| 单词 | 纳税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 纳税 noun —taxpayer n纳税 adjective —taxable adj纳税 —pay taxesExamples:纳税人 n—taxpayers pl 纳税者 n—taxpayer n 纳税年 n—taxation year n See also:纳—pay (tax etc) • bring into • surname Na • reinforce sole of shoes or stockings by close sewing • nano- (one billionth) 税 n—taxes n • toll n • duty n
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如果一个纳税人遭 受了 损失，他可以在接下来的五年内在利润中减 去这些损失后纳税，但 是可减损失的数额不 能超过一年损失的50%。 paiz.gov.pl | If a taxpayer incurs a loss, he can reduce the profit in next following five years by the amount of this loss, but the reduction [...] cannot be higher than 50% of the loss in one year. paiz.gov.pl |
这些程序将界定损失如何在债权人之间分配，以 免干扰整个系统和使纳税人受到损失。 daccess-ods.un.org | Such procedures would define how losses are distributed among creditors, so as not to disturb the [...] system and expose taxpayers to loss. daccess-ods.un.org |
包括工商界人士和农民在内的工薪者在发展中国家 中不一定占大多数，但他们占政府 纳税 收 入 的份额最大。 daccess-ods.un.org | It is often the salaried people, including the business community and farmers — who may not [...] necessarily be the majority in developing countries — who contribute the biggest share [...] to Government revenue through tax. daccess-ods.un.org |
与此相关的是，卢森堡的管理机构能 够支持复杂多样的投资者纳税申报需 求，包括德国、奥地利和英国等各个 [...] 注册地。 pwc.lu | Linked to this is the ability of administrators in [...] Luxembourg to support the complex and varied [...] needs of investors tax reporting for various [...]domiciles like Germany, Austria or the UK. pwc.lu |
据此可将预算资金的 0.5%用 [...] 于建造和改造城市地区的市政基础设施、面向全体市民开放的各市政机构和 [...] 场所，特别是为残疾人和老年人提供服务的场所，实现无障碍通行；还批准 了相应的月度开支，数额达一个纳税 单 位 (UIT)，用以设立和运作相应的残疾 人关爱事务市级办事处和区域办事处。 daccess-ods.un.org | Under these articles, governments at those levels are authorized to use 0.5 per cent of their budgets to improve or provide accessibility features for urban infrastructure and municipal buildings that are open to all persons, and especially persons with disabilities and older adults, and are [...] authorized to undertake expenditures [...] equivalent to up to one taxation unit (UIT) for the [...]purpose of opening municipal and regional [...]offices to serve persons with disabilities. 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 |
通过社会保护等方案从事经济 活动的人则是一种资源：他们成为经济体消费市场的一部分，因此推动了国内市 场；他们通过增值税缴纳税款，从而增加了税收资金。 daccess-ods.un.org | People engaged in economic activities through such programmes as social protection represent a resource: they become part of the consumer market for the [...] economy and thus boost the domestic market; [...] they pay taxes through value-added taxation, thereby increasing the tax kitty. daccess-ods.un.org |
专家组 2010 年 3 月 3 日向一 [...] 家从事开采的私人公司询问了关于提供生产、出口和向政府或新生力 量 纳税 方面 信息，但是没有得到任何答复。 daccess-ods.un.org | The private company responsible for exploitation did not reply to the Group’s request of [...] 3 March 2010 for information about [...] production, exports and taxes paid to either the [...]Government or the Forces nouvelles. daccess-ods.un.org |
许多人的工作可受益于内部审计，包括各组织的高级管理层、审计委员会和 董事会或立法/理事机构；因为近来要求加 强 纳税 人 基 金透明度和问责制的呼声越来 越高，所以内部审计还对公众舆论产生影响。 daccess-ods.un.org | It contributes to the work of many audiences: first, the senior management of the organization; second, the audit committee and ultimately the board of directors or legislative/governing bodies; and also the public opinion at large, as a result of recent calls for greater transparency and accountability in handling taxpayer funds. daccess-ods.un.org |
事实上，实体与国家的关系越密切，或者 越依赖于法定权限或纳税人支 助，国家确保实体促进尊重人权的政策理由就越充 分。 daccess-ods.un.org | Indeed, the closer an entity is to [...] the State, or the more it relies on statutory [...] authority or taxpayer support, the [...]stronger is the State’s policy rationale [...]for ensuring that the entity promotes respect for human rights. daccess-ods.un.org |
