| 单词 | 商税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 商税 —tax on tradeExamples:商业税 n—business tax n See also:税 n—taxes n • duty n • toll n
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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 |
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 |
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 |
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 |
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 |
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 |
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 |
我们的船上商场为您准备了世界顶级的 免 税商 品 ， 您可以选择 msccruises.com.cn | Superb Tax & Duty Free shopping in our renowned onboard shops, with [...] superior choice of msccruises.com.au |
一些国家有关于扣减包括乐器等费用在内的材料费以及降低消费税率 （增值税、商品和 服务税等）的特惠规定。 unesdoc.unesco.org | A number of countries have preferential rules regarding the deduction of material expenses including, for example, the cost of musical instruments as well as reduced consumption tax rates (Value Added Tax, Goods and Services Tax, etc.). unesdoc.unesco.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 |
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 |
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 |
公司提供多样式的膳食，从头等舱菜肴，到经济餐，空中酒吧和 免 税商 品 ，还能够满足飞行过程中，客户航空公司的要求。 aviasg.com | Company provides a wide range of meals from first class dishes to economy meals, sky bar and duty free goods, and other in-flight requirements requested by client airlines. aviasg.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 |
如果一个应纳税实体的总收入（来自提供 应 税商 品 及 服务的 收入）低于100,000瑞士法郎（或体育俱乐部及非盈利机构总收 [...] 入未达到150,000瑞士法郎），则该实体可免除纳税义务。 gza.ch | If the revenues of a taxpayer (turnover from [...] taxable supplies of goods and services) are less than CHF 100,000 per year [...](or less than CHF 150,000 for sports clubs and non-profit institutions), then the entity is exempt from tax liability. gza.ch |
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 |
它将利用GuestLogix的手持销售终端设备（POS机），为在芬兰航空的所有航班上购买 免 税商 品 、 食品和饮料提供Chip & PIN加密支付服务。 tipschina.gov.cn | Finnair Travel Retail, Finnair's wholly owned subsidiary responsible for Finnair tax free sales at airports and on the company's airlines, will use GuestLogix' handheld POS devices to transact Chip & PIN payments for duty-free items, food and beverages across Finnair's entire fleet. tipschina.gov.cn |
根据协议，太阳城航空公司将部署GuestLogix领先的客舱零售技术平台和下一代XPDA-SP销售终端（POS）手持设备，除销售食品饮料、 免 税商 品 和 空中娱乐项目外，还将销售以目的地为特色的产品和服务。 tipschina.gov.cn | Under the agreement, Sun Country will deploy GuestLogix' leading Onboard Retail [...] Technology Platform and [...] next-generation XPDA-SP point-of-sale (POS) handheld devices to process sales of destination-based offerings, [...]in addition to [...]food and beverages, duty free items and in-flight entertainment. tipschina.gov.cn |
一些代表团认为，私营标准是世界现况的一部分，与部分市场相关，对多元化市 [...] 场需求是重要的；然而，有必要关注标准的制定，以确保他们没有成为非 关 税 贸 易 壁垒。 codexalimentarius.org | Some delegations were of the view that private standards were part of the current world situation and were relevant to certain segments of the market and important for diversified market requirements; however [...] it was necessary to monitor their development in order to ensure that they did not [...] become non-tariff barriers to trade. codexalimentarius.org |
此外，财务处将继续管理维和资金的投资及资金流动；每月给外地行动汇款；向 [...] 国际征聘工作人员支付工资(包括教育补助金)；印发给派往执行外地行动的缴付 美国税的工作人员的偿还收入税款的 支票；处理对银行账户签字人名单的修正； 提供关于使用各种银行系统的技术支持和指导。 daccess-ods.un.org | In addition, the Treasury will continue to manage the investments and liquidity of peacekeeping funds; execute monthly remittances to field operations; execute payroll payments (including education grants) to internationally recruited staff members; print and [...] distribute cheques for the [...] reimbursement of income tax to United States tax-paying staff members [...]assigned to field operations; [...]process the amendment to the bank account signatory panels; and provide technical support and guidance on the use of various banking systems. daccess-ods.un.org |
一些国家作出了相当大的努力，对最不发 达国家产品实行简单和透明的原产地规则，但其他严重的贸易障碍依然存在，包 [...] 括有悖世界贸易组织规则和义务的非 关 税 壁 垒，还有就是供应方面的制约因素， [...] 特别是缺乏基础设施和现代技术，以及能源不足。 daccess-ods.un.org | Some countries have or made considerable efforts to implement simple and transparent rules of origin for least developed country products, [...] but other serious obstacles to trade remain, [...] including non-tariff barriers that [...]are inconsistent with World Trade Organization [...]rules and obligations and supply-side constraints, in particular lack of infrastructure and modern technologies and energy deficiency. daccess-ods.un.org |
