State provisions and be capable of accurately63 and thoroughly64 calculating taxpayers' revenue or income.

  Article 25 Withholding agents shall establish a separate accounting book for taxes withheld65 or collected on behalf of the tax authorities, depending on the type of tax withheld or collected, within 10 days of the date of incurrence of a withholding obligation stipulated by tax laws or administrative regulations.

  Article 26 The complete printed computer-generated accounting records of taxpayers and withholding agents that have sound accounting systems and are able to use a computer to completely and accurately calculate their revenue and income or their tax withholdings and collections may serve in place of accounting books.

  Taxpayers and withholding agents that lack sound accounting systems and are unable to use a computer to completely and accurately calculate their revenue and income or their tax withholdings and collections, shall establish general ledgers and other accounting books related to tax payment or tax withholdings or collections.

  Article 27 Accounting books, accounting vouchers and statements shall be in Chinese. In autonomous66 areas of ethnic67 minorities, concurrent68 use may be made of an ethnic minority language in common use in the area. Foreign-invested enterprises and foreign enterprises may, concurrently69, use a foreign language.

  Article 28 Taxpayers shall install and use tax-recording monitoring equipment as required by the tax authorities and submit relevant data and information in accordance with the tax authorities' provisions.

  Procedures for administering the popularization and application of tax-recording monitoring equipment shall be formulated separately by the SAT and implemented70 after they have been submitted to and approved by the State Council.

  Article 29 Accounting books, accounting vouchers, statements, proofs of tax payment, invoices, export documents and other tax-related materials shall be lawful71truthful39 and complete.

  Accounting books, accounting vouchers, statements, proofs of tax payment, invoices, export documents and other tax-related materials shall be preserved for 10 years unless otherwise provided for by laws or administrative regulations.

  PART FOUR TAX RETURNS

  Article 30 The tax authorities shall establish and refine a tax payment system in which taxpayers file tax returns of their own accord. Subject to the approval of the tax authorities, taxpayers and withholding agents may file tax returns, and submit reports on withholdings and collections, by post or electronic data transfer.

  The term “electronic data transfer” refers to electronic means such as telephone voice processing, electronic data interchange and network transmission, etc., as determined by the tax authorities.

  Article 31 Where taxpayers file tax returns by post, they shall use the standard, dedicated72 tax return envelope, and the receipt from the postal73 department shall serve as proof of filing. The postmark date shall serve as the actual date of filing for returns filed by post.

  Taxpayers filing tax returns by electronic means shall preserve the relevant materials for the time, and in accordance with the requirements stipulated by the tax authorities and periodically submit the relevant materials to the competent tax authorities.

  Article 32 A taxpayer that is not obligated to pay tax during a given tax payment period shall nonetheless file a tax return in accordance with provisions.

  Taxpayers enjoying tax reduction or exemption shall file returns in accordance with provisions during the period of reduction or exemption.

  Article 33 The primary content of taxpayers' tax returns and withholding agents' withholding and collection reports shall include the name of the tax and the tax headings; the taxable items or items subject to tax withholding or collection; the basis for tax calculation; deductions74 and the standards therefor; the applicable tax rate or unit amount of tax; the items eligible75 for tax exemption or refund and the amount of the exemption or refund; the amount of tax to be paid, withheld or collected; the period to which the tax payment pertains76deferred78 tax, tax arrears, late fees, etc.

  Article 34 When filing tax returns, taxpayers shall fill out the tax returns truthfully and, according to the specific situation, file the following relevant certificates and materials:

  1. financial and accounting statements and other explanatory materials;

  2. contracts, agreements and vouchers related to tax payment;

  3. electronic tax-reporting data from tax-recording monitoring equipment;

  4. tax administration certificates for out of town business and proof of non-local tax payments;

  5. relevant supporting documents issued by domestic or foreign public notary79 offices; and

  6. other relevant certificates and materials that the tax authorities require to be submitted.

  Article 35 When filing reports on withholdings and collections, withholding agents shall fill out withholding and collection report forms truthfully and submit lawful withholding and collection vouchers as well as other relevant certificates and materials required by the tax authorities.

  Article 36 Taxpayers that pay tax at fixed80 intervals81 or in fixed amounts may use such tax return filing methods as filing simplified returns, unifying82 the periods taxed, etc.

  Article 37 A taxpayer or withholding agent that truly has difficulty filing a tax return, or a report on taxes withheld or collected, within the stipulated time period and needs an extension shall file a written application for extension with the tax authorities within the stipulated time period and, having obtained approval from the tax authorities, file the return or report within the approved time period.

  Taxpayers or withholding agents that are unable to file a tax return, or a report on taxes withheld or collected, within the stipulated time period due to force majeure may defer77 the filing thereof. However, they shall report to the tax authorities immediately after the elimination83 of the force majeure. The tax authorities shall verify the facts and give their approval.

  PART FIVE TAX COLLECTION

  Article 38 The tax authorities shall strengthen administration of tax collection and establish and refine a responsibility system.

  The tax authorities shall determine the method of collection in accordance with the following principles: depositing the full amount of State taxes in the State treasury84 in a timely manner, making convenient arrangements for taxpayers and minimizing the cost of tax collection.

  The tax authorities shall strengthen the administration of taxpayers' export-related tax refunds85. The specific administration procedures will be formulated by the State Administration of Taxation in conjunction with the relevant department of the State Council.

  Article 39 The tax authorities shall deposit payments, late fees and fines relating to all taxes in the State treasury according to the budget headings and budget levels specified by the State, in a timely manner. The tax authorities may not keep such revenue in their possession, divert it to other purposes, hold it back or deposit it in any account other than that of the State treasury or another tax deposit account specified by the State.

  No individual or organization may amend, without authorization86, the budget heading or budget level of tax payments, late fees or fines that have already been deposited in the State treasury.

  Article 40 Based on the principles of convenience, speed, and security, tax authorities shall actively promote the payment of tax by means of cheques, bank cards and electronic settlement methods.

  Article 41 Taxpayers in any of the following situations shall be taxpayers having special difficulty as referred to in Article 31 of the Tax Administration Law:

  1. those that have suffered relatively87 major losses due to, and whose normal production and/or business operations have been affected88 to a relatively great extent by, an event of force majeure; or

  2. those whose monetary89 funds are insufficient90 to pay taxes for the period concerned after having deducted91 the payroll92 funds and social security payable93.

  The State and local tax bureaux of cities with independent development plans may examine and approve taxpayers' deferred payment of tax with reference to the limits of authority set forth94 in the second paragraph of Article 31 of the Tax Administration Law.

  Article 42 Taxpayers needing to defer payment of taxes shall file an application and submit the following documentation before the end of the term for tax payment: a written application for deferred payment of tax and the disbursal95 budget documentation required by the tax authorities such as details of the balance of monetary funds, statements for all bank deposit accounts, a balance sheet, and the payroll funds and social security payable for the period concerned.

  The tax authorities shall make a decision as to the approval or disapproval96 of the application within 20 days of the receipt of the written application for deferred payment of taxes; in the case of rejection97, late fees shall be assessed beginning on the expiration98 date of the term for tax payment.

  Article 43 Taxpayers that are entitled to tax reduction or exemption under laws or administrative regulations or with the approval of a statutory examination and approval authority shall carry out tax reduction or exemption procedures with the tax authorities on the strength of the relevant documents. Taxpayers shall resume normal payment of taxes upon the conclusion of the tax reduction or exemption term.

  Taxpayers enjoying tax reduction or exemption that undergo a change in the conditions warranting tax reduction or exemption shall report to the tax authorities within 15 days thereof. Those that no longer satisfy the tax reduction or exemption requirements shall perform their tax payment responsibilities in accordance with the law, and the tax authorities shall seek recovery from taxpayers that fail to pay tax in accordance with the law.

  Article 44 Based on the principles of benefiting the control and administration of tax collection and facilitating the payment of taxes, the tax authorities may, in accordance with relevant State provisions, commission relevant work units and persons to collect sundry99 and occasional tax payments and non-local tax payments, in which case they shall issue collection agent certificates to the commissioned work units and persons. The commissioned work units and persons shall collect the taxes in the name of the tax authorities in accordance with the requirements of the collection agent certificate, and the taxpayers may not refuse to pay. If a taxpayer refuses to pay, the commissioned work unit or person shall report the refusal to the tax authorities in a timely manner.

  Article 45 For the purposes of Article 34 of the Tax Administration Law, the term “proof of tax payment” refers to the various types of tax receipts, payment memos100, tax stamps, withholding (collection) certificates and other evidence of tax payment.

