| 单词 | 税法 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 税法 noun —tax laws plSee also:税 n—taxes n • duty n • toll n
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议会没有及时通过必要的创收法案，即《旅游商品和服 务税 法案》与《工商业盈利税法案》 ，可能严重妨碍本国的财政复苏。 daccess-ods.un.org | As noted by the IMF’s Country Report,12 parliamentary delays in passing necessary revenue-generating [...] bills, namely the Tourism [...] Goods and Services Tax Bill and the Business Profits Tax Bill, could seriously [...]impact the country’s fiscal recovery. daccess-ods.un.org |
税法、土地法和水资源法中都包含针对土 著人民的优惠条款，另外一些包含土著人民优惠条 [...] 款的法律草案正在研究中。 daccess-ods.un.org | Draft legislation under consideration [...] would allow indigenous peoples to enjoy a number of benefits already provided for [...]in the tax, land and water resources codes. 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 |
民事合伙企业的利润要缴纳 个人所得税，而事实上民事伙伴关系在波 兰税 法中被视作普通的税收的一种。 paiz.gov.pl | The profits of the civil partnership [...] are taxed with personal income tax due to the fact that civil partnerships are perceived as [...] transparent for tax purposes by Polish tax law. paiz.gov.pl |
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 |
消费税法》规 定了调和（发动机燃料、民 用燃油和天燃气、酒精和烟草制品）和非调 和（非调和的货物）物品的生产和贸易的消 费税 paiz.gov.pl | The act of Excise Tax regulates production [...] and trading of harmonised (motor fuel, heating oil and gas, alcohol and tobacco [...]products) and non-harmonised (goods which are not harmonised) excise-duty goods. paiz.gov.pl |
但是，如果养恤金和其他类似报酬的付款是由在另一缔约国内设立的养恤基 [...] 金所为或以其名义所为，或由在该另一缔约国内设立的常设机构承担，而且 按照第一个缔约国税法正常 规则，这种付款不需纳税，那么，该另一缔约国 [...] 也可对这种养恤金和其他类似报酬课税。 daccess-ods.un.org | However, such pensions and other similar remuneration may also be taxed in the other Contracting State if the payment is made by or on behalf of a pension fund established in that other State or borne by a permanent [...] establishment situated therein and the payment is [...] not subject to tax in the first-mentioned [...]State under the ordinary rules of its tax law. daccess-ods.un.org |
尽管有第 150 [...] 款之规定，但伊斯兰济贫税中央机构根据 2001 年《课税法》 第 38(A)条之规定，可能提供尽可能多的必要资金，并根据达尔富尔地区的贫困 [...] 线，执行服务形式多样化的扶贫方案和项目，特别是对流离失所者和难民而言， 如挖井、提供医疗器械和设备、教育和其他生产性项目。 daccess-ods.un.org | Notwithstanding the provisions in paragraph 150, the [...] Central Zakat Chamber, under Article 38(A) of [...] the 2001 Zakat Law may provide the [...]maximum possible necessary funding and implement [...]programmes and projects in favour of poor families, particularly displaced persons and refugees, in various services, such as digging wells, providing medical devices and equipment, education and other productive projects in line with the poverty level in Darfur. daccess-ods.un.org |
根据《亚美尼亚共和国税法》，就驳回的裁决可以 免 税 向 法院 提出上诉。 daccess-ods.un.org | In accordance with the Law of the Republic of Armenia “On State Duty,” the decision on rejection may be appealed before the courts without [...] payment of state duty. 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 |
阿根廷的税法规定公司必须向国家财税局报告公司的结 7 余，这项工作每年由有执照的独立会计师查验一次。 multilateralfund.org | It is mandatory under the tax law of the country to [...] certify the company’s balance with the National Fiscal Authority, an [...]exercise that is implemented once a year by an independent licensed accountant. multilateralfund.org |
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 |
理事会可请成员提供它认为对其行使职能来说必要的与可可相关的资料，包 括有关可可的国家政策、税法、国 家标准、规定和立法的资料。 daccess-ods.un.org | The Council may request Members to provide the information related to cocoa which it deems necessary for its functioning, [...] including information on [...] government policies, taxation, national standards, regulations and legislation relating [...]to cocoa. daccess-ods.un.org |
年才再次提出关于小费和奖金的案文。行 业 税法 规 定 ，雇 员在工作中为他人收取的款项，若不是由雇主提供的，款项的半数必须缴税，无 论其性质如何。 daccess-ods.un.org | The new provision of CIP stipulated that half of any sums received by employees in the course of the performance of their work, irrespective of their nature, would be taxable when the sums were not distributed by the employer. daccess-ods.un.org |
