| 单词 | 年税务 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 年税务 noun —inland revenue nSee also:税务 n—taxation n 税务 pl f—tax matters pl 税务—taxation services • state revenue service 税年 n—relevant year n
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(ii) 当地税收的变化：对一般工作人员的平均薪金所征收的 所得税比 2001 年调整的下降了 0.87%，2001 税务年法 国有关部门宣布税率降低 5%，而该年所得税就相应下 降 0.52%，2002 税务年度税率降低 3%，而所得税就相 应下降 3.5%。 unesdoc.unesco.org | (ii) Changes in local taxation: Comparisons of income tax levied [...] on the average salaries [...] of the General Services category reveal a reduction in income tax of 0.87% since the previous adjustment, i.e., 0.52% corresponding to the 5% reduction in tax announced by the French authorities for the tax year 2001 and 0.35% corresponding to the 3% reduction in tax announced for the tax year 2002. unesdoc.unesco.org |
在纳税年度 内，所得税纳税人有义务在税收义务 产 生 月 份的下一个月的前20日内缴纳税款，对于小 额纳税人来说，可以在纳税义务产生季度的 写一个月的前20日内缴纳税款。 paiz.gov.pl | During the year, income tax payers are obliged to pay a tax advance before the 20th day [...] in the month following the month [...]in which the tax obligation arose or, in the case of ‘small’ taxpayers, before the 20th day of the month following the quarter in which the tax obligation arose. paiz.gov.pl |
非居民公司指那些在纳税年度的 主要期间在意大利并无拥有法定总部，或其实际管理场所或主要 业务 亦非在意大利的公司。 vasapolli.it | Non-resident companies are those that for the [...] greater part of the tax year do not have their legal headquarters, place of effective management or main business purpose in Italy. vasapolli.it |
临时政府继续寻求订立税务信息交换协定的条约伙伴，并在 2011 年期间， 由税务透明 和信息交流问题全球论坛进行了经济合作与发展组织第一阶段的同 [...] 行审查。 daccess-ods.un.org | The interim Government continues to [...] seek treaty partners for tax information exchange agreements, [...]and has, during 2011, undertaken [...]phase 1 of the Organization for Economic Cooperation and Development Peer Review Process by the Global Forum on Transparency and Exchange of Information for Tax Purposes. daccess-ods.un.org |
9.98 2012-2013 年两年期预计预算外资源 180 000 美元将用于支助：(a) 所有有关利益攸关方，包 括政府、民间社会和私营部门参加发展筹资后续行动进程；(b) 与公营部门和私营部门、学术 界和民间社会的专家合作，组织讲习班、多方利益攸关方协商、小组讨论会和其他活动，目的 是使会员国能更好地履行《蒙特雷共识》和《多哈宣言》商定的承诺；以及(c) 为金融部门发 展、税务合作 和财政管理领域的国家能力建设提供技术援助。 daccess-ods.un.org | 9.98 During the biennium 2012-2013, projected extrabudgetary resources of $180,000 will be used to support (a) participation of all relevant stakeholders, including Governments, civil society and the private sector, in the financing for development follow-up processes; (b) organization, in collaboration with experts from the public and private sectors, academia and civil society, of workshops, multi-stakeholder consultations, panel discussions and other activities aimed at better enabling member countries to implement their commitments as agreed in the Monterrey Consensus and the Doha Declaration; and (c) provision of technical assistance for national capacity-building in financial sector development, tax cooperation and fiscal management areas. daccess-ods.un.org |
(b) 决定在经济及社会理事会与布雷顿森林机构、世界贸易组织及联合国贸 易和发展会议举行高级别特别会议的同时，于 2012 年举行为期一天的会议，以 审议国际税务合作 问题，包括促进这种合作的体制安排。 daccess-ods.un.org | (b) Decided to hold a one-day meeting in 2012, in conjunction with the special high-level meeting of the Economic and Social Council with the Bretton Woods institutions, the World Trade Organization and the United Nations [...] Conference on Trade [...] and Development to consider international cooperation in tax matters, including institutional [...]arrangements to promote such cooperation. daccess-ods.un.org |
但是， 其他因素，例如武装民兵和暴力青年 团 伙 继续存在，“新生力量”前战斗员屯营 行动尚未完成，政府在向进入营地的“新生力量”前战斗员支付津贴方面遇到困 难，“新生力量“地区指挥官仍然控制着北方的地方行政管理，包 括 税务 收 缴， 该国安全局势的脆弱性仍令人关注。 daccess-ods.un.org | However, other factors, such as the continued existence of armed militias and violent youth groups, the incomplete cantonment of former combatants of the Forces nouvelles, the [...] difficulties encountered by the Government [...] to pay allowances to the cantoned Forces nouvelles former combatants, as well as the continued control by the Forces nouvelles zone commanders of local administration in the north, including revenue collection, still draw attention to the fragility of the security situation in the country. daccess-ods.un.org |
