| 单词 | 税基 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 税基 noun —tax base nExamples:基本免税额 n—basic allowance n See also:税 n—taxes n • toll n • duty n
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人均收 入、国内储蓄和投资水平低以及税基 较 小限制了国内资源。 daccess-ods.un.org | The low levels of per capita income, domestic savings and [...] investment and a small tax base limits domestic resources. daccess-ods.un.org |
为了解决衡平征税基金的 盈余问题，委员会自 2012 年 1 月 1 日起向下修订了计算专业 及以上职类工作人员净基薪时使用的工作人员薪金税率。 unesdoc.unesco.org | In order to address [...] surpluses in the Tax Equalization Fund, the Commission [...]revised downwards the staff assessment rates [...]used in the calculation of net base salaries of Professional and higher category staff from 1 January 2012. unesdoc.unesco.org |
最后，他说，乌克兰已采取措施，除其他之外， 稳定经济增长，并成功开展了旨在扩 大 税基 以 及打 击逃税和非法资本流动的税务改革。 daccess-ods.un.org | Finally, he said that Ukraine had taken steps to, inter alia, stabilize economic growth [...] and had successfully [...] implemented a tax reform designed to broaden the tax base and combat tax [...]evasion and illegal capital flows. daccess-ods.un.org |
避 税地为逃税者提供保密和无税环境，使发达国家和发展中国家 的 税基 都 受 到削 弱。 daccess-ods.un.org | Tax havens [...] undermined the tax base of both developed and developing countries by offering secrecy and a no-tax environment [...]to evaders. daccess-ods.un.org |
首先，移动服务尽 管在鼓励市场竞争中取得了进展，但仍然十分昂贵，部分原因是在收税手段有限 的国家，移动电话服务提供了一个 税基。 daccess-ods.un.org | Firstly, mobile services remain expensive despite progress in encouraging market [...] competition, partly because mobile telephone [...] services provide a tax base in countries where the means to collect taxes are limited. daccess-ods.un.org |
其中一些条约取得这一结果的途径是列 入第 15 [...] 条中的专业和其他服务，而另一些条约则是列入第 14 条中的税基侵蚀条 件。 daccess-ods.un.org | Some of them achieve this result by [...] including professional and other services in article 15, and others [...] by including the base-erosion conditions [...]in article 14. daccess-ods.un.org |
决定，根据其 1955 年 12 月 15 日第 973(X)号决议的规定，从上文第 4 和 5 [...] 段确定的会员国摊款中减除会员国在衡平 征 税基 金内 12 809 200 美元中各 自应分的数额，基金内的这笔款项包括卢旺达问题国际刑事法庭 [...]2008-2009 两年 [...] 期的核定工作人员薪金税收入估计数增加额 2 891 900 美元。 daccess-ods.un.org | Decides that, in accordance with the provisions of its resolution 973 (X) of 15 December 1955, there shall be set off against the apportionment among Member States, as provided for in [...] paragraphs 4 and 5 above, their [...] respective share in the Tax Equalization Fund in the [...]amount of 12,809,200 dollars, including [...]2,891,900 dollars, being the increase in the estimated staff assessment income approved for the International Criminal Tribunal for Rwanda for the biennium 2008–2009. daccess-ods.un.org |
2010 年 6 月，大会第六十四届会议续会决定批款 50 770 100 美元给联合国 科索沃临时行政当局特派团特别账户，充作 2010 年 7 月 1 日至 2011 年 6 月 30 日期间的经费，其中包括该特派团的维持费 47 874 400 美元，给维持和平行动 支助账户的 2 452 400 美元，以及给联合国后勤基地的 [...] 443 300 美元；又决定由 会员国分摊 50 770 100 [...] 美元；还决定从会员国摊款中减除会员国在衡平 征 税基 金内 4 796 600 美元中各自应分的数额；决定本决议第 [...]18 和 19 段提及的 38 622 800 美元所产生的贷项，应加上 [...]2009 年 6 月 30 日终了财政期间工作人员薪金税收入 估计数的增加额 16 900 美元(第 64/279 号决议)。 daccess-ods.un.org | At its resumed sixty-fourth session, in June 2010, the General Assembly decided to appropriate to the Special Account for the United Nations Interim Administration Mission in Kosovo the amount of $50,770,100 for the period from 1 July 2010 to 30 June 2011, inclusive of $47,874,400 for the maintenance of the Mission, $2,452,400 for the support account for peacekeeping operations and $443,300 for the United Nations Logistics Base; also decided to apportion among Member States the amount of $50,770,100; further decided that there should be set off against the [...] apportionment among Member States their [...] respective share in the Tax Equalization Fund of $4,796,600; [...]and decided that the increase of [...]$16,900 in the estimated staff assessment income in respect of the financial period ended 30 June 2009 should be added to the credits from the amount of $38,622,800 referred to in paragraphs 18 and 19 of the resolution (resolution 64/279). daccess-ods.un.org |
