| 单词 | 课税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 课税 noun —taxation n课税 adjective —taxable adjSee also:课—tax • levy • form of divination 课 n—subject n • course n • class n • lesson 税 n—taxes n • duty n • toll n 税—duties
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波兰的立法者从课税对象 中排除了一些收入 和成本，因此它们在计算利润的时候不能被 考虑进去。 paiz.gov.pl | The Polish legislator excluded some income [...] and costs from the taxation subject; therefore [...]they cannot be taken into consideration by calculating the profit. paiz.gov.pl |
对二氧化碳这一与 能源有关的最重要温室气体课税是解 决外差因素问题的另一个具有经济效益的 [...] 手段。 daccess-ods.un.org | A tax on the most important energy-related [...] greenhouse gas, carbon dioxide, would be another economically efficient means of addressing externalities. daccess-ods.un.org |
苏丹政府保证石油产品在不受阻碍、 不 课税 、 不征收国家费、路费或任 何其他适用捐税的情况下，安全运往南苏丹边境。 daccess-ods.un.org | The Government of Sudan shall guarantee the security of the products [...] to pass to the border of South Sudan [...] without hindrance, taxation, state fees, road [...]fees or any other applicable imposts. daccess-ods.un.org |
在政府控制的南部，对这一行业课税 很 重，正式税收(财政)和预算外(准 财政)税收。 daccess-ods.un.org | In the Government-controlled south, the industry is heavily taxed through official (fiscal) and extrabudgetary (parafiscal) taxes. daccess-ods.un.org |
它包括检查和验证 生产日志、产品与原料之间的生产比率、进口配额及数量 、 课税 记 录 以及其他有关文件等 记录。 multilateralfund.org | It includes the checking and validation of records such as production logs, production ratios between product and its feedstock, quotas and quantity of imports, excise records and other related documents. multilateralfund.org |
然而，当瑞士作为一个看守政府时却实 行课 税，后 来，联邦政府接管德国驻旧金山总领事馆的馆舍。 daccess-ods.un.org | Taxes were levied, however, when Switzerland, [...] as a caretaker, and, later on, the federal Government took over the premises [...]of the German Consulate General in San Francisco. 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 |
如以往报告所述(见A/AC.109/2008/16,第 [...] 34 段)，领土境内个人居民按其全 球收入，包括从所有来源得到的收入 课税。 daccess-ods.un.org | As previously reported (see A/AC.109/2008/16, para. 34), individual residents in [...] the Territory are taxed on their worldwide [...]income, from all sources. daccess-ods.un.org |
根据第 [...] 14(1)(b)条，来源国对专业及其他服务收 入 课税 的门槛是任何 12 个月期间在来源国存在了 [...]183 天或更长时间。 daccess-ods.un.org | Under article 14 (1) (b), the threshold [...] for source-country taxation of income from professional [...]and other services is presence [...]in the source country for 183 days or more in any 12-month period. 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 |
作为交 换，Mugasa [...] 中校与恩塔甘达将军分享对公园的木炭和木材生产非 法 课税 的 收 益，反 叛者在靠近前全国保卫人民大会阵地的 [...]4 个公园入口处向每个人收取 50 美分。 daccess-ods.un.org | Ntaganda [...] from the illegal taxation of charcoal and [...]wood production in the park, where the rebels demanded 50 cents per person [...]at four entry points into the park, adjacent to ex-CNDP positions. daccess-ods.un.org |
可在塞族共和国不断挑战间接课税制 度 和国家对其拥有的权限的背景下解读 这些要求。 daccess-ods.un.org | Those claims can be read in the context of [...] the continued challenges of the Republika [...] Srpska to the indirect taxation system and the competence [...]of the State for it. daccess-ods.un.org |
全球经济的一些重要部门虽然制造了外差因素，其中包括国际海运和空 运部门燃烧矿物燃料产生的排放，但目前并未对它 们 课税。 daccess-ods.un.org | A number of important sectors of the global economy are currently untaxed, despite the externalities they generate; these include emissions from fossil fuel combustion in the international maritime and aviation sectors. 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 |
这是香港签订的第26份和第27份全面性避免双 重 课税 协 定。 chi.mazars.cn | They are the 26th and 27th CDTAs concluded by Hong Kong. mazars.cn |
香港已经分别在2012年11月11日和2013年1月14日与加拿大和意大利签订了两项全面性避免双 重 课税 协 定 （‟CDTAs”）。 chi.mazars.cn | Hong Kong has signed two [...] comprehensive double taxation agreements (“CDTAs”) [...]with Canada and Italy on 11 November 2012 and 14 January 2013. mazars.cn |
因此，如 果可根据第 21(3)条对技术服务的收入课税，可 取的做法是把来源国对此种收入 所课税率限制在一个固定的百分比或一个由当事方谈判达成的百分比。 daccess-ods.un.org | Accordingly, if income from technical services is taxable under [...] article 21 (3), it [...] may be desirable to limit any source-country tax on such income to a fixed percentage or a percentage [...]to be negotiated by the parties. daccess-ods.un.org |
