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单词 Tariff
释义 準繩

1. The normal range of sentences imposed by the court in respect of a particular offence. 2. A tax on imports, the purpose of which is to provide protection and assist industries against overseas competition.
Criminal Sentencing - The scale of sentence laid down by the Hong Kong Court of Appeal for lower courts to follow when passing sentences in order to achieve consistency (HKSAR v Leung Kwai Ping [2001] 4 HKC 383 (CA)), having regard to the nature of the charge, the facts of the case, any aggravating factors or mitigating factors. For example, in trafficking of dangerous drugs cases, a tariff is set for each kind of drug and the quantity involved: R v Lau Tak-ming and Yeung Wai-shing and Ors [1990] 2 HKLR 370. The general discretion of the sentencer is circumscribed by a tariff in relation to a number of offences: R v Chan Chi-ming [1979] HKLR 491 (CA). However, a tariff is not immutable and a court has some discretion to go outside the tariff set where it is clearly appropriate to do so: A-G v Lam Ping-chun [1989] 1 HKLR 161 (CA). The process by which a tariff is derived varies, some are derived from an examination of the sentencing practice of the courts over time and others are declared as the collegiate view of the court: A-G v Dil Bahadur Gurung [1995] 1 HKCLR 237, [1994] 2 HKC 476 (CA). See also Sentence.
Taxation and Revenue - The imposition of a tariff has the effect of increasing the price of the imported commodity, and may allow domestic producers of the same goods to increase their prices also. However, the actual effect of a tariff depends upon a number of factors: the response of consumers to a higher import price and possibly higher domestic prices; the availability and price of close substitutes; the actual response of domestic producers individually who may seek to increase market share against immediate rivals; and the reaction of those firms who use the commodity as an input to production.
1. 由法院就個別罪行施加的一系列正常刑罰。  關稅 2. 入口稅:其徵收的目的在於提供保障及協助不同行業對抗來自外國的競爭。
刑事判刑 -    為使判刑前後一致,在已顧及有關檢控的性質、案件的事實、任何可加重或減輕刑罰的因素後,由香港上訴法庭規定下級法庭在判刑時須遵循的刑罰比例尺度 (HKSAR v Leung Kwai Ping [2001] 4 HKC 383(上訴法庭))。例如在販運危險藥物的案件,會為每一種牽涉的藥物的類別及數量定下準繩:R v Lau Tak-ming and Yeung Wai-shing and Ors [1990] 2 HKLR 370。就若干刑罰而言,判刑者的一般酌情權受到準繩的限定:R v Chan Chi-ming [1979] HKLR 491((上訴法庭)。但準繩並非不變,如明顯適當,法庭有若干酌情權作出超逾既定準繩的判刑:A-G v Lam Ping-chun [1989] 1 HKLR 161(上訴法庭)。派生準繩的過程有異,有的派生自檢驗有關法庭的一貫判刑準則,有的宣稱為法庭間權力分享的觀點:A-G v Dil Bahadur Gurung [1995] 1 HKCLR 237, [1994] 2 HKC 476 (上訴法庭)。另見 Sentence。
稅收及稅務 -   徵收關稅會導致進口商品的價格上升,及可能容許相同貨品的本地製造商同樣增加其價格。但關稅的實際影響視乎若干因素:消費者對較高的進口價及有可能較高的本地價格的反應;相似的替代品的可供使用情況及價格;個別本地製造商的實際反應,該製造商可能尋求針對當前的競爭者而增加市場佔有率;及使用該貨品作為生產成本的公司的反應。n.

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更新时间:2025/4/10 1:46:35