| 单词 | 遗产税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 遗产税 noun —estate duty nSee also:遗产 n—heritage n • estate n 遗产—bequest 遗—sth lost • leave behind • omit • bequeath • involuntary discharge (of urine etc) 税 n—taxes n • duty n • toll n
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目前，领土政府不征收公司或个人所得税，也 不征收资本利得税或遗产税。 daccess-ods.un.org | Currently, the territorial [...] Government levies no taxes on corporate or personal income, capital gains or inheritance. daccess-ods.un.org |
所有州都不 对配偶征收遗产税或赠 与税，多数州亦对直系继承人免征这种 税款。 gza.ch | In all cantons, spouses are exempt [...] from inheritance and gift taxes; most cantons [...]also exempt direct descendants. gza.ch |
管理国称，领土政府不征收公司或个人所得税，也不征收资本利 得 税 或 遗产 税，而 且特克斯和凯科斯群岛没有销售税。 daccess-ods.un.org | According to the administering [...] Power, the territorial [...] Government levies no taxes on corporate or personal income, capital gains or inheritance, and there is no sales tax in the Turks [...]and Caicos Islands. daccess-ods.un.org |
除了针对直接所得税的税收协定外，瑞士还 在 遗产税 和 房 地产 税领域签署了一些税务协定。 gza.ch | Apart from the tax treaties covering direct income taxes, Switzerland also concluded a few tax treaties in [...] the area of inheritance and estate tax. gza.ch |
立法者针对遗产税和捐 赠税给予了一些豁 免，例如 paiz.gov.pl | As a rule, the further relation between [...] these, the higher the applicable tax rate. paiz.gov.pl |
比如，以下事项属于议会职权范围：个人的地位和 能力、权利、自由和保障、犯罪、刑罚和保安措施的界定、刑事诉讼程序、纪律 措施和轻罪的总体框架、社会保障和国家卫生服务的基本法律框架、保护自然和 文化遗产、税收和 财政事项、货币制度、法院的组织与管辖权以及地方法官和非 司法冲突解决实体的地位、市政当局的地位、公民保障、基本法律框架和公共行 政的民事责任(《宪法》第 165 条)。 daccess-ods.un.org | protection of nature and cultural heritage; taxes and fiscal matters; monetary system; organisation and competence of courts and status of magistrates and non judicial conflict settlement entities; status of municipal authorities; guarantees of citizens, basic legal framework and civil responsibility of Public Administration (Art. 165 CRP). daccess-ods.un.org |
要培养一个更有活力更能创新，并催生未来具有全球竞争性大企业的中小企业部门就要去除一些不利于经济增长的因素，比如对家族企业 的 遗产税 豁 免——这鼓励了企业持有者保持其企业的小规模。 project-syndicate.org | Fostering a more dynamic, innovative SME sector that will produce tomorrow’s globally competitive large companies [...] requires removing disincentives to growth, [...] such as the inheritance-tax exemption for family-owned [...]businesses, which rewards owners [...]for keeping their businesses small. project-syndicate.org |
这种佐证可包括索赔人提供的证明文 件，如纳税记录、合同、遗产证明 、工资单、银行对账单或作废的支票。 daccess-ods.un.org | Such corroboration might include supporting [...] documentation provided by [...] claimants, for example tax records, contracts, certificates of legacy, pay slips, [...]bank statements or cancelled cheques. daccess-ods.un.org |
某些收入依法不必纳税，如遗产、赠 与、婚姻产权以及私人 或公共机构提供的补助等。 gza.ch | Certain types of [...] income such as inheritance, gift and matrimonial [...]property rights, subsidies paid from private or public [...]sources, etc., are by law excluded from taxation. gza.ch |
我们强烈支持秘书长吁请科索沃和塞尔维亚双 [...] 方撂置地位问题的争议，而就惠及所有族群的文 化遗 产、能源、关税和司法方面的广泛问题寻求更大的务 实合作。 daccess-ods.un.org | We strongly support the Secretary-General’s call for both Kosovo and Serbia to put status issues aside and pursue greater practical [...] cooperation, to the benefit of all communities, on a wide range of [...] issues such as cultural heritage, energy, customs and justice. daccess-ods.un.org |
另外，大会第六十六届会议就中美洲的可持续旅游业和可持续发展举行了第 一次讨论，并确认考虑到已宣布 2012 年为中美洲可持续旅游年，有必要特别是 [...] 通过消费可持续旅游产品与服务来推动发展可持续旅游业，加强生态旅游业的发 [...] 展，同时应保持土著和地方社区文化和环境的完整性，加大对生态敏感地区和自 然遗产的保 护力度，此外还需要推动发展可持续旅游业和能力建设，为此要考虑 [...] 到应对气候变化挑战和遏止生物多样性丧失等方面的需要(第 66/196 号决议)。 daccess-ods.un.org | Also at its sixty-sixth session, the General Assembly held its first discussion on sustainable tourism and sustainable development in Central America and recognized the need to promote the development of sustainable tourism, in particular through the consumption of sustainable tourism products and services, and to strengthen the development of ecotourism, taking into account the declaration of 2012 as the Year of Sustainable Tourism in Central America, while maintaining the culture and environmental integrity of indigenous and local communities and enhancing the [...] protection of ecologically sensitive [...] areas and the natural heritage, and to promote the [...]development of sustainable tourism [...]and capacity-building, taking into account the need to address, inter alia, the challenges of climate change and the need to halt the loss of biodiversity (resolution 66/196). daccess-ods.un.org |
