单词 | 税制 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
释义 | 税制 noun —tax regime nless common: taxation n • taxation system n Examples:低税制 n—low-tax regime n 新税制 n—new system n See also:税 n—taxes n • duty n • toll n
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我们将继续进行财政改革,包括税制 改 革,这是加强宏观经济政策和调动国 内公共资源的关键。 daccess-ods.un.org | We will continue to undertake fiscal [...] reform, including tax reform, which is key to enhancing macroeconomic policies and mobilizing domestic public [...]resources. daccess-ods.un.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 |
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 |
考虑到原来在澳门特区实行的低税政策,《基本法》第106 条规定澳门特 区自行立法规定税种、税率和税收宽免,专 营 税制 由 法 律另作规定。 daccess-ods.un.org | Recognizing that the MSAR has always practised a policy of low taxation, article 106 of the [...] BL stipulates that the MSAR enacts laws, on its own, concerning [...] types of taxes, tax rates, tax reductions and exemptions. 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 |
另外,还正在谈判出口产品过境运输的 优惠关税制度。 daccess-ods.un.org | Concessional tariff regimes for transit transport [...] of export products were also being negotiated. daccess-ods.un.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 |
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 |
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 |
新公 司税制于 2 011 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 |
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 |
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 |
一个关切问题是,鉴于所适用的税收和权 益 税制 度 ,并由于各国政府未能有 效地将采矿业获取的资源用于发展附加值更高的其它非采掘业,采矿业带来的利 [...] 益的公平份额在多大程度上返还给了当地社区和国家经济。 daccess-ods.un.org | One concern is the extent to which a fair share of the benefits [...] generated by mining are returned to local [...] communities and national economies, in [...]the light of the applicable tax and royalty [...]regimes and because Governments have not been effective in channelling the resources obtained from mining into the development of other, higher-value-added and non-extractive industries. daccess-ods.un.org |
当国际价格上升 开始刺激对能源密集型工业,特别是铜、铝和钢的 巨大投资时,税制改革开始了。 undpcc.org | Implementation procedures need to be worked out in detail in order to carry out these polices. undpcc.org |
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 |
(c) 审查单独的行业需求,以允许暂时偏离总的 关 税制 度。 daccess-ods.un.org | (c) Reviewing individual industry needs for temporary departure from [...] the general tariff regime. daccess-ods.un.org |
许碧玲女士 将介绍香港的个人所得税制度:您需要缴付多少税款? chi.mazars.cn | Alexandra HUI , Director at Mazars Hong Kong, will give a speech on the [...] Personal Income Tax system in Hong Kong: How much tax will you pay? mazars.cn |
除非已获得有关裁定,其中裁定持有受控外国公司的股份在 实行特惠税制的国家并未构成收入本地化,否则,上述规定同样适用。 vasapolli.it | This holds true unless a ruling has been obtained that the holding of the shares in the controlled foreign company does not achieve the localization of income in a state having a privileged tax regime. vasapolli.it |
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 |
此外,经济和社会事务部已拟定一项广泛的税务领域能力发展战略,目的是 [...] 加强发展中国家财政部和税务主管当局的能力,发展更有效力和效率 的 税制 以支持私营部门投资达到理想水平,并打击避税和逃税。 daccess-ods.un.org | The objective is to strengthen the capacity of the ministries of finance and the national tax authorities in [...] developing countries to develop more effective [...] and efficient tax systems, which support [...]the desired levels of private investment, [...]and to combat tax avoidance and evasion. daccess-ods.un.org |
这些税制改革的目的是限制 能源密集型产品出口和节约能源。 undpcc.org | Many policies in China have focused on laying out broad guidelines and overall targets. undpcc.org |
在 2008 年《发展筹资问题多哈宣言》中,会员国承诺继续进行财政改革, 包括税制改革 ,这是加强宏观经济政策和调动国内公共资源的关键;承诺继续改 善预算进程,并提高公共财政管理透明度和支出质量。 daccess-ods.un.org | In the 2008 Doha Declaration on Financing for [...] Development, Member States [...] committed themselves to continuing to undertake fiscal reform, including tax reform, as a key to [...]enhancing macroeconomic [...]policies and mobilizing domestic public resources, to improving budgetary processes and to enhancing transparency of public financial management and the quality of expenditures. daccess-ods.un.org |
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 |
我們沒有於 2013-14 年度預留撥款,就香港的税基或税制 進 行 檢討。 legco.gov.hk | For 2013-14, we have not set aside funding for reviewing [...] Hong Kong’s tax base or tax system. legco.gov.hk |
考虑到中国 (i) [...] 与拉丁美洲国家建有局限的税收协定网络,(ii) 对于控股实体缺乏具 有吸引力的税制,以及(iii)在该地区只签署了少数双边投资协定,中国投资者可以选 [...]择在其他国家设立其控股实体,更具体地说,在欧洲的司法辖区内设立更能达到这些 [...]目的(对拉丁美洲国家进行直接投资,西班牙、荷兰和卢森堡可能是最常见的途径)。 uria.com | Taking into consideration that China (i) has a reduced tax treaty network [...] with Latin American countries, (ii) [...] lacks an attractive tax regime for holding entities, [...]and (iii) has signed only a few [...]BITs in the region, Chinese investors may set up their holding entities abroad and, more specifically, in European jurisdictions that are better suited for these purposes (Spain, the Netherlands and Luxembourg are probably the most common routes to directly invest in Latin American countries). uria.com |
应不丹政府的要求,与开发计划署合作,于 [...] 2009 年 12 月举行了一次国家讲习班,在讲习班上,高级官员们确定了应对危机 的一些具体举措,如税制改革 、银行间市场、银行风险监管以及发展政府 证券市场。 daccess-ods.un.org | In response to a request by the Government of Bhutan, a national workshop was held in December 2009, in cooperation with UNDP, in which senior officials identified concrete [...] initiatives to respond to [...] the crisis, such as tax reforms, inter-bank markets, risk-based bank supervision [...]and the development [...]of markets for Government securities. daccess-ods.un.org |
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 |
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 |
论坛中涉及的其他议题还包括:中等收入群体发展的现状与趋势、城市化与中等收入群体、扩大中等收入群体的迫切需要和基本目标、农民工市民化、收入财产透明以及结构性 的 税制 改 革 、打破利益掣肘与破题收入分配改革。 norway.org.cn | Among the topics that were discussed: Development of the middle income group – status and current trends; urbanization and the middle income group; imperative needs and basic objectives of enlarging the middle income group; citizenization of rural migrant workers; [...] income and property [...] transparency and structural tax changes; breaking constraints from vested interests [...]and making breakthroughs [...]in the income distribution system reform. norway.cn |
作为其对南南合作 承诺的一部分,印度政府超越了技术援助,纳入了 贸易、投资和人道主义援助,并向所有最不发达国 家提供了免税的优惠关税制度,自 2003 年以来发 放了 48 亿美元的信贷额度。 daccess-ods.un.org | Her Government, as part of its commitment to South-South cooperation, had gone beyond technical assistance to include trade, investment and humanitarian aid, and had extended a duty-free tariff preference scheme to all LDCs, with lines of credit worth $4.8 billion extended since 2003. daccess-ods.un.org |
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