| 单词 | 纳税人 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 纳税人 noun —taxpayers plSee also:纳税 n—taxpayer n 纳税 adj—taxable adj 纳税—pay taxes 税 n—taxes n • duty n • toll 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 |
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 |
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 |
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 |
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 |
鉴于政府支出的质量与公 民履行纳税义务的意愿直接相关，改善政府 与 纳税人 的 关 系很重要。 daccess-ods.un.org | Since there was a direct link between the quality of Government expenditure and the [...] readiness of citizens [...] to meet their tax obligations, the importance of improving the relationship between Governments and taxpayers was emphasized. daccess-ods.un.org |
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 |
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 |
为公众和纳税人开设 了一条热线，另外 可在税务局官方网站上查阅一个反馈工具。 daccess-ods.un.org | A hotline for members of [...] the public and taxpayers is in operation [...]and a feedback facility is available on the official website of the Tax Service. daccess-ods.un.org |
为了《健康保险法》的目的，投保人指爱沙尼亚永久居民或凭临时居留 证居住在爱沙尼亚的人，社会 税纳税人 必 须为他们缴纳社会税或他们为自己 缴纳社会税。 daccess-ods.un.org | For the purposes of the Health Insurance Act, an insured person is a permanent resident of Estonia or a person living in Estonia on the basis of a [...] temporary residence permit, for whom a [...] payer of social tax is required to pay social tax or who pays [...]social tax for himself or herself. daccess-ods.un.org |
该议会要始终确保以最经济高效的方 式来使用纳税人的钱 ，许多年以前，已经帮助 大多数议会员工从 [...] PC 迁移至基于服务器的桌 面计算解决方案。 igel.com | Always conscious [...] to ensure that its tax-payers money was spent [...]in the most cost effective way, the council had moved away [...]from PCs to a server-based computing solution for the majority of its council staff desktops many years ago. igel.com |
(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 |
提供强积金(强制及自愿性)供款及私人医疗保险供款的税务扣减，上限 为 纳税人 总 收 入的15%。 chi.mazars.cn | Allow tax deduction for contributions [...] to MPF and private medical insurance up to 15% of remuneration mazars.cn |
首先，形式上的 平等规定全体公民在税务法面前一律平等，这就意味着依税法所有处于同一情况 的纳税人应均适用同一税制。 daccess-ods.un.org | First, formal equality provides that all citizens are equal before tax [...] legislation, which means that [...] all taxpayers in the same situation as defined by tax legislation must be subject to the same tax regime. 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 |
涉及在国外供应商品或服务的活动使 纳税 人可以 享受进项税扣除，但前提是销售收入不符合无抵扣免缴增 [...] 值税收入的条件。 gza.ch | Activities involving the supply of goods or services abroad [...] entitle the taxpayer to deduct input tax, provided the [...]turnover does not qualify as excluded turnover. gza.ch |
审计员称，利比里亚采掘业透明度倡 议秘书处提供的最初的纳税人数据 库不全面，建议秘书处在对账活动后更新数据 [...] 库，并与各政府机构联络，以确保获得充分信息。 daccess-ods.un.org | The auditors stated [...] that the initial taxpayer database provided [...]by the LEITI secretariat was not comprehensive and recommended [...]that the secretariat should update its database following the reconciliation exercise and liaise with Government agencies to ensure that it obtains adequate information. daccess-ods.un.org |
意大利税务当局会将一份裁定副本送交裁定所涉及 之 纳税 人所属居民国家或纳税人成立所在国家的主管部门。 vasapolli.it | The Italian tax authorities send a copy of the ruling to the [...] competent authorities in the state [...] where the taxpayers involved in the ruling are residents or where they are [...]established. vasapolli.it |
