| 单词 | 免税额 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 免税额 noun —allowance n (often used)less common: tax allowance n Examples:基本免税额 n—basic allowance n See also:免税—tax free • duty free (shop) • not liable taxation (of monastery, imperial family etc) 税 n—duty n • taxes n • toll n 额—forehead • specified number or amount • horizontal tablet or inscribed board
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免税额一般 由新建设的工厂区域大小决定。 paiz.gov.pl | The exemption usually depends on the amount of new workplaces [...] created. paiz.gov.pl |
因此，上述任何方均可根据其在项 目期间所发生的成本来申请消耗 免税额。 uria.com | As a result, the depletion allowance can be claimed by any of the foregoing in accordance with the costs incurred by each [...] of them during the project. uria.com |
将各类免税额提高 5%，及扩阔税阶由现时的$40,000调至$50,000以协助市民纾缓通胀的压力。 chi.mazars.cn | Increase personal and other allowances [...] by 5% for salaries tax and personal assessment; [...]and widen the tax band to HK$ 50,000 from HK$ 40,000 mazars.cn |
我们虽然欢迎这些建议，但是预算案并未有提高其 他 免税额 ， 中 产人士受惠于一次性措施的程度便逊于去年。 deloitte.com | Deloitte says while these increases are appreciated, other personal allowances have not increased, which ultimately means the middle class will not benefit as much from this year’s one-off measures. deloitte.com |
23.20 现时，《税务条例》(第112章)31A [...] 条已为照顾残疾受养人的纳税人提供 伤残受养人免税额，以 肯定家庭的重要性。 daccess-ods.un.org | 23.20 Currently, section 31A of the Inland Revenue Ordinance (Cap.112) provides that a taxpayer may claim a [...] Disabled Dependant Allowance for maintaining a disabled [...] dependant to provide tax concessions to [...]those with special needs. daccess-ods.un.org |
秘书长在说明第 20 至 22 [...] 段指出，虽然哥伦比亚特区华盛顿的美利坚合众国 联邦公务员系统(参照系统)总薪级表中的毛额，由于薪金冻结，在2011年1月1 日至 2012 年 12 月 31 [...] 日期间不会调整，但自2011年1月1日起，联邦税税率表 有一个细小的变化，而且个人免税额 和 标 准扣税额也有变化。 daccess-ods.un.org | In paragraphs 20 to 22 of his statement, the Secretary-General reports that although the gross levels of the general salary schedule of the federal civil service of the United States of America, in Washington, D.C. (the comparator), will not be adjusted between 1 January 2011 and 31 December 2012 owing to a salary freeze, as at 1 January 2011 there was [...] a slight change in the federal tax rate schedule, as well as changes [...] relating to personal exemptions and standard deductions. daccess-ods.un.org |
尽管参照公务员制度实行了薪 金冻结，但由于美国联邦税税率表、个 人 免税额 和标 准扣税额的细微变化，2011 年参照制度中的薪金水平 比 2010 [...] 年水平出现了 0.13%的净增长。 daccess-ods.un.org | Despite the pay freeze implemented by the comparator, a slight [...] change in the United [...] States federal tax rate schedule, personal exemptions and standard deductions, [...]had resulted in a net [...]increase of 0.13 per cent in the reference comparator pay level for 2011 over the 2010 level. daccess-ods.un.org |
就严重残疾的个人而言，根据有关证书，从残疾状况开始的那天的月份 [...] 开始，在残疾状况存在的期间，每月在总税基上减少的税收金额(个 人 免税额) 相当 于从纳税年度第一天开始有效的月最低工资的 5%。 daccess-ods.un.org | In the case of seriously handicapped private persons, the tax on the aggregate tax base is reduced by the amount (personal allowance) equalling 5% of [...] the monthly minimum wage valid on the [...] first day of the taxation year, every month, [...]from the month of the starting day of [...]the handicapped status during the period while this status prevails, on the basis of the relevant certificate. daccess-ods.un.org |
