单词 | 新税制 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
释义 | 新税制 noun —new system nSee also:新制 n—new system n 税制 n—tax regime n • taxation n • taxation system n 税 n—taxes n • duty n • toll n
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基于管理委员会授权的固定价格,针对 能源消费较低的消费者引入新税收制 度。 undpcc.org | A new tariff system has been introduced for low-energy consumers based on a fixed price authorized by the Commission of Regulation. undpcc.org |
2011年1月,卢森堡政府出台了一项适于 合格的国际员工和雇主的新税收制度。 setupineurope.com | In January 2011, Luxembourg [...] authorities introduced a new tax regime for both qualifying [...]international employees and employers. setupineurope.com |
据直布罗陀政府,2010/2011 [...] 年期间,金融中心完成了从离岸避税地转变为岸上欧洲金融服务中心的过渡进 程,自那时起,牢牢把握了 2011 年 1 月生效的新税制提供的机遇。 daccess-ods.un.org | According to the Government of Gibraltar, during 2010/2011 the Finance Centre completed its transition from offshore tax haven to onshore European finance services centre [...] and was since well placed to seize the [...] opportunities offered under a new tax regime that went into effect [...]in January 2011. daccess-ods.un.org |
参与者提到了许多国内筹资举措,例如博茨瓦纳的基金用于促进基于社 区的自然资源管理和小型森林企业,中非共和国和刚果民主共和国实 行 新税 收制 度以确保政府从伐木业务中的税收。 daccess-ods.un.org | A large number of national financing initiatives were mentioned, such as funds in Botswana to promote community-based natural resource management [...] and small forest [...] enterprises, as well as a new taxation system in the Central African Republic and the Democratic Republic of the Congo to secure Government revenue from logging operations. daccess-ods.un.org |
新公 司税制于 2011 年 1 月 1 日生效,适用于所有公司,直布罗陀公司免税制度至 [...] 此结束。 daccess-ods.un.org | The new company tax regime, which went into effect [...] on 1 January 2011, is applicable to all companies, and ends the Gibraltar tax-exempt company regime. daccess-ods.un.org |
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 |
自 2011 年 1 月 1 日生效的新《税法》采用了简化税制 进 行财政管理, 特别是通过统一税务法和海关法,阐明纳税人的权利并改善税务机关和纳税人 之间的沟通。 daccess-ods.un.org | The new Tax Code, effective 1 January 2011, introduced a simplified tax regime for fiscal administration, [...] notably through [...]unified tax and customs codes, clarification of the taxpayer’s rights, and improved communication between tax authorities and taxpayers. daccess-ods.un.org |
这种税还是一种创新机制,可以此创造收益以实现发展并满足气候变 化缓解和适应的需求。 daccess-ods.un.org | They also [...] constitute an innovative mechanism to generate revenues [...]for development and for climate-change mitigation and adaptation needs. daccess-ods.un.org |
这 一点从以下事实中可以看到:我们已将教育预算增至 占国内总产值的 4.5%,并实行一系列改革,例如公平 计划、保健改革、税务改革及新家 庭补 贴 制 度。 daccess-ods.un.org | That was seen in the increase in the education budget to 4.5 per cent of gross domestic product and through the [...] implementation of a body of reforms, such as the equity plan, [...] health-care reform, tax reform and the new family allowance system. daccess-ods.un.org |
由于没有准确定义,许多研究报告提出了广泛的解释,认为所有非常规筹资 方式都属于创新性发展筹资,范围从上述的 机 制 , 例 如把官方发展援助的承诺证 券化、国际征税和新的特 别提款权分配,到所有“其他创新”,例如当地货币债 券和货币对冲保值、与国内生产总值(国内总产值)挂钩的债券、激励把工人汇款 [...] 用于发展投资和公共担保的天气保险机制。 daccess-ods.un.org | The lack of a precise definition has caused many studies to offer a broad interpretation and consider all types of non-conventional forms of finance under the rubric of innovative [...] development financing, [...] ranging from the mechanisms mentioned earlier, such as securitization of ODA commitments, international taxes and new SDR allocations, [...]to all kinds of “other [...]innovations”, such as local currency bonds and currency hedges, gross domestic product (GDP)-linked bonds, incentives to channel worker remittances to developmental investments and publicly guaranteed weather insurance mechanisms. daccess-ods.un.org |