需要避免在遵守税法和收税方面的政治 化。 daccess-ods.un.org | There is a need to avoid the [...] politicization of tax compliance and collection. daccess-ods.un.org |
此外，法国没有规定额外的非法敛财 [...] 罪，因为《刑法》中有关窝藏和无法证明资产的第 321-1 条和第 321-6 条以及 《一般税法》第 168 条具有同样的目的。 daccess-ods.un.org | Moreover, France has not created an additional offence for illicit enrichment, since articles 321-1 and 321-6 of the Penal Code relating [...] to the receipt and failure to justify resources, and [...] article 168 of the General Tax Code (CGI) have the same [...]objective. daccess-ods.un.org |
Dirk 早先从事非技术行业的税法和公 司法，1996 年开始加入 Novell，管理版权、商标以及 Novell [...] 在中欧、东欧及北欧地区的法律事务。 novell.com | After a career in Tax and Corporate Law outside of the [...] tech industry, Dirk joined Novell in 1996 to manage Copyrights, Trademarks [...]and Novell legal affairs in Central, Eastern and Northern Europe. novell.com |
对《旅 游法》、《自由企业经济区法》、《土库曼斯坦土地法典》(2007 年 10 月)、《土路曼 斯坦外国投资法》和《土库曼斯坦 税法 》 (2 008 年 3 月)进行修改和补充，以实现 投资环境的自由化，加强业务伙伴关系。 daccess-ods.un.org | The Tourism Act, the Free Enterprise [...] Economic Area Act, the Land Act (October 2007), the Foreign Investment in Turkmenistan Act and the Tax Code (March 2008) [...]have been amended to liberalize [...]the investment climate and stimulate business partnerships. daccess-ods.un.org |
为了便利出台金融交易税，法国需 要欧洲内部达成共识，需要得到一些大的发展中国家的支持，还需要非洲国家领 [...] 导人发出呼吁。 daccess-ods.un.org | In order to facilitate [...] introduction of the FTT, France would need a consensus [...]in Europe, the support of some big developing [...]countries, and a call for it from African leaders. 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 |
议会还出台了几项商业法和税法修正 案，以及 与土地管理和环境保护相关的议案。 crisisgroup.org | several amendments [...] to commercial and tax laws have also been adopted by the legislatures, [...]as have bills relating to land [...]management and environmental conservation. crisisgroup.org |
但关于向俄罗斯当局支付增值税，法 院 准 予原告获得损 害赔偿，并指出买方未能在合同规定期限内证明其支付了这笔款项。 daccess-ods.un.org | The court, however, granted the plaintiff the damages on the VAT payment to [...] the Russian authorities stating that the buyer [...]had failed to prove that it had made this payment within the period stated in the contract. 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 |
应如何在各方面遵循税法和劳 动法规的要求是企业现今面临的诸多严峻挑战之一。 deloitte.com | Among the most serious challenges businesses face today is compliance [...] with multifaceted tax laws and labor regulations. deloitte.com |
没有在瑞士开展应税活动的非居民企 [...] 业有权获得瑞士增值税返还，但条件是它们的国外活动满足瑞士 《增值税法》下应税销售 收入的要求并且企业所在国授予瑞士企 [...]业互惠待遇 。 gza.ch | Non-resident entrepreneurs without taxable activities in Switzerland are entitled to a refund of Swiss VAT if their foreign [...] activities would qualify as taxable [...] turnover under Swiss VAT law and if the country of [...]residence grants reciprocal treatment to Swiss entrepreneurs. gza.ch |
她们享有与男子同等的权利，现 行民法、刑法和税法中的 歧视性规定也正在修改。 daccess-ods.un.org | They are entitled to the same rights as men, and the discriminatory provisions remaining in [...] the civil, penal and tax codes are currently [...]under review. daccess-ods.un.org |
根据《社会保险税法》， 国家为下 述人员缴纳社会税：居住在爱沙尼亚，养育一个三岁以下孩子的父或母；监护人 或已经缔结了在家庭中提供照料的书面合同的照顾者；没做父母而休育儿假的人 [...] 和在爱沙尼亚抚养一名三岁以下儿童的人。 daccess-ods.un.org | On the basis of the [...] Social Insurance Tax Act, the state pays social tax for one parent [...]residing in Estonia and raising a [...]child under three years old, for a guardian or caregiver with whom a written agreement of providing care in the family has been concluded, or for a person who uses a parental leave instead of a parent and who raises a child under three years old in Estonia. daccess-ods.un.org |
其他特别课税扣除：尽管不是单独针对矿业行业，哥伦比 亚 税法 规 定 了对于 矿业公司而言可能很重要的特别课税扣除（税前扣除）项目，即：科研开发、 [...] 环境保护和收购生产用固定资产等。 uria.com | Additional special deductions: Although not exclusive to the mining [...] sector, Colombian tax law provides special [...]deductions that may be significant for [...]companies in the mining sector: scientific and technological developments, environmental protection, and the acquisition of productive fixed assets. uria.com |
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