| 单词 | 应税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 应税 adjective —taxable adjSee also:税 n—taxes n • toll n • duty n
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最高非应税金额 将会被限定 在学生所在大学每年报告中预计的实际入学学生所需的成 本。 fgereport.org | The maximum non-taxable amount will [...] be limited to the projected cost of attendance reported annually by the student’s institutions. fgereport.org |
合伙企业中的每一个合伙人分别根据持股份 额和相应税率对 合伙企业产生的收入和成本 纳税（个人所得税）。 paiz.gov.pl | Incomes and costs generated by a [...] partnership are taxed separately by each partner according to the proportion of possessed shares and to the chosen tax [...]rate (in the case of individuals). paiz.gov.pl |
该方案的主要优点是 根据集团中所有公司的盈亏来计算 应税 利润 作为纳税的依据。 paiz.gov.pl | The main advantage of this solution is the calculation of a taxable profit by adding the profits and losses of all the companies in the group. paiz.gov.pl |
一般来说，转让税按购买价格或房地产 的 应税 价值 计算，通常由房地产的买方缴纳。 gza.ch | As a general [...] rule, conveyance tax is assessed on [...]the purchase price or the taxable value of the real estate and is typically [...]paid by the purchaser of the real estate. gza.ch |
将转给国民健康保险基金的社会保险税金额 是 应税 金 额的 13%。 daccess-ods.un.org | The amount of social insurance tax to be transferred to the national health insurance fund [...] is 13 per cent of the taxable sum. daccess-ods.un.org |
。国际航空旅行适应税是根 据 (人均)飞行排放为基准在机票价格中一种收费。 undpcc.org | The IATAL is a charge based on the (per capita) flight emissions levied on the ticket price. undpcc.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 |
2008 年 4 月 3 [...] 日，特拉维夫区法院裁定，儿童保育服务支出，如托儿所和 课后活动，是为了创收支出的费用，因此，可从母亲每个税收年度 的 应税 收 入中 扣除。 daccess-ods.un.org | On April 3, 2008, the Tel-Aviv District Court determined that expenses paid for childcare services, such as nursery and after-school programs, are expenses [...] made for the purpose of generating an income, therefore can be deducted from [...] the taxable income of a mother each tax year. daccess-ods.un.org |
如果关联实体非以公平交易原则达成 交易, 导致纳税人提报的应税所得 低于实际情形 时, 税务当局可调整纳税人的应税所得。 businessinmalopolska.com | If such transactions are concluded on terms that differ from the arm’s length standard and, as a result, a taxpayer reports a lower [...] taxable income than it [...] otherwise would have disclosed, the tax authorities may adjust the taxable income of the taxpayer. businessinmalopolska.com |
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 |
G) 应税收入的额外税收减免 philcongenxiamen.com | G) Additional Deductions from Taxable Income. philcongenxiamen.com |
该税法应该被 重新修订，在语言上 要跟 1986 年以前的那个版本类似，具体来说应该包括以 下内容：“非应税的研 究生教育奖学金和助学金指的是已 经向在一个教育机构就读研究生的学生提供的或者允许向 他提供的或者会使他受益的款项。 fgereport.org | The tax code should be amended again to language similar to the pre-1986 version to include: “Non-taxable graduate education scholarships and fellowships are [...] an amount paid or allowed [...]to, or for the benefit of, a student at an educational institution in a graduate degree-seeking program. fgereport.org |
企业赠送的礼品是自产产品（服务）的，按该产品（服务） 的市场销售价格确定个人的应税所得 ；是外购商品（服务）的，按该商品（服务）的实际购置 价格确定个人的应税所得。 bdo.at | If the gifts are self-made products [...] (services), the IIT shall be based on their market value; if the gifts are products (services) purchased from other enterprises, the IIT shall be based on [...]the actual purchasing price. bdo.at |
这些规定承认获得医疗救助是一项公共和客观的个人权利，无论公民是否缴 纳了相应税费，都应享有 这一权利，并确保每位公民的都能平等且不受任何歧视 的享有同等医疗救助权，同时确保公民可以公平地获得医疗救助所提供的各种物 质内容。 daccess-ods.un.org | These provisions, contained in articles 41, 43, 49 and 51, represent great social progress, since they recognize the right to health care as a public, objective, personal and non-contributory right, and also guarantee equality in the substance of the law for each citizen, without any discrimination whatsoever, and equitable access to the services actually delivered. daccess-ods.un.org |
没有在瑞士开展应税活动 的非居民企 业有权获得瑞士增值税返还，但条件是它们的国外活动满足瑞士 《增值税法》下应税销售 收入的要求并且企业所在国授予瑞士企 业互惠待遇 。 gza.ch | Non-resident entrepreneurs without taxable activities in Switzerland are entitled to a refund of Swiss VAT if their foreign activities would qualify as taxable turnover [...] under Swiss VAT law and if the country of residence [...]grants reciprocal treatment to Swiss entrepreneurs. gza.ch |
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 |
