| 单词 | 租税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 租税 —taxationin former times, esp. land taxSee also:租 v—rent v • hire v 租—charter • lease out • rent out • land tax 税 n—taxes n • duty n • toll n 税—duties
|
澳大利亚资源租赁税威胁的恐慌和不确定性，已助长了澳大利亚公司海外开拓的愿望，而非洲则给他们带来了诸多机会和丰厚回报。 australiachina.com.au | Fear and [...] uncertainty around resource rent tax threats in Australia [...]have only fed the desire for Australian companies to [...]look elsewhere for opportunity – and Africa offers much in the way of opportunity and rich rewards for them. australiachina.com.au |
1.如果在本协议第1页的期限内宣布被担保物为全损，放弃的金额是 (a) 根据「分期支付销售合约」的仍然需要支付的余额和 (b) 被担保物的 [...] 「实际现金价值」 之间的差额，然后在该差额中减去(c) [...] 拖欠付款总额、所有过期费、逾期付款费、贷款延期、出售费、销 售 税 、 使用 或 租 用 税、 担 保押金、可以从保险、服务合同、延期担保等获得的收益、和收账费、提前终止费、「分期支付销售合约」 [...]签订后可能在未偿余额之上加的任 [...] 何收费、未到期利息/未到期租赁付款、在损失时评定超过1000美元的任何主要保险免赔额 (阿肯色州除外， 在該州仍然是購買者的責任)， 前提是符合下列所有条件 iasdirect.com | If the covered collateral is declared a total loss within the term as listed on page 1 of this Agreement, the amount waived shall be the difference between (a) the balance which remains payable with respect to the involved Installment Sale Contract and (b) the Actual Cash Value of the covered collateral, with such difference then reduced by (c) the sum of any delinquent payments, all past due charges, late [...] payment charges, loan extensions, [...] disposition fees, sales tax, use or rental tax, security deposits, [...]any proceeds that may be recovered [...]by insurance coverages, service contracts, extended warranties or similar items, any collection fees, early termination fees, any charges that may have been added to the outstanding balance after the inception of the Installment Sale Contract, unearned interest/unearned rental payments and any primary insurance deductible(s) assessed over $1000 at the time of such loss iasdirect.com |
规定废除对所有屋主的自有房屋租值 征 税 的 立 法草案目 前正在讨论中。 gza.ch | Draft legislation providing for [...] the abolition of taxation on own rental value for all homeowners [...]is currently being debated. gza.ch |
联邦税收的基本原则是估算租金价 值必须至少为 70%的市场平均租金，而州和市镇税收 则 是估 算 租 金 价 值必须至 少为60%的市场平均金。 gza.ch | The rule of [...] thumb for federal tax is an imputed rental value of at least 70 % of average market rental, and for cantonal and municipal taxes an imputed rental value of at [...]least 60 %. gza.ch |
在非洲方面，修订的矿业法规往往规定很低的矿 区 租 用 费、 免税、豁 免进出口税和收益汇回本国的办法。 daccess-ods.un.org | In the African context, the revised mining codes often [...] offered low royalties, tax exemptions, exemption [...]of import and export duties, and repatriation of profits. daccess-ods.un.org |
玛泽为德国工商商会会员及北京德意志工商中 心 租 户 提 供 税 务 及 会计培训。 chi.mazars.cn | Mazars will provide a Tax & Accounting [...] Training to the German Chamber of Commerce and Industry members and the German [...] Centre for Industry and Trade Beijing tenants. mazars.cn |
故此，由於納税人需要提交已加蓋 印花的租約以進行訴訟，印花税署會不時向逾期繳 交 租 約 印 花 税 的 納 税 人 徵 收補 交印花税及逾期罰款。 legco.gov.hk | Accordingly, the Stamp Office has from time [...] to time recovered stamp duty and penalty [...] for late stamping from duty payers in respect of their unstamped leases that are required for legal proceedings. legco.gov.hk |
如果纳税人拥有或租赁一处以上的住房，则按其中的 最高住房租金来计算税款。 gza.ch | If the taxpayer owns or rents more than one property, the most expensive will be taken into account. gza.ch |
