taxation 

9955
CET4CET6IELTS
单词释义
n.税,税款,税金,税收,税制,征税,课税
词根词缀记忆/谐音联想记忆 补充/纠错
巧记速记
串记记忆
ta… * → taxation n.课税,征税;税款
词组和短语补充/纠错
statutory taxation 法定税收
单词例句
We were burdened with heavy taxation.
我们负担重税。
Taxation is largely unpopular and only grudgingly acceptable under certain circumstances.
征税基本上是不受欢迎的,在一定情境中才勉强为人接受。
They're not directly affected by the changes in taxation.
他们并没有因税制的改变而直接受到影响。
Taxation is a key source of revenue for the government.
税收是政府的主要收入来源。
The new taxation policy aims to reduce the burden on small businesses.
新的税收政策旨在减轻小型企业的负担。
Income taxation can be progressive, with higher earners paying a greater percentage.
所得税可以是累进的,收入较高的人支付更高的百分比。
The minister announced plans to simplify the taxation system to encourage investment.
部长宣布了简化税收制度以鼓励投资的计划。
VAT (Value Added Tax) is an indirect form of taxation applied to most goods and services.
增值税(VAT)是对大多数商品和服务征收的一种间接税。
Many countries have a tax-free threshold, below which no income taxation is levied.
许多国家都有免税门槛,在此之下不征收所得税。
Corporation tax is a direct taxation imposed on the profits of businesses.
公司税是对企业利润征收的一种直接税。
The opposition party proposed a radical overhaul of the entire taxation system.
反对党提出对整个税收体系进行彻底改革。
Property taxation is based on the assessed value of real estate holdings.
财产税是根据房地产持有量的评估价值来计算的。
Understanding taxation laws is crucial for effective financial planning.
理解税收法规对于有效的财务规划至关重要。
China has halved the stamp duty on stock transactions to boost the confidence of capital market investors, according to a notice issued by the Ministry of Finance and the State Taxation Administration in August.
根据财政部和国家税务总局8月发布的一份通知,中国已将股票交易印花税减半,以提振资本市场投资者的信心。
In terms of policy implementation, in the past five years, private enterprises have enjoyed a total of more than 8 trillion yuan in new tax and fee cuts and tax deferrals as well as exemptions, accounting for about 70 percent of the total number, said Wang Jun, head of the State Taxation Administration, last month.
国家税务总局局长王军上个月表示,在政策实施方面,过去五年,民营企业共享受了超过8万亿元的新减税降费、缓缴和免税,约占总数的70%。
Zhu Chuanlu, a partner lawyer specializing in taxation law at Beijing Zhonglun W&D Law Firm, said the ministry's decision to impose a fine and suspend an auditing firm's operations suggests that foreign auditors, when reviewing and auditing their clients, should "shed more light on the quality of the company, instead of focusing just on the size of it", particularly against the backdrop of guarding against systemic risks.
北京中伦律师事务所(Beijing Zhonglun W&D law Firm)税法专业合伙人律师朱传禄(音)表示,中国审计部决定对一家审计公司处以罚款并暂停其业务,这表明外国审计师在审查和审计其客户时,应该“更多地关注公司的质量,而不仅仅关注公司的规模”,特别是在防范系统性风险的背景下。
To encourage foreign investors to continue to expand their investment, China has issued a deferring tax policy, which would exempt the withholding tax temporarily if foreign investors' profits from Chinese domestic enterprises were directly invested in China, said Cong Lin, an official in charge of the international sector with the Beijing Economic-Technological Development Area Tax Service, State Taxation Administration.
北京经济技术开发区税务局负责国际部门的官员丛林表示,为了鼓励外国投资者继续扩大投资,中国出台了延期税收政策,如果外国投资者从中国国内企业获得的利润直接投资于中国,将暂免预扣税,国家税务总局。
To simplify the related procedures, an e-channel taxation service has been set up where companies can apply for different kinds of services online, without having to send staff to the taxation service hall.
为了简化相关程序,设立了电子渠道税务服务,企业可以在线申请不同类型的服务,而无需派遣工作人员前往税务服务大厅。
Companies on the lists contributed 34.75 percent of the total sales revenue generated by companies participating in the annual foreign investment report in the city, 47.3 percent of imports and exports, 34.67 percent of taxation and 18.54 percent of employment, said Huang.
黄说,名单上的公司贡献了全市年度外商投资报告中公司总销售收入的34.75%,进出口的47.3%,税收的34.67%和就业的18.54%。
According to its new action plan, items for joint procurement will be extended to office supplies, common industrial products, and printing, fiscal, taxation and legal services, based on experiences gathered from pilot programs for joint procurement of software.
根据新出炉的行动计划,今后联合采购的范围将从软件试点拓展到办公用品、通用设备、印刷、财政、税收、法律服务等
China's streamlined corporate tax rules for multinational companies' transfer pricing, which will take effect on Sept 1, are expected to provide clarity and tax certainty on cross-border investments and business operations, as well as avoid double taxation during critical periods, experts said.
专家表示,中国对跨国公司转移定价的简化企业税收规则,将于9月1日生效,预计将为跨境投资和商业运营提供清晰度和税收确定性,并在关键时期避免双重征税。
Jeff Yuan, leader of PwC's Asia-Pacific transfer pricing services, said the new rules indicate the State Taxation Administration, China's tax authority, aims to provide better tax services to enterprises during times of economic uncertainties.
普华永道亚太地区转让定价服务负责人Jeff Yuan表示,新规则表明,在经济不确定时期,中国税务机关--国家税务总局旨在向企业更好地提供税务服务。
This year, because of the simplified procedure, the tax authority will be able to deal with more applications that can help enterprises avoid double taxation during periods of economic uncertainties, said Yuan of PwC.
普华永道的袁勇敏表示,由于程序简化,税务机关今年将能处理更多申请,在经济不确定时期帮助各企业避免双重征税.