又如，尽管老挝的琅勃拉邦 已经建立了文化遗产基金 ，但是由于旅店业主出于对征收 财 产税 的 顾 虑而不愿申 报入住率，应对每位游客征收的 2 美元床头税并没有落实。 unesdoc.unesco.org | Also, although the Heritage Fund has already been established in Luang Prabang, Lao People’s Democratic Republic, no income has been generated from the proposed $2 bed tax per tourist due to [...] the reluctance of the [...]owners of accommodation facilities to declare their occupancy, which may affect their property taxes unesdoc.unesco.org |
会议提出了许多其它建议，诸如确保数 字 遗产 得 到 保护，包括把档案和图书馆作为 “世界记忆计划”的组成部分；制订儿童和成人媒体教育计划；根据信息社会世界首脑会议 [...] 的精神，特别在知识社会和知识经济的背景下，推广普及使用信息传播技术。 unesdoc.unesco.org | A range of other suggestions was put [...] forward, such as: to ensure the [...] preservation of digital heritage, including archives [...]and libraries as a component of the [...]“Memory of the World Programme”; to develop media education programmes for children and adults; and to increase familiarity with the use of ICTs, especially within the framework of the knowledge society and knowledge economy, in light of the outcomes of the World Summit on the Information Society. unesdoc.unesco.org |
一些国家作出了相当大的努力，对最不发 达国家产品实行简单和透明的原产地 规 则，但其他严重的贸易障碍依然存在，包 括有悖世界贸易组织规则和义务的非 关 税 壁 垒 ，还有就是供应方面的制约因素， 特别是缺乏基础设施和现代技术，以及能源不足。 daccess-ods.un.org | Some countries have or made considerable efforts to [...] implement simple and [...] transparent rules of origin for least developed country products, but other serious obstacles to trade remain, including non-tariff barriers that are inconsistent with World Trade Organization [...]rules and [...]obligations and supply-side constraints, in particular lack of infrastructure and modern technologies and energy deficiency. daccess-ods.un.org |
很多会员国都提到了在下述方面进一步加强部门间合作的机遇：多种语言；信息传播 技术为教育特别是为培养师资服务；传媒教育；制作多样化和具有文化多样性的地方内容； 文化遗产，其 中特别是要加强“世界记忆”计划和重大计划 IV 中的其它文化遗产活动的联 系；信息伦理；信息传播技术为人权和民主教育服务。 unesdoc.unesco.org | Many Member States identified opportunities for furthering intersectoral cooperation in the following areas: multilingualism; ICTs for education, especially for teacher training; media education; production of diversified and culturally [...] diversified local [...] content; cultural heritage, in particular by strengthening the links between the Memory of the World Programme and the other cultural heritage activities under [...]Major Programme IV; [...]infoethics; and the use of ICTs in human rights and democracy education. unesdoc.unesco.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 |
此外，许多代表团认为，由于持续存在限制性 原 产 地 规则 和非关税贸易 壁垒，例如标准和技术措施，加上严格的供应限制和有关贸易的基 [...] 础设施赤字，最不发达国家无法充分利用更大程度市场准入所带来的好处。 daccess-ods.un.org | In addition, many delegations expressed the view [...] that the persistence of restrictive [...] rules of origin and non-tariff trade barriers, such as [...]standards and technical measures, [...]as well as severe supply constraints and a trade-related infrastructure deficit, had prevented least developed countries from fully harnessing the gains associated with greater market access. daccess-ods.un.org |
委 员会还建议缔约国在正编撰的新法律草案中列入明晰和精确的准则，切实保护 北方、西伯利亚和远东地区土著人民享有其祖传土地、自然资源和文 化 遗产权 利 ，包括保护土著人民表达其传统文化和知识作品的知识产权。 daccess-ods.un.org | The Committee further recommends that the State party include in the new drafts of law being developed clear and precise norms for the effective protection of the right of indigenous peoples in the north, Siberia and the far east, to their ancestral [...] lands, natural [...] resources and cultural heritage, including protection of their intellectual property rights to their [...]works which are an [...]expression of their traditional culture and knowledge. daccess-ods.un.org |
