| 单词 | 边际税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 边际税 noun —marginal tax nSee also:边际—limit • bound 边际 n—boundary n 边—border • margin • simultaneously • suffix of a noun of locality 税 n—taxes n • toll n • duty n
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结 果酬金成为法官年收入的一部分，需按本 国 边际税 率 (通 常远高于工作人员薪金 税)纳税。 daccess-ods.un.org | It thus becomes part of the judges’ annual income, [...] subject to marginal (usually much higher) taxation in their home [...]countries. daccess-ods.un.org |
例如，收入最高者的边际税 率长期以来呈下降趋势。 daccess-ods.un.org | For example, marginal taxes on the richest [...] have declined over time. daccess-ods.un.org |
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 |
五个国家分别详细阐述了本国的活动及其参与双边和 多 边 国 际税 务 合 作的 情况。 daccess-ods.un.org | Five countries described in detail their [...] respective national activities and [...] their involvement in international tax cooperation on the bilateral and multilateral basis. 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 |
因此，虽然《联合国示范公约》中没有提及“交付”，但是各国缔结 双 边税 务条 约时，不妨考虑这两种观点，以便确定使用任一方式的 实 际 效 果。 daccess-ods.un.org | Therefore, although the reference to “delivery” is absent from the UN Model, countries may wish to consider [...] both points of view when entering into bilateral tax treaties, for the purpose of determining the practical results of utilizing either approach. [...] daccess-ods.un.org |
9.33 专家委员会的任务是：(a) 审查并根据需要更新《联合国发达国家和发展中国家双重征税示范 公约》和《发达国家和发展中国家双 边税 务 条 约谈判手册》；(b) 提供对话框架，以加强和促 进各国税务部门的国际税务合作；(c) 审议新问题和正在形成的问题可能对 国 际税 务 合 作产生 的影响，并拟订评价、评论意见和适当的建议；(d) 就发展中国家和经济转型期国家的能力建 设和向其提供技术援助提出建议；(e) 特别关注发展中国家和经济转型期国家处理上述各项问 题。 daccess-ods.un.org | 9.33 The Committee of Experts is mandated to (a) keep under review and update as necessary the United Nations Model Double Taxation Convention between Developed and Developing [...] Countries and the Manual for [...] the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries; (b) provide a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities; (c) consider how new and emerging issues could affect international cooperation in tax matters and develop [...]assessments, commentaries [...]and appropriate recommendations; (d) make recommendations on capacity-building and the provision of technical assistance to developing countries and countries with economies in transition; and (e) give special attention to developing countries and countries with economies in transition in dealing with all the above issues. daccess-ods.un.org |
(b) 经济事务干事(P-4)：负责监测国际税 务 领 域的发展，确定委员会关注 的经常性问题和新问题，为委员会审议的分析报告提供投入，组织专家小组会 议以筹备委员会一年两次的会议，为委员会及其小组委员会和工作组提供实质 性支持，设计和监测与委员会任务有关的技术合作项目，为发展中国家税务管 理人员举办关于《发展中国家与发达国家间 双 边税 务 条约谈判手册》、《联合国 发达国家和发展中国家双重征税示范公约》及其执行以及其他有关事项的培训 研讨会。 daccess-ods.un.org | (b) Economic Affairs Officer (P-4): responsible [...] for monitoring [...] developments in the area of international taxation, identifying recurrent and emerging issues of concern to the committee, drafting inputs to analytical reports for consideration by the committee, organizing expert group meetings in preparation for the biannual sessions of the committee, providing substantive support to the committee, its subcommittees and working groups, designing and monitoring technical cooperation projects related to the committee mandate, conducting training seminars for tax administrators in developing countries on the Manual for the Negotiation of Bilateral Tax Treaties between Developed [...]and Developing [...]Countries, on the United Nations Model Double Taxation Convention between Developed and Developing Countries and its implementation, and on other related matters daccess-ods.un.org |
关于工作组的报告第 70(12)段所载的建议，良心与和平税国 际 组 织 注意 到 采取了第一步 措 施 ， 编写立法允许依良心 [...] 拒 服 兵役者不带 武 器 服 役 。 daccess-ods.un.org | With reference to recommendations contained in paragraph 70 (12) of [...] the report of the working group, [...] Conscience and Peace Tax International (CPTI) noted, [...]as a first step the preparation of [...]the legislation allowing conscientious objectors to perform unarmed military service. daccess-ods.un.org |
