| 单词 | 偷漏 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 偷漏 —evade (taxes)偷偷 —secretlyon the slySee also:偷—stealthily • pilfer • snatch 漏—divulge • waterclock or hourglass (old) • leave out by mistake
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(5) 《安排指明( 中國內地)(對所得避免雙重徵 稅和防止偷漏稅)( 第三議定書)令》(2010年 第 128號法律公告)。 legco.gov.hk | (5) Specification of Arrangements (The Mainland of China) (Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income) (Third Protocol) Order (L.N. 128/2010). legco.gov.hk |
藉於2006年 10月制訂的《安排指明( 中國 內地)( 對所得避免雙重徵稅和防止偷漏稅) 令》( 第 112 章，附屬 法例AY)，該安排第一至二十七條及第一議定書第1至 3段所述的安排， [...] 獲指明為《稅務條例》(第 112章 )(“該條例”)第 49條所指的雙重課稅寬免 安排。 legco.gov.hk | By the Specification of Arrangements (The [...] Mainland of China) [...] (Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on [...]Income) Order (Cap. [...]112 sub. leg. AY) made in October 2006, the arrangements in Articles 1 to 27 of the Arrangement and Paragraphs 1 to 3 of the First Protocol are specified as double taxation relief arrangements under section 49 of the Inland Revenue Ordinance (Cap. 112) (IRO). legco.gov.hk |
關於《安排指明(中國內地)(對所得避免雙 重徵稅和防止偷漏稅)( 第二議定書) 令》( 下稱" 《第 二議定書令》")及《安排指明( 中國內地)(對所得避 免雙重徵稅)(撤銷)令》，內務委員會主席表示，有 [...] 關命令旨在實施中國內地與香港特別行政區( 下稱 " 香港特區")簽訂的全面性避免雙重徵稅安排( [...] 下稱 "全面性安排")第二議定書內指明的雙重課稅寬免安 排，以及撤銷關於避免雙重徵稅安排的兩項過時的 命令。 legco.gov.hk | In respect of the Specification of Arrangements (The [...] Mainland of China) [...] (Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on [...]Income) (Second Protocol) [...]Order (the Second Protocol Order) and the Specification of Arrangements (The Mainland of China) (Avoidance of Double Taxation on Income) (Revocation) Order, the Chairman said that the Orders were to give effect to the double taxation relief arrangements specified in the Second Protocol to the Comprehensive Double Taxation Agreement between the Mainland of China and the Hong Kong Special Administrative Region (HKSAR) (CDTA), and to revoke two obsolete orders pertaining to the avoidance of double taxation arrangements. legco.gov.hk |
以內地而言，由於根據《內地和 [...] 香港特別行政區關於對所得避免雙重徵稅和防 止 偷漏 稅的 安排》，國家稅務總局為內地的主管當局，因此，若要訂 [...] 立 “預約定價安排”，必須先與國家稅務總局商討，而非只 在地方稅務機關的層面處理。 legco.gov.hk | As far as the Mainland is concerned, since the SAT is the Mainland competent authorities under the "Arrangement between the Mainland of China and the Hong [...] Kong Special Administrative Region for the [...] Avoidance of Double Taxation and [...]the Prevention of Fiscal Evasion with respect [...]to Taxes on Income", it would be necessary to approach the SAT rather than the local tax authorities for discussions for entering into APAs. legco.gov.hk |
自內地與香港於2006年8月21日簽署《內地和香港特別行政區關於對所得避免雙重徵稅和防 止 偷漏 稅 的 安排》(下稱"《安排》")後，不少在某課稅年度內在內地工作和停留超過183天的香港居民，雖然已在內地繳交其所得稅，但同時因在港停留超過60天及有從事受僱活動而須繳納港稅，受到雙重徵稅之苦。 legco.gov.hk | Since the signing of the "Arrangement between the Mainland of China and the Hong Kong Special [...] Administrative Region for the [...] Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect [...]to Taxes on Income" [...]("the Arrangement") by the Mainland and Hong Kong on 21 August 2006, quite a number of Hong Kong residents who work and stay on the Mainland for more than 183 days during a year of assessment, though having paid their income tax on the Mainland, have to pay taxes in Hong Kong as they also stay for more than 60 days and exercise employment in Hong Kong, thereby suffer under double taxation. legco.gov.hk |
中國內地與香港特別行政區(“雙方”)於 2006年 8月 21日訂立關 於對所得避免雙重徵稅和防止偷漏稅 的安排(“該安排”)連同有關該安 排的議定書(“第一議定書”)。 legco.gov.hk | On 21 August 2006, the Mainland of China and the Hong Kong Special Administrative Region (the Parties) entered into an arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (the Arrangement) together with a protocol to the Arrangement (the First Protocol). legco.gov.hk |