  No work unit or individual may print proofs of tax payment without the authorization of the tax authority. Proofs of tax payment may not be loaned out, scalped, altered or counterfeited101.

  The formats of, and the administrative procedures for, proofs of tax payment shall be formulated by the SAT.

  Article 46 After receiving a tax payment, the tax authorities shall issue proof of tax payment to the taxpayer. The tax authorities may entrust102 the bank to issue proof of tax payment to taxpayers who pay tax through the bank.

  Article 47 If a taxpayer is characterized by any of the situations listed in Articles 35 and 37 of the Tax Administration Law, the tax authorities have the power to use any of the following methods to determine the amount of tax to be paid:

  1. making reference to the tax burden of a taxpayer with a similar scale of business and revenue level among enterprises in the same or a similar industry in the same locality;

  2. using the method of business revenue or cost plus reasonable expenses and profit;

  3. extrapolation or estimation on the basis of raw materials, fuel, power, etc. consumed; or

  4. other reasonable methods.

  If the use of any single method set forth above is insufficient to determine the amount of tax to be paid, two or more methods may be used simultaneously103.

  If a taxpayer objects to the tax authority's determination of the amount of tax payable by a method set forth in this article, such taxpayer shall provide relevant evidence. The tax authorities shall make adjustments upon their affirmation of the evidence.

  Article 48 The tax authorities shall be responsible for rating the trustworthiness of taxpayers as regards payment of taxes. The procedures for rating the trustworthiness of taxpayers as regards payment of taxes shall be formulated by the SAT.

  Article 49 Contractors105 or lessees107 that have independent production or business operation rights, carry out independent accounting of financial matters and make periodic contracting payments or lease payments to their employers or lessors shall pay tax on their production or business revenue and income and be subject to control of their tax affairs, except where otherwise provided by laws or administrative regulations.

  Employers or lessors shall report relevant details on their contractors or lessees to the competent tax authorities within 30 days of the date of contracting or lease. An employer or lessor that fails to report such details shall bear joint36 and several liability for tax payment with the contractor104 or lessee106.

  Article 50 A taxpayer that is being dissolved or closed or has gone bankrupt shall report to its competent tax authorities before liquidation108. If its taxes are not settled in full, the enterprise's competent tax authorities shall participate in the liquidation.

  Article 51 For the purposes of Article 36 of the Tax Administration Law, the term “affiliate” means a company, enterprise or other economic organization that is related to another company, enterprise or other economic organization in any of the following ways:

  1. direct or indirect ownership or control in terms of capital, business operations, selling and purchasing, etc.;

  2. being directly or indirectly109 under the common ownership or control of a third party; or

  3. another affiliation110 of interests.

  Taxpayers are obligated to provide the local tax authorities with information on their affiliated111 transactions such as prices and fee rates. The specific procedures therefor shall be formulated by the SAT.

  Article 52 For the purposes of Article 36 of the Tax Administration Law, the term “arm's length transactions” means business transactions between non-affiliated enterprises based on fair transaction prices and normal business practices.

  Article 53 Taxpayers may submit the pricing principles and price calculation methods for affiliated transactions to the competent tax authorities. After examining and approving the said principles and methods, the competent tax authorities shall reach an advance agreement with the taxpayers as to pricing matters and supervise the implementation thereof by the taxpayers.

  Article 54 The tax authorities may adjust a taxpayer's amount of tax payable if its affiliated transactions are characterized by any of the following circumstances:

  1. sales and purchasing transactions are not priced at arm's length;

  2. the interest paid or received on financing exceeds or is less than that which a non-affiliated enterprise would accept, or is charged at a rate which is higher or lower than the normal interest rate for that type of transaction;

  3. the fee for labour services is not received or paid on an arm's length basis;

  4. the price set, or the fee received or paid, for a business transaction such as the assignment of property or the provision of the right to use property is not determined on an arm's length basis; or

  5. another instance of pricing that is not done on an arm's length basis.

  Article 55 The tax authorities may use any of the following methods to adjust the taxable revenue or income of taxpayers that are characterized by any of the circumstances set forth in Article 54 hereof:

  1. based on the price of the same or a similar transaction conducted on an arm's length basis;

  2. based on the revenue and margin112 of profit that should be obtained from the price charged for sale to a non-affiliated third party;

  3. based on cost plus reasonable expenses and profit; or

  4. based on other reasonable methods.

  Article 56 If the prices and fees paid by taxpayers in affiliated transactions are not set at arm's length, the tax authorities may make adjustments to their taxes within three years of the tax year in which the transactions occurred. In special circumstances, the tax authorities may make adjustments within 10 years of the tax year in which the transactions occurred.

  Article 57 For the purposes of Article 37 of the Tax Administration Law, the term “taxpayers engaging in production and/or business operations that have failed to handle tax registration” includes taxpayers engaging in production and/or business operations outside their counties (cities) of registration that have failed to report to the tax authorities of their place of business for examination and registration.

  Article 58 If the tax authorities seize a taxpayer's merchandise or goods in accordance with Article 37 of the Tax Administration Law, the taxpayer shall pay its taxes within 15 days of seizure113.

  If the merchandise or goods seized are live, perishable114 or apt to lose their efficacy, the tax authorities may shorten the time limit of seizure set forth in the preceding paragraph based on their storage life.

  Article 59 For the purposes of Articles 38 and 40 of the Tax Administration Law, the term “other property” includes movable and immovable property of the taxpayer such as real estate, cash, negotiable securities, etc.

  For the purposes of Articles 38, 40 and 42 of the Tax Administration Law, the phrase “housing and articles that are necessary for the subsistence of the taxpayer and his dependent family members” does not cover motorized vehicles, jewellery, antiques, paintings, luxury homes and multiple homes.

  The tax authorities shall not take preservation115 or enforcement measures against other livelihood116 necessities that have unit values of less than Rmb 5,000.

  Article 60 For the purposes of Articles 38, 40 and 42 of the Tax Administration Law, the term “dependent family members of the individual” refers to the taxpayer's spouse (if cohabitating), directly related family members living with the taxpayer and those other relatives living with the taxpayer who have no means of livelihood and are dependent on the taxpayer.

  Article 61 For the purposes of Articles 38 and 88 of the Tax Administration Law, the term “security” includes a guarantee provided for the taxpayer by a provider of tax payment security and accepted by the tax authorities as well as security provided by the taxpayer or a third party in the form of property of such taxpayer or third party that is not, or is only partly, encumbered117 by security interests.

  The term “provider of tax payment security” refers to a natural person or a legal person or other economic organization within the People's Republic or China that has the ability to secure the payment of taxes.

  Work units and individuals that or whom laws or administrative regulations have stipulated as not being qualified118 to provide security may not act as providers of tax payment security.

  Article 62 A provider of tax payment security that agrees to provide tax payment security for a taxpayer shall fill out a tax payment security form, specifying120 the subject matter being secured, the scope and term of the security, the security obligation and other relevant particulars. The tax payment security form will be valid121 only if signed and sealed by both the taxpayer and the provider of tax payment security and consented to by the tax authorities.

  Taxpayers or third parties using their property to secure tax payment shall fill out a detailed122 property list, specify119 the value of the property and other relevant particulars. The detailed property list will be valid only if signed and sealed by both the taxpayer and the third party and confirmed by the tax authorities.

  Article 63 When the tax authorities seize or seal up merchandise, goods or other property, such measures shall be carried out by not less than two tax officers, and the person subjected to the enforcement shall be notified. If the person subjected to the enforcement is a natural person, the notice shall call on him or an adult member of his family to be present; if the person subjected to the enforcement is a legal person or other organization, the notice shall call on its legal representative or main person in charge to be present; refusal to attend shall not influence the enforcement.

  Article 64 When the tax authorities seize or seal up merchandise, goods or other property with a value equivalent to the amount of taxes owed in the course of implementing Article 37, 38 or 40 of the Tax Administration Law, the value of the items shall be estimated by referring to the market prices or ex-factory prices of similar merchandise or by appraisal123.

  When determining the value of merchandise, goods or other property to be seized or sealed up by a method mentioned in the preceding paragraph, the tax authorities shall also include late fees and the expenses incurred in connection with the seizure, sealing, custody124auction125 and/or sale.