Thanks to its implementation in China for more than 20 years, advance pricing arrangements have played a great role in helping enterprises achieve tax certainty, avoid double taxation, and promote cross-border investment and trade, experts said.
专家表示,预约定价安排在中国实施20余年来,对于帮助跨国企业实现税收确定性、避免双重征税、促进跨境投资与贸易往来发挥了重要作用。
The on-site probe also involves regulators including the Ministry of Public Security, the Ministry of State Security, the Ministry of Natural Resources, the Ministry of Transport, the State Taxation Administration, and the State Administration of Market Regulation.
现场督导组还包括公安部、国家安全部、自然资源部、交通运输部、国家税务总局、国家市场监督管理总局等相关部门。这表明,中国政府正在调动多个部门的力量,对相关事件或问题进行深入调查和处理,确保法律和规章制度得到严格执行,维护社会秩序和公共利益。这些部门各自负责不同的领域,如公共安全、国家安全、自然资源管理、交通运输、税务监管和市场监管等,通过跨部门合作,可以更全面、更有效地解决问题。
Enterprises should also pay attention to changes in market environment, finance, land, taxation and credit.
企业也应关注市场环境、财务、土地、税收和信贷等方面的变化。
Chinese enterprises should be well-acquainted with the regulations of foreign financing of the major market and do due diligence on finance, taxation, legal affairs and labor to promote the high-quality development of overseas investment through regional cooperation, said Zhou Jinzhu, deputy director and associated researcher of the International Trade Research Part of the Academic of China Council for the Promotion of International Trade.
中国贸促会研究院国际贸易研究部主任、副研究员周晋竹表示,中国企业要熟悉主要投资市场对外融资规则,做好财务、税务、法律和劳工等尽职调查,通过区域合作推动海外投资高质量发展。
The platform, which mainly offers enterprises invoice, finance and taxation services, helps to enhance user experience and lower transaction costs.
这个主要为企业提供发票、财务和税务服务的平台,有助于提升用户体验并降低交易成本。
Xie Wen, director-general of the goods and services tax department under the State Taxation Administration, said the government will continue to implement preferential tax and fee policies for Chinese exporters as well as foreign companies to ease their operational pressure in the second half of the year.
Those policies were announced by the State Taxation Administration in early February.
(3) Fund taxation benefits to encourage more innovative developments.
In addition, the report said that Huawei supports nearly 5,000 full-time Canadian jobs, has invested $164 million in R&D initiatives and generated $204 million in taxation, potentially helping to support public spending on healthcare, education and other core services in 2018.
The company will also support Sanya in cultivating international talent in finance and taxation, according to Deloitte China.
Companies need to think carefully about strategies, planning, budgeting, taxation, deal-making activities, partnerships and laying out plans that can be executed as effectively and efficiently as possible.
In the face of this huge market opportunity and relatively favorable government taxation, Chinese PV companies, including Znshine Solar, Longi Solar and Trina Solar, are competing with each other to invest in India's PV mar-ket.
"Overseas industrial parks, many backed by the government of the host country, have attracted Chinese manufacturers aimed at going global, with quality infrastructure and services, as well as preferential policies in financing and taxation, said He Zhenwei, secretary-general of China Overseas Development Association.
On March 18, Beijing Municipal Administration of Industry and Commerce, together with Beijing Municipal Office of the State Administration of Taxation, Beijing Local Taxation Bureau and Beijing Municipal Public Security Bureau, announced a series of measures to improve the city's business environment.
On Saturday, the Beijing Municipal Administration of Industry and Commerce, and the Beijing Municipal Office of the State Administration of Taxation, Beijing Local Taxation Bureau and Beijing Municipal Public Security Bureau announced a series of measures to improve the city's business environment.
Foreign investors will see more favorable policies in taxation, less red tape in investment approval, and stronger protection of intellectual property rights.
It also reflects the company's determination to increase efficiency, reduce debt and deleverage," said Lin Jiang, head of the public finance and taxation department of the Sun Yat-sen University.
Together with Inspur, they will offer solutions for cloud data centers, financial services, taxation, smart cities and other projects.
"The Shanghai company can enjoy favorable policies, including taxation of the free trade zone, (and) has three tasks, which are maintenance of the containers, processing of logistics orders, as well as marketing and promoting the company to global market including China," Baskakov told China Daily.
"The confidence of SMEs continues to be boosted as China launches a series of guidelines to promote the development and growth of private enterprises, along with a series of fiscal, taxation and financial policies to support the real economy and activate the capital market.
More entities and products will enjoy tax exemption or bonded policies in the cooperation zone, and the processing and manufacturing industry will be encouraged with new duty-free rules for products made from materials from Macao, according to the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration.
