| 单词 | 商业税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 商业税 noun —business tax nSee also:商业 n—trade n 商税—tax on trade 税 n—taxes n • duty n • toll n
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由于地区关税、商业税、汇 率及手续费原因，国际报价可能不同。 analog.com | International prices may differ [...] due to local duties, taxes, fees and exchange rates. analog.com |
Bakaara 和 Suuq Ba'ad 市场的商业税收估计每月在 250 万美元至 [...] 500 万 美元之间，或每年 3 000 万美元和 6 000 万美元。 daccess-ods.un.org | Taxation of businesses in Bakaara and [...] Suuq Baad markets is estimated from $2.5 million to $5 million per month, or between [...]$30 million and $60 million per year.36 In addition to those taxes on businesses, Al-Shabaab operates a comprehensive web of mobile military checkpoints where transportation operators and passengers are all obliged to pay taxes for free passage. daccess-ods.un.org |
商业税务损 失可转嫁到合伙人的其他个人收入，唯需视情况而定。 smeinfo.com.my | A partner's [...] share of the business's tax losses may be offset [...]against other personal income, subject to certain conditions. smeinfo.com.my |
毛收入（一年总收入或佣金收入），各项开销包括：进货费用，年初和年末库存，广告费用，会计律师咨询费，坏账，牌照 ， 商业税 ， 银行利息，服务费，员工工资（包括CPP和EI），商业保险，维修保养费用，餐费及招待费用，租金，差旅费，房租，电话费，地税，水电煤气费，汽车费用（含汽油费、修车费、保险和停车费、洗车费和车辆牌照费），全年总里程数，生意用车里程数，买车贷款利息，折旧费用等等。 16safety.ca | Self-employed income tax: gross income (one year total income or commission income), the overhead include: restocking fee at the beginning and the end of inventory, advertising costs, accounting [...] and attorney consulting fees, bad [...] debts, licenses, business taxes, bank interest and [...]service fees, wages and salaries (including [...]CPP and EI), commercial insurance, maintenance costs, meals and entertainment expenses, rent, travel, rent, telephone bills, rent, utility costs, car costs (including gasoline, car repairs, insurance and parking fees, car wash fees and vehicle license fees), total mileage, business car mileage, car loan interest, depreciation expense. 16safety.ca |
此外对几乎所有的进口商品征收 4%的海关手续费，并增加 了燃油税、商业执照 和许多其他的规费和手续费。 daccess-ods.un.org | A 4 per cent customs processing fee on almost all [...] imports has also been introduced, together with [...] increases in the fuel tax, business licences and many [...]other fees and charges. daccess-ods.un.org |
消费税征收对象为：制造商, 进口商, 无消费税 商品之销售者, 提供消费税商品制造服务的企业 实体, 以及法律明确规定的其他实体。 businessinmalopolska.com | Excise tax is levied on the [...] producer, importer and seller of non-taxed excise goods, entities [...]providing manufacturing services [...]for the excised goods and other entities explicitly specified by the law. businessinmalopolska.com |
调查结果显示，最受商界欢迎的政府财政预算案措施是：雇佣补贴计划、削减公司所 得 税 、 产 业税 回 扣 和调低厂房与店屋租金。 chinese.sccci.org.sg | The survey results revealed that the Budget [...] initiatives which [...] are most welcomed by the business community are the Jobs Credit Scheme, reduction in corporate tax, property tax rebate and rental rebates [...]from HDB / JTC / NEA / SLA. english.sccci.org.sg |
第 14 条规定，由其它法律明确要求保密的信息就属于例外规定中的一 种——特别是受到法律保护的商业、 工 业 、 税 务 、 银行和信托秘密机密——这在一定程度上 确立了现有的保密制度。 unesdoc.unesco.org | Pursuant to Article 14, information expressly required by another law to [...] be confidential is one of the [...] exceptions – commercial, industrial, tax, bank and fiduciary [...]secrets established by law are [...]specifically mentioned – so that the existing secrecy regime is left in place. unesdoc.unesco.org |
一 般法律事务司与法律顾问办公室一道，协助维护本组织 在 税 收 、进口与出口方面 的特权与豁免以及适用于本组织涉及维持和平行动的资产和人员豁免方面的特 权和豁免权；就本组织行政法的解释及在联合国维持和平行动中的适用以及工作 人员条例和细则、财务条例和细则以及相关政策和做法，包括相关的银行业务、 资产保管和金库业务政策和做法的解释和适用提供援助；提供法律援助，解决维 持和平行动中产生的复杂的索偿要求、仲裁和其他诉讼，包括承包者 的 商业 索偿 以及第三方关于财产损坏或损失和人身伤害或死亡的索赔。 