  Article 65 If a taxpayer, withholding agent or provider of tax payment security has no property available for enforcement other than indivisible merchandise, goods or other property the value of which exceeds the amount of taxes to be paid, the tax authorities may seize, seal up or auction the entire item. In the event of auction, the proceeds shall be used to offset126 the taxes, late fees, fines, as well as the costs of seizure, sealing up, custody and auction.

  Article 66 When the tax authorities seize or seal up property in the course of implementing Article 37, 38 or 40 of the Tax Administration Law, they may order that the relevant parties deliver into their custody the title documents pertaining127 to those movables and immovables that have title documents. In addition, the tax authorities may notify relevant authorities to cooperate with the enforcement. The relevant authorities shall not continue to process changes in the ownership of such movables or immovables while they have been seized or sealed up.

  Article 67 The tax authorities may order the party subjected to enforcement to take responsibility for the custody storage of the merchandise, goods or property sealed up, in which case the liability for custody shall be borne by the party subjected to enforcement.

  If the continued use of sealed up property will not decrease its value, the tax authorities may allow the party subjected to enforcement to continue the use thereof. Losses caused by negligence128 in the custody or use of the sealed property on the part of the party subjected to enforcement shall be borne by such party.

  Article 68 If, after the tax authorities have taken tax-related preservation measures, the taxes are paid within the term for payment stipulated by the tax authorities, the tax authorities shall release the tax-related preservation within one day of the date of their receipt of the tax payment or the proof of tax payment returned by the bank.

  Article 69 When selling merchandise, goods or other seized or sealed property at the going rate in order to offset taxes owed, the tax authorities shall turn the property over to a legally established auction house for auction. If it is not possible to commission an auction house or the property does not lend itself to auction, a local commercial enterprise may be commissioned to sell the property or the taxpayer may be ordered to dispose of the property within a set time period. If it is not possible to commission a commercial enterprise to sell the property and the taxpayer is unable to dispose of it, the tax authorities may sell the property at the going rate, the specific procedures for which shall be stipulated by the SAT. Merchandise in which the State prohibits free trade shall be turned over for purchase by the appropriate work unit in accordance with State provisions.

  The balance of the proceeds of the auction or sale as remains129 following setoff of the taxes, late fees and fines, and the costs of seizure, sealing up, custody, auction and sale shall be returned to the party subjected to enforcement within three days.

  Article 70 For the purposes of Articles 39 and 43 of the Tax Administration Law, the term “loss” means direct loss to the lawful interests of the taxpayer, withholding agent or provider of tax payment security that the tax authority is responsible for causing.

  Article 71 For the purposes of the Tax Administration Law, the term “other financial institutions” refers to trust and investment companies, credit unions, postal savings institutions and other financial institutions established with the approval of the People's Bank of China or the China Securities Regulatory Commission, etc.

  Article 72 For the purposes of the Tax Administration Law, the term “deposits” includes the savings deposits of the investors130 in wholly-owned enterprises, the partners in partnerships131 and sole traders, as well as the funds in shareholders132' fund accounts, etc.

  Article 73 If taxpayers or withholding agents engaging in production and/or business operations fail to pay taxes within the stipulated time limit or if providers of tax payment security fail to pay the secured tax amount, the tax authorities shall issue a notice requiring payment within a set time limit, which shall not exceed 15 days.

  Article 74 If a taxpayer with an overdue133 tax payment or the legal representative thereof fails to pay the tax and late fee payable or to provide tax payment security in accordance with provisions prior to leaving the country, the tax authorities may notify the immigration authorities to prevent him from leaving the country. The specific procedures for prevention of exit shall be formulated by the SAT in conjunction with the Ministry of Public Security.

  Article 75 The period for assessment134 of late fees in accordance with Article 32 of the Tax Administration Law shall commence on the day following the expiration of the tax payment term as stipulated in laws or administrative regulations or determined by the tax authorities in accordance with laws or administrative regulations and terminate on the date of actual payment of the tax by the taxpayer or withholding agent.

  Article 76 Tax authorities at all levels upwards135 from county level shall regularly publish announcements of taxpayers' tax arrears on the tax administration premises136 or through news media such as radio, television, newspapers, periodicals and the internet.

  The methods of regular public announcement of taxpayers' tax arrears shall be formulated by the SAT.

  Article 77 For the purposes of Article 49 of the Tax Administration Law, the term “relatively large tax arrears” means tax arrears of Rmb 50,000 or more.

  Article 78 If the tax authorities discover overpayment of taxes by a taxpayer, they shall carry out refund procedures within 10 days. If a taxpayer discovers overpayment of taxes and requests a refund, the tax authorities shall verify the facts and carry out refund procedures within 30 days of the receipt of the taxpayer's request for a refund.

  For the purposes of Article 51 of the Tax Administration Law, the overpaid taxes to be refunded137 with bank deposit interest for the same period do not include taxes to be refunded following settlement as a result of advance tax payment in accordance with the law, taxes to be refunded in connection with exports and taxes to be refunded in connection with various types of reduction and exemption.

  The interest rate for tax refunds shall be the current deposit interest rate set by the People's Bank of China on the day on which the tax authorities carry out the tax refund procedures.

  Article 79 If a taxpayer has both refundable138 taxes and overdue taxes, the tax authorities may set off the overdue taxes against the refundable taxes, whereupon any balance shall be refunded to the taxpayer.

  Article 80 For the purposes of Article 52 of the Tax Administration Law, the term “responsibility of the tax authorities” refers to misapplication of tax laws or administrative regulations or unlawful enforcement activities by the tax authorities.

  Article 81 For the purposes of Article 52 of the Tax Administration Law, the phrase “errors on the part of the taxpayer or withholding agent such as miscalculations” means misapplication of calculation formulas without subjective139 intent and obvious misprints.

  Article 82 For the purposes of Article 52 of the Tax Administration Law, the term “special circumstances” refers to circumstances where the aggregate amount of tax unpaid140 or underpaid, not withheld or under-withheld, or not collected or under-collected as a result of errors on the part of the taxpayer or withholding agent such as miscalculations is Rmb 100,000 or greater.

  Article 83 The time limits for belated payment or pursuit of taxes or late fees stipulated in Article 52 of the Tax Administration Law shall commence on the day on which the taxpayer or withholding agent should have paid but either failed to pay or underpaid such taxes.

  Article 84 When auditing142 authorities or public finance authorities conduct an audit141 or investigation in accordance with the law, the tax authorities shall implement the decisions of the auditing authorities or public finance authorities regarding unlawful tax collection activities of the tax authorities. If the auditing authorities or public finance authorities discover that the work unit audited143 or investigated has engaged in illegal tax collection activities, they shall hand down a decision or written opinion instructing the work unit to pay to the tax authorities the taxes and/or late fees that it is obligated to pay. Based on the relevant authority's decision or written opinion and in accordance with tax laws and administrative regulations, the tax authorities shall deposit the taxes and/or late fees collectible into the State treasury in accordance with the scope of tax collection administration for which they are responsible, and the budget levels at which tax revenue is to be deposited into the State treasury, stipulated by the State.

  The tax authorities shall submit to the auditing authorities or financial authorities a written response on the implementation of the written decision or opinion of the auditing authorities or financial authorities within 30 days of the date of receipt thereof.

  The relevant authorities may neither themselves collect and deposit in the treasury taxes and/or late fees discovered in the performance of their duties nor themselves dispose of or keep possession of such taxes and/or late fees as funds of a different description.

  PART SIX TAX INVESTIGATION

  Article 85 The tax authorities shall establish a scientific investigation system, arrange work based on an integrated plan and strictly144 control the number of investigations carried out on taxpayers and withholding agents.

  Tax authorities shall establish rational tax inspection procedures. The duties of the personnel responsible for selecting cases, investigating, handling and enforcing shall be well-defined, mutually separated and mutually counter-balanced. The case selection process and the investigative acts shall be regulated.

  The specific procedures for tax investigation shall be formulated by the SAT.

  Article 86: The tax authorities may exercise the authority vested by Item (1) of Article 54 of the Tax Administration Law at the taxpayer's or withholding agent's place of business. If necessary, and subject to approval from the head of the tax bureau (branch) at the county level or higher, the tax authority may transfer the taxpayer's or withholding agent's accounting books, accounting vouchers, statements and other relevant materials pertaining to previous fiscal145 years to the tax authority's office for investigation; however, the tax authority must issue a detailed list of such materials to the taxpayer or withholding agent and shall return the materials intact within three months. In special circumstances, and subject to approval from the head of the tax bureau at or above the level of a city with districts or an autonomous prefecture, the tax authority may transfer the taxpayer's or withholding agent's accounting books, accounting vouchers, statements and other relevant materials pertaining to the current year to the tax authority' office for investigation; however, the tax authority must return the materials within 30 days.