在地方一级，财产税 已经 从房屋转移到土地，以鼓励新建住宅区的房屋盖的更密，并劝阻无计划的扩 展。 daccess-ods.un.org | At the local level, property taxes have been shifted [...] from buildings to land to encourage denser development and discourage sprawl. daccess-ods.un.org |
在这里，您可以欣赏到美妙的自然风景和本土动物；也可以在一望无垠的海滩尽情散步；在大型市场上观看来来往往的人流；在一流的免费艺术馆和博物馆了 解澳大利亚的艺术和遗产（参见“文化”部分）；您还可以参加充满浓郁的澳大利亚气息的节日，如每年夏季在全国各地海滨举行的冲浪救生比赛等。 studyinaustralia.gov.au | Enjoy endless walks along endless beaches; go people watching at [...] fantastic markets; learn about [...] Australia's art and heritage at excellent free [...]galleries and museums (see the Culture section); [...]or attend some typically Australian festivals, like the surf life-saving competitions on beaches all around the country during summer. studyinaustralia.gov.au |
我的特别代表会晤了最高级主教代理 [...] 和塞尔维亚东正教主教会议现任主席、都主教 Amfilohije 以及塞尔维亚科索沃 [...] 和梅托希亚事务部长，讨论了如下问题：如何保存和保护塞尔维亚宗 教 遗产 ，继 续由欧洲委员会领导的重建进程，并找到继续在这方面与贝尔格莱德和普里什蒂 [...]纳进行对话的框架。 daccess-ods.un.org | My Special Representative met with the caretaker of the Patriarch and the current Chairperson of the Holy Synod of the Serbian Orthodox Church, Metropolitan Amfilohije, as well as with the Serbian Minister for Kosovo and Metohija, to [...] discuss the preservation and protection of [...] Serbian religious patrimony and the continuation [...]of the reconstruction process led [...]by the Council of Europe and UNESCO, as well as a framework within which to continue dialogue in this area with Belgrade and Pristina. daccess-ods.un.org |
科索沃特派团密切关注影响族裔关系的问题，以 [...] 便促进区域合作，包括参加会议；重点侧重科索沃北 [...] 部，包括在米特罗维察北部行使行政职责；与所有感 兴趣方面接触，以解决有关文化和宗 教 遗产 问 题；并 提供斡旋，争取解决贝尔格莱德和普里什蒂纳之间存 [...]在的实际问题，希望能在双方之间建立更直接的对话 渠道，以便解决这些问题。 daccess-ods.un.org | UNMIK is devoting close attention to issues affecting relations between the communities to facilitate regional cooperation, including through its presence at meetings; to focus on northern Kosovo, including by exercising administrative responsibilities in northern Mitrovica; to [...] engage with all interested parties on issues relating to [...] cultural and religious heritage; and to offer its [...]good offices for the [...]resolution of practical issues between Pristina and Belgrade in the expectation that more direct channels of dialogue for the resolution of such issues can be activated between the parties. daccess-ods.un.org |
讲习班的主要目的是提供一个论坛，着重介绍最近取得的科学和技术成 果，以便：(a)通过对宇宙形成过程的跨学科研究，发展太阳物理学基础科学 （地球、太阳和行星际空间之间的关系）；(b)确定地球和行星的磁层和大气层 对外来驱动因素的反应；(c)促进在本星际介质以外进行太阳——日光层系统研 究；(d)推动太阳物理现象研究方面的现有和今后的国际科学合作；(e)在国际地 理物理年五十周年之际保护其传统和 遗产 ； (f)向科学界和公众公布国际太阳物 理年的独特成果。 oosa.unvienna.org | The main objective of the Workshop was to provide a forum to highlight recent scientific and technical results in order to (a) develop the basic science of heliophysics (the connections between the Earth, the Sun and inter-planetary space) through cross-disciplinary studies of universal processes; (b) determine the response of terrestrial and planetary magnetospheres and atmospheres to external drivers; (c) promote research on the Sun-heliosphere system outward to the local interstellar medium; (d) foster international scientific cooperation in the study of heliophysical phenomena now and in the future; (e) preserve the history and legacy of the International Geophysical Year on its fiftieth anniversary; and (f) communicate unique results of the International Heliophysical Year to the scientific community and the general public. oosa.unvienna.org |
这包括学习自己的文化以及别人的文化的权利。51 [...] 缔约国还必须尊重土著人民使用其文化 和 遗产 的 权 利，保持并加强他们与祖先的 土地和历来所拥有、占领和使用、以及对其文化生活不可或缺的其他自然资源之 [...]间的精神联系。 daccess-ods.un.org | This includes the right to be taught about one’s own culture as well as those of others.51 States parties must also [...] respect the rights of indigenous peoples to [...] their culture and heritage and to maintain [...]and strengthen their spiritual relationship [...]with their ancestral lands and other natural resources traditionally owned, occupied or used by them, and indispensable to their cultural life. daccess-ods.un.org |
