| 单词 | 纳税者 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 纳税者 noun —taxpayer nSee 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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居民税的缴付，有纳税者直接纳税的 普通征收与通过工作单位纳税的特别征收的两种方法。 itabashi-ci.org | There are two methods by which one can pay [...] residential taxes; ordinary collection in which they are directly paid by taxpayers, [...]and special collection in which [...]taxes are paid through the workplace. itabashi-ci.org |
这家卡特尔损害到私人客户、公共当局和 纳税者，但 由于这家卡特尔在立法者规定的宽限期前解散，从而使这些公司逃脱 [...] 了修订后法律规定的处罚。 daccess-ods.un.org | This cartel was detrimental for private customers, public [...] authorities and taxpayers, but since it [...]dissolved before the end of the grace period [...]envisaged by the legislator, participating companies escaped sanctions envisaged by the revised law. daccess-ods.un.org |
我们的主要结论是，尽管大坝对人类的发展做 [...] 出了很重要、很有意义的贡献，而且由此而获取的 利润也相当可观, 但是，在许多情况下，为获取这 [...] 些利润，要付出一些令人难以承受的、常常也是不 必要的代价，特别是在经济、社会和环境方面，被 迫迁离的居民、下游的社区、纳税者 和 自 然环境为 此付出了许多代价。 banktrack.org | Our main finding was that while dams have made an important and significant contribution to human development, and the benefits derived from them have been considerable, in too many cases an unacceptable and often unnecessary price has been paid to secure those benefits, especially in economic, social [...] and environmental terms, [...] by people displaced, by communities downstream, by taxpayers and by the natural [...]environment.1 Hydropower [...]dams generated 19 percent of the world’s electricity. banktrack.org |
股东/单元持有者纳税 卢森堡居民投资者 居住在卢森堡的投资者的纳税，取决 于其是公司还是个人。 pwc.lu | Taxation of share/unit-holders Luxembourg resident investors The taxation of investors residing in Luxembourg [...] depends upon whether [...]they are corporations or individuals. pwc.lu |
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 |
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 |
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 |
每位缴纳者都能够收到15%-30%的版税返 还。 secure.taxback.com | Tax on royalties can range between 15% and 30% on each [...] payment received. secure.taxback.com |
根据全国住户抽样调查，2003 至 2009 年间社会保障税缴纳者的比例从 46.3%上升到 54.1%，提高了 17%。 daccess-ods.un.org | According to the National Household Sample Survey, the percentage of [...] social security taxpayers increased from [...]46.3 per cent to 54.1 per cent between 2003 [...]and 2009, a rise of 17 per cent. daccess-ods.un.org |
根据第 14 条， 只有纳税人在来源地国拥有固定基地可供其定期从事服务活动 或 者纳税 人 在 来 源地国停留时间达到或者超过 183 天，来源地国才有权对服务所得收入征税。 daccess-ods.un.org | A source country is entitled to tax income from [...] services under article 14 [...] only if the taxpayer has a fixed base in the source country that is regularly available to him or her for the purpose [...]of performing [...]the services or if the taxpayer stays in the source country for 183 days or more. 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 |
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 |
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 |
优质教育的下列方面受到了重视：支持课程体系的审查 和修订，特别是根据各国的优先工作和阿拉伯世界的需 求 纳 入 价 值观教育和伦理教育；“以 学习者为中 心”的教育；改进教学工作，包括能力培养和教师培训；提高教师地位；制定标 [...] 准进行评估；制订关于优质教育的国家标准。 unesdoc.unesco.org | The following elements of quality education were highlighted: focus on assistance in curricula review and revision, particularly the introduction of values education and ethical [...] approaches, in accordance with [...] national priorities and Arab needs; “learner-centred” education; improvement of teaching [...]including capacity-building [...]and teacher training; improvement in the status of teachers; development of benchmarking and assessment; elaboration of national standards regarding quality education. unesdoc.unesco.org |