  Article 87: When exercising the authority vested by Item (6) of Article 54 of the Tax Administration Law, the tax authorities shall designate a specific individual to be in charge, which individual shall proceed on the strength of a deposit accounts inspection permit that has been standardized146 at the national level and shall be required to maintain the confidentiality of the party being investigated.

  The format11 of deposit accounts inspection permits shall be determined by the SAT.

  The subject matter of investigations by the tax authorities includes the balance of, and transactions pertaining to, the deposit accounts of taxpayers.

  Article 88: The term for preservation measures employed by the tax authorities pursuant to Article 55 of the Tax Administration Law normally may not exceed six months. Where a major case requires an extension, the tax authority shall report to the SAT for approval.

  Article 89: When carrying out tax investigations, tax authorities and officers shall exercise their authority in accordance with the Tax Administration Law and these Rules.

  When carrying out tax investigations, the tax officers shall present their tax investigator147 cards and tax investigation notices. Taxpayers, withholding agents and other parties have the right to refuse to submit to investigation by tax officers not possessing a tax investigator card and/or tax investigation notice. When investigating country fairs or business operators concentrated in the same place, the tax authorities may use standardized tax investigation notices.

  The specific procedures for the format, use and administration of the tax investigator cards and tax investigation notices shall be determined by the SAT.

  PART SEVEN LEGAL LIABILITY

  Article 90: If a taxpayer fails to carry out the procedures for inspection or reissuance of tax registration certificates in accordance with provisions, the tax authority shall order rectification148 of the matter within a limited time and may impose a fine of not more than Rmb 2,000; if the case is serious, it may impose a fine of not less than Rmb 2,000 and not more than Rmb 10,000.

  Article 91: If proofs of tax payment are illegally printed, loaned out, scalped, altered or counterfeited, the tax authority shall order rectification of the matter and impose a fine of not less than Rmb 2,000 and not more than Rmb 10,000; if the case is serious, it shall impose a fine of not less than Rmb 10,000 and not more than Rmb 50,000. If the violation149 constitutes a criminal offence, the criminal liability of the perpetrator shall be pursued in accordance with the law.

  Article 92: If a bank or other financial institution fails to register the tax registration certificate number in the account of a taxpayer engaging in production and/or business operations as stipulated by the Tax Administration Law, or fails to record the account number of a taxpayer engaging in production and/or business operations on the tax registration certificate in accordance with provisions, the tax authority shall order rectification of the matter and impose a fine of not less than Rmb 2,000 and not more than Rmb 20,000; if the case is serious, it shall impose a fine of not less than Rmb 20,000 and not more than Rmb 50,000.

  Article 93: If the illegal provision of bank accounts, invoices, certification or other convenience to taxpayers or withholding agents results in failure to pay or underpayment of taxes or the fraudulent gain of export-related tax refunds from the State, the tax authority, in addition to confiscating150 the illegal income, may impose a fine of not more than the amount of tax not paid, underpaid or defrauded151.

  Article 94: If a taxpayer refuses to have his tax withheld or collected by an agent, the withholding agent shall report the matter to the tax authorities. The tax authorities shall seek payment of the taxes and late fees directly from the taxpayer; if the taxpayer refuses, the matter shall be handled in accordance with Article 68 of the Tax Administration Law.

  Article 95: If a tax authority wishes to investigate taxpayer details on the premises of a bus station, railway station, pier152, airport, postal enterprise or a branch thereof in accordance with Item (5) of Article 54 of the Tax Administration Law and the relevant work unit refuses to allow the authority to do so, the tax authority shall order rectification of the matter and may impose a fine of not more than Rmb 10,000; if the case is serious, it may impose a fine of not less than Rmb 10,000 and not more than Rmb 50,000.

  Article 96: Fines shall be imposed in accordance with Article 70 of the Tax Administration Law if a taxpayer or withholding agent:

  1. provides false information, does not truthfully report the situation or refuses to provide related information;

  2. refuses or impedes153 the tax authorities' making of a record, audio recording or video recording, or taking of photographs or photocopies154, of circumstances or information related to a case;

  3. transfers, hides or destroys relevant information during an investigation; or

  4. otherwise fails to cooperate with an investigation in accordance with the law.

  Article 97: If tax officers privately155 divide merchandise, goods or other property that has been seized or sealed up, and the violation is serious and constitutes a criminal offence, the criminal liability of the perpetrators shall be pursued in accordance with the law; if the violation does not constitute a criminal offence, the offenders156 shall be subjected to administrative sanctions according to law.

  Article 98: If a tax agent violates tax laws or administrative regulations and such violation results in non-payment or underpayment of tax by the taxpayer, a fine of not less than 50% and not more than three times the amount not paid or underpaid by the taxpayer shall be imposed on the tax agent, unless the taxpayer pays, or makes up the balance of, the tax and late fee.

  Article 99: If a tax authority imposes a fine on or confiscates157 the illegal income of a taxpayer, withholding agent or other party, the tax authority shall issue a fine or confiscation158 certificate. If no fine or confiscation certificate is issued, the taxpayer, withholding agent or other party has the right to refuse to pay the penalty or turn over the income.

  Article 100: For the purposes of Article 88 of the Tax Administration Law, tax payment disputes are disputes arising due to objections on the part of a taxpayer, withholding agent or provider of tax payment security to a specific administrative act such as a tax authority's determination of the payer of a tax, the object of taxation, the scope of taxation, the reduction of a tax, the exemption from a tax, the refund of a tax payment, the applicable tax rate, the basis of calculation of a tax, the stage at which a tax is imposed, the place of tax payment, the time limit for tax payment, the method of tax collection, etc.

  PART EIGHT SERVICE OF DOCUMENTS

  Article 101: When serving tax documents, the tax authorities shall deliver the documents directly to the addressees.

  If the addressee is a citizen, the acknowledgment of service shall be signed by the citizen himself.

  If the addressee is a legal person or other organization, the acknowledgment of service shall be signed by the legal person's legal representative or the organization's main person in charge, or by the legal person's or organization's person in charge of finance or person in charge of receiving documents. If the addressee has an agent, the document may be served on the agent, who shall sign for the service thereof.

  Article 102: Tax documents served shall be accompanied by an acknowledgment of service. A tax document shall have been served once the addressee or another acknowledging person as provided for herein has noted159 the date of receipt on the acknowledgment of service and signed or sealed it.

  Article 103: If the addressee or another acknowledging person as provided for herein refuses to sign for the service of a tax document, the person serving the document shall note the reason for and date of refusal on the acknowledgment of service and sign or seal the same together with a witness, whereupon the tax document shall be left with the addressee and shall be deemed served.

  Article 104: If there is difficulty in directly serving tax documents, the tax authorities may entrust another relevant authority or another work unit to serve the documents on behalf of the tax authorities or the documents may be served by post.

  Article 105: Where a tax document is served directly or by entrustment160, the date of service shall be the date of receipt signed or noted on the acknowledgment of receipt by the acknowledging person or the witness. Where a tax document is served by post, the date of service shall be the date noted on the acknowledgment of receipt of the registered mail item and the documents shall be deemed served.

  Article 106: In any of the following situations, the tax authorities may serve tax documents by public announcement, in which case the documents shall be considered served after the lapse161 of 30 days following the date of announcement:

  1. the same service is to be effected on numerous persons; or

  2. it is impossible to serve the documents using other methods stipulated in this part.

  Article 107: The formats for tax documents shall be determined by the SAT. For the purposes of these Rules, the term “tax documents” refers to:

  1. notices of taxation matters;

  2. notices of orders to make rectifications within a time limit;

  3. decisions to adopt tax-related preservation measures;

  4. decisions to enforce tax collection;

  5. tax investigation notices;

  6. decisions regarding the handling of taxation matters;

  7. decisions to impose administrative tax penalties;

  8. decisions made upon administrative review; and

  9. other tax documents.

  PART NINE SUPPLEMENTARY162 PROVISIONS

  Article 108: For the purposes of the Tax Administration Law and these Rules, the terms “not less than”, “not more than”, “within …… days” and “expiration of” all include the number itself.

  Article 109: If the final day of a time limit specified in the Tax Administration Law or these Rules is a statutory holiday, the day following the end of the holiday shall be the final day of the time limit. If there are three or more consecutive163 statutory holidays within a time limit, the time limit shall be extended by the number of holidays.