该法院还认定 Eurofoods 须受爱尔兰财政部和爱尔兰税 务部门 监督，公司的行政管理是根据与美国银行驻爱尔兰机构的一项管理协议 进行的，年度账 目是按照爱尔兰法律和会计准则编制和审计的，其账簿留在都 柏林，审计员是爱尔兰人，且 Eurofoods 有两名爱尔兰籍董事和两名意大利籍董 事，而在清盘申请提交之前，两名意大利籍董事均已退休。 daccess-ods.un.org | This court further found that Eurofoods [...] was subject to supervision by the Irish Minister of Finance and the taxing authorities of Ireland and its administration was conducted pursuant to a [...]management agreement [...]with Bank of America in Ireland, its annual accounts were prepared and audited in accordance with Irish law and accounting principles, its books of account were maintained in Dublin, its auditors were Irish, and Eurofoods had two Irish directors and two Italian directors and that both of the Italian directors resigned prior to the winding up petition being filed. daccess-ods.un.org |
在牙买加，2006-2009 年国家 环境行动计划包括关于可持 续消费和生产的一节，其中提及电力部门的需求方管理方案，包括节能生产、建 筑法规，以及太阳能发电热水器的 税务 优 惠。 daccess-ods.un.org | In Jamaica, the National Environmental Action Plan 2006-2009 includes a [...] section on sustainable consumption and production which refers to a demand-side management programme for the power sector, including energy-efficient production, building codes, and tax concessions for solar-powered water heating. daccess-ods.un.org |
其他原因可能包括：利用不同会计办法、 纳 税年 度、折旧办法、存货估价办法和国外税抵扣额的差异；将各项活动分开进行， 这些活动如果归入单一的应税实体，可能在 财 务 上 不利；在某些活动中（如预 期的或潜在的销售、合并、清算或家族内馈赠或遗产）利用仅为某些运作方式 提供的优惠待遇。 daccess-ods.un.org | Other reasons might include: taking advantage of differences in accounting methods, taxable [...] years, depreciation [...] methods, inventory valuation methods and foreign tax credits; segregating activities that if combined in a single taxable entity, might be disadvantageous in fiscal terms; and taking advantage of favourable [...]treatment for certain [...]activities (e.g., anticipated or potential sales, mergers, liquidations or intrafamily gifts or bequests) that is available for some operations, but not for others. 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 |
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 |
想申请/申报哪个税务年的退税？ secure.taxback.com | Which tax year would you like to apply for a refund from / file a tax return for? secure.taxback.com |
通过税务改革 和补贴合理化等 措施加强财政基础对于财政政策应对空间目前受制约的国家来说应是一项 [...] 中期发展优先目标。 daccess-ods.un.org | Fiscal consolidation, through [...] measures, such as tax reforms and subsidy [...]rationalization, should be a medium-term development [...]priority for countries where the room for fiscal policy response is currently constrained. daccess-ods.un.org |
在医务科，拟新设 15 个本国员额(6 个本国干事和 9 个本国一般事务人员)， 因为该科在过去数年里已 经扩大了它所提供的 服 务 ， 这些 服 务 包 括 联科行动总部 诊所不间断地运作，该诊所现在为强化一级诊所，而不是以前的一级诊所；病人 从三级医院出院后在他们家里对其进行追踪观察；定期对阿比让以及西区和东区 的 11 家三级医院的病人进行探访；区总部的医生开展外联活动，一周两次访问 地处偏远的办公室；在重要的活动期间向政府和作为联合国综合框架一部分的联 合国国家工作队提供支助；拟议在库马西后勤基地每天提供八小时的医疗支助， 而不是目前的两小时。 daccess-ods.un.org | In the Medical Services Section, the establishment of 15 additional national posts (6 National Officers and 9 national General Service staff) is proposed, as the Section has over the past years expanded the services it provides, which include round-the-clock operation of the UNOCI [...] headquarters clinic, [...]which is now functioning at level I-plus rather than the previous level I; patients are followed up at their homes after discharge from level III hospitals; patients are regularly visited in the 11 level III hospitals in Abidjan and in Sector West and Sector East; doctors in the regional headquarters perform outreach activity by visiting remote offices twice a week; support is provided to the Government during important functions and to the United Nations country team as part of the United Nations integrated framework; and medical support is proposed to be provided eight hours a day at the logistics base in Koumassi as opposed to the current two hours a day. daccess-ods.un.org |
