转嫁

His plan includes some sensible proposals for America's poorest taxpayers, but it is mostly concerned with shifting the tax burden from the affluent to the very rich.

他的方案中包括了针对美国最贫困纳税者的合理建议，但最令人关注的是这一方案将中等富裕阶层的税负转嫁给了富豪阶层。

The tax planning on broad sense not only includes tax saving, but also includes tax avoidance and the shifting of burden.

广义的税收筹划不但包括节税，还包括避税和税负转嫁。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burdens shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burden's shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

But, the incompletement of trade regulations and lack of market supervision had also led to frequent disagreements between tourists and touristic firms. And the rights of both of them could not be guaranteed in point of fact.

这在旅游行业则表现为，作为一个承担巨大责任风险的行业，却缺乏风险管理意识，并且没有建立起一个较为完善的保险制度来转嫁风险；作为一个规模庞大的群体旅游者，有80％的人在旅游过程中基本处于"无保"状态。

Everything seemed to work just fine, and the transmitter hardly shifted during my 10 minute trial run.

一切似乎工作就万事大吉，以及发射机难以转嫁在我10分钟的试运行。

"Banks will pass the buck for 90% of any further write-down to taxpayers."

直接说"银行向纳税人索赔"感觉怪怪的，是不是可以说"银行将90％的额外损失风险转嫁给了纳税人"

In return for paying a premium—and carrying the first chunk of any loss—banks will pass the buck for 90% of any further write-down to taxpayers.

作为支付保费的回报——并且承担之前的损失——银行将会把90%的额外损失转嫁给了纳税人。

Anger is classically a way of passing psychic pain on to others. It's a way of making others pay for your own emotional deficits.

愤怒不愧为一种典型的将精神上的痛苦转嫁给别人，是让别人为你的情感缺陷付出代价的方法。

Fuat Karatas, 41, a dental technician in Istanbul, buys some imported materials priced in euros but cannot pass on the rising price to customers, who pay in lira, he said.

伊斯坦堡牙科技师、41岁的佛艾特。卡拉塔斯买了一些用欧元计价的进口原料，他说，他无法把汇差转嫁到付里拉的客户身上。

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。