2011 年允许扣除的费用包括 480 欧元的基本个人免税额、高 达 672 欧元的私人保险、养老保险、强制性社会保障缴款、卢森堡或海外的支付、赡养费和年金、育儿和家用开支费用、慈善捐助、个人和按揭贷款的利息、上限为 2,970 欧元的家庭和办公地点之间的交通津贴。 hance-law.com | Deductions that are permissible for 2011 include basic personal allowance of 480 EUR, private insurance up to 672 EUR, old-age pension, compulsory social security contributions, paid in Luxembourg or abroad, alimony and annuities, childcare and housekeeping costs, charitable contributions, interests on personal and mortgage loans, allowance for professional travel between home and work capped at 2,970 EUR. hance-law.com |
大韩民国的计划向 85% 的税目提供免关税免配额市场准入，到 2012 年将覆盖 95%税目，包括铜，烟 [...] 草原料和胶合板。 daccess-ods.un.org | The scheme by the Republic of Korea [...] provides duty-free quota-free access on 85 [...]per cent of tariff lines and will cover 95 [...]per cent by 2012, including copper, raw tobacco and plywood. daccess-ods.un.org |
几个国家代表表示关注的是，最不发达国家出口享受 全 额免税 和 免 配额的市 场准入承诺并没有得到履行。 daccess-ods.un.org | Several representatives expressed their concern regarding the lag in the [...] implementation of the commitment to provide [...] full duty-free and quota-free market access [...]for least developed countries’ exports. daccess-ods.un.org |
最不发达国 家已确定以下优先事项：免税免配额 市 场 准入、棉花、服务业豁免和便利以公平 和公正的条件加入世贸组织的措施。 daccess-ods.un.org | Least developed countries have [...] identified as priorities the [...] following: duty-free, quota-free market access; [...]cotton; services waiver; and measures to facilitate accession [...]to WTO on fair and equitable terms. 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 |
(b) 不能将危机当作发达国家对其承诺弃之不顾的借口，尤其是拨出国内生 产总值的 [...] 0.7%作为官方发展援助提供给发展中国家的承诺，以及为最不发达国家 的产品提供免税、免配额的市 场准入的承诺。 daccess-ods.un.org | (b) The crisis must not be used as an excuse for the developed countries to walk away from their commitments, in particular that of allocating 0.7 per cent of GNP as official development assistance [...] (ODA) to the developing countries and [...] providing duty-free and quota-free market access [...]for the products of the least developed countries. daccess-ods.un.org |
最后，她强调指出了贸易作为减贫和创造就业机 [...] 会的重要性，强调了及早完成多哈回合的必要性，以 及最不发达国家有必要得到免关税、 免 配 额 的 市场准 入，随后她说，即将举行的联合国可持续发展问题会 [...] 议将为发现现有的可持续发展框架中所存在漏洞再 一次提供机会。 daccess-ods.un.org | Finally, after stressing the importance of trade as a means of eradicating poverty and creating employment and the need [...] from early conclusion of the Doha [...] Round and for duty-free, quota-free market access [...]for the least developed countries, she [...]said that the forthcoming United Nations Conference on Sustainable Development would provide another opportunity for identifying gaps within existing sustainable development frameworks. daccess-ods.un.org |
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 |
她呼吁重开中止的多哈贸易谈 判，执行关于免税和免配额市场 准入以及民间社会与政府之间伙伴关系的《香港 [...] 宣言》。 daccess-ods.un.org | She called for the resumption of the suspended Doha trade talks and the [...] implementation of the Hong Kong [...] Declaration on duty-free and quote-free market access [...]and partnerships between civil society and Governments. daccess-ods.un.org |
最不发达国 家是最易于受到危机影响的国家，应得到财政支助，且其所有出口产品都 应 免税 和免配额进入市场。 daccess-ods.un.org | The least developed countries, as the countries most [...] vulnerable to crises, should be financially supported [...] and granted duty-free and quota-free market access [...]for all their exports. daccess-ods.un.org |
由于最不发达国家的出口面临越来越大的挑 [...] 战，他欢迎一些发达国家和发展中国家提 供 免税和 免配额的市场准入措施，并恳请其他国家对其效仿。 daccess-ods.un.org | Since exports from least developed countries faced [...] increasing challenges, he welcomed the [...] offer of duty-free and quota-free market access [...]by some developed and developing countries [...]and invited others to follow suit. daccess-ods.un.org |