反对将委员会改为政府间机构的那些国家共同阐述了以下两个理由：(a) 有 可能重复活跃在国际税务合作 领域的其他国际组织的工作，以及因此有可能在国 际税务领域 制订多重和不一致的国际标准；(b) 所需资源增加，可能使各国政府 目前为国际税务问题 分配的本已有限的资源分散。 daccess-ods.un.org | Countries that objected to the conversion of the Committee to an intergovernmental body commonly cited the following two reasons: (a) the danger of duplication of work of other international [...] organizations active in the area [...] of international tax cooperation and the resulting danger of establishment of multiple and inconsistent international standards in the area of international taxation; and (b) additional resource requirements with the risk of fragmenting the already limited resources currently allocated by Governments to international tax issues. daccess-ods.un.org |
在决定是否应将现用于常任法官 的养恤金办法扩及连续服务 3 年以上 的审案法官时，大会似可考虑由于 两法庭业务的变化(即审案法官的数量已临时增加；若干审案法官被安全 [...] 理事会授权在 3 年上限后继续服务；以及一些审判分庭被分成若干部 分，其中只包括审案法官)，两类法官服务条件上的差异是否仍有理由继 续存在。 daccess-ods.un.org | In determining whether the existing pension scheme for permanent judges should be extended to cover ad litem judges [...] who have served continuously for more [...] than three years, the General Assembly may wish [...]to consider whether, given the changed [...]circumstances of the Tribunals’ operations (namely that the number of ad litem judges has been temporarily increased; several ad litem judges have been authorized by the Security Council to serve beyond the three-year maximum; and some Trial Chambers have been split into sections which may consist only of ad litem judges), the differences in the conditions of service of the two categories of judge continue to be justified. daccess-ods.un.org |
此外，如上文第 2 段所述，根据大会第 63/266 号 决议，秘书长已在他的报告中列入 2010-2011 两年期特别政治任务预算 总额的预测数据，他估计可能高达约 1 148 739 700 美元，比 2010-2011 两年期拟议方案预算中的特别政治任 务 经 费 多出 319 811 300 美元(见 A/64/349，第 78 段和附件三)。 daccess-ods.un.org | Furthermore, as noted in paragraph 2 above, pursuant to General Assembly resolution 63/266, the Secretary-General has included in his report a projection of the [...] total budget for [...] special political missions for the biennium 2010–2011, which he estimates could amount to some $1,148,739,700, or $319,811,300 more than the provision for special political missions in the proposed [...]programme budget for [...]the biennium 2010–2011 (see A/64/349, para. 78 and annex III). daccess-ods.un.org |
(c) 请各成员国支持私营部门实施就业方案的举措，并通过给予雇 主 税务和 保 险优惠，降低本国一级及阿拉伯一级的失业水平，要优先考虑合格的阿拉伯劳 [...] 工，其地位仅次于本国的劳工。 daccess-ods.un.org | (c) To request States members to support private sector initiatives in implementation of employment programmes and to [...] reduce unemployment at the national and Arab [...] levels by granting tax and insurance benefits [...]to employers and giving preference [...]to qualified Arab labour, second only to national labour. daccess-ods.un.org |
这其中主要是金融刺激政策，诸如政府开支 和 税务 减 免 ，而且也视情况包 括通融性货币政策，诸如降低利率和银行收费，行业支持政策及其他协助 [...] 调整的措施。 daccess-ods.un.org | The measures included primarily [...] fiscal stimulus policies, such as [...] government spending and tax reductions, but also, [...]where appropriate, accommodative monetary [...]policies, such as reduced interest rates and bank charges, sectoral support policies and other measures to facilitate adjustments. daccess-ods.un.org |
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 |
不过，从应计利润分配的纳税年度开 始或在 2008 年 1 月 1 日以后，如果该股息实益所有人是一家在 另一个欧盟成员国缴纳企业所得税的公司，或其它欧洲经济区内与意大 利 税务 机 关有充分资料交换基 制的国家的公司，支付的上述预扣代缴股息税减少至 1.375％。 vasapolli.it | However, starting from the distribution of profits accrued in taxable [...] years starting on or [...] after 1 January 2008, the above withholding tax on dividends is reduced to 1.375%, provided that the beneficial owner of the dividends is a company that is subject to corporate income tax in another European Union Member State, [...]or in another State [...]of the European Economic Area that allows an adequate exchange of information with the Italian tax authorities. vasapolli.it |