这是民间的心声，希望在经济取得良好增长之际，与企业相关的各 项 税 务 、 租 金 、员工成本等能够保持相对稳定。 chinese.sccci.org.sg | To maintain our cost competitiveness, the private sector hopes that even when the economy is doing well, the [...] government should continue to adopt a pro-business [...] policy by keeping taxes, rentals, and wage costs competitive [...]and stable. english.sccci.org.sg |
(c) 物業税是向出租香港 物業而收取租金的物業擁有人徵收。 legco.gov.hk | (c) Property tax is charged on property owners in respect of rental income from [...] letting properties located in Hong Kong. legco.gov.hk |
本文介绍一些由公有财产办法引起的若干结构性变化：（a）实现环境成本内 [...] 在化；（b）制定使用和管理共同资源的规则和准则；（c）出台可持续发展的激励 措施；（d）制定使用共同资源的租金 或附 加 税 ； （ e）制定随着公有财产可持续性 增强而增强的经济手段，使特定公有财产的所有人得到惠益。 daccess-ods.un.org | Here are a few structural changes inspired by a commons approach: (a) achieving the internalization of environmental costs; (b) establishing rules and guidelines for the use and management of common resources; (c) creating [...] incentives for sustainable [...] development; (d) setting rents or surcharges on the [...]use of common resources; (e) developing [...]economic instruments that increase as the sustainability of the commons increase, with benefits accruing to people of the given commons. daccess-ods.un.org |
风险投资及私募基金如果在 南京市设立总部或分支机构，将能够 在 税 收 、房 租、行政服务等方面享受绿色通道。 unitrueconsulting.com | If venture capital and private equity organisations set up headquarters or branches in [...] Nanjing, they would be entitled to certain privileges [...] like financial and tax incentives, rent waivers and government [...]services. unitrueconsulting.com |
就簽立的租約，《印花税條例 》第 15 條規定，任何可予徵收印花税的文書，除 非已加蓋適當印花，否則不可在民事訴訟程序中收取為證據，亦不得由任何公職 [...] 人員或法人團體予以存檔、登記或憑以行事。 legco.gov.hk | For executed lease, section 15 of the SDO provides [...] that no instrument chargeable with stamp duty shall be received in evidence [...]in civil proceedings, or shall be acted upon, filed or registered by any public officer or body corporate unless such instrument is duly stamped. legco.gov.hk |
毛收入（一年总收入或佣金收入），各项开销包括：进货费用，年初和年末库存，广告费用，会计律师咨询费，坏账，牌照，商业税，银行利息，服务费，员工工资（包括CPP和EI），商业保险，维修保养费用，餐费及招待费用 ， 租 金 ， 差旅费， 房 租 ， 电 话费， 地 税 ， 水 电煤气费，汽车费用（含汽油费、修车费、保险和停车费、洗车费和车辆牌照费），全年总里程数，生意用车里程数，买车贷款利息，折旧费用等等。 16safety.ca | Self-employed income tax: gross income (one year total income or commission income), the overhead include: restocking fee at the beginning and the end of inventory, advertising costs, accounting and attorney consulting fees, bad debts, licenses, business taxes, bank interest and service fees, wages and salaries (including CPP and EI), commercial insurance, maintenance [...] costs, meals and [...] entertainment expenses, rent, travel, rent, telephone bills, rent, utility costs, car [...]costs (including gasoline, [...]car repairs, insurance and parking fees, car wash fees and vehicle license fees), total mileage, business car mileage, car loan interest, depreciation expense. 16safety.ca |
净营业收入包括运行税，例如租金， 少量的 花费，包括能源消耗费用。 efchina.org | Net operating income includes operating [...] revenue, such as rentals, less expenses, including [...]energy expenses. efchina.org |
但市面有部分租客及業主為避税，並 沒有訂 立 租 契 ， 或沒有將土地註冊處登 記，當局有甚麼方法去查核逃税；過去一年即 2012-2013 年度查出多少宗個案及 [...] 追回税款總數？ legco.gov.hk | However, some tenants and landlords do not sign tenancy agreements nor register [...] the agreements at the Land Registry in order to avoid the stamp duty. legco.gov.hk |