And it will support phased trans-regional relocation of industries from eastern to central and western regions, facilitate market-oriented allocation of land resources and steadily advance reforms in key areas such as finance and taxation, Li said.
China has appointed Hu Jinglin as Party secretary of the State Taxation Administration, the tax authority said on its website on Tuesday.
It is essential to continue advancing the reform of land financing and optimizing the taxation system during this process.
在此过程中,继续推进土地融资改革并优化税收制度至关重要。
The city's taxation authority, part of the State Administration of Taxation, is following the country's arrangement of reducing "six taxes and two fees" to help enterprises affected by the COVID-19 pandemic tide over the impact.
Chinese taxpayers are enjoying benefits from reductions in resource taxes, urban maintenance and construction taxes, real estate taxes, urban land use taxes and stamp taxes, as well as slashes to education surcharges and local education surcharges, said Ma Jianhui from the Xinghua Municipal Bureau of Taxation.
Since the beginning of this year, the Xinghua Municipal Bureau of Taxation has continued to optimize the taxation environment for local businesses and established a workshop called "Promoting Taxes through Good Negotiation", in a bid to strengthen the bond between taxpayers and the tax department.
Following a top-level meeting on economy held on July 24, China tapped into its fiscal, monetary, and taxation policy toolbox by implementing a raft of pro-growth measures targeting small businesses, the private economy, consumption, government investment, as well as the real estate market, among others.
China signed taxation agreements with Senegal and Cameroon respectively in Beijing on Tuesday to further deepen taxation cooperation among countries and regions participating in the Belt and Road Initiative.
With the newly-signed agreements, the country's tax treaty network increased to 114 countries and regions and has basically covered China's major foreign investment destinations as well as major countries and regions who invest in China, according to the State Taxation Administration.
The taxation agreement can help taxpayers eliminate double taxation during cross-border business and help promote the resolution of tax-related disputes, the tax authority said.
China is stepping up international cooperation in taxation, including with countries participating in the Belt and Road Initiative, and is striving to advance global taxation services for higher-standard opening up of the country's economy, officials from the State Taxation Administration said on Friday.
"It is also part of the country's broader effort to facilitate tax services and optimize the taxation and business environment for taxpayers globally.
The remarks came as China unveiled the latest version of its investment and taxation guide that spans 105 countries and regions.
The guide aims to help companies with overseas investments understand the local investment environment and taxation system, and prevent risks.
As this year marks the 10th anniversary of the launch of the BRI, the administration has been working to promote global taxation services under TaxExpress, a long-term mechanism for cross-border investment tax services, said Meng Yuying, director of the international taxation department of the STA.
TaxExpress mainly leverages professionals to help companies better understand taxation policies and related information while investing overseas, and smoothen service channels.
"Further efforts will also be made to promote the Belt and Road Initiative Tax Administration Cooperation Mechanism, or the BRITACOM, to smoothen trade and improve tax governance capabilities so as to build a multilateral taxation cooperation platform with international influence," Meng said.
To get on board the digitalization of taxation, China has been working to promote the application of new technologies, Meng said.
She also called for more international exchanges, training courses and global cooperation in taxation in future to improve the global taxation environment.
The guideline will enhance synergy among policies on fiscal support, taxation, financial service, innovation, talent and land use, among others, for said enterprises, said Jiang Zhenmei, an official of the provincial department of industry and information technology.
They also made up 47.88 percent of imports and exports, 36.49 percent of taxation, and 18.30 percent of employment, added Huang.
Ma Bin, executive vice-president of the association, said, "The confidence of SMEs continues to be boosted as China launched a series of guidelines to promote the development and growth of private enterprises, along with a series of fiscal, taxation and financial policies to support the real economy and activate the capital market.
Citing a series of recently reduced taxes, Luo Tianshu, chief accountant of the State Taxation Administration, said the cuts are critical for promoting sustained economic development, strengthening internal driving forces and sustaining the improvement in market expectations.