9.34 理事会第 2006/48 号决议注意到设立了关于实质性问题的四个小组委员会，即条约滥用、税债追收 互助、常设机构的定义和信息交换小组委员会，以及关于 国 际税 务 仲 裁和《发达国家与发展中国家 双边税务条 约谈判手册》的两个工作组。 daccess-ods.un.org | 9.34 By its resolution 2006/48, the Council noted the creation of four subcommittees on substantive matters (treaty abuses, mutual assistance in collecting tax debts, definition of permanent establishment and exchange of [...] information); and two [...] working groups (international tax arbitration and the Manual for the Negotiation of Bilateral Tax Treaties between [...]Developed and Developing Countries). daccess-ods.un.org |
考虑到《公约》的有关规定，并进一步认识到第三条第5 款所体现的原 则，缔约方在谋求实现《公约》目标和执行《公约》时，不得对从缔约方进 口的货物和服务采取任何构成任意或不合理的歧视或对 国 际 贸 易 的变相限制 手段的措施，尤其是单边财税和非财 税边 境 措 施。 daccess-ods.un.org | That, taking into account the relevant provisions of the Convention and further recognizing the principle enshrined in Article 3, paragraph 5, Parties in the pursuit of the objective and implementation of the Convention, shall not resort to any measures, in particular unilateral fiscal or non-fiscal measures applied on the border, against goods and services imported from Parties, that constitute a means of arbitrary or unjustified discrimination or a disguised restriction on international trade. daccess-ods.un.org |
我们认为应尽快审查现有国 际财务报告标准，改善国际税务合 作，加强并改善信息交流的形式，主要是各辖 区之间的多边“自动”信息交流。 daccess-ods.un.org | We urge a review [...] of the existing international financial reporting standards, improvement of international tax cooperation, and stronger and better forms of information exchange, notably “automatic” information exchange between jurisdictions on a multilateral basis. daccess-ods.un.org |
咨询委员会获悉，任职者将负责与包 括以下各方的各办公室和实体进行协调和联络：信息和通信技术厅，以解决与系 统托管有关的问题；供应商，涉及技术事项和设备升级；安全和安保部，涉及周 边安全 进出管制；“团结”项目工作队，涉及人力资源数据和资产管理； 国 际刑 事警察组织(国际刑警 组织)，涉及丢失或被盗的旅行证件数据库；以及国际民用 航空组织。 daccess-ods.un.org | The Advisory Committee was informed that the incumbent would be responsible for coordinating and liaising with various offices and entities, including with the Office of Information and Communications Technology to address issues related to the hosting of the system; the vendor in relation to the technical matters and upgrading of equipment; the [...] Department of Safety [...] and Security for perimeter security access control; the Umoja project team for human resources data and asset management; the International Criminal Police Organization [...](INTERPOL) [...]for a lost or stolen travel document database; and the International Civil Aviation Organization. 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 |
所涉提案包括设置：(a) 第 35 款下的 13 个安全和安保员额，包括在日内瓦的 5 个一般事务(其他职等)员额，以落实一个必要的警犬股并领导危机管理培训，以及在亚 的斯亚贝巴的 8 个一般事务(当地职等)员额，以支持安保控制中心；(b) 第 24 款下的 4 个 [...] 一般事务(其他职等)员额，为人权理事会和包括强迫失踪问题委员会和防范酷刑和其他残 忍、不人道或有辱人格待遇或处罚小组委员会在内的各条约机构提供行政和文书支助；(c) 2 个一般事务(其他职等)员额，以支持国际法院；以及(d) [...] 在联合国停战监督组织的 2 个一 般事务(当地职等)员额，以提供跨国 际边 界 运 输服务。 daccess-ods.un.org | These include proposals for the establishment of (a) 13 Safety and Security posts under section 35, comprised of 5 General Service (Other level) posts in Geneva to implement a necessary canine unit and lead crisis management training, and 8 General Service (Local level) posts in Addis Ababa to support the security control centres, (b) 4 General Service (Other level) posts under section 24 to provide administrative and clerical support to the Human Rights Council and the treaty bodies, including the Committee on Enforced Disappearances and the Subcommittee on Prevention of Torture and Other Cruel, Inhuman or Degrading Treatment, (c) 2 General Service (Other level) posts to support the International Court of Justice [...] and (d) 2 General Service (Local level) posts in UNTSO to provide [...] transportation services across international borders. daccess-ods.un.org |