  Article 110: The withholding and collecting commissions stipulated in the third paragraph of Article 30 of the Tax Administration Law shall be placed in the budget and shall be paid to the withholding agents by the tax authorities in accordance with laws and administrative regulations.

  Article 111: The procedures for the appointment of tax agents by taxpayers and withholding agents to handle their tax affairs on their behalves shall be formulated by the SAT.

  Article 112: The levy and collection of cultivated land occupation tax, deed tax, agricultural tax and livestock164 farming tax shall be administered in accordance with the relevant provisions of the State Council.

  Article 113: These Rules shall be implemented as of 15 October 2002. At the same date, the PRC, Administration of the Levy and Collection of Taxes Law Implementing Rules issued by the State Council on 4 August 1993 shall concurrently be repealed165.



点击收听单词发音收听单词发音  

1 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。
2 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》
3 levy Z9fzR     
n.征收税或其他款项,征收额
参考例句:
  • They levy a tax on him.他们向他征税。
  • A direct food levy was imposed by the local government.地方政府征收了食品税。
4 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。
5 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
6 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。
7 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。
8 formulating 40080ab94db46e5c26ccf0e5aa91868a     
v.构想出( formulate的现在分词 );规划;确切地阐述;用公式表示
参考例句:
  • At present, the Chinese government is formulating nationwide regulations on the control of such chemicals. 目前,中国政府正在制定全国性的易制毒化学品管理条例。 来自汉英非文学 - 白皮书
  • Because of this, the U.S. has taken further steps in formulating the \"Magellan\" programme. 为此,美国又进一步制定了“麦哲伦”计划。 来自百科语句
9 implement WcdzG     
n.(pl.)工具,器具;vt.实行,实施,执行
参考例句:
  • Don't undertake a project unless you can implement it.不要承担一项计划,除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
10 implementing be68540dfa000a0fb38be40d32259215     
v.实现( implement的现在分词 );执行;贯彻;使生效
参考例句:
  • -- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。 来自汉英非文学 - 白皮书
  • He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。 来自辞典例句
11 format giJxb     
n.设计,版式;[计算机]格式,DOS命令:格式化(磁盘),用于空盘或使用过的磁盘建立新空盘来存储数据;v.使格式化,设计,安排
参考例句:
  • Please format this floppy disc.请将这张软盘格式化。
  • The format of the figure is very tasteful.该图表的格式很雅致。
12 actively lzezni     
adv.积极地,勤奋地
参考例句:
  • During this period all the students were actively participating.在这节课中所有的学生都积极参加。
  • We are actively intervening to settle a quarrel.我们正在积极调解争执。
13 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。
14 confidentiality 7Y2yc     
n.秘而不宣,保密
参考例句:
  • They signed a confidentiality agreement. 他们签署了一份保守机密的协议。
  • Cryptography is the foundation of supporting authentication, integrality and confidentiality. 而密码学是支持认证、完整性和机密性机制的基础。
15 rectify 8AezO     
v.订正,矫正,改正
参考例句:
  • The matter will rectify itself in a few days.那件事过几天就会变好。
  • You can rectify this fault if you insert a slash.插人一条斜线便可以纠正此错误。
16 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。
17 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。
18 quotas 56efa1d6a3d7b4abe55e080dda812715     
(正式限定的)定量( quota的名词复数 ); 定额; 指标; 摊派
参考例句:
  • In fulfilling the production quotas, John made rings round all his fellow workers. 约翰完成生产定额大大超过他的同事们。
  • Quotas of the means of production are allocated by the higher administrative bodies to the lower ones. 物资指标按隶属关系分配。
19 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。
20 investigations 02de25420938593f7db7bd4052010b32     
(正式的)调查( investigation的名词复数 ); 侦查; 科学研究; 学术研究
参考例句:
  • His investigations were intensive and thorough but revealed nothing. 他进行了深入彻底的调查,但没有发现什么。
  • He often sent them out to make investigations. 他常常派他们出去作调查。
21 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。
22 spouse Ah6yK     
n.配偶(指夫或妻)
参考例句:
  • Her spouse will come to see her on Sunday.她的丈夫星期天要来看她。
  • What is the best way to keep your spouse happy in the marriage?在婚姻中保持配偶幸福的最好方法是什么?
23 collateral wqhzH     
adj.平行的;旁系的;n.担保品
参考例句:
  • Many people use personal assets as collateral for small business loans.很多人把个人财产用作小额商业贷款的抵押品。
  • Most people here cannot borrow from banks because they lack collateral.由于拿不出东西作为抵押,这里大部分人无法从银行贷款。
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 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。
26 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。
27 arrears IVYzQ     
n.到期未付之债,拖欠的款项;待做的工作
参考例句:
  • The payments on that car loan are in arrears by three months.购车贷款的偿付被拖欠了三个月。
  • They are urgent for payment of arrears of wages.他们催讨拖欠的工钱。
28 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。
29 overlap tKixw     
v.重叠,与…交叠;n.重叠
参考例句:
  • The overlap between the jacket and the trousers is not good.夹克和裤子重叠的部分不好看。
  • Tiles overlap each other.屋瓦相互叠盖。
30 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?
31 registrations d53ddf87a983739d49e0da0c1fa64925     
n.登记( registration的名词复数 );登记项目;登记(或注册、挂号)人数;(管风琴)音栓配合(法)
参考例句:
  • In addition to the check-in procedures, the room clerks are customarily responsible for recording advance registrations. 除了办理住宿手续外,客房登记员按惯例还负责预约登记。 来自辞典例句
  • Be the Elekta expert for products registrations in China. 成为在中国注册产品的医科达公司专家。 来自互联网
32 amend exezY     
vt.修改,修订,改进;n.[pl.]赔罪,赔偿
参考例句:
  • The teacher advised him to amend his way of living.老师劝他改变生活方式。
  • You must amend your pronunciation.你必须改正你的发音。
33 amendment Mx8zY     
n.改正,修正,改善,修正案
参考例句:
  • The amendment was rejected by 207 voters to 143.这项修正案以207票对143票被否决。
  • The Opposition has tabled an amendment to the bill.反对党已经就该议案提交了一项修正条款。
34 amendments 39576081718792f25ceae20f3bb99b43     
(法律、文件的)改动( amendment的名词复数 ); 修正案; 修改; (美国宪法的)修正案
参考例句:
  • The committee does not adequately consult others when drafting amendments. 委员会在起草修正案时没有充分征求他人的意见。
  • Please propose amendments and addenda to the first draft of the document. 请对这个文件的初稿提出修改和补充意见。
35 revocation eWZxW     
n.废止,撤回
参考例句:
  • the revocation of planning permission 建筑许可的撤销
  • The revocation of the Edict of Nantes was signed here in 1685. 1685年南特敕令的废除是在这里宣布的。 来自互联网
36 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
37 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。
38 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。
39 truthful OmpwN     
adj.真实的,说实话的,诚实的
参考例句:
  • You can count on him for a truthful report of the accident.你放心,他会对事故作出如实的报告的。
  • I don't think you are being entirely truthful.我认为你并没全讲真话。
40 specified ZhezwZ     
adj.特定的
参考例句:
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
41 incurrence 274401e6dd2b57a39981076a6229f306     
招致
参考例句:
42 stipulate shhyP     
vt.规定,(作为条件)讲定,保证
参考例句:
  • International rules stipulate the number of foreign entrants.国际规则规定了外国参赛者的人数。
  • Some manufacturers stipulate the price at which their goods are to be sold.有些制造商规定出售他们生产的商品的价格。