該 5項命令的目的，是實施香港分別與匈牙利、奧地利、英國和 愛爾蘭簽訂，關於收入及資本稅項的雙重課稅寬免和防止逃稅的協定 (下稱“全面性協定”)，以及香港與中國內地就關於對所得避免雙重徵 稅和防止偷漏稅的 安排簽訂的第三議定書。 legco.gov.hk | The five Orders seek to implement the agreements which Hong Kong has respectively signed with Hungary, Austria, the United Kingdom and Ireland on double taxation relief and prevention of fiscal evasion with respect to taxes on income and capital (hereinafter referred as the Comprehensive Agreements), and the Third Protocol to the arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (the Arrangement) which Hong Kong has signed with Mainland China. legco.gov.hk |
根據《內地和香港特別行政 區關於對所得避免雙重徵稅和防止 偷漏 稅 的 安排》，凡持有中國企業25%或以上權益的香港納 稅居民，可按優惠稅率5%繳納股息預扣稅。 cre8ir.com | Under the Arrangement between the Mainland of China and Hong Kong Special Administration Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, or Mainland China/HKSAR DTA, Hong Kong tax residents which hold 25% or more of a PRC enterprise are entitled to a reduced dividend withholding taxrateof5%. cre8ir.com |
根據內地與香港當局於2006年8月21日簽訂的《內地和香港特別行政區關於對所得避免雙重徵稅和防 止 偷漏 稅 的安排》(下稱"安排")，分別由2007年1月及4月起，就內地及香港的居民跨界從事受僱活動所取得的報酬而言，他們可獲免繳當地相關稅項的條件之一，是在有關納稅年度開始或終了的任何12個月中，他們在當地停留連續或累計不超過183天。 legco.gov.hk | According to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance [...] of Double Taxation and the Prevention [...] of Fiscal Evasion with respect to Taxes on Income [...]("Arrangement") signed by the authorities [...]of the Mainland and Hong Kong on 21 August 2006, starting from January and April 2007 respectively, one of the conditions for Mainland and Hong Kong residents to be exempted from local taxes with respect to remuneration derived from cross-boundary employment is that they are present in the place concerned for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable period concerned. legco.gov.hk |
(c) 为手工和小规模采矿社区提供技术支持，以使该部门正规化、专业 [...] 化并得到技术升级，以期减少其对环境和社会的负面影响，并打 击 偷 税 漏税 daccess-ods.un.org | (c) Provide technical support to artisanal and small-scale mining communities to allow for the formalization, professionalization and [...] technological upgrading of the sector, with the aim to reduce its negative environmental and social [...] impacts and combat tax evasion daccess-ods.un.org |
稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(愛爾蘭) 令》；及 ─ 《安排指明( 中國內地)( 對所得避免雙重徵稅和防止偷漏 稅 )(第三議定書)令》。 legco.gov.hk | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Ireland) Order; and - Specification of Arrangements (The Mainland of China) (Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income) (Third Protocol) Order. legco.gov.hk |
希腊实施减少政府开支浪费并遏制偷 税 漏 税 增 加收入的政策，取得了成功。 china.blackstone.com | Greece proves successful in implementing policies that reduce wasteful government expenditures and raise revenues from citizens who had been evading taxes. blackstone.com |
中國內地與香港特區政府於2006年 8 月 21日訂立對所得避免 雙重徵稅和防止偷漏稅的安排(“該安排”)及該安排的議定書(“議定 書 ”)。 legco.gov.hk | On 21 August 2006, the Mainland and the HKSAR Government entered into an arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (Arrangement) together with a protocol to the Arrangement (Protocol). legco.gov.hk |
资本外逃——大多源于非法资金流动 、 偷 税 漏 税 、 跨国公司转移定价不 准和腐败——给发展带来巨额代价。 daccess-ods.un.org | Capital flight — derived mostly from illicit financing flows, tax evasion and avoidance, transfer-mispricing by transnational corporations and corruption — imposes large costs on development. daccess-ods.un.org |
即使是合同没有白纸黑字的写下来，还是具有同样的法制效应。 而雇用工作者的雇主除了逃避雇用关系的有关规定以外还行使了一系列的违法行为 ： 偷漏 税， 逃避社会保障金支付，更甚至于常常不遵守工作安全和防止工作事故发生的有关规定。 sistemaservizicgil.it | The employer, on the other hand, is committing a series of crimes which go beyond the simple circumvention of the employment regulations: tax and social contribution evasion, to start with, up to, often, the non compliance with the safety and accident prevention regulations. sistemaservizicgil.it |