还要看一看的是，东道国是否会宣布取消各组织应缴的这 些 税， 或者，为 避免双重征税，如何考虑到他们已支付的费用。 daccess-ods.un.org | It remains to be seen whether the host countries [...] will waive these taxes due from the organizations, [...]or how the costs paid by them [...]would be accounted for to avoid double payments. daccess-ods.un.org |
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 |
一 般法律事务司与法律顾问办公室一道，协助维护本组织 在 税 收 、 进口与出口方面 的特权与豁免以及适用于本组织涉及维持和平行动的资产和人员豁免方面的特 权和豁免权；就本组织行政法的解释及在联合国维持和平行动中的适用以及工作 人员条例和细则、财务条例和细则以及相关政策和做法，包括相关的银行业务、 资产保管和金库业务政策和做法的解释和适用提供援助；提供法律援助，解决维 持和平行动中产生的复杂的索偿要求、仲裁和其他诉讼，包括承 包 者 的 商 业索偿 以及第三方关于财产损坏或损失和人身伤害或死亡的索赔。 daccess-ods.un.org | In conjunction with the Office of the Legal Counsel, the Division assists in maintaining the privileges and immunities of the [...] Organization with respect to [...] the Organization’s tax and import and export exemptions and in connection with the immunities applicable to the Organization’s assets and personnel involved in United Nations peacekeeping operations; provides assistance regarding the interpretation and application of the Organization’s administrative law in peacekeeping operations and the interpretation and application of the Staff Regulations and Rules, the Financial Regulations and Rules and relevant policies and practices, including those relating to banking, asset custody and treasury operations; affords legal support for the resolution of complex claims, arbitrations and other litigation arising in peacekeeping operations, including commercial claims [...]by contractors and claims [...]by third parties for property damage or loss and personal injury or death. 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 |
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 |
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 |
专家在平行活动中审查了无障碍性的深度和广 度，利用了缔约国和幸存者在无障碍性方面的经验，并就执行《卡塔 赫 纳 行 动 计 划》中涉及无障碍性的内容交流了经验。 daccess-ods.un.org | At the parallel programme, experts reviewed the depth and breadth of what constitutes [...] accessibility, benefited from the [...] States’ and survivors’ experiences as concerns accessibility and exchanged experiences on the application of the Cartagena Action Plan [...]as concerns accessibility. daccess-ods.un.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 |
在为地雷受害者提供适当服务方面，塞尔维亚报告说， 塞尔维亚共和国已将该国所有幸存 者纳 入 了 国家各级医疗系统，为他们提供的服 [...] 务，包括急诊服务、治疗、理疗和康复，以及提供假肢和矫形器械等。 daccess-ods.un.org | With respect to the availability of and accessibility to appropriate [...] services for landmine victims, Serbia [...] reported that all survivors in the Republic [...]of Serbia are integrated within the country’s [...]health care system at all levels including in emergency medical care, treatment, physical therapy and rehabilitation, and supplying prosthetic and orthotic aids. daccess-ods.un.org |
小企业主以及 [...] 代表小企业主的全国性组织都应该为他们的公司 或 者 员工 争取税收上的优惠从而使研究生教育更优惠，更有吸引 [...] 力，也从而促进人才的开发以更好地发展小企业。 fgereport.org | Small business owners, and national organizations that [...] represent them, should pursue tax breaks for their firms [...]or their employees to make graduate [...]education more affordable and appealing and to promote the development of talent to fuel the small business enterprise. fgereport.org |
但实际上，决策者正在采纳一种标准的海洋保护区术语，其定义为“法律或其他有效方式予以保护 [...] 的任何具体海洋区域，按具体规则或准则规范管理相关活动，并保 护其范围内的部分及全部沿海和海洋环境。 fao.org | However, in practice, a standardized terminology is [...] emerging among policy-makers with MPAs being defined [...]as “any specific marine area which [...]has been reserved by law or other effective means and is governed by specific rules or guidelines to manage activities and protect part or the entire enclosed coastal and marine environment”. fao.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 |
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 |
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 |
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