| 单词 | 资本税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 资本税 noun —capital tax nSee also:资本 n—capital n • capitalist n • capitalism n • principal n 税 n—taxes n • duty n • toll n
|
州/市镇适用下 调后的资本税率。 gza.ch | A reduced capital tax on the cantonal/municipal tax level applies. gza.ch |
资本税 在计 算原则上以公司的净权益（即股本、资本公积、法定盈余公 积、其他盈余公积、留存收益）为基础。 gza.ch | The basis for the [...] calculation of capital tax is in principle the [...]company’s net equity (i.e., share capital, paid-in surplus, [...]legal reserves, other reserves, unappropriated retained earnings). gza.ch |
联邦政府不征收资本税。 gza.ch | On the federal level no capital tax is levied. gza.ch |
可适用下调后的资本税率。 gza.ch | Reduced capital tax rates are applicable. gza.ch |
各州的资本税税率不 同，具体税率还取决于公司的纳税身 份。 gza.ch | The tax rates vary from canton to canton and depend on the tax status of [...] the company. gza.ch |
第 23B 条规定了减免法。第 23B 条基于一般减免法，即住在国允许从本国居 民的收入税或资本税中扣除(“减免”)与另一国征收税额相等的金额。 daccess-ods.un.org | The credit method is dealt with in article 23 B. Article 23 B is based upon the ordinary credit method, which means that the State of residence allows [...] as a deduction [...] (“credit”) from its own tax on the income or capital of its resident an amount equal to the tax paid in the [...]other State. daccess-ods.un.org |
其它可报销支出包括午餐、每日团体交 通和非报销的资本税。 unesdoc.unesco.org | Other reimbursed expenses include midday meals, daily group transport and [...] non-reimbursable capital levy. unesdoc.unesco.org |
一些州甚至针对 资本税而抵 扣公司在该州的企业所得税。 gza.ch | Some cantons even provide for crediting the cantonal [...] corporate income tax against capital tax. gza.ch |
在州/市镇税制中，只有州税务部门征收年 度 资本税。 gza.ch | Only cantons levy an [...] annual capital tax on the cantonal or municipal tax level. gza.ch |
目的是通过简要强 [...] 调每一条款的范围提供其非正式摘要，同时注意《联合国示范公约》最新(2011 年)版本中条款正文或其评注有所更新的关键领域，并指出与其他主要税务示范 公约，即《经济合作与发展组织(经合组织)收入 和 资本税 务 示 范公约》2(下称 为《经合组织示范公约》)相应条款的有关区别。 daccess-ods.un.org | The aim, instead, is to provide informal summaries of each article by briefly highlighting its scope, noting key areas where the text of an article or the commentary upon it has been updated in the latest (2011) version of the United Nations Model Convention and pointing out relevant differences [...] from the [...] corresponding article of the Organization for Economic Cooperation and Development (OECD) Model Tax Convention on Income and Capital2 (hereinafter [...]referred to [...]as the OECD Model Convention), the other main model tax convention. daccess-ods.un.org |
此 外，2009年1月1日起取消资本税。 setupineurope.com | Moreover, capital duty was abolished with effect on 1 January 2009. setupineurope.com |
如果关联方债务超过了按照联邦税务局规定比例计算的水平， 那么超出部分将被重分类为权益并加计为 应 税资本 ， 以 缴纳州/ 市镇年度资本税，除 非公司能根据其具体情况证明将超出部分计 为债务更加合理。 gza.ch | Related-party debt exceeding the allowable debt as calculated according to the [...] percentages provided by [...] the Federal Tax Administration is reclassified as equity and added back to the taxable capital for purposes of the cantonal/municipal annual capital tax, unless it can [...]be proven that in this [...]particular case the debt terms applied are more appropriate. gza.ch |
因在计算其余收入(或资本)税额时考虑免税的收入 或资 本，纳税人可 能须为在住在国的收入(或资本)缴纳更高的边际税。 daccess-ods.un.org | Through the inclusion of exempted [...] income or capital when the remaining income (or capital) is calculated, the taxpayer may be subject to a higher marginal tax rate on the [...]income (or capital) in the State of residence. daccess-ods.un.org |
最后，他说，乌克兰已采取措施，除其他之外， 稳定经济增长，并成功开展了旨在扩大税基以及打 击逃税和非法资本流动的税务改革。 daccess-ods.un.org | Finally, he said that Ukraine had taken steps to, inter alia, stabilize economic growth [...] and had successfully [...] implemented a tax reform designed to broaden the tax base and combat tax evasion and illegal capital flows. daccess-ods.un.org |