接受非洲联盟高级别执行小组的整个地图，但对一段 国 际边 界 线 有异 议，该段边界线涉及阿拉伯河以南 14 英里地区。 daccess-ods.un.org | The whole map of the African Union High-level [...] Implementation Panel is accepted with [...] one exception in the international border-line, and that [...]is the portion regarding the area [...]of 14 miles south of Bahr el Arab. daccess-ods.un.org |
委员会的作用从本质上看不是多边税 务 合 作作用，虽然其工作方案与基金组 织和世界银行的工作方案存在重叠是毫无疑问的，不过，经常提出的问题是联合 国与经合组织的工作是否可能重复。 daccess-ods.un.org | While there is no question with regard to overlap of the work programme of the Committee with those of IMF and the World Bank, the role of which is not essentially one of multilateral tax cooperation, the question is often raised about possible duplication between the work done at the United Nations and OECD. daccess-ods.un.org |
讨论结果是(考 虑到示范公约旨在提供备选方案，以及选择方案或至少理解采用或不采用不同办 法的后果所需要的信息)支持承认存在意见分歧，同时注意到有约束力的强制仲 [...] 裁支持方和反对方提出的某些问题，并提供二个备选案文，供在 双 边税 务 条 约中 使用。 daccess-ods.un.org | The outcome (in the context of a convention model that offers options, and the information necessary to choose between them, or at least to understand the consequences of the different paths taken or not taken) espoused recognizing the differences of opinion, noting some of the issues raised by proponents and [...] opponents of mandatory binding arbitration, and then providing two alternative [...] articles for use in bilateral tax treaties. daccess-ods.un.org |
例如，经合组织与发展中 国家和新兴经济体合作，并通过其多 边税 务 中心(在奥地利、匈牙利、墨西哥、 大韩民国和土耳其)举办培训课程。 daccess-ods.un.org | For example, the OECD organizes training [...] courses through its multilateral tax centres (in Austria, [...]Hungary, Mexico, the Republic of [...]Korea and Turkey) and in partnership with developing and emerging economies. daccess-ods.un.org |
反对将委员会改为政府间机构的那些国家共同阐述了以下两个理由：(a) 有 可能重复活跃在国际税务合 作领域的其他国际组织的工作，以及因此有可能在国 际税务领 域制订多重和不一致的国际标准；(b) 所需资源增加，可能使各国政府 目前为国际税务问 题分配的本已有限的资源分散。 daccess-ods.un.org | Countries that objected to the conversion of the Committee to an intergovernmental body commonly cited the following two reasons: (a) the danger [...] of duplication of [...] work of other international organizations active in the area of international tax cooperation and the resulting danger of establishment of multiple and inconsistent international standards in the area of international taxation; and (b) additional resource requirements with the risk of fragmenting the already limited resources currently allocated by Governments to international tax issues. daccess-ods.un.org |
在实际工作 中，委员会倚重其小组委员会，在更新联合国税务示范公约、修 订《发展中国家与发达国家双边税务 条 约谈判手册》、草拟一份转让定价实用手 册、以及其他领域的工作方面尤为如此。 daccess-ods.un.org | In practice, the Committee has relied heavily on its subcommittees, especially [...] in relation [...] to updating the United Nations Model Tax Convention, the revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developing and Developed [...]Countries, [...]the drafting of the Practical Manual on Transfer Pricing, as well as in its work in other areas. daccess-ods.un.org |
因此，鉴于持续承担的繁重工作量和预期的 国际边界问 题，提议续设边界分析员(P-3)临时一般人员职位，以便通过提供中 [...] 立的技术专长，及时应对边界危机并预防边界冲突。 daccess-ods.un.org | Accordingly, and in the light of a continued heavy [...] workload and anticipated international boundary issues, it [...]is proposed that the general temporary [...]assistance position of Boundary Analyst (P-3) be continued to respond immediately to boundary crises and prevent border conflicts by providing impartial technical expertise. daccess-ods.un.org |
安全理事会将通过的关于停止对加沙的侵略和 战争的决议必须重申，必须在真正和有效的 国 际监 督下继续推动政治进程，以确保将在 1967 年边界内 建立以圣城为首都的独立巴勒斯坦国，根据 1948 年大会第 194(III)号决议找到巴勒斯坦难民问题 的公正和商定解决办法，并释放所有被关押者和囚 犯。 daccess-ods.un.org | The resolution to be adopted by the Security Council on the cessation of aggression and war against Gaza must reiterate the need for the political [...] process to continue under [...] genuine and effective international supervision in order to ensure that an independent Palestinian State will be created within the 1967 borders and with Al-Quds [...]Al-Sharif as its capital; [...]that a just and agreed solution will be found to the issue of Palestinian refugees in accordance with General Assembly resolution 194 (III) of 1948; and that all detainees and prisoners will be released. daccess-ods.un.org |
