| 单词 | 所得税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 所得税 noun—income tax n所得税 noun, plural —tax assets plSee also:所得 n—income n 所得 pl—proceeds pl 所得—what one acquires • one's gains 得税 adj—assessable adj
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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 |
本简报旨在为您提供关于2007年新制定的企 业 所得税 法 的进展方面的背景信息，并突出指出在中国投资应注意的重要事项。 chi.mazars.cn | This Newsletter aims at providing you with background [...] information of the recent development of the [...] new enterprise income tax law during 2007, and [...]highlighting key elements that you should [...]be aware of when consider investing in China. mazars.cn |
为了能收到 CCTB，您和您的配偶或同居伴侣每年都要申 报 所得税 ， 无 论您是否有 任何收入。 multilingolegal.ca | In order to receive the CCTB, both you and your [...] spouse or common-law [...] partner must file income tax returns every year, regardless of whether you have earned any income. multilingolegal.ca |
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 |
最广泛采用的措施是减免公司和个人 的 所得税 ， 拉 丁美洲 19 个国家中有 12 个国家采用了这一措施。 daccess-ods.un.org | Income tax [...] rebates and other tax benefits for both [...]companies and private individuals are among the most widely used instruments, [...]having been introduced in 12 of the 19 countries of Latin America. daccess-ods.un.org |
这些政策包括把公司和个人所得 税率降 低 10%，取消对进口大米的收税，并降低西非国家经济共同体(西非经共体) 区域内的贸易关税。 daccess-ods.un.org | The policies included reducing corporate and [...] personal income tax rates by 10 per cent, eliminating taxes on imported [...]rice and reducing trade [...]tariffs in the Economic Community of West African States (ECOWAS) region. daccess-ods.un.org |
所有这些福利由自治区及地方政府提供，国家政府则通过拨划一部 分 所得 税及提 供优先年度补贴，为在残障领域活动的非政府组织提供技术及经济支持， 尤其是为组织残疾人家庭共同居住、为残疾人家庭提供信息及指导服务、为相关 人员提供心理服务的机构提供支持。 daccess-ods.un.org | This support enjoys priority in the annual budget allocation process, particularly for bodies helping families with disabled members, providing them with information and guidance services; psycho-social support services also qualify for aid. daccess-ods.un.org |
将利 用这些资源来补充经常预算资源，以便向方案规划、预算和账务厅各司提供业务和应用支持： 为综管系统各财务单元的日常运作提供服务台支助；就综管系统财务事项相关问题向总部以外 [...] 办事处提供支助；支助维持和平经费筹措司的部队费用和索偿报销系统；维护方案规划、预算 和账户厅使用的所有重要系统，如薪金系统、离职后健康保险系统、业务处理综合控制系统、 [...] 环球银行间金融电信协会(SWIFT)系统、摩根大通 Insight 系统、所得税处理 系统和普通会计 制度，并为外地薪金系统和会计系统提供协助。 daccess-ods.un.org | The resources will be used to complement regular budget resources to provide operations and application support to all the divisions of the Office of Programme Planning Budget and Accounts: provide help desk services for support in the day-to-day functioning of IMIS finance modules; support offices away from Headquarters on IMIS financerelated matters; support of the troop costs and claims reimbursement system targeted for supporting the Peacekeeping Finance Division; and maintain critical systems used by the Office of Programme Planning Budget and Accounts such as payroll, After-Service Health Insurance, Operations [...] Processing Integrated Control System, SWIFT, [...] Chase Insight, income tax processing and the [...]general accounting system, as well as [...]assisting in field payroll and accounting systems. daccess-ods.un.org |
在这方面，报告探讨了如下问题：工作人员的配偶及子女、家庭佣 [...] 工、非受扶养家庭成员的工作许可问题；工作人员房地产的购置、租用和出售；工作人员纳 入东道国的社会保障系统；退休以后工作人员及其家庭成员留在东道国的可能性；增值税和 其他税收的缴纳，以及与征收所得税 有 关 的问题。 unesdoc.unesco.org | In this context, the report addresses issues concerning work permits for spouses and children, domestic helpers and non-dependent family members of staff; the acquisition, rental and sale of real estate by staff; the integration of staff into the social security system of host countries; the possibility for staff members and their families to [...] retire in the host countries; and the [...] payment of value added tax (VAT) and other taxes, as well as income taxation issues. unesdoc.unesco.org |
在一些情况下，降低了所得税和公 司税，支持采用更有效 率的木材加工技术。 daccess-ods.un.org | In some cases, both income [...] and corporate taxes have been reduced to support installation of more efficient wood-processing [...]technologies. daccess-ods.un.org |