在这 方面，各成员应定期向执行主任提供本国规章和措施方面的资料，并提供关于国 内可可消费的其他资料，包括本国税 收 和 关 税 方 面 的 资 料。 daccess-ods.un.org | In this regard, Members shall regularly provide the Executive Director with information on pertinent domestic [...] regulations and measures and with other information [...] concerning cocoa consumption, including domestic taxes and customs tariffs. daccess-ods.un.org |
会议注意到，为旅游 基础设施和活动进口的物资即使为消费品，也应受益于适用于进 口 资本 货 物 的同 等税收或关税豁免待遇。 daccess-ods.un.org | It was noted that imports for tourism infrastructure and activities – even if [...] these were consumables – should [...] benefit from the same tax and duty exemptions that were applied to imports of capital goods. daccess-ods.un.org |
地点的选择影响大概80%的投资和后续成本 （包括开发成本、运输成本、工人工 资 、税 金和能源消耗）。 paiz.gov.pl | The choice of location affects about 80% of the [...] investment and follow-up costs (including development costs, transport costs, wages, taxes and energy). paiz.gov.pl |
具体而言，在以下领域都宣布了方案和项目：投资促进、 征 税 和资 本市场 兼管、社会保护、适应和减缓气候变化、以及加强中小企业和私营部门 等。 daccess-ods.un.org | More specifically, programmes and projects [...] were announced in the [...] following areas: investment promotion, tax collection and capital market regulation, [...]social protection, [...]climate change adaptation and mitigation, and strengthening of micro, small and medium-size enterprises and the private sector, among others. daccess-ods.un.org |
因此，它们应当有权获得所有相关利益，另外可免除一些 资 本 收 益 税 、 资本 增值税、产业税、农业税、调节税、车辆税和流通税。 daccess-ods.un.org | Therefore, they shall be entitled to all the benefits thereupon, plus the some exemptions from capital yields tax, capital gains tax, industrial tax, agricultural tax, regulatory tax, vehicle tax and circulation tax. daccess-ods.un.org |
发言者 一致认为，提高透明度和改善国际税务合作将有助于应对国 内 税 收 减少 和 资本外 流问题。 daccess-ods.un.org | All speakers at the session agreed that greater [...] transparency and improved [...] international tax cooperation would help to counteract the erosion of domestic tax revenues and capital outflows. daccess-ods.un.org |
大体上，绿色增长的主要筹资来源包括私人 投 资 、 税 和 改变用途的补贴、发 行债券、现有资本绿色 化、国际合作和创新来源。 daccess-ods.un.org | In general, the main sources for [...] green-growth financing would include private investment, taxes and redirected subsidies, bond [...]issuances, greening [...]of existing capital, international cooperation and innovative sources. daccess-ods.un.org |
最不发达国家要制订鼓励国内储蓄和投资的适当框架， 包括可限制资本外逃 的稳定宏观经济政策、有关市场状况的可靠政府数据、健全 的信息披露方法、以及清晰有效的从商监管框架，以减少在申请商业执照、招聘 工人、获取许可和交缴税赋等 方面的非正规做法。 daccess-ods.un.org | LDCs need to set the right framework [...] to encourage domestic [...] savings and investment, including stable macroeconomic policies that limit capital flight, reliable government data on market conditions, sound information disclosure practices and clear and efficient regulatory frameworks for doing business that reduce informality, including getting a business licence, hiring workers, obtaining permits and paying taxes. 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 |
秘书处着重指出，南南贸易有潜力进一步自由化，对中间投入 征收的关税有可 能降低，需要正确处理非 关 税 措 施 ，需要一个健全的商业环境和 有效的政府，以营造有利的环境以提高本国公司对全球网络的吸引力，需要开发 人力资本，还 强调了运输和贸易便利化与全球供应链的相关性。 daccess-ods.un.org | The secretariat highlighted the potential for the further liberalization of [...] South–South trade and the [...] reduction of tariffs on intermediate inputs, the need to properly address non-tariff measures, the need for a sound business environment and an effective government to establish the enabling environment to make domestic firms more attractive to global networks, the necessity for human capital development, [...]and the relevance [...]of transport and trade facilitation to GSCs. daccess-ods.un.org |