该报告由南非MSA集团（以下称“MSA”）和有资格人士Swinden Geoscience Consultants Ltd的Scott Swinden博士独立完成，目前双方共同确定将1.0% TREO作为该矿产资源量评估的适度基本 边际 品 位。 tipschina.gov.cn | The Report was independently prepared by The MSA Group of South Africa ("MSA") and Dr. Scott Swinden of Swinden Geoscience Consultants Ltd, the "Qualified Person" (QP), who together have currently identifed 1.0% TREO as an appropriate base case cut-off grade for the mineral resource estimate. tipschina.gov.cn |
根据在刑事和民事案件中进行司法互助的双边和多边条约，通过司法机构之 间的交流和联系、讲习班和分享经验会议，在 国 际边 境 管制和检查等司法领域加 强了与不同国家的合作，同时采取了立法措施和实际措施，防止包括恐怖分子在 [...] 内的罪犯出入境，并对逮捕的罪犯进行严格的刑事处罚。 daccess-ods.un.org | In accordance with bilateral and multilateral treaties on rendering mutual judicial assistance in criminal and civil cases, cooperation with different [...] countries is strengthened in [...] judicial field such as international border control and inspection [...]through the exchange and [...]contact among judicial authorities, workshops and experience-sharing meetings, and at the same time legislative and practical measures are adopted to prevent illegal entry and exit of criminals including terrorists and to impose stringent criminal penalties on the criminals apprehended. daccess-ods.un.org |
由于这些原因，联合国秘书处经常被要求参与其他论坛的工作，诸如 20 国集团、经合组织为税收目的交流信息全球论坛、经合组织税务与发展问题非 正式工作队、国际税务对 话、德国政府的 国 际税 务 契 约、亚洲开发银行研究所和 其他论坛。 daccess-ods.un.org | For those reasons, the United Nations Secretariat is often asked to participate in the work of other forums, such as the Group of 20, the OECD Global Forum on Exchange of Information for Tax Purposes, the OECD Informal [...] Task Force on Tax and [...] Development, the International Tax Dialogue, the German Government’s International Tax Compact, the [...]Asian Development Bank Institute, and others. daccess-ods.un.org |
(b) 决定在经济及社会理事会与布雷顿森林机构、世界贸易组织及联合国贸 易和发展会议举行高级别特别会议的同时，于 2012 年举行为期一天的会议，以 审议国际税务合 作问题，包括促进这种合作的体制安排。 daccess-ods.un.org | (b) Decided to hold a one-day meeting in 2012, in conjunction with the special high-level meeting of the Economic and Social Council with the Bretton Woods institutions, the World Trade Organization and the United Nations [...] Conference on Trade and [...] Development to consider international cooperation in tax matters, including [...]institutional arrangements to promote such cooperation. daccess-ods.un.org |
对转让股 份所得收益优惠征税，这有助于鼓励股份投资、促进外国直接投资和证券投 [...] 资，从而推动国家工业化的发展，因此各国不妨考虑在双边谈判期间讨论此 事，并在双边税务条 约中做出必要的规定。 daccess-ods.un.org | Since the gains arising on alienation of shares being taxed in a concessionary manner is likely to encourage investment in shares, promote foreign direct investment and portfolio investment, and thereby give impetus to the industrialization of the country, countries may [...] consider discussing this matter during bilateral negotiations and making necessary [...] provision in the bilateral tax treaties. daccess-ods.un.org |
确认能力建设工作对使发展中国家能够充分利用委员会的各项产出来说是 至关重要的，比如 2011 年最新联合国税务示范公约、《发达国家与发展中国家间 双边税务条 约谈判手册》以及即将出版的《转让定价实用手册》。 daccess-ods.un.org | It was recognized that capacity-building work was critical to enabling developing countries to take advantage of the Committee’s outputs, such as the 2011 [...] update of the United [...] Nations Model Tax Convention, the Manual for the Negotiation of Bilateral Tax Treaties between [...]Developing and Developed [...]Countries and the forthcoming Practical Manual on Transfer Pricing. daccess-ods.un.org |
如果委员会与经社理事会有着更强有力的关系，也会使其联合国 税务示范公约、《双边税务条 约谈判手册》和即将推出的《转让定价实用手册》 等产出具有更多权威。 daccess-ods.un.org | A stronger relationship between the Committee and the Council would give more authority to the Committee’s outputs, [...] including the United [...] Nations Model Tax Convention, the Manual for the Negotiation of Bilateral Tax Treaties between [...]Developing and Developed [...]Countries and the forthcoming Practical Manual on Transfer Pricing. daccess-ods.un.org |
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