12 应继续采取有效的国家和国际措施，打 击洗钱和偷税漏税。 daccess-ods.un.org | Illicit financial flows constitute a drain on resources that could be used for development purposes.12 [...] It remains vital that effective national and international measures be taken to combat [...] money-laundering and tax evasion. daccess-ods.un.org |
該安排第二十四條第一段訂明，“雙方主管當局應交換為實施 本安排的規定所需要的信息，或雙方關於本安排所涉及的稅種的各自 [...] 內部法律的規定所需要的信息(以根據這些法律徵稅與本安排不相抵觸 為限)，特別是防止偷漏稅的信息”。 legco.gov.hk | Paragraph 1 of Article 24 of the Arrangement provides that “[t]he competent authorities of both Sides shall exchange such information as is necessary for carrying out the provisions of this Arrangement or of the domestic laws of both Sides concerning taxes covered by this Arrangement insofar as the [...] taxation thereunder is not contrary to this Arrangement and, in particular, information for [...] the prevention of fiscal evasion”. legco.gov.hk |
然而，随着中华人民共和国香港特别行政区和荷兰王国关于对所得避免双重征税和防 止 偷漏 税 协 定于2011年10月24日生效，香港至今已经同包括中国大陆、英国、日本和西班牙在内的主要司法管辖国或地区，签订了二十多个综合性税收协定。 jfuconsultants.com | However, with the Agreement between the Hong Kong Special Administrative Region of the People's Republic of China and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income coming into effect on 24 October 2011, Hong Kong has now concluded over 20 comprehensive tax treaties with major jurisdictions, including Mainland China, UK, Japan and Spain. jfuconsultants.com |
根據《內地和香港特別行政區關於對所得避免雙重徵稅和防 止 偷漏 稅 的 安排》("《安排》")，內地與香港居民於有關納稅年度開始或終了的任何12個月中，在另一方停留連續或累計超過183天，他們因在該另一方從事受僱活動取得的報酬須在當地課稅("183天規定")。 legco.gov.hk | According to the Arrangement between the Mainland of China and the Hong Kong Special [...] Administrative Region for the [...] Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on [...]Income ("Arrangement"), [...]remunerations derived by Mainland and Hong Kong residents from their employment in the Other Side shall be taxed in that Other Side if they are present in the Other Side for a period or periods exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable period concerned ("183-day threshold"). legco.gov.hk |
(b) 加快我们各自打击非法资金流动的努力，办法是加强反洗钱措施、处理 偷税漏税问 题、加强追踪、冻结和收回非法资产的国家和国际政策、法律框架和 体制安排。 daccess-ods.un.org | (b) Accelerate our individual efforts to combat illicit financial flows by strengthening anti-money-laundering measures, addressing tax evasion, and strengthening national and international policies, legal frameworks and institutional arrangements for the tracing, freezing and recovery of illegal assets. daccess-ods.un.org |
第三，经合组织准则还涉及诸如偷税 漏 税、 贿赂和洗钱等透明度问题，而联合国准则侧重于减轻个人和实体违反安全理事会 [...] 决议的风险，从而避免成为安理会潜在的定向制裁对象。 daccess-ods.un.org | Thirdly, whereas the OECD guidance also addresses [...] transparency issues such as tax evasion, bribery [...]and money-laundering, the United Nations [...]guidelines focus on mitigating the risks of individuals and entities violating Security Council resolutions and thus facing potential targeted sanctions by the Council. daccess-ods.un.org |
同时，由于征税力度的加大、偷税漏 税 现 象的抑制以及更为严 格的累进税率制度(赚得越多则交税越多)，厄瓜多尔得以将其年度税收收入翻了 一番，从 2006 年的 46.73 亿美元提高到 2011 年的 95.61 亿美元，并将直接税占 征税总额的比重从 38%提高到 43%。 daccess-ods.un.org | Meanwhile efforts to improve tax collection and reduce tax evasion and the introduction of a more progressive tax system (those who have more pay more) enabled Ecuador to double its tax revenue, from US$ 4,673 million in 2006 to US$ 9,561 million in 2011, and to increase the proportion of direct taxes in total tax income from 38 per cent to 43 per cent. daccess-ods.un.org |
最后，民间组织希望国际社会能够开展更加有效的合作，减 少偷 税漏税的漏洞，为全球公益事业提供新的融资来源。 daccess-ods.un.org | Finally, civil society organizations look to the international community for more effective cooperation in reducing opportunities for tax evasion and in developing innovative sources of financing for global public goods. daccess-ods.un.org |