税务局因此根据工作收入的法律定义，设 法将第三者赏给赌场雇员的小费列为一项 可 课税 的 收 入项目。 daccess-ods.un.org | The tax authorities therefore attempted, based on the legal definition of earned income, to include as part of taxable income tips paid by third parties to staff working in casinos. daccess-ods.un.org |
薪酬”包括基本工资或费用，保证和/或预期的奖金和佣金收入，津贴，促使支付，公司汽车的利益和所有其他款项及 应 课税 （ 及 （如适用） 非 课税 ） 应付或应收之酬金申请人或代表客户提供的服务。 zh-cn.recruiterz.co.uk | Remuneration" includes base salary or fees, guaranteed and/or anticipated bonus and commission earnings, allowances, inducement payments, the benefit of a company car and all other payments and taxable (and where applicable non-taxable) emoluments payable or receivable by the Applicant for services rendered to or on behalf of the Client. recruiterz.co.uk |
最重要的地方税是房地产税, [...] 适用于由一块建筑物使用面积, 土地面积或建物 价值 (2%)所构成的课税基础。 businessinmalopolska.com | The most significant local tax is the real property tax, which [...] is applied to the tax basis constituting [...]an area of a building, land area or the value of a structure (2%). businessinmalopolska.com |
g 另一方面，如果技术及其他服务的收入被 认为是营业利润或专业或独立服务收入，则这个问题已在第 7 或第 14 条中得到 [...] 处理，而且即使此种收入出现在来源国，该国也不可对 其 课税。 daccess-ods.un.org | Apparently, this represents the position of Brazil.gOn the other hand, if income from technical and other services is considered to be business profits or income from professional or independent [...] services, it is dealt with in article 7 or article 14 [...] and is not taxable by the source [...]country even if it arises in that country. 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 |
此外，对所有注册公司、建屋互助 会或人员团体支付的应课税收入征税。 daccess-ods.un.org | Tax is also levied on the chargeable [...] income paid by any incorporated company, building society or body of persons. daccess-ods.un.org |
在个人或公司分取红利（股息）的情况下， 由于所谓的“许可应得费用”（例如贷款利 息、许可费、版税、机器租赁费等等）和无 [...] 形服务（例如管理、咨询服务或市场研究） 产生的非居民收入，收入作为课税对 象 ，而 不是利润。 paiz.gov.pl | 93 In case of a share in an individual or corporate entity’s profit (dividends), non-resident incomes due to so-called licence dues (i.e. loan interests, licence fees, royalties, rent for machines etc.) and intangible services (such as [...] management and advisory services or market research), the income is [...] considered as the taxation subject, not the profit. paiz.gov.pl |
因此，对街头音乐演奏者的收入不 课税， 因 为这种收入不稳定，而且完全由赏金组成。 daccess-ods.un.org | There was thus no need to tax the very variable [...] income of street musicians, which consisted solely of such gratuities. daccess-ods.un.org |
然而，意大利与转让人所属的居民国家存在双 重 课税 协 定载有与《OECD 模范公约》第 13 条类似的 [...] 条文（大多数意大利税收协已定采用），一般不会对于这意大利出售动产所获得的资本收益征税。 vasapolli.it | However, a double taxation treaty between Italy [...] and the transferor's country of residence, containing a provision similar [...]to Art. 13 of the OECD Model Convention (adopted in most of the tax treaties concluded by Italy), generally prevents capital gains on the sale of movable property from being taxed in Italy. vasapolli.it |
现 有 的 市 政 上 诉 委 员 会 及 区 域 市 政 上 诉 委 员 会 将 由 市 政 服 务 上 诉 委 员 会 取 代 。 该 委 员 会 将 就 根 据 《 公 众 卫 生 及 市 政 条 例 》 (第 132章 )、 《 公 众 娱 乐 场 所 条 例 》 (第 172章 )和 《 应 课 税 品 (酒 类 )规 例 》 (第 109章 ， 附 属 法 例 ) 作 出 的 决 定 而 提 出 的 上 诉 ， 以 及 就 上 文 第 14(e)段 提 及 新 设 的 牌 照 上 诉 委 员 会 作 出 的 决 定 而 提 出 的 上 诉 ， 进 行 聆 讯 。 cmab.gov.hk | The existing Urban Services Appeals Board and the Regional Services Appeals Board are replaced by a Municipal Services Appeals Board which will hear appeals from decisions made under the Public Health and Municipal Services Ordinance (Chapter 132), Places of Public Entertainment Ordinance (Chapter 172) and Dutiable Commodities (Liquor Licensing) Regulations (Chapter 109, sub. leg.) and from decisions of the newly established Licensing Appeals Board mentioned in paragraph 14(e) above. cmab.gov.hk |
例如，缺乏资源和负担得起的低碳技术的国家，与有 能力支持企业实现减轻气候变化目标的国家相比，处于不利的竞争地位，因为后 [...] 者可以根据含碳量多少对来自未采取类似减轻气候变化措施的国家的进口产品 课税。 daccess-ods.un.org | For instance, countries lacking resources and affordable access to carbon-efficient technologies possess a competitive disadvantage compared with those that are able to support industries in meeting climate change mitigation targets, inter alia, through [...] duties levied on the basis of the carbon content of [...] products imported from countries [...]not undertaking comparable mitigation efforts. daccess-ods.un.org |
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