查询词典 taxed

Payments which a student or trainee who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

一、学生或实习生是、或者在紧接前往缔约国一方之前是缔约国另一方居民，仅由于接受教育或培训的目的，停留在该缔约国一方，对其为了维持生活、接受教育或培训的目的收到的来源于该缔约国以外的款项，该缔约国一方应免予征税。

Remuneration which an individual who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State at the invitation of a university, college, or scientific research institution for the purpose of teaching, giving lectures or conducting research at a university, college or scientific research institution recognized by the Government of the first-mentioned State derives for the purpose of such teaching, lectures or research shall not be taxed in the first-mentioned State, for a period of two years from the date of his first arrival in the first-mentioned State.

一、任何个人是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民，为了在该缔约国一方政府承认的大学、学院和科研机构从事教学、讲学或研究的目的，接受大学、学院或科研机构的邀请停留在该缔约国一方。对其由于教学、讲学或研究取得的报酬，该缔约国一方应自其第一次到达之日起，两年内免予征税。

Under Spain's favourable tax laws, temporary non-Spanish residents are taxed at 24%, with minimal social security contributions, as compared to the top rate of 43% for Spanish nationals.

西班牙税法十分优惠，非西班牙国籍的临时居民按24%征收所得税，再加上数额不大的社会保险费，相比起来，西班牙公民的最高税率达到了43%。

The taxman taxed his strength in order to levy surtax on the waxworks.

为了对蜡像馆征收附加税，税务稽查员费尽了力气。

In the village, taxers and taxed were fast asleep.

村子里的人都睡着了。

Such warehouses are used for the storage and custody of imported or taxed merchandise which is subject to duty, or for goods to be reshipped without entry.

在我国系指经海关核准登记，供存储保税货物之仓库，货物在规定存仓期间内，原货退运出口者可以免税。

Elsewhere, joining Kraft's clout with grocers, such as Wal-Mart, to Cadbury's mastery of "instant consumption" channels convenience stores and newsagents should pump up the top line. Estimated cost synergies of $625m look achievable; taxed and capitalised, they are worth some $4.4bn, which covers Kraft's 31 per cent premium.

在其它方面，将卡夫对沃尔玛等零售商的影响力，与吉百利在&快速消费&渠道--便利店和报摊--的优势结合起来，应会增加营收。6.25亿美元的估计成本协同效益看上去是可以实现的；折算为现值的税后价值约为44亿美元，弥补了卡夫支付的31%的溢价。

A sole trader is taxed at the individual rates.

个体经营是按个人税率征税的。

Income from production and business of individual industrialists and merchants and income from contracted or leased operation of enterprises or institutions shall be taxed at progressive rates ranging from 5% to 35%(see the appended tax rate schedule).

二、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用百分之五至百分之三十五的超额累进税率。

Income from wages and salaries in excess of specified amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent (see the appended tax rate schedule).

一、工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五。

The work of this paper is as follows: 1. Looking back the progressing history of the linear motor, introducing the features of the elevator driven by linear induction motor, radicating the topic of this paper "the digital frequency variable control of the elevator bi-side direct driven by linear induction motor". The research of this paper covers the conventional VVVF control, space vector based VVVF control, vector control and DTC.

本文主要开展了以下几个方面的工作： 1 回顾了直线电机发展历史，电机的驱动技术演变，特别是针对直线电机的驱动，简要介绍了直线感应电机驱动电梯的优点和不同结构类型，对传统的v／f控制，基于空间矢量法的v／f控制，矢量控制，和基于电压空间矢量的直接转矩控制进行了比较，确立了本课题的研究主题：直线感应电机双边直推式驱动电梯的全数字变频控制。

The article combines with the treatment of a superficial civil air defense work to introduce how the grouting method to improve the performance of the backfill soil.

文章从治理漂浮人防工事的角度提出了注浆技术在改善回填土性质方面的应用，并详细阐述了注浆技术的施工流程。