此项举措在截获运载非法药物和被转用 前体化学品的集装箱方面成效显著，并在有组织犯罪的其他领域发挥了有效作 [...] 用，促使侦获了非法运送濒危物种、危险及有害环境物质的活动及欺诈和企图 偷税漏税的行为。 daccess-ods.un.org | This initiative has achieved notable results in intercepting sea containers carrying illicit drugs and diverted precursor chemicals, and has extended its efficacy into other areas of organized crime, resulting in the detection of the illegal [...] shipment of endangered species, hazardous and environmentally dangerous materials, [...] fraud and attempts at revenue evasion. daccess-ods.un.org |
在征税的同时，还应制定适当的税务政策，建立透明、 公平、现代化的税收制度，进行有效的税务管理，拓宽税基，并打 击 偷 税 漏 税。 daccess-ods.un.org | Tax collection efforts can also be supported by appropriate tax policies, modernized, transparent and equitable tax systems, effective tax administrations, broadening of the tax base and combating tax evasion. daccess-ods.un.org |
应用程序漏洞、偷窃知识产权和收入损失是现今公司面临的最大威胁。 evget.com | Application vulnerabilities, Intellectual Property theft and [...] revenue loss are among the most serious risks facing companies today. evget.com |
新的全 [...] 国性水资源活动致力于将这些独立的数据管理系统连接在一起，这会给河流管理者带来好处， 并使人们对偷水或渗漏引起的系统损失有更好的认识。 wrdmap.org | The new national water initiative aims link individual data management systems, and this [...] will provide benefits to river managers and facilitate a clearer [...] understanding of system losses due to theft or leakage. wrdmap.org |
各位部长认识到，采取有效行动预防和打击陆、海和 空 偷 运 移民需要国 家、区域和国际各级的综合方法，为此，敦促各国根据《世界人权宣言》和国 家法律，除其他外采取有效措施，保护 被 偷 运 移 民特别是妇女和儿童的人权和 基本自由。 daccess-ods.un.org | The Ministers recognized that effective action to [...] prevent and combat the smuggling of migrants by land, sea and air requires a comprehensive approach, at the national, regional and international levels, and to that end, urged all States to adopt effective measures, inter alia, protecting the human rights and fundamental freedoms of smuggled migrants, especially [...]women and children, [...]in accordance with the Universal Declaration on Human Rights and national laws. daccess-ods.un.org |
国际移徙引发的各种政策挑战中，最需要深 [...] 入认识并迫切需要应对的包括：人权问题，特别是涉及 被 偷 运 和被贩运人口和非正常移徙者 的人权问题；移徙劳工在全球化经济中发挥的作用；全球环境变化对移民潮的影响；移民的 [...] 社会融入问题，特别是在城市环境下；移徙儿童面临的教育挑战；学生的流动性加大，学历 [...] 认证常常存在困难；尊重移民的文化多样性；移徙女性化以及人口流动的性别问题；移徙对 发展的影响；媒体在正确、真实地反映移徙问题方面发挥的作用；移徙在地区一体化进程中 发挥的作用。 unesdoc.unesco.org | The most pressing policy challenges raised by international migration to be understood and managed include: [...] concerns over human rights, especially as [...] far as victims of smuggling and trafficking [...]and irregular migrants are concerned; the [...]role of migrant labour in a globalizing economy; the impact of global environmental change on migration flows; the social inclusion of migrants, especially in urban settings; the education challenges faced by migrant children; the growing mobility of students and the sometimes difficult recognition of their qualifications; the respect for migrants’ cultural diversity; the feminization of migration and the gender dimension of human mobility; the impact of migration on development; the role of the media in properly documenting migration issues; and the role of migration in regional integration processes. unesdoc.unesco.org |
拟设 P-4 员额的任职者将负责就批准和执行《打 [...] 击跨国有组织犯罪公约关于打击贩运人口 和 偷 运 移 民的议定书》问题向会员国提 供实质性援助，包括为政府间机构提供服务。 daccess-ods.un.org | The incumbent of the proposed P-4 post would lead the provision of substantive assistance to Member [...] States in ratifying and implementing the [...] Trafficking and Smuggling Protocols to [...]the Convention on Transnational Organized [...]Crime, including the servicing of intergovernmental bodies. daccess-ods.un.org |
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