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 |
为了保护与有限责任签约的商业伙伴和 公共机构（例如税务部门 ）之间的经济关 系，波兰法律规定在某些情况下管理委员会 的成员可能对公司债务承担责任。 paiz.gov.pl | To protect the economic interests of the [...] company’s business partners and of public institutions (e.g. tax authorities), Polish [...]law states that in [...]certain circumstances members of the management board may be liable for the debts of the company. paiz.gov.pl |
自2006年起，每位在中华人民共和国工作的人士，如果符合在“谁应提交”段落中列示的条件的，需要向相关税收机关提交个人所 得 税年 度 申 报表。 chi.mazars.cn | Since 2006, individuals working in the PRC may need to file annual Individual Income Tax ("IIT") returns to the relevant tax authorities if any of the conditions explained in the paragraph under the heading of "Who Should File" is applicable. mazars.cn |
电信干事将履行以下职能：支助后勤基地储存的战略部署物资的总体管 理；启动和协调满足各种行动和管理工作，确保满足战略部署物资储存的要求, 例如，任职者将拟定物资发放计划、存货控制和组成情况审查；与总部的战略部 [...] 署物资储存股联络；协助拟定工作说明或与战略部署物资储存物品相关的设备或 服务请购单，并协助评价提案或投标；担任所有战略部署物资储存相关问题的协 [...] 调人；对照适当的验收报告核准向供应商付款的发票；审查 财 务年 度 年 终 库 存报 告；协助制定战略部署物资储存要求、司级支助以及根据要求在外地特派团实施 [...]新项目。 daccess-ods.un.org | The Telecommunications Officer would support the overall management of the strategic deployment stocks stored at UNLB; initiate and coordinate actions to ensure that requirements for strategic deployment stocks are met. For example, the incumbent would prepare material release plans, control stocks and review composition; liaise with the Strategic Deployment Stocks Unit at Headquarters; assist in the preparation of statements of works or requisitions for equipment and services related to items in the strategic deployment stocks, and in the evaluation of proposals and bids; act as the focal point for all issues related to the strategic deployment stocks; authorize invoices for paying vendors against the appropriate receiving and inspection reports; review the [...] end-of-fiscal year inventory report; and [...] assist in the development of requirements [...]for strategic deployment stocks, Divisional [...]support and the implementation of new projects, as required, in field missions. daccess-ods.un.org |
注意到咨询委员会建议当地征聘的特派团工作 人员应该继续按定期合同雇用(A/64/518，第 [...] 14 段)， 他促请大会向那些已经至少服务 5 年的工作人员支 付解雇费。 daccess-ods.un.org | Noting the Advisory Committee’s recommendation that locally recruited mission staff should continue to be hired on contracts of a finite duration [...] (A/64/518, para. 14), he urged the Assembly to grant severance pay to staff members [...] who had served for at least five years. daccess-ods.un.org |
咨询委员会的报告(A/65/602)中涉及特别政治 任务 2011 年费用 估计数的第三节就共有问题，包括 [...] 预算列报问题提出了多项意见和建议，还就按三个专 题组开列的特别政治任务以及联阿援助团和联伊援 助团请拨的资源提出了具体意见和建议。 daccess-ods.un.org | Section III of the Advisory Committee’s report [...] (A/65/602), concerning estimates in respect of [...] special political missions for 2011, contained [...]several observations and recommendations [...]on cross-cutting issues, including issues related to budgetary presentation, as well as specific comments and recommendations with regard to the resources requested for the special political missions in the three thematic clusters, as well as UNAMA and UNAMI. daccess-ods.un.org |
这些原则 和机制包括：在公司的业务开始、增长和关闭方面的一个扶持性监管环境；为创 [...] 业提供第一笔种子资本的公共方案；使成功的企业家能够收获成功的报酬 的 税务 制度；灵活的劳动力市场。 daccess-ods.un.org | These included an enabling regulatory environment for companies to start, grow and close a business; public [...] programmes that provided the first seed [...] capital for start-ups; tax regimes that allowed [...]successful entrepreneurs to reap the [...]rewards of success; and flexible labour markets. daccess-ods.un.org |
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