查询词典 taxes

Greater progressivity in income taxes is one mechanism; at relatively early stages of development, however, those taxes remain quite imperfect and may deed to be complemented by luxury taxes on large apartments and cars.

提高个人所得税的累进税率便是一种解决办法；然而，在这种税制尚未完善之前，可以对大面积公寓和汽车等征收奢侈品税。

But spending programs are usually more popular than taxes, even when taxes are redistributive, as inheritance taxes are.

但是支出项目通常比税收更加受欢迎，即使税收是再分配的，如遗产税。

A: Because China has adopted the comprehensive declaration method under the schedular tax system, as long as taxes have been withheld or paid in full by an individual when obtaining the income, he/she does not need to pay more taxes but needs to submit the Individual Income Tax Declaration Form (applicable to taxpayers with annual income of Over RMB120,000) and a copy of ID card according to the requirements when declaring taxes at the end of a year.

答：由于我国目前实行的是分项税制下的综合申报办法，只要个人平常取得收入时已经足额扣缴或缴纳了税款，其年终再办理纳税申报时，只需要按照规定报送《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》和身份证复印件等，不需要再多缴纳税款。

Article 98 Where any withholder violates the tax collection law or administrative regulation and causes the failure of the taxpayer to pay or underpay taxes, it shall be imposed upon a fine of more than half of but less than 3 times of the amount of the taxes failing to be paid or underpaid apart from paying the overdue taxes and late fees.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

Article 93 For anyone who illegally provides bank accounts, invoices, certifications or the other conveniences to any taxpayer or withholder and causes failure to pay taxes, underpayment of taxes, or the cheating of export rebates, the tax organ may, apart from confiscating its illegal incomes, impose a fine of less than the amount of the taxes failing to be paid, underpaid, or the amount of the rebates.

第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。

The government, they told me, collected only seventeen to eighteen pounds of grain for each mow of land (one-sixth of an acre). Before they had had to pay innumerable surtaxes, including pig-killing taxes, drying-vegetables-on-the-roof taxes, funeral taxes, and besides had to furnish much free labor.

他们告诉我，政府每亩只征收十七、八斤粮食的税，而过去是苛捐杂税名目繁多，什么杀猪税、干菜税，就连殡葬也要上税，还要支应各种差役。

If you work, pay taxes, and makeless than $200,000, you'll get a tax cut. If you make more than$250,000, you'll still pay taxes at a lower rate than in the 1990s --and capital gains and dividend taxes one-third lower than they wereunder President Reagan.

如果你工作，就交税；如果年收入不足20万美元，你会获得减税；即使你的年收入超过了25万美元，你所负担的税率也比上世纪九十年代要低──资本利得税和股息税要比里根总统时期低三分之一。

Answer : The seller should have the property of, housing transfer books, the original purchase invoices and sales contracts entered into with property buyers, affiliates identity, to the location of the property tax organs dedicated window (located in the general real estate transaction centres) for invoices and invoice prices according to determine exemption of business taxes and additional, such as a business tax should be levied and additional property from the calculation of tax organs should start levying taxes on contributions from the sale to persons designated by the tax authorities levy taxes paid windows, Further to the dedicated window for opening stores invoices; As a tax-exempt property, while the relevant tax authorities only issued invoices.

答：出售者应持房地产权证、房屋交接书、原购房发票以及与购房者签订的买卖合同、相关人员的身份证等，向房产所在地的税务机关专设窗口（一般设在房产交易中心内）申请开具售房发票并据以确定征免营业税及附加，如属于应征收营业税及附加的房产，由税务机关计算应征收税款并开具缴款书，由出售者至税务机关指定的征收窗口缴清税款后，再至上述专设窗口申请开具售房发票；如属于免税房产、税务机关只出具相关售房发票。

IV I direct that all federal estate taxes and state inheritance or succession taxes payable upon or resulting from or by reason of my death (herein "Death Taxes") attributable to property which is part of the trust estate of the MICHAEL JACKSON FAMILY TRUST, including property which passes to said trust from my probate estate shall be paid by the Trustee of said trust in accordance of terms.

我声明，因我的死亡(在这里称为&死亡税金&)而产生的所有可付的联邦资产税款和国家遗产或继承税款，均归于迈克尔·杰克逊家庭信托基金信托资产的一部分，其中包括按照条款应有委托人支付的交给委托基金的资产。

I direct that all federal estate taxes and state inheritance or succession taxes payable upon or resulting from or by reason of my death (herein "Death Taxes") attributable to property which is part of the trust estate of the MICHAEL JACKSON FAMILY TRUST, including property which passes to said trust from my probate estate shall be paid by the Trustee of said trust in accordance with its terms.

本句长达68词，以极为正式的词句一气呵成。这样的句子完美的体现了考研翻译的出题特色。反复嵌套式的长难句极大范围的涵盖了英文中重要的词法和句法现象，进而在翻译中需要综合运用各种词句翻译技巧，从而达到对考生细致理解和准确翻译能力的考察。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。