Comprehensive bonded zones are special commercial zones that enjoy favorable taxation policies and are managed by Customs authorities.
CBZs are special commercial zones that enjoy favorable taxation policies managed by customs authorities.
It has also set up the Hainan Free Trade Port, which has outperformed the other free trade zones in terms of taxation and other preferential policies.
Since Hainan released the policy that allows domestic tourists to buy products on the island without taxation on April 20, 2011, rounds of adjustments to the initial policy have taken place.
The National Development and Reform Commission, the Ministry of Finance, the People's Bank of China and the State Taxation Administration held a news conference on Aug 4 to introduce the policy mix that was unveiled recently to promote the high-quality development of China's economy.
Taxpayers with monthly sales revenue of no more than 100,000 yuan ($14,000) will continue to be exempt from value-added tax, according to statements jointly released by the Ministry of Finance and the State Taxation Administration on Wednesday.
As part of the country's efforts to boost the vitality of market players, the country added 927.9 billion yuan ($129.7 billion) in tax and fee cuts, refunds and deferrals in the first half, the State Taxation Administration said on Friday.
More support has been given to small businesses as 62 percent of the tax and fee support went to micro, small, and medium-sized enterprises, Rong Hailou, an official with the State Taxation Administration, told a press conference.
The zone's accumulative sales hit $3.7 billion to date, and its taxation stood above $200 million, it added.
Li Fei, vice-minister of commerce, said the nation is willing to sign or update agreements related to investment promotion and protection, as well as avoidance of double taxation with several African countries.
Since Hainan launched the policy that allows domestic tourists to buy products on the island without taxation on April 20, 2011, rounds of adjustments on the initial policy have taken place.
The NEVs bought in 2024 and 2025 will be exempted from purchase tax amounting to as much as 30,000 yuan ($4,175) per passenger vehicle, according to a statement issued on Wednesday by the Ministry of Finance, the State Taxation Administration and the Ministry of Industry and Information Technology.
A total of 1.52 million new market entities handling tax-related business were registered in May, an increase of 24.9 percent from the same period last year, data from the State Taxation Administration showed.
Comprehensive bonded zones are special commercial zones that enjoy favorable taxation policies and are managed by customs officials.
Several local tax authorities are launching special tax incentives; for instance, the tax bureau in Xinghua, a county-level city in Taizhou, Jiangsu province, has set up a special channel — among other favorable taxation policies — targeted at companies to help them trace difficulties with regard to paying taxes and find solutions.
Chen Zhenhui, senior partner of Jingsh Law Firm, said, "The policies help the taxation department strengthen the agglomeration effect of export enterprises within the region, promoting the recovery of trade.
A total of 1.48 million new market entities handling tax-related business were registered last month, an increase of 28.8 percent from the same period last year, data from the State Taxation Administration showed.
Figures from China's State Taxation Administration show that revenues from consumption-related sectors jumped by 24.4 percent year-on-year over the May Day holiday, the administration said on Thursday.
Since Hainan launched the policy that allows domestic tourists to buy products on the island without taxation on April 20, 2011, rounds of adjustments on the initial policy have taken place, increasing the island's annual tax-free shopping quota from 5,000 yuan to 100,000 yuan per person and expanding the major categories of duty-free goods from 18 to 45.
Wang Jun, head of the State Taxation Administration, told a press conference Thursday that the combined sales revenue of businesses nationwide gained 4.7 percent year-on-year in the first three months of 2023 and logged an increase of 6.2 percentage points in comparison with the fourth quarter last year.
Hainan province will add two methods for picking up offshore duty-free goods starting on April 1, according to an announcement on Tuesday by the General Administration of Customs, Ministry of Finance and State Administration of Taxation.
China has also continued to reform the fiscal, taxation and financial systems.
Sales revenue of consumption-related industries during the Spring Festival holiday, which ended in late January, rose by 12.2 percent from a year earlier, and by 12.4 percent compared with the same period in 2019, the State Taxation Administration said.
"In our park, about 3.31 square kilometers in size, there are some 3,000 enterprises that contribute more than 9 billion yuan taxation on an annual basis," said Chen Jun, president of Shibei Hi-tech Park.