Home House Estates 管理服务费用为（在标准出租或短租服务费用基础上）加 6% 加现行标准税率的增值税，按租金支 付频率支付（受 50.00 英镑加现行标准税率增值税的每月最低费用限制），按照租赁协议条款下应支付总租金支付。 homehouseestates.co.uk | The charge for Home House Estates’ Management Service is an additional 6% plus VAT (on top of the Standard Lettings or Short [...] Let Service fee) at the [...] standard rate prevailing, payable in accordance with the frequency with which rent is due (subject to [...]a £50.00 plus VAT at [...]the standard rate prevailing per month minimum fee) and on the total rents payable under the terms of the Tenancy Agreement. homehouseestates.co.uk |
在个人或公司分取红利（股息）的情况下， [...] 由于所谓的“许可应得费用”（例如贷款利 息、许可费、版税、机器租赁费 等等）和无 形服务（例如管理、咨询服务或市场研究） [...] 产生的非居民收入，收入作为课税对象，而 不是利润。 paiz.gov.pl | 93 In case of a share in an individual or corporate entity’s profit (dividends), non-resident incomes due to so-called [...] licence dues (i.e. loan interests, [...] licence fees, royalties, rent for machines etc.) [...]and intangible services (such as management [...]and advisory services or market research), the income is considered as the taxation subject, not the profit. paiz.gov.pl |
农民、小块土地拥有者、位于城市边缘的副业生产地花园拥有人乐意交付的地 产 税 和 租 金 会 比他们 以前交付的多得多，原因（1）城市有新来的居民，他们需要新的更赚利润的农产品，这里的原因是大大 [...] 省掉了铁路运费，（2）通过对天然成分的土壤应有的回报，（3）通过所拥有土地的正当的、公平合理 [...]的 和 自 然 条 件 ； （ 4 docs.china-europa-forum.net | The rate-rent that which will be readily paid by farmer, small occupier, and [...] allotment holder, would be considerably [...] greater than the rent he paid before: (1) [...]because of the presence of a new town [...]population demanding new and more profitable farm products, in respect of which railway charges can be largely saved; (2) by the due return to the soil of its natural elements; (3) by the just, equitable, and natural conditions on which the land is held and (4) by reason of the fact that the rent now paid is rate and rent, while the rent formerly paid left the rates to be paid by the tenant. docs.china-europa-forum.net |
根据新 [...] 的规则，如果纳税人实质参与了一个或多个不动产的经营，那么该 纳税 人可以用租赁所产生的被动损失抵消非被动和被动收入，从而减少税 务。 remminternational.com | Under new rules (OBRA), a taxpayer [...] can deduct losses from rental activities against non-passive [...]as well as passive income if the taxpayer is in one or more real [...]property business and the taxpayer materially participates. remminternational.com |
2012年4月24日，一架全新的空客A330-200双通道宽体客机在法国空客总部图卢兹顺利完成交付，这是由中国飞机租赁有限公司（简称“中租”）向中国国际航空股份有限公司（简称“国航”）通过售后回租方式交付的全新空客A330-200型飞机，同时此飞机也是国航首架通过境内 保 税 经 营 租 赁 完 成的新飞机。 fpigp.com | On April 24, 2012, one new A330-200 widebody jetliner was delivered from China Aircraft Leasing Company Limited [...] (CALC) to Air China Limited (Air China) at Toulouse, the headquarter of Airbus, [...] through a sale and leaseback structure. fpigp.com |
我/我們/本號〕現確認，在提交本投標表格時，除以下備註所指的豁免通訊外，〔我/我 們/本號〕並沒有將建議繳納的租金金 額傳達房屋署以外的任何人士、透過與任何其他人士的安 排 調 整 任 何 建 議 繳 納 的 租 金 金額 、 與 任 何 其 他 人 士 就 〔 我 / 我 們 / 本號〕或該人應否提交投標表 格作出任何安排，或以其他任何方式與任何其他人士串通；並承諾，在上述舖位 招 租 後 ， 直至 房 屋 署 通 知 競 投 者 招 租 結 果 的 任 何 時 間 ， 除 以 下 備 註 所 指 的 豁 免 通 訊外，〔我/我們/本號〕不 會將建議繳納的租金金 額傳達房屋署以外的任何人士、透過與任何其他人士的安排調整任何建 議 繳 納 的 租 金 金 額 、 與 任 何 其 他 人 士 就 〔 我 / 我 們 / 本 號 〕 或 該 人 應否競投作出任何安排，或以 其他任何方式與任何其他人士串通。 