专家组关切地注意到,虽然本届政府已设法在全国各地 重 新 设 立官方行政 机关(包括税收和海关官员),但是科特迪瓦北部并未终止非法 征 税制 度 , 事实上, 非法征税制度已扩展到该国南部。 daccess-ods.un.org | Although the current Government has managed to redeploy official administrative authorities throughout [...] the country (including tax and [...] customs officials), the Group notes with concern that the illegal taxation system in northern Côte d’Ivoire has not ceased, and has, in fact, extended to the south of the country. daccess-ods.un.org |
该征税制度由许多新任命 的“区指挥官”实施,这些“区 指挥官”在武器方面处于垄断地位,因为警察或宪兵单位尚未获得武器,其执法 [...] 和(或)打击武装犯罪活动的能力很有限。 daccess-ods.un.org | The system is operated by a number of newly appointed “zone commanders” [...] that have the monopoly over arms, owing to the fact [...]that weapons have not been given to police or gendarmerie authorities, therefore limiting the latter’s ability to enforce the law and/or confront armed criminal activity. daccess-ods.un.org |
讨论和评论主要围绕投资政策审查报告建议所涉六个主要方面进行:(a) 促 进越南经济的新领域 尤其是服务部门的直接外资;(b) 采用侵扰性较低的做法进行 投资管理,并减轻 管理负担; (c) 大力处理持续增长面临的潜在制约因素,包括基 础设施和熟练工人的提供和质量问题;(d) 出于有效性和竞争力的原因,确保商业 性国有企业和私营公司获得公正 和公平的待遇;(e) 简化税制,在成本效益分析基 础上审查对投资实行的财 政奖励办法;(f) 吸收最近通过的改革举措,并确保这些 举措在越南 64 省都能得到一致的实施。 daccess-ods.un.org | Discussion and comments revolved mainly around the six main areas of [...] recommendations of the IPR: [...] (a) promoting FDI in new areas of Viet Nam’s economy, particularly the services sectors; (b) adopting a less intrusive approach to investment regulation and reducing the administrative burden; (c) forcefully addressing potential constraints to sustained growth, including the availability and quality of infrastructure and skilled workers; (d) ensuring a fair and equitable treatment between commercially-oriented State-owned enterprises and private companies, for reasons of effectiveness and competitiveness; (e) simplifying the tax system and reviewing [...]fiscal incentives to investment based on a cost/benefit analysis; and [...](f) absorbing the reforms recently adopted and ensuring their coherent application throughout Viet Nam’s 64 provinces. daccess-ods.un.org |
就簡介中提及「維持一個低稅率、簡單而明確的稅制,藉此鼓勵投資和企業經 營」,當局可否告知本委員會:過去財金官員多番強調香港稅基狹窄 , 新 一 屆政 府有否預留撥款,就香港的税基或 税制 進 行 檢討,若會,相關工作的詳情和時間 表為何;及涉及的開支和人手? legco.gov.hk | Given that financial and monetary officials have emphasised Hong Kong’s narrow tax base repeatedly, could the Administration advise this Committee of [...] whether resources have [...] been reserved by the new term of Government for conducting review on Hong Kong’s tax base or taxation system; if so, [...]what are the details [...]and timetable of the review as well as the expenditure and manpower to be incurred? legco.gov.hk |
艺术家的创作自由,国际流动 自由,社会权利,工作权,薪酬制度, 纳 税制 度 , 加入工会的自由,集体协商权,艺术教育 权,职业培训权,健康权,艺术家在职业生涯结束时 重 新 进 入 劳动市场的权利(例如舞蹈演 员),最后,对创作的支持,对艺术的资助以及全民对文化生活的参与等都是这些从业人员 的合理要求,也是这样一个教科文组织文件可能涉及的主题,也许在触及这些主题时还要同 [...] 国际劳工组织(OIT)合作。 unesdoc.unesco.org | The freedom of artists to create, their international mobility, their social benefits, their right to [...] employment, their [...] conditions of remuneration, their tax status, their freedom to organize, their right to collective bargaining, art education, training, health, reintegration of artists due for retirement [...]into the labour [...]market (in the realm of dance for example), together with support for creative activities, financing of the arts and the participation of all in cultural life are all legitimate demands of artists which could be dealt with by UNESCO in such an instrument, perhaps in cooperation with the International Labour Organization (ILO). unesdoc.unesco.org |