跟其他采用增值税作为销售税的国家相比，中国的销售税税制有两个不合理之处，导致税基过大：（1）在任何生产阶段或增值链环节中发生采 购 应税 劳 务 ，已缴纳的税款通常都不能作为进项税额，抵扣生产者其后销售货物或劳务时需缴纳的销项税款；（2）对劳务存在重复征税的问题，因为已征税劳务作为下游服务的进项，在下一个劳务销售环节又再次被征税。 jfuconsultants.com | Therefore, the tax base of the existing Chinese sales tax system is much broader than the consumption component of the GDP, as a result of two [...] anomalies as compared to [...] the standard design of a VAT system on sales as being applied in other countries: (1) tax on services [...]as inputs at any stage [...]of the production or value adding chain is in general not creditable against tax on other outputs, whether services or goods; and (2) tax on services has a cascading effect, because a taxed service as an input into a downstream service will be taxed again. jfuconsultants.com |
薪酬”包括基本工资或费用，保证和/或预期的奖金和佣金收入，津贴，促使支付，公司汽车的利益和所有其他款项 及 应 课 税 （ 及（如适用）非 课 税 ） 应 付 或 应收之酬金申请人或代表客户提供的服务。 zh-cn.recruiterz.co.uk | Remuneration" includes base salary or fees, guaranteed and/or anticipated bonus and commission earnings, allowances, inducement payments, the benefit of a company car and all other payments and taxable (and where applicable non-taxable) emoluments payable or receivable by the Applicant for services rendered to or on behalf of the Client. recruiterz.co.uk |
公司型的投资基金为增值税应纳税 人，在其从国外收到货物或服务（对 此有义务在逆向收费的基础上缴纳卢 森堡增值税）时，可能需要登记相关 手续缴纳卢森堡增值税。 pwc.lu | Investment funds with corporate form are VAT taxable persons and may be required to register for Luxembourg VAT purposes when they receive goods or services from abroad for which they are liable to account for Luxembourg VAT on a reverse charge basis. pwc.lu |
将清洁 发展机制的税扩展至其他机制是可行的，但筹集的 收入的金额将取决于征税应用于 核发的单位还是国 际交易的单位。 undpcc.org | Extension of the CDM levy to the other mechanisms is feasible, but the amount of revenue raised depends on whether the levy is applied to the units issued or those traded internationally. undpcc.org |
杜斯特-布拉齐指出，货币交易税应在 国 际上加以协调，因为如果单方面实 行的话可能产生不利影响，作为征收对象的货币的交易量会减少。 daccess-ods.un.org | Mr. Douste-Blazy noted that the [...] currency transactions levy should be internationally [...]coordinated because if done unilaterally, [...]it could have a negative impact in terms of reduction of transactions in the currency on which it was imposed. daccess-ods.un.org |
要实施征税，应该纳入尽可能多的国 家。 daccess-ods.un.org | For a levy to [...] be effective, it should include as many [...]countries as possible. daccess-ods.un.org |
(d) 按照本条条例以上各项规定计算的薪 金 税 ， 应 由 联 合国于每次发薪时扣 缴。 daccess-ods.un.org | (d) The assessment computed under the foregoing provisions of the [...] present regulation shall be collected by [...]the United Nations by withholding it from payments. 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 |
专家组正在考虑如果进口商、加工行业和消费者在进行尽职调查把关时发现 其矿产来自这些矿藏，并(或)已被刚果(金)武装部队和正在编入刚果(金)武装部 队的武装团体非法征税，应采取 什么适当的对策。 daccess-ods.un.org | The Group is currently considering what appropriate responses should be taken by importers, processing industries and consumers when their due diligence efforts show that their minerals come [...] from those deposits, and/or [...] have been illegally taxed by FARDC and armed groups in the process of integration into FARDC. daccess-ods.un.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 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 |
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 |
为协助 各国对付针对粮食生产的恐怖主义而开展的活动包括：(a) 进行关于食品安全、 动植物健康问题的能力建设(培训班、各种项目),包括促进风险分析和加强基层 能力，以确保国家能够监测、诊断、报告 和 应 对 病虫害和疾病的爆发；(b) 食品 标准法典委员会和国际植物保护公约制定有关标准；(c) 设立一个食物链管理框 架以便对跨界动植物病虫害和疾病造成的食物链危机、粮食安全威胁和紧急情 况，以及对核放射性威胁级紧急情况，进行预防、预警、防备 和 应 对 工 作；组织 国际论坛讨论与粮食和农业相关的生物风险管理问题。 daccess-ods.un.org | Specific activities that assisted countries in relation to terrorism targeted at food products included: (a) capacity-building (training courses, projects) concerning food safety, animal and plant health, including promotion of risk analyses and developing base-level capacity to ensure national [...] ability to monitor, [...] diagnose, report and respond to pest and disease outbreaks; (b) the standard setting work of the Codex Alimentarius Commission and the International Plant Protection Convention; (c) the establishment of a Food Chain Crisis Management Framework for prevention, early warning, preparedness and response to food chain crises caused by transboundary animal and plant pests and diseases, food safety threats and emergencies, as well as nuclear and radiological threats and emergencies; [...]and the organization [...]of international forums to discuss biological risk management in relation to food and agriculture. daccess-ods.un.org |
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