43 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
44 dispense lZgzh     
vt.分配,分发;配(药),发(药);实施
参考例句:
  • Let us dispense the food.咱们来分发这食物。
  • The charity has been given a large sum of money to dispense as it sees fit.这个慈善机构获得一大笔钱,可自行适当分配。
45 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。
46 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。
47 revoked 80b785d265b6419ab99251d8f4340a1d     
adj.[法]取消的v.撤销,取消,废除( revoke的过去式和过去分词 )
参考例句:
  • It may be revoked if the check is later dishonoured. 以后如支票被拒绝支付,结算可以撤销。 来自辞典例句
  • A will is revoked expressly. 遗嘱可以通过明示推翻。 来自辞典例句
48 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。
49 savings ZjbzGu     
n.存款,储蓄
参考例句:
  • I can't afford the vacation,for it would eat up my savings.我度不起假,那样会把我的积蓄用光的。
  • By this time he had used up all his savings.到这时,他的存款已全部用完。
50 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。
51 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。
52 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
53 aggregate cKOyE     
adj.总计的,集合的;n.总数;v.合计;集合
参考例句:
  • The football team had a low goal aggregate last season.这支足球队上个赛季的进球总数很少。
  • The money collected will aggregate a thousand dollars.进帐总额将达一千美元。
54 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。
55 voucher ELTzZ     
n.收据;传票;凭单,凭证
参考例句:
  • The government should run a voucher system.政府应该施行凭证制度。
  • Whenever cash is paid out,a voucher or receipt should be obtained.无论何时只要支付现金,就必须要有一张凭据或者收据。
56 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)
57 incurring ccc47e576f1ce5fe49a4f373b49987ba     
遭受,招致,引起( incur的现在分词 )
参考例句:
  • 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。
  • He spoke to the Don directly, taking a chance on incurring Michael's ill will. 他直接向老头子谈自己的意见,这显然要冒引起迈克尔反感的风险。 来自教父部分
58 ledgers 73a3b1ea51494741c86cba193a27bb69     
n.分类账( ledger的名词复数 )
参考例句:
  • The ledgers and account books had all been destroyed. 分类账本和账簿都被销毁了。 来自《简明英汉词典》
  • The ledgers had all been destroyed. 账簿都被销毁了。 来自辞典例句
59 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。
60 specialized Chuzwe     
adj.专门的,专业化的
参考例句:
  • There are many specialized agencies in the United Nations.联合国有许多专门机构。
  • These tools are very specialized.这些是专用工具。
61 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。
62 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。
63 accurately oJHyf     
adv.准确地,精确地
参考例句:
  • It is hard to hit the ball accurately.准确地击中球很难。
  • Now scientists can forecast the weather accurately.现在科学家们能准确地预报天气。
64 thoroughly sgmz0J     
adv.完全地,彻底地,十足地
参考例句:
  • The soil must be thoroughly turned over before planting.一定要先把土地深翻一遍再下种。
  • The soldiers have been thoroughly instructed in the care of their weapons.士兵们都系统地接受过保护武器的训练。
65 withheld f9d7381abd94e53d1fbd8a4e53915ec8     
withhold过去式及过去分词
参考例句:
  • I withheld payment until they had fulfilled the contract. 他们履行合同后,我才付款。 来自《简明英汉词典》
  • There was no school play because the principal withheld his consent. 由于校长没同意,学校里没有举行比赛。 来自《简明英汉词典》
66 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。
67 ethnic jiAz3     
adj.人种的,种族的,异教徒的
参考例句:
  • This music would sound more ethnic if you played it in steel drums.如果你用钢鼓演奏,这首乐曲将更具民族特色。
  • The plan is likely only to aggravate ethnic frictions.这一方案很有可能只会加剧种族冲突。
68 concurrent YncyG     
adj.同时发生的,一致的
参考例句:
  • You can't attend two concurrent events!你不能同时参加两项活动!
  • The twins had concurrent birthday. 双胞胎生日在同一天。
69 concurrently 7a0b4be5325a98c61c407bef16b74293     
adv.同时地
参考例句:
  • He was given two twelve month sentences to run concurrently. 他两罪均判12个月监禁,同期执行。 来自《简明英汉词典》
  • He was given two prison sentences, to run concurrently. 他两罪均判监禁,同期执行。 来自辞典例句
70 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
71 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。
72 dedicated duHzy2     
adj.一心一意的;献身的;热诚的
参考例句:
  • He dedicated his life to the cause of education.他献身于教育事业。
  • His whole energies are dedicated to improve the design.他的全部精力都放在改进这项设计上了。
73 postal EP0xt     
adj.邮政的,邮局的
参考例句:
  • A postal network now covers the whole country.邮路遍及全国。
  • Remember to use postal code.勿忘使用邮政编码。
74 deductions efdb24c54db0a56d702d92a7f902dd1f     
扣除( deduction的名词复数 ); 结论; 扣除的量; 推演
参考例句:
  • Many of the older officers trusted agents sightings more than cryptanalysts'deductions. 许多年纪比较大的军官往往相信特务的发现,而不怎么相信密码分析员的推断。
  • You know how you rush at things,jump to conclusions without proper deductions. 你知道你处理问题是多么仓促,毫无合适的演绎就仓促下结论。
75 eligible Cq6xL     
adj.有条件被选中的;(尤指婚姻等)合适(意)的
参考例句:
  • He is an eligible young man.他是一个合格的年轻人。
  • Helen married an eligible bachelor.海伦嫁给了一个中意的单身汉。
76 pertains 9d46f6a676147b5a066ced3cf626e0cc     
关于( pertain的第三人称单数 ); 有关; 存在; 适用
参考例句:
  • When one manages upward, none of these clear and unambiguous symbols pertains. 当一个人由下而上地管理时,这些明确无误的信号就全都不复存在了。
  • Her conduct hardly pertains to a lady. 她的行为与女士身份不太相符。
77 defer KnYzZ     
vt.推迟,拖延;vi.(to)遵从,听从,服从
参考例句:
  • We wish to defer our decision until next week.我们希望推迟到下星期再作出决定。
  • We will defer to whatever the committee decides.我们遵从委员会作出的任何决定。
78 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
79 notary svnyj     
n.公证人,公证员
参考例句:
  • She is the town clerk and a certified public accountant and notary public.她身兼城镇文书、执业会计师和公证人数职。
  • That notary is authorised to perform the certain legal functions.公证人被授权执行某些法律职能。
80 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。
81 intervals f46c9d8b430e8c86dea610ec56b7cbef     
n.[军事]间隔( interval的名词复数 );间隔时间;[数学]区间;(戏剧、电影或音乐会的)幕间休息
参考例句:
  • The forecast said there would be sunny intervals and showers. 预报间晴,有阵雨。
  • Meetings take place at fortnightly intervals. 每两周开一次会。
82 unifying 18f99ec3e0286dcc4f6f318a4d8aa539     
使联合( unify的现在分词 ); 使相同; 使一致; 统一
参考例句:
  • In addition, there were certain religious bonds of a unifying kind. 此外,他们还有某种具有一种统一性质的宗教上的结合。
  • There is a unifying theme, and that is the theme of information flow within biological systems. 我们可以用一个总的命题,把生物学系统内的信息流来作为这一研究主题。
83 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。
84 treasury 7GeyP     
n.宝库;国库,金库;文库
参考例句:
  • The Treasury was opposed in principle to the proposals.财政部原则上反对这些提案。
  • This book is a treasury of useful information.这本书是有价值的信息宝库。
85 refunds 0084ff716402199f733f841f5937d3ae     
n.归还,偿还额,退款( refund的名词复数 )v.归还,退还( refund的第三人称单数 )
参考例句:
  • Tomorrow he would return them to the store and claim refunds. 明天他要把它们退还给商店并要求退款。 来自辞典例句
  • The new method means that taxpayers get refunds much faster. 这种新办法意味着纳税人可以较快地领到退还款。 来自辞典例句
86 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。
87 relatively bkqzS3     
adv.比较...地,相对地
参考例句:
  • The rabbit is a relatively recent introduction in Australia.兔子是相对较新引入澳大利亚的物种。
  • The operation was relatively painless.手术相对来说不痛。
88 affected TzUzg0     
adj.不自然的,假装的
参考例句:
  • She showed an affected interest in our subject.她假装对我们的课题感到兴趣。
  • His manners are affected.他的态度不自然。
89 monetary pEkxb     
adj.货币的,钱的;通货的;金融的;财政的