其他结构性问题,如贫穷及其代代相传的问 题、收入不平等、累退税制度、 人口迅速变化的影响、公民安保和安全,给社会 公共支出、社会改革和社会各界共同制定发展议程提出 了 新 的 要 求。 daccess-ods.un.org | Other structural problems such as poverty and its intergenerational [...] transmission, income [...] inequality, regressive tax systems, the effects of rapid demographic change, citizen security and safety place additional demands on social public expenditure, social reforms and the development [...]agenda shared among society actors. daccess-ods.un.org |
罗礼廉先生会向您阐释试点内容并就 新税 法 改革可能引发的问题给予建议,以帮助您适应新法。 chi.mazars.cn | To lead you through that change Mr. Peter Law will explain the contents of the reform and advise you on the problems and possibilities arising from this tax reform. mazars.cn |
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 |
18A.90 预算外资源 590 800 美元将由双边来源(551 700 美元)和方案支助费用收入(39 100 美元)供资, 预计这些资源将促进在常规工作方案下开展的各项活动,方式包括编写技术材料和出版物;参 [...] 与同中非经共体、中非经货共同体和其他政府间组织合作主办的会议并为其提供服务;将各个 利益攸关方的注意力集中在冲突后国家内的腐败问题等中部非洲次区域的优先议题上;将气候 [...] 变化纳入农业政策的主流;将森林养护纳入环境和农业政策的主流;为私营部门业者提供关于 中非经共体和中非经货共同体优惠关 税制 度 的 培训。 daccess-ods.un.org | 18A.90 The extrabudgetary resources of $590,800 from bilateral sources ($551,700) and programme support to be earned ($39,100) are expected to enhance the activities carried out under its regular programme of work through the preparation of technical materials and publications, the participation in and servicing of meetings organized in partnership with ECCAS, CEMAC and other intergovernmental organizations, and the bringing together of stakeholders on priority issues in the Central African subregion, such as corruption in post-conflict countries, mainstreaming climate change into agricultural policies, mainstreaming forest conservation into environmental [...] and agricultural policies, and training private sector operators on [...] the preferential tariff regimes of ECCAS and CEMAC. daccess-ods.un.org |
赞比亚:国家工作队讨论是否等国家规划文件出台后才 编 制新 的 联 发援框架,以确保 联发援框架与第六个国家发展计划(SNDP)保持一致,但考虑到尽管努力使联合国文件符 [...] 合国家计划,但两者周期很难保持一致,而且赞比亚的情势不可能在短期内有所变化,因此 决定开始编制工作。 unesdoc.unesco.org | Zambia: After discussing whether to wait for the national planning document to be ready [...] in order to ensure the UNDAF’s alignment [...] to the Sixth National Development [...]Plan (SNDP), the UNCT decided to go ahead with [...]the preparation of the new UNDAF, considering that despite efforts to align United Nations documents to national plans, the cycles are hardly the same and that the situation in Zambia is unlikely to change in the short term. unesdoc.unesco.org |
在以前的制 [...] 度下,上诉程序主要是基于书面提交的材料,并没有包括对证人的讯问, 而 新制 度则 需要法律干事出席法官主持的多次听证,每次需要提前几个小时准备,包括 [...]为证人做准备的时间。 daccess-ods.un.org | Whereas, under the prior system, appeal proceedings were largely based on written [...] submissions and did not include the examination [...] of witnesses, the new system requires the [...]appearance of Legal Officers at numerous [...]hearings before the judges, which involves many hours of preparation prior to each hearing, including the time taken to prepare witnesses. daccess-ods.un.org |
運作開支的增加則主要是因為貨品及服務價格預計會進一步上升,以及為應付税 [...] 務局不斷增加的運作需要和日益繁重的工作量,當中包括更換及採購辦公室器材 的費用、印製各種新增的税務及 電腦表格的成本,以及為應付季節性繁忙時間和 非經常性任務,以及因提升個人電腦作業系統和推行系統基本設施改善計劃所增 [...] [...] 加的工作量,而須聘用更多臨時人員的開支等。 legco.gov.hk | The increase in general departmental expenses is mainly attributable to the anticipated further increase in the cost of goods and services as well as the need to cope with growing operational requirements and increasing workload. These include expenses on replacement and [...] procurement of office [...] equipment, anticipated increase in printing of various tax and computer forms, [...]and anticipated increase [...]in expenditure on employment of more temporary staff to cope with seasonal rush, ad-hoc assignments, extra workload in the upgrading of personal computer operation system and the implementation of System Infrastructure Enhancement Project, etc. legco.gov.hk |