印度-非洲论坛 于 2008 年 4 月印度-非洲论坛首脑会议上首次宣布，印度的免 关 税免 配 额 举措 对 85%税目授予免关税免配额市场 准入和对另外 9%减少关税，分五年实施自由 化，从而使得免关税免配额计划覆盖 94% 的税目，包括棉花，可可，甘蔗和 服装。 daccess-ods.un.org | The duty-free quota-free initiative by India, first announced at the India-Africa Forum [...] Summit in April 2008, [...] grants duty-free quota-free access to 85 per cent of tariff lines and duty reductions on another 9 per cent, to be liberalized over five years, so that the duty-free quota-free programme covers 94 per cent of tariff lines, including [...]cotton, cocoa, cane sugar and garments. daccess-ods.un.org |
目前为所有已毕业国家采取的平稳过渡措施分为三大类：(a) 双边倡议，例 [...] 如欧洲联盟根据其“除武器之外一切产品”倡议给予免 关 税免 配 额 市 场 准入； (b) 继续提供专供最不发达国家使用的资金，例如允许使用强化综合框架和全球 [...]环境基金最不发达国家基金；(c) [...]联合国根据大会第 65/286 号决议的规定向已 毕业国家提供旅行支助。 daccess-ods.un.org | Existing smooth transition measures, which are available to all graduated countries, were grouped into three main categories: (a) [...] bilateral initiatives, such as the [...] extension of duty-free, quota-free market access [...]by the European Union under its Everything [...]but Arms initiative; (b) continued access to least developed countrydedicated funds, such as the extension of access to the Enhanced Integrated Framework, the Least Developed Countries Fund of the Global Environment Facility; and (c) the extension of United Nations travel-related support to graduated countries, pursuant to General Assembly resolution 65/286. daccess-ods.un.org |
第 23B 条规定了减免法。第 23B 条基于一般减免法，即住在国允许从本国居 民的收入税或资本税中扣除(“减免” )与 另一国征 收 税额 相 等 的金额。 daccess-ods.un.org | The credit method is dealt with in article 23 B. Article 23 B is based upon the ordinary credit method, which means that the State of residence allows as a deduction [...] (“credit”) from its own tax on the income or capital of its [...] resident an amount equal to the tax paid in the other State. daccess-ods.un.org |
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 |
他们呼吁采取措施，包括使多哈回合尽早取得成果 和向最不发达国家提供免关税和免配 额 的 市 场准入；还呼吁提高援助的数量和质 量，加强调动国内资源，并进一步努力增加外部资金流入，如外国直接投入和对 最不发达国家的汇款。 daccess-ods.un.org | There were also calls to improve the quality and quantity of aid, enhance domestic resources mobilization and strengthen efforts to increase external financial flows such as foreign direct investment (FDI) and remittances to LDCs. daccess-ods.un.org |
我们还欢迎蒙特雷会 [...] 议以来一些国家为达到对所有最不发达国 家 免税 和 免 配 额 的 目 标而采取的行动， 并呼吁宣布有能力这样做的其他发达国家和发展中国家也为达到这一目标采取 [...]措施。 daccess-ods.un.org | We also welcome the actions taken by some individual [...] countries since Monterrey towards the goal of [...] full duty-free and quota-free market access for [...]all least developed countries, and [...]call on other developed and developing countries declaring themselves in a position to do so to take steps towards this objective. daccess-ods.un.org |
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 |
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 |
1、47 号文从 2010 年 1 月 1 日起执行，因此对于符合上述条件的高新技术企业，如果在 2010 [...] 年所得税汇算清缴时，对于取得的境外所得已经按照 25%计算缴纳企业所得税的，可以更正 申报 2010 年的企业所得税，申请退税或抵免以 后 的应 纳 税额。 bdo.at | Circular 47 was entered into force since 1st January 2010, for the enterprises which calculated their oversea sourced income based on 25% EIT [...] rate can correct their EIT declaration of 2010 and [...] apply for tax refund or offsetting the tax payable in the flowing year. bdo.at |
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