个人所得税的第 一类是针对居民在世 界范围内的收入征收——个人在波兰有个人 经济中心或重大利益或是在一个日历年内在 波兰停留超过183天。 paiz.gov.pl | The first of these refers to the worldwide income of a resident – an individual who has his centre of economic or vital interest in Poland or stays in Poland for longer than 183 days in a calendar year. paiz.gov.pl |
为承认贫穷与残疾之间的联系而采取的措施 第 03113/2008-CR 号法律提案建议在第 816 号《税法》中新增第二十 三条，并修改第 774 号《所得税法》第 37 条和第 46 条和第 776 号 《市政税收法》第 17、19、28 和 37 条关于残疾人纳税的相关规定。 daccess-ods.un.org | Measures taken to recognize the connection between poverty and disability Congressional bill No. 03113/2008-CR proposes the addition of a twenty-third provision [...] to Legislative Decree [...] No. 816 (the Tax Code) and amendments to articles 37 and 46 of Legislative Decree No. 774 (the Income Tax Act) and articles 17, 19, 28 and 37 of Legislative Decree No. 776 (the Municipal Taxation Act), which [...]regulates the payment [...]of taxes by persons with disabilities. daccess-ods.un.org |
计算税收 [...] 在软件上的新开支将产生新的IT税收，包括增值税或来自 销售IT硬件、软件和服务的销售税、以及企业和个 人 所得 税、社会税和消费税。 portal.bsa.org | New spending on software creates new streams of IT tax revenue, including VAT or sales-tax revenues [...] from the sale of hardware, software and services, as well as business and [...] personal income, social and consumption taxes. bsa.be |
此外，2013-2014 年财政期间拟议编列一笔 国家征收税款偿还经费，以缴付一名法官的本 国 所得税。 daccess-ods.un.org | In addition, a provision for the reimbursement [...] of national taxes is proposed for the financial period 2013-2014 to cover [...] the national income tax liability of one judge. daccess-ods.un.org |
在收入方面，这些措施既包括通过调 整征税基础(扣减、免除或加速折旧)或调整名义税率，来修 改 所得税 结 构 ，也包 括改革对货物和服务的征税(增值税、特定的税或关税)。 daccess-ods.un.org | On the income side, these run the gamut from changes to the income tax [...] structure, through [...] adjustments to the tax base (deductions, exemptions or accelerated depreciation systems) or to nominal tax rates, to [...]reform of taxes on goods and services (VAT, specific taxes or tariffs). daccess-ods.un.org |
收入来自三个渠道：政府为支付当地办事处费用的捐款； [...] 联合国志愿人员方案向联合国组织提供志愿者产生的收入；自愿捐款并账计算， 对偿还联合国工作人员支付的薪酬 所得税 产 生的费用进行冲销。 daccess-ods.un.org | This income comes from three sources: government contributions towards local office costs (GLOC); income the United Nations Volunteers (UNV) programme derives from providing volunteers to United Nations organizations; and an accounting linkage [...] to voluntary contributions to offset the cost of [...] reimbursing income taxes paid by United Nations [...]staff on their salaries. daccess-ods.un.org |
您必须到澳大利亚税务局(ATO)领取税号(TFN)，否则将按最高个 人 所得税 率 计 税。 australiachina.com.au | You must obtain a Tax File Number (TFN) from the [...] Australian Taxation Office (ATO), otherwise you will be taxed at the highest personal income tax rate. australiachina.com.au |
研究涉及的 15 家公司里，五家公司有限的披露了其海外纳税情况，十家公司则披 露了其海外收入的部分信息，例如海外总收入或在特定国家的收入、支付给资源出口国 的所得税总金额或者百分比。 eisourcebook.org | Among the 15 companies covered in this study, five companies reported (limited) information about overseas tax payments and ten companies disclosed some information linked [...] to overseas revenues, such as [...] aggregated or country specific revenue gained overseas, total amount or percentage of income tax paid to host government. eisourcebook.org |
这些贸易商不 支付任何所得税或出口税，因此能够出低于刚果正规出口商的价格。 daccess-ods.un.org | Not paying any [...] income or export taxes, these traders [...]are able to offer better prices than official Congolese exporters. daccess-ods.un.org |
一些更令人瞩目的新法律包括第 5767-2007 号《增加劳动者人数和缩小社会差距( 负 所得税 ) 法 》 (《增加劳动者人数和缩小社 会差距(负所得税)法》 ”)，本法力求减少贫困和提高劳动参与率，向低收入者提 供劳动报酬。 daccess-ods.un.org | Some of the more prominent new laws include the Increasing Participation in the Work [...] force and Reducing [...] Social Gaps (Negative Income Tax) Law 5767-2007, (the “Increasing Participation in the Work force and Reducing Social Gaps (Negative Income Tax) Law”) which endeavours [...]to reduce poverty [...]and increase work force participation rates, providing remuneration for labor to low income-earners. daccess-ods.un.org |