在各国 海关和 CFCFA 成员间进行了调查,初步的反馈信息是:新的过境文件不清晰,造成多斯托克 [...] 过境点的大量延误(FIATA 标准需要考虑新的贸易单据,CFCFA 的培训需要包括新的“关税 联盟 ”程序和单证);“关税联盟”边境的延误增加,特别是来自非关税联盟国家的车辆;哈萨 [...] 克斯坦 – 俄罗斯跨境速度大幅度提高;更高的关税导致运输者将货物分装为 [...] 50 公斤的包装; 俄罗斯 – 白俄罗斯边境有歧视性收费,而且有可能是受到了“关税联盟”的推动,来自中国需要 入境司机的签证申请费用很高,而且需要提前很长时间申请。 cfcfa.net | A quick survey among customs agencies and CFCFA members was done and initial impressions indicate: lack of clarity in new transit document resulted in long queues in Dostyk BCP (FIATA [...] standards will need to [...] consider the new TD and training for CFCFA should include new CU procedures [...]and documents); delays at [...]the CU borders have increased, especially for vehicles from non-CU member countries; much quicker crossing of the Kazakhstan-Russia border; higher tariffs have resulted in transporters breaking cargo to 50kgs parcels; discriminatory payments on the RussianBelarusian border; and, possibly motivated by the CU, visas for drivers entering from the PRC are costly and issuance requires application well in advance. cfcfa.net |
值得一提的是, 联合国教科文组织通过在统一教育立法领域提供专家援助,以及通过在 编 制新 的 教 育代码方 面向教育和科学国际论坛提供技术支持,发挥了关键作用。 unesdoc.unesco.org | It is worth mentioning that UNESCO played a key role, through the provision of expert assistance, in the harmonization of education legislation, as well as through the provision of technical support for the international fora for education and science, in preparation of a new code of education. unesdoc.unesco.org |
在这方面,亚太技转中心在以下方面帮助成员国加 强能力:提高中小企业规划和执行技术转让项目的技能;在各优先技 术领域(新兴技术和传统技术)促进研发协作、促进关键技术(包括可 再生能源技术、生物技术和纳米技术)的交流和应用;建立能够支持 所有这些举措的国家创新制度,特别强调促进公司一级创新、加强知 识产权管理能力、以及促进跨境协作。 daccess-ods.un.org | In this regard, APCTT, helped build the capacity of member States to improve skills in SMEs to plan and implement technology transfer projects; promote research and development collaboration in priority areas of technology – both emerging and traditional, promote the flow and utilization of critical technologies, including renewable energy technologies (RETs), biotechnologies [...] and nanotechnologies; [...] and structure national innovation systems (NIS) that can support all these interventions with special emphasis being place on promoting innovation at the firm [...]level, strengthening [...]intellectual property management capacity, and fostering cross-border collaboration. 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 |
设计该调查问卷的目 [...] 的是收集立法、国际标准和国家法律;就业和社会福利制度;结社自由和工会权利;纳税地 位和税制;以及艺术家的国际流动等方面的基本信息。 unesdoc.unesco.org | The questionnaire was designed to collect basic information on legislation, international standards and national laws; employment and social welfare [...] systems; freedom of association and trade [...] union rights; tax status and taxation; and the international [...]mobility of artists. unesdoc.unesco.org |
最后,委员会注意到,缔约国认为,依税法的定义,所有属于同一情况的纳税人 均适用同一税制;收 入同样的公民应承担同样的税收负担;税法的最终目标是减 少社会的不平等现象。 daccess-ods.un.org | Finally, the Committee notes that, according to the State party, all taxpayers in [...] the same situation as [...] defined by tax legislation must be subject to the same tax regime; that all citizens [...]with an equal income [...]must bear an equal tax burden; and that the ultimate objective of tax legislation is to reduce social inequalities. daccess-ods.un.org |
尽管有来自商界的声音,尤其是中小型企业,建议政府调低盈利水平较低企业的利得税税率,司长表示为保持香港的简 单 税制 , 政 府不会考虑对不同盈利水平的企业采用不用的利得税税率。 chi.mazars.cn | Despite there have been voices of businesses, in particular SMEs, voicing proposing the Government to lower the profits tax rate for businesses with low profits level, [...] Mr. Tsang responded that in order to [...] maintain a simple tax regime, he has not considered [...]applying different tax rates to [...]businesses having different profits level. mazars.cn |
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