对...征税

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。

The logic for a tax on fattening food may seem obvious.

对高脂肪食品征税的逻辑可能还是很清晰的。

Does a tax on junk food make sense?

对垃圾食品征税会有效吗？

The logic for a tax on fattening food may seem obvious.

对那些易导致肥胖的食物征税显然是很有道理的。

Does a tax on junk food make sense?

对垃圾食品征税靠谱吗？

The logic for a tax on fattening food may seem obvious. About one-third of Americans are obese, up from 15% in 1980. Fat people are more prone to heart disease, diabetes, bone disorders and cancer.

对导致肥胖的食品征税的逻辑显而易见：约有三分之一的美国人属于肥胖人群，而这一比例在1980年则只有百分之十五，肥胖人群相对而言更容易罹患心脏病、糖尿病、骨骼疾病和癌症。

A new theoretical paper in the Journal of Public Economics even suggests that a tax on junk food could increase obesity, especially among physically active people.

公共经济学杂志中的一篇新的理论性论文甚至指出：对垃圾食品征税可能会增加肥胖人群，特别是增加那些积极锻炼的人当中的肥胖现象。

In 2007, in an effort to persuade ship owners to come back into the fold, the government said that any ships returning to China's registry over the ensuing two years would be exempt from the 27.5% tax on foreign-built ships.

2007年，中国政府为了说服船东回国登记，声称再接下去的2年里，只要回国登记，就可免除对外国建造的船舶27.5％的征税。

No carbon tax or increased gasoline tax meant that every time the price of gasoline went down to $1 or $2 a gallon, consumers went back to buying gas guzzlers.

对碳排放征税或者提高燃油税并不意味着每次油价降到1－2美元1加仑时，消费者就会大肆购油。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。