参考例句:
  • The monetary system of some countries used to be based on gold.过去有些国家的货币制度是金本位制的。
  • Education in the wilderness is not a matter of monetary means.荒凉地区的教育不是钱财问题。
90 insufficient L5vxu     
adj.(for,of)不足的,不够的
参考例句:
  • There was insufficient evidence to convict him.没有足够证据给他定罪。
  • In their day scientific knowledge was insufficient to settle the matter.在他们的时代,科学知识还不能足以解决这些问题。
91 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除,减去( deduct的过去式和过去分词 )
参考例句:
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
92 payroll YmQzUB     
n.工资表,在职人员名单,工薪总额
参考例句:
  • His yearly payroll is $1.2 million.他的年薪是120万美元。
  • I can't wait to get my payroll check.我真等不及拿到我的工资单了。
93 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
94 forth Hzdz2     
adv.向前;向外,往外
参考例句:
  • The wind moved the trees gently back and forth.风吹得树轻轻地来回摇晃。
  • He gave forth a series of works in rapid succession.他很快连续发表了一系列的作品。
95 disbursal c5abb8e7379b186cb4c5aa3c9ecf4c4d     
n.支出
参考例句:
96 disapproval VuTx4     
n.反对,不赞成
参考例句:
  • The teacher made an outward show of disapproval.老师表面上表示不同意。
  • They shouted their disapproval.他们喊叫表示反对。
97 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。
98 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。
99 sundry CswwL     
adj.各式各样的,种种的
参考例句:
  • This cream can be used to treat sundry minor injuries.这种药膏可用来治各种轻伤。
  • We can see the rich man on sundry occasions.我们能在各种场合见到那个富豪。
100 memos 45cf27e47ed5150a0561ca46ec309d4e     
n.备忘录( memo的名词复数 );(美)内部通知
参考例句:
  • Big shots get their dander up and memos start flying. 大人物们怒火中烧,备忘录四下乱飞。 来自辞典例句
  • There was a pile of mail, memos and telephone messages on his desk. 他的办公桌上堆满着信件、备忘录和电话通知。 来自辞典例句
101 counterfeited 5d3d40bf40d714ccb5192aca77de1c89     
v.仿制,造假( counterfeit的过去分词 )
参考例句:
  • How did you spot those fifties were counterfeited? 你怎样察觉出那些50元面值的纸币是伪造的? 来自《简明英汉词典》
  • The old miser's widow counterfeited a grief she did not feel. 这个老守财奴的寡妇伪装出她并没有的哀伤。 来自辞典例句
102 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。
103 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。
104 contractor GnZyO     
n.订约人,承包人,收缩肌
参考例句:
  • The Tokyo contractor was asked to kick $ 6000 back as commission.那个东京的承包商被要求退还6000美元作为佣金。
  • The style of house the contractor builds depends partly on the lay of the land.承包商所建房屋的式样,有几分要看地势而定。
105 contractors afd5c0fd2ee43e4ecee8159c7a7c63e4     
n.(建筑、监造中的)承包人( contractor的名词复数 )
参考例句:
  • We got estimates from three different contractors before accepting the lowest. 我们得到3个承包商的报价后,接受了最低的报价。 来自《简明英汉词典》
  • Contractors winning construction jobs had to kick back 2 per cent of the contract price to the mafia. 赢得建筑工作的承包商得抽出合同价格的百分之二的回扣给黑手党。 来自《简明英汉词典》
106 lessee H9szP     
n.(房地产的)租户
参考例句:
  • The lessor can evict the lessee for failure to pay rent.出租人可驱逐不付租金的承租人。
  • The lessee will be asked to fill in a leasing application.租赁人要求填写一张租赁申请。
107 lessees a3ec9bbd4dca715685ffed2ed6ba0c50     
n.承租人,租户( lessee的名词复数 )
参考例句:
  • And finally there's a Leasing Division which organizes leasing packages for lessons and lessees. 最后我们还有租赁部为承租人和出租人牵线搭桥提供整套的租赁服务。 来自国际金融英语口语
  • Obviously, it organizes leasing packages for lessors and lessees. 顾名思义,它的工作就是为出租人和承租人牵线搭桥。 来自互联网
108 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。
109 indirectly a8UxR     
adv.间接地,不直接了当地
参考例句:
  • I heard the news indirectly.这消息我是间接听来的。
  • They were approached indirectly through an intermediary.通过一位中间人,他们进行了间接接触。
110 affiliation MKnya     
n.联系,联合
参考例句:
  • There is no affiliation between our organization and theirs,even though our names are similar.尽管两个组织的名称相似,但我们之间并没有关系。
  • The kidnappers had no affiliation with any militant group.这些绑架者与任何军事组织都没有紧密联系。
111 affiliated 78057fb733c9c93ffbdc5f0ed15ef458     
adj. 附属的, 有关连的
参考例句:
  • The hospital is affiliated with the local university. 这家医院附属于当地大学。
  • All affiliated members can vote. 所有隶属成员都有投票权。
112 margin 67Mzp     
n.页边空白;差额;余地,余裕;边,边缘
参考例句:
  • We allowed a margin of 20 minutes in catching the train.我们有20分钟的余地赶火车。
  • The village is situated at the margin of a forest.村子位于森林的边缘。
113 seizure FsSyO     
n.没收;占有;抵押
参考例句:
  • The seizure of contraband is made by customs.那些走私品是被海关没收的。
  • The courts ordered the seizure of all her property.法院下令查封她所有的财产。
114 perishable 9uKyk     
adj.(尤指食物)易腐的,易坏的
参考例句:
  • Many fresh foods are highly perishable.许多新鲜食物都极易腐败。
  • Fruits are perishable in transit.水果在运送时容易腐烂。
115 preservation glnzYU     
n.保护,维护,保存,保留,保持
参考例句:
  • The police are responsible for the preservation of law and order.警察负责维持法律与秩序。
  • The picture is in an excellent state of preservation.这幅画保存得极为完好。
116 livelihood sppzWF     
n.生计,谋生之道
参考例句:
  • Appropriate arrangements will be made for their work and livelihood.他们的工作和生活会得到妥善安排。
  • My father gained a bare livelihood of family by his own hands.父亲靠自己的双手勉强维持家计。
117 encumbered 2cc6acbd84773f26406796e78a232e40     
v.妨碍,阻碍,拖累( encumber的过去式和过去分词 )
参考例句:
  • The police operation was encumbered by crowds of reporters. 警方的行动被成群的记者所妨碍。
  • The narrow quay was encumbered by hundreds of carts. 狭窄的码头被数百辆手推车堵得水泄不通。 来自辞典例句
118 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。
119 specify evTwm     
vt.指定,详细说明
参考例句:
  • We should specify a time and a place for the meeting.我们应指定会议的时间和地点。
  • Please specify what you will do.请你详述一下你将做什么。
120 specifying ca4cf95d0de82d4463dfea22d3f8c836     
v.指定( specify的现在分词 );详述;提出…的条件;使具有特性
参考例句:
  • When we describe what the action will affect, we are specifying the noun of the sentence. 当描述动作会影响到什么时,我们指定组成句子的名词。 来自About Face 3交互设计精髓
  • Procurement section only lists opportunistic infection drugs without specifying which drugs. 采购部分只说明有治疗机会性感染的药物,但并没有说明是什么药物。 来自互联网
121 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?
122 detailed xuNzms     
adj.详细的,详尽的,极注意细节的,完全的
参考例句:
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
123 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。
124 custody Qntzd     
n.监护,照看,羁押,拘留
参考例句:
  • He spent a week in custody on remand awaiting sentence.等候判决期间他被还押候审一个星期。
  • He was taken into custody immediately after the robbery.抢劫案发生后,他立即被押了起来。
125 auction 3uVzy     
n.拍卖;拍卖会;vt.拍卖
参考例句:
  • They've put the contents of their house up for auction.他们把房子里的东西全都拿去拍卖了。
  • They bought a new minibus with the proceeds from the auction.他们用拍卖得来的钱买了一辆新面包车。
126 offset mIZx8     
n.分支,补偿;v.抵消,补偿
参考例句:
  • Their wage increases would be offset by higher prices.他们增加的工资会被物价上涨所抵消。
  • He put up his prices to offset the increased cost of materials.他提高了售价以补偿材料成本的增加。
127 pertaining d922913cc247e3b4138741a43c1ceeb2     
与…有关系的,附属…的,为…固有的(to)
参考例句:
  • Living conditions are vastly different from those pertaining in their country of origin. 生活条件与他们祖国大不相同。
  • The inspector was interested in everything pertaining to the school. 视察员对有关学校的一切都感兴趣。
128 negligence IjQyI     
n.疏忽,玩忽,粗心大意
参考例句:
  • They charged him with negligence of duty.他们指责他玩忽职守。
  • The traffic accident was allegedly due to negligence.这次车祸据说是由于疏忽造成的。
