| 单词 | 免税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 免税 noun —tax exemption n免税 —tax free • duty free (shop) • not liable taxation (of monastery, imperial family etc) 免税 adjective —tariff-free adjExamples:免税额 n—allowance n • tax allowance n 基本免税额 n—basic allowance n See also:税 n—duty n • taxes n • toll n
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现有促进可再生能源项目的措施有：广泛的财 政和资金激励措施，包括软贷款，优惠 关 税 ， 免征 消费税，免税期， 以及加速折旧的收益。 undpcc.org | The promotional measures available to renewable energy projects comprise a wide range of fiscal and financial incentives, [...] including soft loans, concessional [...] customs duties, exemption from excise duty, tax holidays, and [...]accelerated depreciation benefits. undpcc.org |
主要得益于对免税 区以及港口设施投资增长的推动。 daccess-ods.un.org | It has been stimulated in particular by increased [...] investment in the free zone and the port [...]facilities. daccess-ods.un.org |
而 且，集团中的所有公司没有享受任何 免税待 遇。 paiz.gov.pl | Companies from the [...] group cannot use any tax exemptions. paiz.gov.pl |
关于这一点，一个代表团指出，最不发达国家需要从 多边贸易体制中获益，包括获得正在谈判的新承诺的豁免、以及最不发达国 [...] 家出口到发达国家市场的产品完全 免税 进 入和免配额，扩大在关于服务贸易 [...] 的第四模式下与来自最不发达国家的技术劳工流动有关的市场准入，以及有 效解决优惠侵蚀问题。 daccess-ods.un.org | On that point, one delegation pointed to the need for least developed countries to derive benefits from the MTS, including exemptions [...] of new commitments under negotiation, full [...] duty- and quota-free access of products [...]from least developed countries to markets [...]in developed countries, increased market access under Mode 4 in trade in services related to the movement of skilled labour from least developed countries, and an effective solution to the issue of preference erosion. daccess-ods.un.org |
根据《亚美尼亚共和国税法》，就驳回的裁决可 以 免税 向 法院 提出上诉。 daccess-ods.un.org | In accordance with the Law of the Republic of Armenia “On State Duty,” the decision on rejection may be appealed before the courts without payment of state duty. daccess-ods.un.org |
一些代表团指出，虽然在通过优惠贸易制度给予最不发达国家有利市场准 [...] 入方面有所进步，但是向所有最不发达国家提 供 免税免 配 额 市场准入的目标仍然 有待发展伙伴去实现。 daccess-ods.un.org | Some delegations indicated that, despite progress in granting favourable market access through preferential trade regimes to [...] least developed countries, the objective [...] of providing duty-free quota-market access [...]to all least developed countries had [...]yet to be met by developing partners. daccess-ods.un.org |
该国计划 实现税务和关税的全面自动化，减少 免税 项 目，扩大税基，改善和加强对税收的 监管。 daccess-ods.un.org | It plans, inter alia, to introduce full automation of tax and [...] customs administration, shorten [...] the list of tax exemptions, expand the existing tax base and improve [...]and strengthen the monitoring of tax collection. daccess-ods.un.org |
联合国示范公约》第 23A条基本转载了《经合组织示范公约》第 23A条； [...] 但《经合组织示范公约》在 2000 年更新时新增了第 4 款，而委员会尚未采用该 款。21 经合组织该项规定针对所谓的双重 免税 情 况 ，即住在国将条约解释为其必 须对收入免税，而 来源国则采用不同的解释，基本上认为来源国不能行使征税权 或仅可有限地征税。 daccess-ods.un.org | Article 23 A of the United Nations Model Convention basically reproduces article 23 A of the OECD Model Convention; however, the OECD Model Convention included a new paragraph 4 in the 2000 update which has not yet been adopted by the Committee.21 This OECD provision directs [...] itself to situations of [...] so-called double non-taxation wherein a State of residence interprets the treaty to mean that it must exempt the income, while [...]the State of source [...]adopts a different interpretation, to the effect that it cannot exercise a taxing right or can do so only to a limited degree. daccess-ods.un.org |