从多种备选办法中，各国尤应考虑扩 宽 税基 ，提 高税收稽 征效率和重新确定支出优先事项。 daccess-ods.un.org | From an array of options, States [...] should particularly consider [...] widening the tax base, improving the efficiency of tax collection and [...]reprioritizing expenditures. 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 |
在考虑拓宽税基方面 ，人权原则要求认真考虑重新平衡企业和高收入阶层 人士的税务问题。 daccess-ods.un.org | When contemplating widening the tax base, human rights principles [...] require careful consideration to be given to rebalancing [...]the tax contributions of corporations and those in high-income brackets. daccess-ods.un.org |
公司的纳税基础还 包括 所有不符合减税条件的拨备、所有未披露的其他盈余公积以及按 照瑞士资本弱化法规具有经济权益特征的债务。 gza.ch | The taxable base of companies also includes any provisions disallowed as deductions for tax purposes, any [...] other undisclosed reserves, [...]as well as debt that economically has the character of equity under the Swiss thin capitalization rules. gza.ch |
尤其是，世界领导人承诺 巩固和加强国内资源调动和财政空间，包括酌情使税制现代化，提高税收效率， 扩大税基，有 效打击逃税行为和资本外逃行为。 daccess-ods.un.org | In particular, world leaders committed themselves to enhancing and strengthening domestic resource mobilization and fiscal space, including, where appropriate, through [...] modernized tax systems, more [...] efficient tax collection, broadening the tax base and effectively combating tax evasion and [...]capital flight. daccess-ods.un.org |
因此，国外收入亦包括在征税基础内。 vasapolli.it | Foreign income is therefore [...] included in the taxable base. vasapolli.it |
汇款是补偿性的，它帮助接收汇款的家庭合理安排贸易品和非贸 易品的消费，直接或间接扩大国家 税基 和 增 加财政空间。 daccess-ods.un.org | Being compensatory in nature, remittances helped recipient households to smoothen their [...] consumption of tradable and non-tradables, directly or indirectly [...] expanding the State’s tax base and increasing fiscal space. daccess-ods.un.org |
计划与预算委员会负责审议土耳其大国民议会交办的预算和决算法草案，以及发展计划，需要增加或减少公共收支的法律草案和立法议案，基金会、国有不动产、税收、印花税、附 加 税 、 基 金 等需要承担财务责任的法律草案和立法议案，将增加经常性项目年度预算和下年度预算财政负担的法律草案和立法议案以及有关增加和撤销人员设置、公共机构人员的个人权益、社会保险和私有化等事宜的法律草案和立法议案。 global.tbmm.gov.tr | The Committee on Plan and Budget considers budget and final accounts bills, development plans, private member’s and government bills which are related to increases or decreases of public revenues and expenditures, charitable institutions, customs, national assets, taxes, imposts, fees, contributions, funds and similar private member’s and government bills those have fiscal effects; private member’s and government bills which propose an increase in budget appropriations of the current year and has a fiscal burden on coming year’s budgets; private member’s and government bills those are about forming or dismissing personnel cadre, personnel benefits, social security, privatization etc. Likewise the Committee scrutinizes Court of Accounts’ reports on several issues which are prescribed in Court of Accounts Law and the committee prequalifies the Court of Accounts President and members. global.tbmm.gov.tr |
(e) 工作人员薪金税收入，如大会无明确决议另作处理，应拨入大会第 973A(X)号决议所设的衡平征税基金 daccess-ods.un.org | (e) Revenue derived from staff assessment not otherwise disposed of by specific [...] resolution of the General Assembly shall [...] be credited to the Tax Equalization Fund established [...]by General Assembly resolution 973 A (X) 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 |