此外，许多代表团认为，由于持续存在限制性原产地规则 和非关税贸易 壁垒，例如标准和技术措施，加上严格的供应限制和有关贸易的基 [...] 础设施赤字，最不发达国家无法充分利用更大程度市场准入所带来的好处。 daccess-ods.un.org | In addition, many delegations expressed the view [...] that the persistence of restrictive rules of [...] origin and non-tariff trade barriers, [...]such as standards and technical measures, [...]as well as severe supply constraints and a trade-related infrastructure deficit, had prevented least developed countries from fully harnessing the gains associated with greater market access. daccess-ods.un.org |
本會促請政府全 面 檢討西九龍文娛藝術區發展計劃，在規 劃文化設施 之 前 ， 應 先 考慮有關‘軟 件 ’的 內容， 延 長提交發展建議的期 限 ，並公開 及 詳 細 地 諮詢文化界 、 專 業 團 體 、地產 界 、立法會、公眾 及相關組織 ， 以 貫徹文化委員會就西九龍發展計劃提出‘以 人 [...] 為本’、 ‘建立伙 伴 關 係 ’ 和 ‘民間主導’的原則 ， 制 訂 公 開 、公平 和 適切合 宜 的發展及運作方案， [...] 而 在發展過程中，政府應 促成發展商與 文化界 的 伙 伴 關 係，讓 文化界參 [...]與 區 內 設施的策 劃及將來的運作。 legco.gov.hk | That this Council urges the Government to comprehensively review the West Kowloon Cultural District development project, consider the ‘software’ contents before planning the cultural facilities, extend the deadline for submission of development proposals, openly and thoroughly consult the cultural sector, professional bodies, the real estate sector, the Legislative Council, the public and relevant organizations, and uphold the ‘people-oriented’, ‘partnership’ and ‘community-driven’ principles put forward by the Culture and Heritage Commission for the West Kowloon development in formulating a development and operation plan that is open, fair and proper; and in the process of development, the [...] Government should also facilitate a [...] partnership between developers and the cultural [...]sector, so as to allow the latter to [...]participate in the planning and future operation of the facilities in the district. legco.gov.hk |
關於對藝團的資助，委員普遍認為，政府當局必須(a) 確保撥款資源在演藝團體之間得到合理而公平的分配；(b)檢討當 [...] 局資助主要演藝團體的現行模式，以免窒礙沒有接受資助 的 商業 藝 團的發展；(c)提供更多資助以支援中小型藝團及新進藝術家； [...] (d)探討有何方法可盡量減少在營辦藝術活動方面的員工和行政開 [...] 支，以便把節省下來的款項重新撥作藝術發展用途；(e)研究現行 撥款政策在達致各項政策目標方面的成效，例如鼓勵藝術與文化 作多元均衡發展的政策目標；及(f)考慮增加文化藝術方面的整體 撥款，因為現時有迫切需要實現西九文化區計劃的願景。 legco.gov.hk | Regarding funding support for the arts groups, members in generally considered that the Administration should (a) ensure a reasonable and fair distribution of funding resources amongst arts groups; (b) review the existing mode of subsidy for the major performing arts [...] groups to avoid stifling the development of [...] non-subvented commercial arts groups; (c) [...]provide more funding for the support [...]of small and medium sized arts groups and budding artists; (d) explore means to minimize staffing and administrative expenses in the operation of arts programmes so that the savings could be re-allocated to the use of arts development; (e) examine the effectiveness of the current funding policy in achieving the policy goals, such as encouraging diversified and balanced development of arts and culture; and (f) consider increasing its overall allocation of funding for culture and the arts, given the imminent need to achieve the vision of the West Kowloon Culture District project. legco.gov.hk |
咨询委员会获悉，任职者将负责与包 [...] 括以下各方的各办公室和实体进行协调和联络：信息和通信技术厅，以解决与系 统托管有关的问题；供应商，涉 及技术事项和设备升级；安全和安保部，涉及周 [...] 边安全进出管制；“团结”项目工作队，涉及人力资源数据和资产管理；国际刑 [...] 事警察组织(国际刑警组织)，涉及丢失或被盗的旅行证件数据库；以及国际民用 航空组织。 daccess-ods.un.org | The Advisory Committee was informed that the incumbent would be responsible for coordinating and liaising with various offices and entities, including with the Office of Information and Communications Technology to [...] address issues related to the hosting [...] of the system; the vendor in relation to the [...]technical matters and upgrading of equipment; [...]the Department of Safety and Security for perimeter security access control; the Umoja project team for human resources data and asset management; the International Criminal Police Organization (INTERPOL) for a lost or stolen travel document database; and the International Civil Aviation Organization. daccess-ods.un.org |
獨立非執行董事確定上述關連交易乃基於以下情況下 簽訂：（甲）在本集團一般及日常業務過程中訂立；（乙）按正 常 商 業 條 款或按不遜於本集團提供予獨立 第三方或由獨立第三方提供的條款訂立；及（丙）根據規管該等交易的相關協議，按公平合理且符合 [...] 本公司股東整體利益的條款訂立。 asiasat.com | The INEDs confirmed that the aforesaid connected transactions were entered into (a) in [...] the ordinary and usual [...] course of business of the Group; (b) either on normal commercial terms or on [...]terms no less favourable [...]to the Group than terms available to or from independent third parties; and (c) in accordance with the relevant agreements governing them on terms that are fair and reasonable and in the interests of the shareholders of the Company as a whole. asiasat.com |
雖然政府仍然傾向本土衛星營運商， 我 們相信他們將會意識到開放市場的好處，因而最終會 容許外資營運商在沒 有限制下進入這些市場。 asiasat.com | Even though governments still have a preference for [...] local satellite operators, we believe that they will recognise the benefits of an open market and hence will eventually allow foreign operators to enter these markets [...]without restrictions. asiasat.com |
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