(c) 拟议综合预算应包含相关经费，用于报销妇女署工作人员为在妇女署工 作所得薪酬缴纳的所得税。 daccess-ods.un.org | (c) The proposed integrated budget shall contain provisions [...] to reimburse staff members of UN-Women for [...] income taxes levied on them in respect [...]of earnings derived from employment with UN-Women. daccess-ods.un.org |
而在加拿大，研发活动却有大幅度的增加，部分是因为与跨国制药商达成的一项交易，而 且 1987 年的所得税法案 允许课税扣除，但这些研发活动的重点是临床使用前和临床使用 [...] 时的药品试验以及对制药过程的改进，而不是对新分子的研制。 iprcommission.org | There was little evidence of increased R&D. In Canada, there is evidence of a significant rise in R&D, [...] partly as a result of a deal struck with the multinational [...] manufacturers and tax credits allowed under the Income Tax Act (1987), [...]but R&D is focused on [...]preclinical and clinical trials and improvement of manufacturing processes rather than on the development of new molecules.56 In both countries price controls were used to limit price increases on patented products. iprcommission.org |
最后， 公司所得税率也 是一个重要因素，因为正常情况下利息支付是可以减税的。 12manage.com | Finally: [...] also the corporate tax rate is important, because normally interest payments are tax deductible. 12manage.com |
如果这一问题不能再有任何进展，需要说明它的后果：首先是所有会员国承担由教科 [...] 文组织报销、美国拒不报销的税款拖欠款；其次，会计后果是，在账目中将最终失去退还给 [...] 工作人员、本组织却未得到偿还的金额的债权；潜在影响是《工作人员条例》（第 103.18 条“所得税的报 销”）根据工作和职位的资金来源而用于美籍工作人员会打折扣。 unesdoc.unesco.org | If no further progress is to be expected in that regard, it must be concluded, on noting that all Member States will bear the arrears of taxes reimbursed by UNESCO and not recovered from the United States of America, that there will be accounting consequences recognised as a dead loss of receivables for monies reimbursed to staff but not recovered by the Organization and potential consequences arising from the application of the Staff [...] Regulations and Staff Rules (Rule 103.18 [...] “Reimbursement of income tax”), for employees [...]who are nationals of the United States [...]of America, depending on their posts and the source of funding thereof. unesdoc.unesco.org |
2.2 《个人所得税法》 第2条第1 款和第3款(h) 项规定，非自由业的工作收入 系指根据雇佣合同或其他同等的法律合同，所有来自雇主或由雇主提供的薪酬。 daccess-ods.un.org | 2.2 According to article 2, paragraphs 1 and 3 (h), of the [...] Personal Income Tax Code (CIRS), earned income from employment [...]comprises all payments [...]from or made available by the employer under a contract of employment or any other legal equivalent. daccess-ods.un.org |
位于区内的企业还可免征全部地方和国家税，只需缴纳其总所得收入百分之五（5 [...] ％）的固定税费（企业的总收入的70％必须是来自关税地区以外的地方，否则要 征收常规的公司所得税）。 philcongenxiamen.com | Firms located inside the zone are also exempt from all local and national taxes, paying instead a fixed fee of five percent (5%) of Gross Income Earned (provided locators generate seventy percent (70%) of [...] their total revenues from sources outside the Customs Territory otherwise [...] regular corporate income tax will be collected) philcongenxiamen.com |
所得税减免优惠：受益人可每年从其 所得税 报 表中扣除投资于勘探、特别研 究、矿物及冶金测试、试验工厂、应用研究以及为了确定有关项目的技术及 经济可行性目的而进行的其他工作的任何款项的全部金额 uria.com | Income tax deductions: Beneficiaries may annually deduct from their income tax statement the [...] full amount invested in prospecting, [...]special research, mineral and metallurgical tests, pilot plants, applied research and other works performed for the purpose of determining the technical and economic feasibility of a project. uria.com |
因此，卢 森堡的所得税制度 中有许多补贴、扣 减和免除项目，扣减项目包括就业相关 费、利息支出、股票购买，免除项目包括 加班工资和工作日夜晚、周日或公众假 期的额外工资，部分免除项目包括股息 收入等。 setupineurope.com | As such, there are many allowances, deductions and exemptions in the Luxembourg income tax regime, deductions [...] for employment-related [...]expenses, deductions for interest payments, deductions related to share purchase, exemptions for overtime pay and extra pay for working nights, Sundays or public holidays, partial exemptions on dividend income, etc. setupineurope.com |
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