第四部分是我国扣押、冻结款物处理程序完善的整体思路与制度设计。
The fourth part is the overall idea and system design of the dealing process of cash's freezing and property's detention.
船舶扣押作为解决海事争议的重要程序，业已为世界各国所采用。
The arrest of ships is already adopted by most of countries in the world as an important procedure resolving maritime disputes.
因为在增加应纳税额和课以处罚之后，税收官员就可以依据民事程序扣押财产以支付增加的税款，以次收缴违法者所获得的利润。
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.
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