征税的

Gains from the alienation of any property other than that referred to in paragraphs 1,2 and 3 shall be taxable only in the Contracting State of which the alienator is a resident.

此外，关于征税权的问题，协定第13条第四款规定转让第一款、第二款和第三款所述财产以外的其他财产取得的收益，应仅在转让者为其居民的缔约国征税。

"Taxes" means any and all applicable tax and taxes (including, but not limited to any value added tax or sales tax, stamp or other duty, levy, impost, charge, fee, deduction, or withholding of any nature and howsoever called or described) by whomsoever and wheresoever imposed, levied, collected or assessed.

"税收"指任何征税主体在任何征税地点向合营公司征收的相关税金（包括但不限于，增值税、销售税、印花税、或其他税费、扣除或预提税）。

He promised to cut taxes for the poor, raise them for the rich, and scrap the Industrial Relations

他保证削减对穷人的征税，增加对富人的征税，废除《工业关系法》。

At the same time, to levy enough in time and operate macro-economic control well, levier should plan tax by improving on tax laws and enhancing the management of tax.

同样，征税主体为了依法尽可能及时征足税和发挥好税收的宏观经济调控职能，也需要通过完善税法和加强税收征管等途径进行征税筹划。

International double taxation is where profit is taxed under the system of more than one country.

国际双重征税，也就是有关利润在一个以上国家的税收制度下征税。

Flat tax-rates on a broad base are less distortive than high marginal rates on a narrow base.

在较大的税基上平均征税要比向少数人高额征税更好。

At the same time, the existing securities investments double taxation, as well as at present differentiated taxation range feasibility study of neumatic, winehouses analyses securities tax problems, has proposed reform direction, so as to actually implement the tax system of the principle of fairness.

同时，对现行证券投资所得重复征税，以及目前差异化的征税范围等方面进行了可行性研讨，深刻地剖析了我国目前证券税制存在的问题，提出了改革方向，从而真正实现税收制度的公平原则。

Furthermore it also taxes wealth built up through windfalls rather than thrift and effort.

更进一步的说，它也对征税对象是因不劳而获所得到的财富进行征税，而不是对通过勤俭和劳动获得财富。

As to the calculating methods of tax- levying, actual practice can follow the three methods stipulated in the "Circular by the Taxation Administration of the Ministry of Finance on the certification of methods of tax-levying on the permanent representative offices."

对代表机构的计算征税方法，仍依据《财政部税务总局关于确定常驻代表机构征税方法问题的通知》（〔86〕财税外字第055号）规定的三种方法执行。

It is a tax not only on every individual's expenditures, but on his savings account and life insurance.

它不仅对每个人的支出征税，而且对他的存款和人寿保险也征税。

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。