因此，应根据所有相关事实和情况， [...] 确定进行交易或安排的主要目的是否是为了获得税务上的好处，并确定如果 没有这些税收上的好处，理智的 纳税人 是 否 会进行相同的交易或安排。 daccess-ods.un.org | Thus, the determination of whether a main purpose for entering into transactions or arrangements is to obtain tax advantages should be based on an objective determination, based on all the relevant [...] facts and circumstances, of whether, [...] without these tax advantages, a reasonable taxpayer would [...]have entered into the same transactions or arrangements. daccess-ods.un.org |
总体而言，纳税人不会 比以前缴纳更多的税，对 企业来说，税收核算的时间和成本将大大减少。 daccess-ods.un.org | Overall, taxpayers will pay no more tax than previously, [...] and the savings for businesses in terms of time and the cost of [...]accounting for tax will be significant. daccess-ods.un.org |
40.8 外聘审计员还说，教科文组织在这项大规模工程的执行中并没失败，如果法国能像 教科文组织实施翻新工程那样实施同类的项目，他作 为 纳税人 就 感 到满意了。 unesdoc.unesco.org | 40.8 The External Auditor further stated that UNESCO did not fail in its execution of this large scale project and [...] that if similar projects in France were executed as well as UNESCO’s renovation works [...] he would be satisfied as a tax payer. unesdoc.unesco.org |
但是，像全世界负责任的纳税人一样，我也认为我们确实要确保把每一 分钱都用在刀刃上。 daccess-ods.un.org | But, I do think, like [...] responsible bill-payers everywhere, that [...]we want to make sure that our funds are spent as effectively as possible. daccess-ods.un.org |
一般纳税人是指 年度销售额超过中国税务机构所设定的小规 模 纳税人 级 别 的 纳税人。 servcorp.com.cn | General taxpayers are taxpayers whose annual sales value exceeds the level for small-scale taxpayers set by China's tax authorities. servcorp.com.cn |
此部 分免税规定适用于向卢森堡纳税人支 付的为在一定条件下使用和有权使用软 [...] 件版权、专利、商标、设计、模型或域名 的收入。 setupineurope.com | The partial exemption applies to income paid [...] to Luxembourg taxpayers for the use and [...]the right to use software copyright, patent, [...]trademark, design, model or domain name under certain conditions. setupineurope.com |
与此同时，根据英国境外金融中心 2009 年 10 [...] 月发表的联合王国政府委托进 行的独立审查结果，领土政府雇用了不到 10 名的工作人员监管有执照的金融服 务提供者，并且与其他国家签订了 4 份关于交流税收信息的协定，建议签订的 12 [...] 份这类协定将允许其他国家获得关于 其 纳税人 在 本 国政府管辖区外赚取收入的 资料。 daccess-ods.un.org | At the same time, according to an independent review of British offshore financial centres published in October 2009, commissioned by the United Kingdom Government, the territorial Government employs fewer than 10 staff to supervise licensed financial services providers and has signed 4 of a recommended 12 tax information exchange agreements with other countries that [...] would allow the latter to obtain information about income [...] earned by their taxpayers outside of their [...]home jurisdiction. daccess-ods.un.org |
福利改革法案》出台了范围广泛的改革，以 使福利和税收抵免制度更加公平和简明。方法是提出正确的激励措施，确保劳有 [...] 所得、保护我们社会中最弱势的群体，并为要求福利 的 人 和 纳税人 实 现 公平，使 更多的人参加工作。 daccess-ods.un.org | The Welfare Reform Bill introduces a wide range of reforms to make the benefits and tax credits system fairer and simpler by creating the right incentives to get more people into work by ensuring work always pays; [...] protecting the most vulnerable in our society; and delivering fairness to [...] those claiming benefits and to the tax payer. daccess-ods.un.org |
在美国，法定最高税率从 1958 年 90%下降到 2009 年只 有 35%；各个收入层级的现行税率都比 [...] 1958 年低；与此同时，15%或以下税率的 纳税人占比在过去几十年里大幅增加。 daccess-ods.un.org | In the United States, the top statutory rate declined from 90 per cent in 1958 to only 35 per cent in 2009, and the current tax rate is lower for every income level (relative [...] to 1958); at the same time, the [...] percentage of those paying a tax rate of 15 per [...]cent or below has increased substantially [...]over the last several decades. daccess-ods.un.org |
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