这 些改革将对根深蒂固的商业精英——裙带商人、军 队以及与执政党有关系的前重量级政治人物产生极 [...] 大影响，这些商业精英将不得不在一个更公平的环 境中与其他人进行竞争，甚至要开始 纳税。 crisisgroup.org | These changes will have a big impact on the entrenched economic elite – crony businessmen, the military and former political [...] heavyweights linked to the government party – who will have to compete on a more level playing [...] field and even start paying tax. crisisgroup.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 |
它是一种 商品或服务供应商应缴纳的税种（即 纳税 义 务是基于商品或服务 接收方的付款）。 gza.ch | It is designed as a tax owed by the supplier of goods or services (i.e., the tax liability is [...] based on the payment by the [...]recipient of the goods or services). gza.ch |
原为“第 23 A 条或第 23 B 条将决 定这项权利是专属权利(豁免办法)还是仅仅优先于居住国权利的权利(抵免办 法)”，现改为“第 23 A 条或第 23 B [...] 条的规定将决定居住国是免除这样的收入还是 允许以向收入来源国支付的税款抵免其应对这种收入课征的税款”,因为一如一位 [...] 成员所指出，豁免办法并不一定具有专属性(例如，根据累进制下的豁免办法，居 住国在确定纳税人应纳税的非 豁免收入边际税率时保留计入豁免收入的权利)。 daccess-ods.un.org | The reason was that the exemption method was not necessarily exclusive, as noted by one participant (e.g., exemption with progression, where the residence State retained for itself the right to take the exempt income into [...] account for the purposes of determining the marginal rate at [...] which the taxpayer’s non-exempt income was subject to tax). daccess-ods.un.org |
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 |
(b) 公司的董事、副职董事、官员和雇员如非当地本国公民、人民或其他性质的当地国民， 其自公司所得的薪金和报酬，均应免 纳税。 www1.ifc.org | (b) No tax shall be levied on or in respect of salaries and emoluments paid by the Corporation to Directors, [...] Alternates, officials or employees of the Corporation who are not local [...] citizens, local subjects, or other local nationals. www1.ifc.org |
在纳税年度 内，所得税纳税人有 义务在税收义务产生月 份的下一个月的前20日内缴纳税款， 对于小 额纳税人来说，可以在纳税义务 产生季度的 写一个月的前20日内缴纳税款。 paiz.gov.pl | During the [...] year, income tax payers are obliged to pay a tax advance before the 20th day in the month following the month in which the tax obligation arose or, in the case of ‘small’ taxpayers, before the 20th day of the month following the quarter in which the tax obligation arose. paiz.gov.pl |
既然大多数美国的空中救护都是民用的， 他们增加了国家的紧急情况响应能力而无须增 加 纳税人 的成本。 medevacfoundation.org | Since most of the air ambulances in the U.S. today are civilian, they augment the nation’s emergency response [...] capacity without cost to the taxpayer. medevacfoundation.org |
首都警方也受到了批评，因为他们在弗里敦进行的收税行动方式不当，包 [...] 括对无法出示地方税付款收据的人进行骚扰，并任意拦截出租车和其他车辆，检 查它们是否已缴纳税款。 daccess-ods.un.org | Metropolitan police also came under criticism over the manner in which they conducted tax collection exercises in Freetown, which included harassing people who could not produce receipts of [...] payment of local taxes, and indiscriminately stopping taxis and other vehicles to check [...] whether they had paid the taxes. daccess-ods.un.org |
互补 性的投资税收抵免提供了纳税当年投 资收购价值13%的税收抵免。 setupineurope.com | The complementary [...] investment tax credit provides a credit of 13% of the complementary acquisition value of investments made during the tax year. setupineurope.com |
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 |
研究涉及的 15 [...] 家公司里，五家公司有限的披露了其海 外 纳税 情 况，十家公司则披 露了其海外收入的部分信息，例如海外总收入或在特定国家的收入、支付给资源出口国 [...]的所得税总金额或者百分比。 eisourcebook.org | Among the 15 companies covered in this study, [...] five companies reported (limited) [...] information about overseas tax payments and ten [...]companies disclosed some information linked [...]to overseas revenues, such as aggregated or country specific revenue gained overseas, total amount or percentage of income tax paid to host government. eisourcebook.org |