129 remains 1kMzTy     
n.剩余物,残留物;遗体,遗迹
参考例句:
  • He ate the remains of food hungrily.他狼吞虎咽地吃剩余的食物。
  • The remains of the meal were fed to the dog.残羹剩饭喂狗了。
130 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
131 partnerships ce2e6aff420d72bbf56e8077be344bc9     
n.伙伴关系( partnership的名词复数 );合伙人身份;合作关系
参考例句:
  • Partnerships suffer another major disadvantage: decision-making is shared. 合伙企业的另一主要缺点是决定要由大家来作。 来自英汉非文学 - 政府文件
  • It involved selling off limited partnerships. 它涉及到售出有限的合伙权。 来自辞典例句
132 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
133 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。
134 assessment vO7yu     
n.评价;评估;对财产的估价,被估定的金额
参考例句:
  • This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。
  • What is your assessment of the situation?你对时局的看法如何?
135 upwards lj5wR     
adv.向上,在更高处...以上
参考例句:
  • The trend of prices is still upwards.物价的趋向是仍在上涨。
  • The smoke rose straight upwards.烟一直向上升。
136 premises 6l1zWN     
n.建筑物,房屋
参考例句:
  • According to the rules,no alcohol can be consumed on the premises.按照规定,场内不准饮酒。
  • All repairs are done on the premises and not put out.全部修缮都在家里进行,不用送到外面去做。
137 refunded ad32204fca182b862a5f97a5534c03a2     
v.归还,退还( refund的过去式和过去分词 )
参考例句:
  • Postage costs will be refunded (to you). 邮费将退还(给你)。 来自辞典例句
  • Yes, it will be refunded to you at the expiration of the lease. 是的,租约期满时,押金退回。 来自无师自通 校园英语会话
138 Refundable e03ed4aabeff96ca7c80a6bae8ddfcc1     
adj.可归还的,可退还的
参考例句:
  • All deposits for holiday cottages are refundable. 度假别墅的抵押金可全数退还。 来自《简明英汉词典》
  • Empty bottles are not refundable. 空瓶不退。 来自《现代汉英综合大词典》
139 subjective mtOwP     
a.主观(上)的,个人的
参考例句:
  • The way they interpreted their past was highly subjective. 他们解释其过去的方式太主观。
  • A literary critic should not be too subjective in his approach. 文学评论家的看法不应太主观。
140 unpaid fjEwu     
adj.未付款的,无报酬的
参考例句:
  • Doctors work excessive unpaid overtime.医生过度加班却无报酬。
  • He's doing a month's unpaid work experience with an engineering firm.他正在一家工程公司无偿工作一个月以获得工作经验。
141 audit wuGzw     
v.审计;查帐;核对;旁听
参考例句:
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核,以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样,年度审计将在十二月份进行。
142 auditing JyVzib     
n.审计,查账,决算
参考例句:
  • Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。
  • The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。
143 audited 046f25df2e99a79dbb3462bbbfa35bf2     
v.审计,查账( audit的过去式和过去分词 )
参考例句:
  • The accounts have to be audited by a firm of external auditors. 这些账目必须由一家外聘审计员的公司来稽查。 来自《简明英汉词典》
  • E. g. few if any charities collection publishes audited accounts. 例如很少义款收集有公布经过查核的帐目。 来自互联网
144 strictly GtNwe     
adv.严厉地,严格地;严密地
参考例句:
  • His doctor is dieting him strictly.他的医生严格规定他的饮食。
  • The guests were seated strictly in order of precedence.客人严格按照地位高低就座。
145 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。
146 standardized 8hHzgs     
adj.标准化的
参考例句:
  • We use standardized tests to measure scholastic achievement. 我们用标准化考试来衡量学生的学业成绩。
  • The parts of an automobile are standardized. 汽车零件是标准化了的。
147 investigator zRQzo     
n.研究者,调查者,审查者
参考例句:
  • He was a special investigator for the FBI.他是联邦调查局的特别调查员。
  • The investigator was able to deduce the crime and find the criminal.调查者能够推出犯罪过程并锁定罪犯。
148 rectification NUwx3     
n. 改正, 改订, 矫正
参考例句:
  • The process of producing a shift of the average value is called rectification. 产生平均值移动的过程叫做整流。
  • This effect, in analogy to its radiofrequency counterpart, is known as optical rectification. 同它的射频对应物相仿,这种现象称为光学整流。
149 violation lLBzJ     
n.违反(行为),违背(行为),侵犯
参考例句:
  • He roared that was a violation of the rules.他大声说,那是违反规则的。
  • He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。
150 confiscating 47cc2d3927999f90a74354110e4aca8d     
没收(confiscate的现在分词形式)
参考例句:
  • There was Mame by my side confiscating my intellects and attention. 有玛米坐在我身边,害得我心不在焉。
  • Intimidate book sellers by confiscating books deemed unfavourable to the Barisan government. 充公被视为对国阵不利的书籍,威胁书商。
151 defrauded 46b197145611d09ab7ea08b6701b776c     
v.诈取,骗取( defraud的过去式和过去分词 )
参考例句:
  • He defrauded his employers of thousands of dollars. 他诈取了他的雇主一大笔钱。 来自《简明英汉词典》
  • He defrauded them of their money. 他骗走了他们的钱。 来自辞典例句
152 pier U22zk     
n.码头;桥墩,桥柱;[建]窗间壁,支柱
参考例句:
  • The pier of the bridge has been so badly damaged that experts worry it is unable to bear weight.这座桥的桥桩破损厉害,专家担心它已不能负重。
  • The ship was making towards the pier.船正驶向码头。
153 impedes c8c92d3198ba71918f3f4f2d50bb7bab     
阻碍,妨碍,阻止( impede的第三人称单数 )
参考例句:
  • High packing density greatly impedes the cooling of the array. 高存贮密度很不利于阵列的散热。
  • The inflexibility of the country's labor market seriously impedes its economic recovery. 该国劳工市场缺乏灵活性,这严重阻碍了它的经济恢复。
154 photocopies daaea05efcdbfc28dc1b5d7b176a0b3b     
n.影印本( photocopy的名词复数 );复印件
参考例句:
  • Make as many photocopies as you need. 你需要多少复印件就复印多少吧。
  • I made two photocopies of the report. 我把这份报告影印了两份。 来自《简明英汉词典》
155 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。
156 offenders dee5aee0bcfb96f370137cdbb4b5cc8d     
n.冒犯者( offender的名词复数 );犯规者;罪犯;妨害…的人(或事物)
参考例句:
  • Long prison sentences can be a very effective deterrent for offenders. 判处长期徒刑可对违法者起到强有力的威慑作用。
  • Purposeful work is an important part of the regime for young offenders. 使从事有意义的劳动是管理少年犯的重要方法。
157 confiscates 8e7a8ec4a8f4892e5604367e20840a53     
没收,充公( confiscate的名词复数 )
参考例句:
  • He'll slip me anything Jerry confiscates from the prisoners. 他会把任何德国佬从囚犯手中没收的违禁品偷偷给我。
  • When confiscates the bureaucratic capital, a part of national capitals Confiscation and so on. 在没收官僚资本时,把一部分民族资本没收等。
158 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。
159 noted 5n4zXc     
adj.著名的,知名的
参考例句:
  • The local hotel is noted for its good table.当地的那家酒店以餐食精美而著称。
  • Jim is noted for arriving late for work.吉姆上班迟到出了名。
160 entrustment 526b37b72a9ef9bd309909b523167da7     
[法]委托
参考例句:
  • The term of entrustment is divided into one-day five-day validity. 委托期限分为当日有效和五日有效。 来自互联网
  • Chapter three discusses the bureaucratic group and the congressional entrustment of legislation. 第三章讨论官僚集团与国会立法权的委托。 来自互联网
161 lapse t2lxL     
n.过失,流逝,失效,抛弃信仰,间隔;vi.堕落,停止,失效,流逝;vt.使失效
参考例句:
  • The incident was being seen as a serious security lapse.这一事故被看作是一次严重的安全疏忽。
  • I had a lapse of memory.我记错了。
162 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。
163 consecutive DpPz0     
adj.连续的,联贯的,始终一贯的
参考例句:
  • It has rained for four consecutive days.已连续下了四天雨。
  • The policy of our Party is consecutive.我党的政策始终如一。
164 livestock c0Wx1     
n.家畜,牲畜
参考例句:
  • Both men and livestock are flourishing.人畜两旺。
  • The heavy rains and flooding killed scores of livestock.暴雨和大水淹死了许多牲口。
165 repealed 3d9f89fff28ae1cbe7bc44768bc7f02d     
撤销,废除( repeal的过去式和过去分词 )
参考例句:
  • The Labour Party repealed the Act. 工党废除了那项法令。
  • The legislature repealed the unpopular Rent Act. 立法机关废除了不得人心的租借法案。
TAG标签:
发表评论
请自觉遵守互联网相关的政策法规,严禁发布色情、暴力、反动的言论。
评价:
表情:
验证码:点击我更换图片