daccess-ods.un.org | In conjunction with the Office of the Legal Counsel, the Division assists in maintaining the privileges and immunities of the [...] Organization with respect to [...] the Organization’s tax and import and export exemptions and in connection with the immunities applicable to the Organization’s assets and personnel involved in United Nations peacekeeping operations; provides assistance regarding the interpretation and application of the Organization’s administrative law in peacekeeping operations and the interpretation and application of the Staff Regulations and Rules, the Financial Regulations and Rules and relevant policies and practices, including those relating to banking, asset custody and treasury operations; affords legal support for the resolution of complex claims, arbitrations and other litigation arising in peacekeeping operations, including commercial claims by contractors and [...]claims by third parties for property [...]damage or loss and personal injury or death. daccess-ods.un.org |
企业须提交一 份年度业务报 告以及税务文件，但政府尚未严格执 行工商税务的合规性要求。 crisisgroup.org | Businesses are required to file an [...] annual activities report along with tax documentation, though the government [...] has yet to strictly enforce compliance with commercial tax requirements.74 Corruption remains a serious [...]concern. crisisgroup.org |
由于复制（尤其是商业 规模 的复制）受出售价格和复制开支之间比率所驱使，发展中国家应该有余地使用对有关 制作业税收中性化，甚至税收有利的更大差别定价。 iprcommission.org | To the extent that copying, particularly on a commercial scale, is driven by the ratio of the selling price to the cost of producing copies, there must be scope for [...] the use of more differential pricing in developing countries that would either be revenue-neutral or even revenue-enhancing for producing industries. iprcommission.org |
在这些分析的网站中 有主管机关（如总统、首相、统治者、党派领袖或皇室）、立法机关（如国会、议会或人们代表 大会）、司法机关（如主要的国家法院）、内阁机构等等行使政府关键职能的重要机构，如卫 生、公共事业、税务、 教育、内务、经济发展、管理、天然资源、外交事务、外资、运输、军 事、旅游和商业监管。 brookings.edu | Among the sites analyzed are those of executive offices (such as a president, prime minister, ruler, party leader or royalty), legislative offices (such as Congress, Parliament or People's Assemblies), judicial offices (such as major national courts), Cabinet offices and major agencies serving crucial functions of [...] government, such as [...] health, human services, taxation, education, interior, economic development, administration, natural resources, foreign affairs, foreign investment, transportation, military, tourism and business regulation. brookings.edu |
First Advantage是一家领先的人才获取解决方案供 应 商 ， 它 提供的人才获取解决方案包括：工作背景筛选、职业健康服务、求职者跟踪系统、招聘解决方案、技能与行为评估和 营 业税 咨 询 服务。 tipschina.gov.cn | First Advantage combines industry expertise with information to create products and services that organisations [...] worldwide use to make smarter business decisionsFirst Advantage [...] is a leading provider of talent acquisition solutions including: employment background screening, occupational health services, applicant tracking systems, recruiting solutions, skills and behavioral assessments, and business tax consulting servicesFirst [...]Advantage is headquartered in Poway, Calif. tipschina.gov.cn |
如果在离开澳大利亚前 30 天以内，您从任何一家供应商购买了总价格不低于 300 [...] 澳元的新商品或二手商品，根据游客退款计划（TRS），您有权享 受 商 品 及服 务 税 退 款。 studyinaustralia.gov.au | If you purchase new or second-hand goods with a total minimum value of $300 from any one supplier no more than [...] 30 days before you leave Australia, under the Tourist Refund Scheme (TRS), you [...] are entitled to a refund of any GST paid. studyinaustralia.gov.au |
事实上，金融服务部门是属于五个最明确定义的提供 州民生产总值 （GSP）的部门中首要贡献者，并且是提供 就 业 ， 税 收 收 入及 为 商业 增 长 融资的主 要力量。 massinsight.com | Indeed, the financial services sector is the top contributor to Gross State Product [...] (GSP) of the five most clearly defined sectors [...] and a major provider of jobs, tax revenue, and financing for business growth. massinsight.com |
有些讨论涉及是否应考虑与电子商务 征 税 有 关 的问题，但委员会决定，在 目前阶段，这个问题不是其优先问题。 daccess-ods.un.org | There was some discussion of whether to consider [...] issues relating to the taxation of electronic commerce, but it was decided [...]that at the present stage [...]the matter was not a priority issue for the Committee. daccess-ods.un.org |