The companies played a more important role in stabilizing growth, increasing employment, taxation contribution, entrepreneurship and innovation, rural revitalization, environmental protection and charity efforts, said the report released on Tuesday.
In the context of the Spring Festival holiday, sales revenue of China's consumption-related sectors rose 12.2 percent this year over the corresponding period of last year, data from the State Taxation Administration showed.
The total consists of approximately 2.46 trillion yuan worth of value-added tax credits that have been refunded to taxpayers' accounts, over 1 trillion yuan of tax and fee cuts, and 750 billion yuan of deferred tax and fee payments, Wang Daoshu, deputy head of the State Taxation Administration, told a press conference.
During the week-long holiday, which ended on Friday, sales revenue of China's consumption-related sectors rose 12.2 percent from last year's Spring Festival holiday, which ran from Jan 31 to Feb 6, data from the State Taxation Administration showed.
The sales revenue saw an average annual growth of 12.4 percent during the period compared with the Spring Festival holiday in 2019, the pre-COVID-19 period, according to the value-added tax data released by the State Taxation Administration.
Over 90 percent of foreign companies are reported to be satisfied with their access to business premises and taxation in the Chinese market in the fourth quarter of 2022, while 9.78 percent of them expanded investment in the country, according to a business environment survey released by the Beijing-based China Council for the Promotion of International Trade, or the CCPIT.
Last year till Nov 10, China had cut or deferred taxes and administrative fees by more than 3.7 trillion yuan, according to data released by the State Taxation Administration.
Covering taxation, finance, social security and employment policies, the regulation, effective from Nov 1, provides fresh assistance to self-employed individuals and seeks to address their immediate challenges and unleash their vitality.
The regulation promises greater supportive policies, including on taxation, finance, employment, digital development and intellectual property protection, to individual businesses.
Specifically, they can enjoy large-scale VAT (value added tax) refund policies like other enterprises," said Dai Shiyou, an official with the State Taxation Administration.
Currently, over 80 percent of China's self-employed businesses are free from taxes, according to Dai Shiyou, an official with the State Taxation Administration.
According to the regulation that will take effect on Tuesday, greater supportive policies, including on taxation, finance, employment, digital development and intellectual property protection, will be provided to self-employed households.
Support for these businesses in areas including registration of market entities, annual reporting services, supply of business premises as well as capital, taxation, finance, social security, entrepreneurship and employment will be provided by the government and its relevant departments.
Official data from the State Taxation Administration showed that China's tax refunds as well as tax and fee cuts and deferrals had exceeded 3.4 trillion yuan ($478 billion) by Sept 20.
Official data from the State Taxation Administration showed that China's tax refunds as well as tax and fee cuts and deferrals had exceeded 3.4 trillion yuan (about $478 billion) by Sept 20.
The draft clearly stipulates equal access and fair treatment for self-employed people, the protection of their property rights and business autonomy, and policy support in taxation, fees and finance.
Nakao, chairman of Mizuho Research & Technologies Ltd, said China has ample room to expand the services sector and stimulate consumption, and the redistribution of income through progressive taxation and education will help fully unleash potential.
The country's accumulated tax refunds, tax and fee cuts, and tax and fee deferrals this year topped 3.3 trillion yuan ($477.56 billion) by Aug 31, according to the State Taxation Administration.
By July 20, China's accumulative tax refunds, tax and fee cuts, and tax and fee deferrals topped 3 trillion yuan ($444 billion), said the State Taxation Administration.
There should be more efforts to participate in the formulation of international digital trade rules and to ramp up policy support for MSMEs in taxation, Customs clearance, exchange rate fluctuations, digital transformation of enterprises and protection of rights in overseas markets, he added.
Of the total, value-added tax credit refunds exceeded 2 trillion yuan, more than three times the total amount recorded last year, Wang Daoshu, deputy head of the State Taxation Administration, told a press conference.
Some 1.1 million cars enjoyed China's car-purchase tax cut during the first month of the policy's implementation, saving about 7.1 billion yuan for car buyers, said the State Taxation Administration.
考试真题例句(机器翻译仅供参考)