讨论和评论主要围绕投资政策审查报告建议所涉六个主要方面进行：(a) 促 进越南经济的新领域尤其是服务部门的直接外资；(b) [...] 采用侵扰性较低的做法进行 投资管理，并减轻 管理负担； (c) [...] 大力处理持续增长面临的潜在制约因素，包括基 础设施和熟练工人的提供和质量问题；(d) 出于有效性和竞争力的原因，确保商业 性国有企业和私营公司获得公正 和公平的待遇；(e) 简化税制，在成本效益分析基 础上审查对投资实行的财 政奖励办法；(f) 吸收最近通过的改革举措，并确保这些 举措在越南 64 省都能得到一致的实施。 daccess-ods.un.org | Discussion and comments revolved mainly around the six main areas of recommendations of the IPR: (a) promoting FDI in new areas of Viet Nam’s economy, particularly the services sectors; (b) adopting a less intrusive approach to investment regulation and reducing the administrative burden; (c) forcefully addressing potential constraints to sustained growth, including the availability and quality of infrastructure and skilled workers; (d) ensuring a fair and equitable treatment between commercially-oriented State-owned enterprises [...] and private [...] companies, for reasons of effectiveness and competitiveness; (e) simplifying the tax system and reviewing fiscal incentives to investment based on a cost/benefit [...]analysis; and [...](f) absorbing the reforms recently adopted and ensuring their coherent application throughout Viet Nam’s 64 provinces. daccess-ods.un.org |
其他一些选择涉及各种管制手段，诸如征收一种减缓证券组合 投资流入波动的国际税（托宾税）， 对 资本 流 入进行管制（如智利的无息准 备金政策，要求流入资本需存入中央银行一年时间，而且不支付利息），或 者对证券组合资本流出实行定量管制 — 目前正在对这些选择进行探讨。 daccess-ods.un.org | Other options [...] involve various types of controls, such as an international tax to moderate the volatility of portfolio inflows (the “Tobin Tax”), controls [...]on inflows (Chile’s Encaje, [...]a one-year, non-interest-paying payment with the central bank), or quantitative controls on portfolio outflows — all are under discussion. daccess-ods.un.org |
此外，财务处将继续管理维和资金的投资 及 资 金 流 动；每月给外地行动汇款；向 国际征聘工作人员支付工资(包括 教育补助金)；印发给派往执行外地行动的缴付 美国税的工作人员的偿还收入税款的 支票；处理对银行账户签字人名单的修正； 提供关于使用各种银行系统的技术支持和指导。 daccess-ods.un.org | In addition, the Treasury will [...] continue to manage the [...] investments and liquidity of peacekeeping funds; execute monthly remittances to field operations; execute payroll payments (including education grants) to internationally recruited staff members; print and distribute cheques for the reimbursement of income tax to United States tax-paying staff [...]members assigned to field [...]operations; process the amendment to the bank account signatory panels; and provide technical support and guidance on the use of various banking systems. daccess-ods.un.org |
其他与会者建议关注的优先领域包括：气候变化、防灾备灾、通 过 资 源 可持续 管理减少生物多样性的损失、可再生能源、国家科学与技术战略的制定、促进地方 和 本 地 知 识系 统，以及改进科学家与决策者的联系。 unesdoc.unesco.org | Other suggested areas of priority attention included: climate change, [...] disaster prevention and [...] preparedness, minimizing biodiversity loss through sustainable management of resources, renewable energies, the formulation of national strategies in science and [...]technology, the promotion [...]of local and indigenous knowledge systems as well as improving the links between scientists and decision-makers. unesdoc.unesco.org |
预算文 件第 29C.35 段列出这一构成部分下将交付的产出，其中包括：提供范围广泛的 旨在建立和维持本组织 领导及管理能力的培训方案；增进方案管理人员和负有行 政管理职责的工作人员的人力和财政 资 源 管 理专门知识；提高秘书处工作人员的 信息技术技能；建立和强化语文能力；支持职业发展和提高实务技能。 daccess-ods.un.org | The outputs to be delivered under this component are set out in paragraph 29C.35 of the budget document, and include the provision of a wide array [...] of training [...] programmes designed to build and sustain the Organization’s leadership and managerial capacity; improve the human and financial resources management expertise of programme [...]managers and staff with [...]administrative responsibilities; upgrade the information technology skills of Secretariat staff; build and strengthen linguistic capabilities; and support career development and upgrade substantive skills. daccess-ods.un.org |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。