| 1. | This necklace is dutiable ( subject to duty )
这条领带需交关税。 |
| 2. | Any international shipment can be subject to duties and taxes at destination
所有国际货件都可能就目的地要求付交课税和关税。 |
| 3. | Goods that are subject to duty in hong kong are liquors , tobacco , hydrocarbon oil and methyl alcohol
进口酒类、烟草、碳氢油类及甲醇到香港均须缴付税款。 |
| 4. | Of course . they ' ll see whether you have anything subject to duty and they ' ll check all your belongings , too
当然，他们要看看你有没有要交税的物品，你所有的东西都要接受检查。 |
| 5. | Any international shipment can be subject to duties and taxes at destination . if the shipper fails to indicate on the air waybill the payer of duties and taxes , the consignee will automatically be billed for such charges
如发件人未能在国际空运提单上说明关税和税金的付款人，收件人将默认成为该税费的付款人并收到帐单。 |
| 6. | Export products from places outside the development zones or exported on behalf of others outside the zones , for which the material processing of value added less than 20 % , shall also be subject to duty - payment according to the regulations
企业从区外收购或代理出口产品，未在区内进行实质性加工并增值百分之二十以上的，照章征收出口关税。 |
| 7. | In the age of barbarism when everything was ruled by divine right , civil subject at law , including natural person and deities , actually was in a situation where natural persons subjected to duties . when deities were excluded from category of civil subject in civil law , civil subject emerged in hierarchy in times during which supremacy of state power was maintained over a long period of time . according to inherent and inextricable one held , civil subject enjoyed has rights and carried out his commitments
正文分为五个部分：第一部分为民事主体认定标准的反思：对我国法学界就民事主体确认标准问题上的两种传统做法(即“通常定义”标准和权利能力、行为能力或责任能力标准)进行了评析，认为“通常定义”用语不准确，且存在逻辑上不符合事实的弊端；且法律上所谓能力，是指在法的世界中作为法的主体进行活动，所应具备的地位或资格。 |