housingauthority.gov.hk | I/We/Our company] had not communicated [...] to any person other [...] than HD the amount of any rental offer, adjusted the amount of any quotation by arrangement with any other person, made any arrangement with any other person about whether or not [I/we/our company] or that other person should submit a Form of Tender or otherwise colluded with any other person in any manner whatsoever and undertake that at any time thereafter in the letting of the above premises until the bidder is notified by HD of the outcome of the letting exercise and other than the Excepted Communications referred to in the remark below of this Form of Tender [I/we/our company] will not communicate to any person other than HD the amount of any rental offer, adjust the amount [...]of any quotation [...]by arrangement with any other person, make any arrangement with any other person about whether or not [I/we/our company] or that other person should bid or otherwise collude with any other person in any manner whatsoever. housingauthority.gov.hk |
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 |
监督厅提出关于审计适用于总部间接费用的标准费用的报告(A/60/682)后， 秘书处审查了这些标准费用，并尽量根据订正费率拟订 2011/12 [...] 年度预算拟议新 设员额的经常性费用项下所需资源，如房 地 租 金 、 办公室用品和设备、商营通信 费用(传真费和电话费)和信息技术维护服务级协议和基础设施费用的所需资源， [...] 以及非经常性费用项下所需资源，如购买家具和包括计算机和电话在内的办公设 [...]备，以及改建或装修。 daccess-ods.un.org | Following the report of OIOS on the audit of the standard costs applied to Headquarters overhead (A/60/682), the Secretariat has reviewed the standard costs and, to the extent possible, has applied the revised rates in the formulation of the [...] requirements under recurrent costs, [...] such as those for the rental of premises, office [...]supplies and equipment, commercial communications [...]costs (fax and telephone charges) and service-level agreements and infrastructure costs for information technology maintenance and repair; and under non-recurrent costs, such as those for the purchase of furniture and office equipment, including computers and telephones, and alterations or improvements, for newly proposed posts in the 2011/12 budget. 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 |
在这方面，咨询委员会收 到一张表(见表八.8.)，显示联合国所 有 租 赁 房 地产 的 租 约 到 期日、 年 租 金 估计 数和面积，并在设施管理处签订的长 期 租 约 、基本建设总计划周转空间、设施管 理处租用的 基本建设总计划周转空间和设施管理处为“团结”项 目 租 赁 的 房地产 之间进行了区分。 daccess-ods.un.org | In this connection, the Advisory Committee was provided with a [...] table (see table VIII.8) [...] showing the lease expiry, estimated annual rental costs and square footage of all United Nations leased properties, distinguishing between longterm leases concluded by the Facilities Management Service, capital master plan swing spaces, Facilities Management Service leases in the capital master plan swing spaces and properties leased by Facilities Management [...]Service for the Umoja project. 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 |
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 |
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 |
(c) 條例草案不應該不公平地以中小企為打擊 [...] 對象，因為現行法例已能夠打擊中小企或 會採用的不當營商手法，例如與新建 租住 公 屋裝修工程有關的不良營商手法或競投 舊樓修葺工程時所採用的圍標手法，而中 [...] 小企在市場上亦非處於可讓他們從事掠奪 式定價行為的優勢。 legco.gov.hk | (c) SMEs should not be unfairly targeted by the Bill because illegal trade practices which they might commit, [...] such as those related to decoration [...] works at new public rental housing (PRH), or [...]bid-rigging for repair works for old buildings, [...]could already be tackled by existing laws, and SMEs were not in a dominant position in the market to enable them to engage in predatory pricing. legco.gov.hk |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。