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In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty.
中文意思:
纳税义务人分立时未缴清税款的,分立后的法人或者其他组织对未履行的纳税义务承担连带责任。


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In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within 加工贸易的进口料件进境时按照国家规定征收进口关税的,其制成品或者进口料件在规定的期限内出口的,海关按照有关规定退还进境时已征收的关税税款。
In cases where the operands differ in sign and the rounding direction matters, a program shall either include code generating the desired form of division, not relying on the implementation-defined default result, or have an environmental dependency on th 在运算元符号不同及四舍五入方向考量的情形下,一个程式应该自行包含所需的除法格式,而不依靠实作自订的预设结果,或是用一个环境相依的合需求的四舍五入方向.
In cases where the original import goods to be changed free of charge are not transported out of China or the original export goods are not transported into China, the customs shall levy customs duties on the original import and export goods in line with 被免费更换的原进口货物不退运出境或者原出口货物不退运进境的,海关应当对原进出口货物重新按照规定征收关税。
In cases where the taxpayer fails to give explanations and related materials within the specified period of time, or the customs still has reason to question the authenticity and accuracy of the declared value, the customs may refuse to accept the declare 纳税义务人在规定的期限内未作说明、未提供有关资料的,或者海关仍有理由怀疑申报价格的真实性和准确性的,海关可以不接受纳税义务人申报的价格,并按照本条例第三章的规定估定完税价格。
In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures. 纳税义务人不能提供担保的,海关可以按照《海关法》第六十一条的规定采取税收保全措施。
In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty. 纳税义务人分立时未缴清税款的,分立后的法人或者其他组织对未履行的纳税义务承担连带责任。
In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures. 纳税义务人、担保人自缴纳税款期限届满之日起超过3个月仍未缴纳税款的,海关可以按照《海关法》第六十条的规定采取强制措施。
In cathode ray tube display, the continuation of light emission from phosphor after excitation by the electron beam. 在阴极射线管显示器中,用电子束激励后荧光物质光发射的持续现象。
In celebration of the 17th anniversary of the launch and deployment of the Hubble Space Telescope, a team of astronomers is released one of the largest panoramic images ever taken with Hubble's cameras -- a 50-light-year-wide view of the central region of 为庆祝“哈勃”空间望远镜发射及部署17周年,一组天文学家发布了“哈勃”曾拍摄的最大的一幅全景图——船底座星云中心跨越50光年的一片大规模恒星诞生处。
In cell phone users who had subscribed oer 10 years, they found no link between cell phone use and brain tumor risk. 使用手机超过10年的,他们也没有发现使用手机与脑瘤相关。
In central Australia an Aboriginal women's group hopes to improve health and community services to some of the country's most disadvantaged people. 澳洲中部一个原住民妇女团体,希望能改善澳洲弱势族群的健康及社区服务。
 
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