远程和命名异常是系统级异常，而应用程序和非法数据异常是业务级异常，因为它们提交更适用的业务信息。
Remote and naming exceptions are system-level exceptions, whereas application and invalid-data exceptions are business-level exceptions, because they deliver more applicable business information.
因此，财产损失与人员伤亡不能适用相同的法定刑，而应分别规定。
Therefore, property loss and casualty should not apply the same statutory sentences, but be prescribed respectively.
选择适用普通增值税协议的应税交易商因其供货而应缴纳增值税时，享有抵扣权。
A right of deduction shall arise at the time when the VAT due on the supply in respect of which the taxable dealer opts for application of the normal VAT arrangements becomes chargeable.
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