另据指出，2010 年《国际贸易术语解释通 [...] 则》对所有规则的阐述更加简洁明确，同时考虑到了海 关 免税 区 的不断扩展、 电子通信在商业交易中的使用增多，以及人们对货物运输中的安全问题和运输 [...]做法的改变更加关切。 daccess-ods.un.org | It was further suggested that Incoterms 2010 offered a simpler and clearer presentation of all the [...] rules, taking account of the continued [...] spread of customs-free zones, the increased [...]use of electronic communications in [...]business transactions, heightened concerns about security in the movement of goods and changes in transport practices. daccess-ods.un.org |
令人震惊的是，“大卫之 [...] 城基金会”通过美国的“大卫之城之友”(税务识别号码：11-346-61 76 ， 免税资 格 条款：501(C)(3))和联合王国的“联合王国大卫之城之友”(英国慈善注册编 [...]号：1121683)接受这两个会员国公民可以抵税的捐款。 daccess-ods.un.org | Alarming is the fact that Ir David Foundation receives tax-deductible donations from citizens of two Member States, in the [...] United States through Friends [...] of Ir David (tax ID #: 11-346-6176, tax exempt status: 501(c)(3)) [...]and in the United Kingdom [...]through UK Friends of the City of David (UK Charity Registration #: 1121683). daccess-ods.un.org |
特别是雇 主报销的免税项目，其中包括与居住地 跨境转移相关费用，如搬迁费、纳税申 报协助、纳税均衡、探亲假旅行和学费 等。 setupineurope.com | Notably through tax exemption in reimbursement [...] by the employer of certain charges linked to the cross-border transfer of [...]residence like relocation expenses, tax return assistance, tax equalisation, home leave trips, school fees, etc. setupineurope.com |
白天，您可以选择SPA、疗养中心、影院 、 免税 店 、 保龄球馆。 msccruises.com.cn | During the day, utilize the spa and health [...] center, cinema, duty-free shops and spot [...]of bowling. msccruises.com.eg |
辩论期间还清点了世界贸易组织关于最不发达国家有效 [...] 参与多边贸易体系的谈判进展情况，尤其认定以下问题尚未得到解决：来自所有 最不发达国家的所有产品免税且不 受配额限制的市场准入，原产地优惠规则，农 [...] 产品补贴，加入的必要条件，贸易援助，以及减税的影响。 daccess-ods.un.org | In particular it was concluded that [...] the following issues remained unresolved: [...] duty-free quota-free market access [...]for all products from all least developed countries, [...]preferential rules of origin, subsidies for agricultural products, accession requirements, aid for trade, and impact of cutting tariffs. daccess-ods.un.org |
(d) 在公共援助、补贴与免税方面，对外国人学校及在缔约国居住的韩裔 与华裔子弟的学校给予不同待遇 daccess-ods.un.org | (d) The differential treatment of schools for foreigners and descendants of Korean and Chinese residing in the State party, with regard to public assistance, subsidies and tax exemptions daccess-ods.un.org |
瑞士机场 或来往瑞士的航班上仍可销售免税商 品。 gza.ch | Duty-free sales at Swiss airports [...] or on flights to and from Switzerland are still available. gza.ch |
她还呼吁发达国家通过“贸 [...] 易援助倡议”动员资源，为原产于最不发达国家的所 有产品创造有利的市场准入条件，包括及时实 施 免税 和免配额的市场准入。 daccess-ods.un.org | She also urged the developed countries to mobilize resources through the Aid for Trade Initiative and to create favourable market access conditions for all products [...] originating in the least developed countries, including through timely [...] implementation of duty-free and quota-free market access. daccess-ods.un.org |