四级To deal with obesity, a mixture of approaches—including reformulation, taxation and adjusting portion sizes—will be needed.

为了解决肥胖问题,需要采取多种方法,包括重新制定、征税和调整份量。

2016年12月阅读原文

四级Sugar, alcohol and tobacco, economist Adam Smith once wrote, are commodities which are nowhere necessaries of life, which have become objects of almost universal consumption, and which are, therefore, extremely popular subjects of taxation.

经济学家亚当·斯密(Adam Smith)曾写道,糖、酒精和烟草都是不属于生活必需品的商品,几乎已成为普遍消费的对象,因此,它们是极受欢迎的征税对象。

2016年12月阅读原文

四级They were subject to taxation almost everywhere.

他们几乎在任何地方都要纳税。

2016年12月阅读原文

四级A preliminary review of Mexico's taxation found a fall in purchases of taxed drinks as well as a rise in sales of untaxed and healthier drinks.

对墨西哥税收的初步审查发现,征税饮料的购买量下降,未征税和更健康饮料的销售量上升。

2016年12月阅读原文

四级To deal with obesity, mixture of approaches--including reformulation, taxation and adjusting portion sizes--will be needed.

为了解决肥胖问题,需要多种方法,包括重新配方、征税和调整份量。

2016年12月大学英语四级真题(第2套)

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