该国际联合会鼓励刚果当局将《非洲人权和人民权利宪章》关于 [...] 妇女权利的附加议定书纳入其国内法中，尤其是关于财产权以及分享和转让土地 遗产和接受教育的权利。 daccess-ods.un.org | The Federation encouraged the Congolese authorities to bring into national law the additional protocol to the African Charter on Human and Peoples’ Rights on the [...] Rights of Women, especially regarding property and the sharing [...] and transmitting of heritage of land and access [...]to education. daccess-ods.un.org |
同样， [...] 尽管我曾希望在担任首席辩护人期间，把大量时间和精力用于重点关 注 遗产 、外 联工作以及建立可真正制衡检察官庞大权力的法庭支柱，却不得不把过多的时间 [...] 用来管理所谓一次性费用结构，这种结构或许在理论上意图良好，但程序繁琐， 不切实际，不仅费时，而且引发了塞拉利昂初级和高级辩护律师之间的内部斗争 [...] 和冲突，以及我们在审判团队中国际辩护律师和国内辩护律师之间的冲突。 daccess-ods.un.org | Likewise, although I had hoped to focus a [...] significant portion of my tenure as [...] Principal Defender on legacy, outreach and [...]building a pillar of the Court that could [...]serve as a real counterbalance to the overwhelming power of the Prosecutor, I had to spend an inordinate amount of time administering a perhaps well-intentioned in theory, but bureaucratic and unrealistic, so-called lump sum fee structure, that not only wasted much time, but also led to internal struggle and conflicts between junior and senior defence lawyers within Sierra Leone, and clashes between international and national defence lawyers we mixed into trial teams. daccess-ods.un.org |
计划与预算委员会负责审议土耳其大国民议会交办的预算和决算法草案，以及发展计划，需要增加或减少公共收支的法律草案和立法议案，基金会、国有不 动 产 、 税 收 、 印花税、附加税、基金等需要承担财务责任的法律草案和立法议案，将增加经常性项目年度预算和下年度预算财政负担的法律草案和立法议案以及有关增加和撤销人员设置、公共机构人员的个人权益、社会保险和私有化等事宜的法律草案和立法议案。 global.tbmm.gov.tr | The Committee on Plan and Budget considers budget and final accounts bills, development plans, private member’s and government bills which are related to increases or decreases of public revenues and [...] expenditures, charitable [...] institutions, customs, national assets, taxes, imposts, fees, contributions, [...]funds and similar private [...]member’s and government bills those have fiscal effects; private member’s and government bills which propose an increase in budget appropriations of the current year and has a fiscal burden on coming year’s budgets; private member’s and government bills those are about forming or dismissing personnel cadre, personnel benefits, social security, privatization etc. Likewise the Committee scrutinizes Court of Accounts’ reports on several issues which are prescribed in Court of Accounts Law and the committee prequalifies the Court of Accounts President and members. global.tbmm.gov.tr |
收入来自三个渠道：政府为支付当地办事处费用的捐款； [...] 联合国志愿人员方案向联合国组织提供志愿者产生的收入；自愿捐款并账计算， 对偿还联合国工作人员支付的薪酬所 得 税产 生 的费用进行冲销。 daccess-ods.un.org | This income comes from three sources: government contributions towards local office costs (GLOC); income the United Nations Volunteers (UNV) programme derives from providing volunteers to United Nations organizations; and an accounting linkage [...] to voluntary contributions to offset the cost of [...] reimbursing income taxes paid by United Nations [...]staff on their salaries. daccess-ods.un.org |
农民、小块土地拥有者、位于城市边缘的副业生产地花园拥有人乐意交付的 地 产税 和 租 金会比他们 以前交付的多得多，原因（1）城市有新来的居民，他们需要新的更赚利润的农产品，这里的原因是大大 [...] 省掉了铁路运费，（2）通过对天然成分的土壤应有的回报，（3）通过所拥有土地的正当的、公平合理 [...]的 和 自 然 条 件 ； （ 4 docs.china-europa-forum.net | The rate-rent that which will be readily paid by farmer, small occupier, and allotment holder, would be considerably [...] greater than the rent he paid before: [...] (1) because of the presence of a new town population [...]demanding new and more profitable [...]farm products, in respect of which railway charges can be largely saved; (2) by the due return to the soil of its natural elements; (3) by the just, equitable, and natural conditions on which the land is held and (4) by reason of the fact that the rent now paid is rate and rent, while the rent formerly paid left the rates to be paid by the tenant. docs.china-europa-forum.net |
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