当财务统一已形成且向税务机关登记后, 集团成 员间的税项亏损可能对其它集团成员的应税所得 造成抵消, 企业间的捐赠被视为捐赠机构可减免 税款的开支, [...] 转让定价规则不适用于集团公司间 的交易, 且仅由一集团公司提交纳税申报。 businessinmalopolska.com | When a fiscal unity is formed and registered with the tax authorities, the tax losses of group members may be set off against the taxable income of the other members of the group, donations between companies will be deemed to be a tax-deductible expense for the donor, the transfer [...] pricing rules do not apply to transactions between group companies and only one [...] company in the group files a tax return. businessinmalopolska.com |
近五年无需纳税的养老金领 取者人数增长了一倍；涉及到社会弱势群体，他们没 [...] 有赖以生存的财产和收入或无法得到亲属的支持。 daccess-ods.un.org | They included socially vulnerable persons who lacked the assets and [...] income they needed to survive and could [...]not rely on the support of any relatives. daccess-ods.un.org |
从经营的角度来看， 该部门在各国的情况都不尽相同，它们是一些没有法人地位的家庭产业，虽然它们会为市场生产 [...] 一些产品，但是它们很少或没有雇员，也可能没有合法登记，所以它们没 有 纳税 或 社 会保险方面 的义务，也没有制定规章的权利（OECD，1993）。 unesdoc.unesco.org | Operationally, the sector is defined on a country-specific basis as the set of unincorporated enterprises owned by households which produce at least some products for the market but which either have less than a specified number of employees and/or are not [...] registered under national legislation [...] referring, for example, to tax or social security [...]obligations or regulatory acts (OECD, 1993). unesdoc.unesco.org |
(f) 应引入金融交易税以挽回因金融拯救计划而 给 纳税 人 带 来的损失，帮助 稳定金融市场，并创造每年所需的数以千亿美元计的收益以支持发展中国家过渡 到能满足所有千年发展目标的更公正和更可持续发展的道路上来。 daccess-ods.un.org | (f) A financial [...] transactions tax should be introduced to recoup the losses to taxpayers caused by financial [...]rescue plans, [...]help stabilize financial markets and generate the hundreds of billions of dollars needed each year to support developing countries to transition to more equitable and sustainable development paths capable of meeting all the Millennium Development Goals. daccess-ods.un.org |
虽然我们已注意到赞尼尔特别代表对联合国驻 [...] 米特罗维察行政当局的立场所表达的关切，但我们要 提醒大家，科索沃纳税人目前通过科索沃政府为联合 国整个米特罗维察行动预算提供 [...]50%以上的资金，为 联合国在当地的存在作出了重大贡献，是一个重要的 支持性支柱。 daccess-ods.un.org | While we have taken note of the concerns expressed by Special Representative Zannier regarding the position of United Nations administration in [...] Mitrovica, we would like to remind [...] everyone that Kosovo taxpayers, through the [...]Government of Kosovo, currently pay well over [...]50 per cent of the entire United Nations operational budget in Mitrovica, contributing greatly to the United Nations presence on the ground and acting as an important supporting pillar. daccess-ods.un.org |
串通投标的竞争法律和政策。如果两部法 [...] 律的执行工作缺乏协调，就有可能使一个卡特尔集团中标，造成市场上的冲突， 从而将纳税人的 收入转移到私营公司上。 daccess-ods.un.org | An absence of coordination in the enforcement of the two laws would create conflict in the market, through [...] the possibility of tenders being awarded to a cartel group, [...] thus transferring taxpayers’ earnings to [...]private companies. daccess-ods.un.org |
其他原因可能包括：利用不同会计办法 、 纳税年 度 、折旧办法、存货估价办法和国外税抵扣额的差异；将各项活动分开进行， [...] 这些活动如果归入单一的应税实体，可能在财务上不利；在某些活动中（如预 期的或潜在的销售、合并、清算或家族内馈赠或遗产）利用仅为某些运作方式 提供的优惠待遇。 daccess-ods.un.org | Other reasons might include: taking advantage of differences in accounting methods, taxable years, [...] depreciation methods, inventory valuation [...] methods and foreign tax credits; segregating [...]activities that if combined in a single [...]taxable entity, might be disadvantageous in fiscal terms; and taking advantage of favourable treatment for certain activities (e.g., anticipated or potential sales, mergers, liquidations or intrafamily gifts or bequests) that is available for some operations, but not for others. daccess-ods.un.org |
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