课税

Even without any sign of war, recent months have seen a number of countries either ban, or attempt to tax, food exports in an attempt to safeguard supplies for the local population.

最近几个月并没有任何发生战争的迹象，但仍有许多国家对粮食出口实施了禁止或课税措施，以保证对本国人口的粮食供应。

In the March 2001 Budget the Chancellor announced the extension of the lower rate of Vehicle Excise Duty to cover cars in the Private and Light Goods taxation class with an engine size of 1549cc or less.

在2001年三月的预算中，有官员宣布VED征收较低税费的范围覆盖发动机体积为1549立方厘米及更小的汽车在私有轻装物方面的课税。

Finally, in order to let the conclusion be based on the international trends and the principles of tax and offer the concrete proposals of tax reform. The study uses questionnaires to collect the opinions from experts, tax collector and insurance personnel.

并以问卷调查，了解受访者（包括专家学者、税务人员及保险从业人员）对现行制度及未来改革方向之看法与意见，俾能於符合国际潮流并兼顾租税基本原则之前提下，对我国投资型保险商品相关之课税问题提出合宜具体之建议。

Fructose, fruit sugar, laevulose levy

n。 徵税，召集，课徵v。征收，课税，召集

But: taxing immobile factors feeds Leviathans.

但是， 对不流动的对象课税会导致严重后果。

"People are a bit miffed that a lot of government money went into Nortel through tax credits" for research and development, said Mihkel Tombak, a professor of strategic management at the University of Toronto.

多伦多大学的战略管理专家Mihkel Tombak说：&人们对很多政府的钱以课税抵扣的形式流入北电而感到十分恼火。&

"When it comes to taxes and tax breaks, George Bush plays Santa Claus to the wealthy and Ebenezer Scrooges to the rest of us," Dukakis said.

杜卡基斯说，&谈到课税和减税的时候，布什对富人极慷慨；对我们其余的人则非常吝啬。&

However, the estimation results show that most estimated values are not statistically significant. According to the Burgstahler and Dichev (1997), Mills and Newberry (2001), and Phillips, Pincus, and Rego (2003) studies, this study tries to examine whether the income tax expense/benefit has the ability to forecast the earnings management by using the temporary differences between GAAP and tax law while under the control of non-discretionary accruals and tax incomes.

延伸Burgstahler and Dichev(1997)、Mills and Newberry(2001)及Phillips，Pincus，and Rego(2003)的研究，本研究试著由GAAP与税法规定同所产生之暂时性差入，在影响课税所得的情况，并控制非裁性应计项目后，检定递延所得税费用/是否对盈余管有预测能。

What is the limit on duty-free liquor and tobacco?

烟酒免课税的限额是多少？

Checking against the inside request of the economic globalization and the international tax system reform trends,the current revenue tax system of our country still exists many shortage. We should follow the tax system reform wave of the world and reform the tax system of our country from tax system,tax advertises,exporting the rebate,tax policy mechanism and the tax lawmaking layer etc.

对照经济全球化对一国税制的内在要求和世界各国税制改革趋势，比较和分析我国现行税收制度还存在着许多不足之处，我们要顺应世界性税制改革的浪潮，从课税范围、税收征管、出口退税、税收政策机制、税收立法层次等方面改革我国的税制体系。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。