其它服务，如向投资基金提供的法律 和审计服务，无法享受增值税免税， 须缴纳15%的标准增值税税率。 pwc.lu | Other services like legal and audit [...] services rendered to investment funds cannot [...] benefit from a VAT exemption and are subject [...]to the 15% standard VAT rate. pwc.lu |
根据与加勒比小岛屿发展中国家的《经济伙伴关系协定》， 欧洲联盟承诺立即为 [...] 94%的货物贸易和 98.5%的服务部门提供免税免配额的准入， 以换取非洲、加勒比和太平洋国家加勒比论坛承诺市场长期自由化。 daccess-ods.un.org | Under the Economic Partnership Agreement with the Caribbean small island developing States, [...] the European Union committed to immediate [...] duty- and quota-free access for 98.5 [...]per cent of the goods trade and 94 of its [...]services sector, in return for long-term market liberalization commitments by the Caribbean Forum of African, Caribbean and Pacific States. daccess-ods.un.org |
纳迪镇的免税商店销售设计师品牌的服装、香水、手表和太阳眼镜。 shangri-la.com | The duty free shops in Nadi Town [...] sell designer clothes, perfumes, watches and sunglasses. shangri-la.com |
文化领域有三大资金来源：a) 公共资金（主 [...] 要来自政府和公共机构），包括直接（补贴和拨款）或间接 （ 免税 ） 两 种形式；b) 私人来 源（来自市场）；以及 c) [...]非营利性组织或捐赠。 unesdoc.unesco.org | Three sources of finance for culture are: a) public (mainly from government or public institutions), which [...] results in direct (subsidies and [...] grants) or indirect (tax exemptions); b) private (from [...]the market); and c) non-profit organisations or donors. unesdoc.unesco.org |
然后集装箱被 [...] 卸到厄立特里亚边境城市特瑟内，集装箱在那里被打开，其中的货品在当地出 售或走私到苏丹，从而规避边境双方的官方海关程序。354 从这些“免税”的 走私活动中筹集的款项在 Hamid Abdallah 帮助下被换成美元，然后汇到厄立 特里亚，交给 Kifle 将军，这些资金是通过在喀土穆的厄立特里亚使馆的银行 [...] 账户转移的，或通过哈瓦拉汇款公司清洗。 daccess-ods.un.org | The containers are then brought down to the Eritrean border town of Teseney, where they are opened and sold locally or [...] smuggled across into the [...] Sudan, thereby avoiding official customs procedures on both sides of the border.354 Cash raised from these “duty free” smuggling [...]operations is converted [...]into dollars with the assistance of Hamid Abdallah, and then either sent back to Eritrea to General Kifle, transferred through embassy of Eritrea bank accounts in Khartoum, or laundered through hawala agencies.355 418. daccess-ods.un.org |
(4) 来自丹麦和格陵兰从作为许可证持有方公司股东或直接或间接全部拥 有这类公司并能从中分到免税红利的公司股东处预扣税款等的收入。 daccess-ods.un.org | 4) Revenue from withholding tax, etc. in Denmark and Greenland concerning shareholders in companies that are licence [...] holders, or in companies that entirely own such companies directly or indirectly [...] and can receive tax-free dividend from these. daccess-ods.un.org |
关于 燃气还有一个特别的政策—对燃气部门所需的进口 材料和设备进行免税 (海关税和附加值税)。 undpcc.org | The last barrier is related to the second one, as [...] due to longer capital recovery, these types of projects are highly [...] vulnerable to a changing tax and fiscal environment. undpcc.org |
美属萨摩亚国会议员致 [...] 力于让美国国会审查仅适用于已在该领土设立的公司 的 免税 政 策 ，以便让希望在 美属萨摩亚开展业务的新公司享受到优惠，其中包括近期收购了 [...]2009 年关闭的 金枪鱼加工厂的 Tri Marine International 公司。 daccess-ods.un.org | American Samoa’s Congressman has committed himself to [...] obtaining from the United States [...] Congress a review of the tax exemption policy, which [...]applies only to companies already established [...]in the Territory, in order to extend the benefits to new companies wishing to establish operations in American Samoa, including Tri Marine International, which recently acquired the tuna processing plant that closed in 2009. daccess-ods.un.org |