这笔经费将用于本组织不具备、 [...] 超出系统集成合同范围之外，属于下列领域的专门知识：变化管理领 [...] 域；技术领域，包括移动通信技术、报告设计和实施、数据仓储 和 商业 智能；职能领域，包括差旅、中央事务、外勤业务和后勤、薪金、预算 [...] 编制和规划；以及管理咨询人，用于交叉检查主要承包商/系统集成商提 供的项目管理服务。 daccess-ods.un.org | The provision would provide for specialized expertise not available in the Organization, outside the scope of the systems integration contract, in the area of change management, in technical areas, including mobile technology, [...] report design and implementation, data [...] warehousing and business intelligence, [...]and in functional areas, including travel, [...]central services, field operations and logistics, payroll, budgeting and planning, as well as management consultants to cross-check the project management services provided by the main contractor/systems integrator. daccess-ods.un.org |
商品及服务税（GST）一律为所有商品 和 服务价款的 10%——住宿、餐饮、交通、书籍、家具、衣服等。 studyinaustralia.gov.au | The Goods and Services Tax (GST) is a flat 10% tax on all goods and [...] services – accommodation, eating out, transport, books, [...]furniture, clothing etc. There are exceptions, however, such as basic foods (milk, bread, fruits and vegetables). studyinaustralia.gov.au |
例如，在华盛顿州西雅图，税款可通过厄立特里亚拥有的一家旅 行社缴纳。28 他们采用的方法是否具有敲诈或非法性质往往要视所在国或所在州 法律而定，并取决于收税人是外交官还是外国其他注册代 理 商 、 收 税 人 的 国籍以 及收税人利用了哪类法律和行政漏洞。 daccess-ods.un.org | In Seattle, Washington, for example, taxes can be paid through an Eritrean-owned travel agency.28 Whether or not the techniques they employ are extortive or illicit is often a matter of national or state law, and depends upon such questions as whether or not the collector is a diplomat or other registered agent of a foreign power, the nationality of the collector and the kinds of legal and administrative loopholes employed by collectors. daccess-ods.un.org |
一些具体意见如下：食品安全是通用概念，因此，正如第 4.2 条里所规定的，在是 [...] 否允许出口国出口不符合国家立法食品方面应该一视同仁；让缺少监控系统的国家执行 [...] 法典的问题应予以阐明；当前的文本可能与所制定的食典原则及所利用的国家规章制度 相抵触；在商业交易和食品援助与捐赠方面，同等待遇的道德守则应更加明确；文本里 [...] 的一些规定可能与世界贸易组织的规定相反。 codexalimentarius.org | A number of specific comments were made as follows: the concept of food safety is universal, thus there should be no exception, as presently in Article 4.2, allowing exporting countries to export food, which does not comply with its national legislation; the issue of implementation of the Code, especially by countries lacking a control system, should be clarified; the present text may contradict some of the principles of Codex insofar as they establish and draw upon national regulatory [...] frameworks; the ethics of equal [...] treatment in terms of commercial transactions and food [...]aid and donations should be made [...]clearer; and some of the provisions in the text may be contrary to WTO provisions. codexalimentarius.org |
如果有 效支付的特许开采费超过矿业公司应付的 营 业税 ， 则 矿 业 公 司除按照法律支 付特许开采费外，不再需要支付相应的 营 业税。 uria.com | Mining companies legally required to pay royalties are released from the [...] obligation of paying the [...] corresponding municipal turnover tax if the effectively paid royalties exceed the company’s otherwise payable turnover tax. uria.com |
做到这一点的途径可以是提供消费补助或回 扣，向供应商提供税收优 惠以提高其供应能力，以及向消费者提供税收优 惠以改变其能源消费形式。 daccess-ods.un.org | This can be done through consumer grants or [...] rebates and through tax incentives to suppliers to increase [...]capacity, as well as to consumers [...]to change their type of energy consumption. daccess-ods.un.org |
应税业务在 《试点实施办法》中指的是提供（A）以管道运输物质的服务，以及以各种交通方式运送货物或旅客的服务，（B）现代服务业，即（B1）研发和技术转让、（B2）信息技术、（B3）文化创意活动、（B4）物流辅助服务、（B5）有形动产的经营性租赁和融资租赁服务、（ B6 ） 商 务 、法律和财务方面的鉴证咨询服务。 jfuconsultants.com | Taxable services are prescribed in the rules to include the provision of services in relation to (A) the transfer of matters by conduit, and the transfer of goods or passengers by various means of transport; and (B) modern services: that is, (B1) research, development, and technical transfers, (B2) information technologies, (B3) cultural and creative activities, (B4) logistic support, (B5) movable properties under operating and finance leases, and (B6) accreditation, assurance and consulting on business, legal [...] and financial matters. jfuconsultants.com |
