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shàng jiāo
v. hand in, turn over to the higher authorities
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Simplified stroke orders are based on the 'Standard of National Commonly-used Mandarin Chinese Characters (现代汉语通用字笔顺规范)', issued by the China National Language and Character Working Committee (国家语言文字工作委员会) on April 7th 1997. Traditional stroke orders are based on information issued by the Taiwan Ministry of Education.
shàng jiāo shuì fèi
phr. turn over taxes