又决定，根据其第 973(X)号决议的规定，从上文第 16 [...] 段规定的会员国 摊款中减除会员国在衡平征税基金内 ____美元中各自应分的数额，基金内的这笔 [...]款项包括临时安全部队核定工作人员薪金税收入估计数 803 838 美元，支助账户 的核定工作人员薪金税收入估计数中按比例应分的数额____美元，以及联合国后 [...] 勤基地的核定工作人员薪金税收入估计数中按比例应分的数额____美元 daccess-ods.un.org | that, in accordance with the provisions of its resolution 973 (X), there shall be set off against the apportionment among Member States, as provided for [...] in paragraph 16 above, their [...] respective share in the Tax Equalization Fund of ___________ [...]dollars, comprising the estimated [...]staff assessment income of 803,838 dollars approved for the Interim Security Force, the prorated share of _____________ dollars of the estimated staff assessment income approved for the support account and the prorated share of ____________ dollars of the estimated staff assessment income approved for the United Nations Logistics Base daccess-ods.un.org |
为了解决衡平征税基金（TEF）的失衡问题，委员会建议减少专业人员及以上职类工作 人员的薪金税额，从 [...] 2006 年 1 月 1 日起生效。 unesdoc.unesco.org | In order to address [...] imbalances in the Tax Equalization Fund, the Commission [...]recommended a reduction in the level of staff [...]assessment for Professional and higher categories, with effect 1 January 2006. unesdoc.unesco.org |
完全免税指住在 [...] 国不得为税收目的将从另一缔约国获得的收入或在另一缔约国拥有的资本考虑 在内(换言之，此类收入或资本因此完全从该国 的 税基 中 免 除)。 daccess-ods.un.org | Full exemption means that income derived or capital owned in the other contracting State shall not be taken into account by the [...] State of residence for tax purposes (in other words, such income or capital is thus [...] completely exempted from its tax base). daccess-ods.un.org |
两个税种基本上 都采用累进税率，通常以死者或赠送人和受 益人的关系和/或受益人所得财产的金额为 征 税基 础。 gza.ch | Inheritance and gift tax rates are mostly progressive and are usually based on the degree of relationship between the deceased or donor and the beneficiary [...] [...] and/or the amount received by the beneficiary. gza.ch |
不过，发展中国家可以扩大 直接税的税基，确 保富人至少要报税，而且要简化其税收制度以减少免税的情 [...] 况和漏洞。 daccess-ods.un.org | Nevertheless, they can [...] widen their direct tax base by ensuring that [...]the wealthy do at E/ESCAP/66/26 Page 8 daccess-ods.un.org |
调低利得税基本税率， 由16.5%下调至15%及向中小企提供10%的优惠税率。 chi.mazars.cn | To help business and maintain Hong [...] Kong’s competitiveness, Mazars proposes to [...] reduce corporate tax rate from 16.5% to [...]15% and offer preferential rate of 10% for SMEs. mazars.cn |
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 |
就严重残疾的个人而言，根据有关证书，从残疾状况开始的那天的月份 [...] 开始，在残疾状况存在的期间，每月在 总 税基 上 减 少的税收金额(个人免税额) 相当于从纳税年度第一天开始有效的月最低工资的 5%。 daccess-ods.un.org | In the case of seriously handicapped private persons, the tax on the aggregate tax base is reduced by the amount (personal allowance) equalling 5% of [...] the monthly minimum wage valid on the [...] first day of the taxation year, every month, [...]from the month of the starting day of [...]the handicapped status during the period while this status prevails, on the basis of the relevant certificate. daccess-ods.un.org |
这一类人包括基于法律规定被视为严重精神残疾、因而根据个 人所得税法的规定有权享有减少税基 补 贴 的人。 daccess-ods.un.org | This category includes the person who, based on rules of law, is to be considered as mentally seriously handicapped and, as a [...] result, he is entitled to allowance [...] reducing the tax base, as provided for by the act on the income tax of private persons. daccess-ods.un.org |
而且除了为老百姓提供更多的工作机会外，经常提到的一个事实是推动 计 税基 数 提 高，由此拉动税金收入更高，实现联邦预算赤字更低。 cn.theswitch.com | And besides providing more job opportunities for individuals, an [...] often-stated fact is the [...] resulting increased tax base, and with it, higher tax revenue and [...]a lower federal budget deficit. theswitch.com |
VEIRANO律师事务所为客户提供商务相关的法律咨询服务，在能源、公司、贸易、 财 税 、 基 建 、 银行、金融及争议纠纷解决方面都有优秀的服务团队。 nanjing.dachengnet.com | A groundbreaking initiative among Brazilian law firms, Veirano has also set up a consultative council, consisting of Brazilian and international business personalities who meet periodically to appraise and advise on guidelines for the business. nanjing.dachengnet.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 |
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