为此秘书处将在两个方 面开展行动：(1) 完成落实外部审计建议的工作(2) 开展市场调查，征集两份由外部供应商提 供的商业运作 建议书，分别为教科文组织工作人员的餐饮提供基本的服务，以及为教科文组 织工作人员分配免税商品。 unesdoc.unesco.org | To that end, the Secretariat’s action is twofold: (1) To conclude the implementation of the External Audit recommendations and (2) To survey the market and request two [...] separate business [...] proposals from external suppliers to carry on with the basic business needs as regards catering for UNESCO personnel and distribution of duty-free products for UNESCO staff. unesdoc.unesco.org |
发言者一致认为，最不发达国家及其国 际 商业 伙 伴 和其他利益攸 关方都应提出更有针对性的倡议，采取措施消除体制差距和创造适当奖励，以便 [...] 通过更有效的国际协作开拓投资机会，利用尚未开拓的贸易机会，并确保开展更 加高效和更有利于企业的知识分享活动，特别是分享最佳做法和其他类型的专门 [...]技能，包括转让适当技术。 daccess-ods.un.org | What was required, speakers concurred, was more targeted initiatives by [...] both least developed countries and [...] their international commercial partners and other [...]stakeholders to implement measures [...]that would overcome institutional gaps and create appropriate incentives for more effective international collaboration to exploit investment opportunities, capitalize on unexploited trade opportunities, and assure more efficient and business-enabling knowledge sharing, especially best practices and other types of know-how, including the transfer of appropriate technologies. daccess-ods.un.org |
参与此次交易的另外21家银行包括：Rabobank International、苏格兰皇家银行与苏格兰皇家银行（德国）有限公司、海湾第一银行新加坡分行、印度海外银行新加坡分行、卡塔尔国家银行新加坡分行、大华银行有限公司、澳大利亚和新西兰银行集团有限公司、三菱东京UFJ银行株式会社新加坡分行、英国阿拉 伯 商业 银 行 、中国信 托 商业 银 行 有限公司新加坡分行、瑞弗森国际银行集团有限公司新加坡分行、东亚银行有限公司新加坡分行、天顶银行(英国)有限公司、巴西银行、台湾银行新加坡分行、恒生银行有限公司、泰京银行（大众）有限公司新加坡分行、兆丰国 际 商业 银 行股份有限公司新加坡分行、印尼国家银行新加坡分行以及阿拉伯法国联合银行。 tipschina.gov.cn | The 21 participating banks joining the Bookrunning Mandated Lead Arrangers in the transaction include: Rabobank International, The Royal Bank of Scotland plc and RBS (Deutschland) AG, First Gulf Bank PJSC, Singapore Branch, Indian Overseas Bank, Singapore Branch, Qatar National Bank SAQ, Singapore Branch, United Overseas Bank Limited, Australia and New Zealand Banking Group Limited, The Bank of Tokyo-Mitsubishi UFJ, Limited, Singapore Branch, British Arab Commercial Bank plc, Chinatrust Commercial Bank Co. tipschina.gov.cn |
教科文组织预计将参加国家方案成果，改 进治理和社会保护，通过修订教学大纲和培训教师，确保质量和包容性强的教育，特 [...] 别是处于社会边缘地位的人群；加强数据收集与管理的能力；加强环境的可持续性； 方案与执行；预防艾滋病毒/艾滋病；获得有效的知识体系和机制；通过便利和支持增 [...] 加就业和生计的机会，以发展一种企业家文化、改善地方微型、小中型 企 业 的 商业气 候，包括技能培训更新，特别是对妇女和青年的培训。 unesdoc.unesco.org | UNESCO foresees participation in CP Outcomes in improved governance and social protection, ensuring quality and inclusive education through curriculum revision and teacher training, especially for marginalized groups; strengthened capacities for data collection and management; strengthened environmental sustainability policy, programmes and implementation; HIV/AIDS prevention; access to effective knowledge systems and mechanisms; enhanced employment and livelihood opportunities through facilitation and support [...] to develop an entrepreneurship culture, [...] improved local business climates for micro-, [...]small- and medium-enterprise sectors, [...]including upgrading of skills training with special attention to women and youth. unesdoc.unesco.org |
年才再次提出关于小费和奖金的案文。 行 业税 法 规定，雇 员在工作中为他人收取的款项，若不是由雇主提供的，款项的半数必须缴税，无 论其性质如何。 daccess-ods.un.org | The new provision of CIP stipulated that half of any sums received by employees in the course of the performance of their work, irrespective of their nature, would be taxable when the sums were not distributed by the employer. daccess-ods.un.org |
已有一系列措施加强了妇女进入和参与劳动力市场的情况，其中包括促进妇 [...] 女平等机会就业法案、加强劳工标准、保证社会保障、鼓励妇女 就 业税 款 抵 减、 托儿津贴、工作方案和增加职业培训资源。 daccess-ods.un.org | A range of measures have enhanced women’s access to and participation in the labour market, including employment acts that promote equal opportunities for women, [...] strengthened labour standards, [...] guaranteed social security, tax credits to encourage [...]women’s employment, allowances for child [...]care, work programmes and increased resources for job training. daccess-ods.un.org |
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