国家经济大大依赖于服务行业，这一状况主要是由国家的战略位置及其非洲 之角免税区的地位决定的。 daccess-ods.un.org | Because of the country’s strategic position and [...] its status as a free zone in the Horn [...]of Africa, its economy is based mainly on the service industry. daccess-ods.un.org |
现代可再生能源可帮助减少小岛屿发展中国家相对 [...] 于石油价格波动的脆弱性，但其利用需要大量的支助措施和补贴，诸如优惠并网 费率、免税优惠 、双边捐助筹资和国际筹资工具(如清洁发展机制和全球环境基 金)。 daccess-ods.un.org | Modern renewable energy can help reduce the vulnerability of small island developing States to oil-price volatility, but its use requires significant support [...] measures and subsidies, such as [...] preferential feed-in tariffs, duty-free concessions, bilateral [...]donor financing and international [...]financing instruments (such as the Clean Development Mechanism, and the Global Environment Facility). daccess-ods.un.org |
(欧盟) 与非洲、加勒比和太平洋( 非加太) [...] 国家集团之间的经济伙伴协定，以 及发展中国家间全面贸易优惠制度( 全面贸易优惠制) ；也有优惠基础上的，诸 [...] 如：面向撒哈拉以南非洲国家的美国《非洲增长和机会法》、面向最不发达国家 的欧盟“除武器之外的一切产品”倡议，或面向最不发达国家的印度 “ 免税优 惠”计划。 daccess-ods.un.org | (a) Trade agreements at all levels to enhance market access on a reciprocal basis, such as the economic partnership agreements between the European Union (EU) and the African, Caribbean and Pacific (ACP) group of countries, and the Global System of Trade Preferences among Developing Countries (GSTP); or on a preferential basis, such as the United States’ African Growth and Opportunity Act (AGOA) for sub-Saharan African countries, the EU’s [...] Everything But Arms initiative for the Least Developed Countries (LDCs), [...] or India’s Duty-Free Tariff Preference Scheme for LDCs. daccess-ods.un.org |
环境规划署在回应关于根据缔约方第十九次会议第XIX/6号决定第11(b)段动员额外 [...] 资源以最大程度实现氟氯烃淘汰管理计划的环境效益可能的财政奖励措施和机会的第 54/39(h)号决定时解释说，政府捐助将包括工作人员的时间、办公场所 、 免税 及 其 他政府 服务。 multilateralfund.org | In response to decision 54/39(h) on potential financial incentives and opportunities for additional resources to maximize the environmental benefits from HPMPs pursuant to paragraph 11(b) of decision XIX/6 of the Nineteenth Meeting of the Parties, UNEP [...] explained that the Government’s contribution will include staff [...] time, office space, tax exemption and other government [...]services. multilateralfund.org |
当财务统一已形成且向税务机关登记后, 集团成 员间的税项亏损可能对其它集团成员的应税所得 [...] 造成抵消, 企业间的捐赠被视为捐赠机构可减免 税款的开支, 转让定价规则不适用于集团公司间 [...]的交易, 且仅由一集团公司提交纳税申报。 businessinmalopolska.com | When a fiscal unity is formed and registered with the tax authorities, the tax losses of group members may be set off against the taxable income of the other members of the [...] group, donations between companies [...] will be deemed to be a tax-deductible expense for [...]the donor, the transfer pricing rules [...]do not apply to transactions between group companies and only one company in the group files a tax return. businessinmalopolska.com |
但也有例外，如主食（牛奶、面包、水果和蔬菜）。往来澳大利亚的国际航班和航海旅行免征商品及服务税，非澳大利亚居民在澳大利亚境外购买国内航空旅行时也同 样 免税。 studyinaustralia.gov.au | International air and sea travel [...] to/from Australia is GST-free, as is domestic air [...]travel when purchased outside Australia by non-residents. studyinaustralia.gov.au |
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