征税的

Gains from the alienation of any property other than those as mentioned in Paragraphs 1 through 3 shall be taxable only in the party of which the alienator is a resident.

四、转让一个公司财产股份的股票取得的收益，该公司的财产又主要直接或者间接由位于一方的不动产所组成，可以在该一方征税。

As an old duty, tariff emerges and develops in the course of commodity exchange and international trade.

产生和逐步发展的。在古代，统治者在其领地内对流通的商品征税是取得财政收入的一种最为简便的手段。

On the contrary, an ancient Chinese emperor levied taxes and corvee, dispensing with people's consent.

然而，为了有效地统治社会，历代的帝王、官僚及文人们为证明皇帝征税役权的合法性作了大量的解释和说明，由此形成了中国特有的赋役基本理论，即"皇帝家天下论"。

More self-interestedly, they worry that much of the opposition's substantial lead in the opinion polls may be due to Mr Visco's exactions.

由于更多的出于私利的考虑，他们担心维斯科的强行征税会导致反对党在民意测验中领先。

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。

With the west of China exploiting and the economic development west-going,the text will discuss the thinking of the opportunity、chanllenge and development of the economic and trade cooperation between Sichuan and Pakistan.

巴基斯坦一直是我国在南亚地区的重要贸易伙伴，多年来，中巴两国本着互利互惠的原则，积极拓展双边贸易。1963年1月，两国签订第一个贸易协定，1982年10月，两国成立了中巴经济、贸易和科技合作联合委员会。1989年2月12日，中国与巴基斯坦签署双边投资保护协定。1989年11月15日，两国签署《关于对所得避免双重征税和防止偷漏税的协定》。2003年11月3日，中巴签

Our country's tax law has much deficiency now which prohibit the development of medium and small enterprises seriously, for example , in the aspect of tax legislation , the sponsors of interpretation are confusion, the target is ambiguous, the mdthod is single.; in the aspect of tax substantive law, VAT Law, Income Tax Law and Tariff Law are unreasonable in system design.; in the aspect of tax procedural laws, medium and small enterprises 'tax-paying cost is too high, pay attention to punishment but neglect services, and taxpayers of medium and small enterprises lack of procedural pertect, all these severely prohibit their development.

我国现行税收法律制度中还存在着诸多的不足，主要表现在税收立法方面促进中小企业立法主体混乱，目标不明确，手段单一；税收实体法方面增值税法、所得税法、关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关&重惩罚轻服务&、中小企业纳税人缺乏程序性保护等，严重的阻碍了中小企业的发展。

As a new institutional arrangement, the tax-sharing fiscal system models the intergovern-mental fiscal relations, promotes the growth of fiscal revenue, models the distribution order of fiscal reve-nue, increases the local governments efforts in collecting taxes, and intensifies the fiscal dependence of lo-cal governments on the central governments.

分税制财政体制作为一种新的制度安排，它在规范政府间财政分配关系、促进财政收入稳定增长、规范财政收入分配秩序、提高地方政府的征税努力程度、强化各地区对中央财政的依赖性方面发挥了积极作用。

Her first four rounds of singles here were much more taxing than Serena's, as Elena Dementieva, Alisa Kleybanova and Yanina Wickmayer each gave the Belgian tough tests.

她的第4轮的单打这里征税得多比小威，随着德门蒂耶娃，阿丽莎Kleybanova和亚尼纳Wickmayer各给比利时的严峻考验。

However, the EFTA Surveillance Authority claims that, by levying a special tax on bottles and cans that cannot be reused,"imported beverages are de facto taxed more heavily than similar or competing domestic products."

然而，欧洲自由贸易区监督局称，征收特别税的瓶罐，不能重复使用，&进口饮料的征税事实上更严重超过或相类似的国内产品。&

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。