There are two objections to such a border tax: it would be protectionist; and it would be impractical. 反对这种边境税的理由有二:一,它是贸易保护主义做法;二,不切实际。
These industries argue that they and the environment need protection in the form of subsidies, free carbon permits or border tax adjustments. 这些产业争辩说,他们以及环境需要以补贴、放开碳排放管制以及关税调整的方式来得到保护。
An enterprise of small-scale border trade without the export refund certificate may not apply for tax refund. 未办理出口退税登记证的边境小额贸易企业不得申请退税。
A border tax, however imperfect, reduces this trade distortion. 不管有多么不完美,边境税都将减轻这种贸易扭曲。
A floor price for carbon, combined with a new border tax, should be the new priority. 设定一个最低碳价,再加上新的边境税,应该被列为新的优先任务。
A Hong Kong-based company whose executives spend most of their time across the border, in effect exercising control there, could be deemed to be operating in China and therefore liable to its higher tax rates. 对一家总部在香港的公司,如果其高管大部分时间都花在内地,实际上在那里行使控制权,那么,该公司就可能被判定为在内地经营,从而适用其较高的税率。
In March, Steven Chu, US energy secretary, told Congress that a carbon border tax would help "level the playing field" with countries with looser carbon standards. 美国能源部长朱棣文(stevenchu)在3月份告诉国会,征收碳边境税会有助于保证美国与碳排放标准比较宽松的国家之间的公平竞争。
Protectionism would gain support politicians in countries such as France and the US have already raised the prospect of "border tax adjustments" to penalise imports from heavy-emitting countries that do not submit to carbon regulation. 保护主义将获得支持,法国和美国等国家的政治家已提出可能做出“边境税调整”,对来自不服从碳规定的高排放国家的进口产品实施惩罚。
At the border, Mr alange must first buy an entry permit to get into the state, then queue in his truck at a separate booth to pay a central government tax. 到了边境,阿兰格必须先要购买一份入境许可才能进入该州,接着在一处单独的收费亭,坐在卡车中排队支付一笔中央政府的税费。
Border Tax Adjustment and Subsidy in WTO: Two Issues China Must Consider in Making its Energy Policy and Law WTO的边境调节税与反补贴:我国能源政策和法律必须考虑的两个国际性问题
On this basis, this paper deduces problems of border trade in stimulating economic growth, such as policy guidance is backward, preferential tax policy is imperfect and low quality of export products. 在此基础上本论文推导出了边境贸易在拉动经济增长中存在的问题。如政策指导落后、优惠税收政策不完善、出口产品质量低等。
Under the framework of GATT, export objects that allowed for border tax adjustment can only be indirect tax, while indirect tax is not allowed for border tax adjustments. 在GATT的框架下,出口边境税调整的允许对象只能是间接税,直接税是不允许进行边境税调整的。
Carbon tariff is a kind of carbon tax, and also a kind of BTA ( border tax adjustment), which is imposed on the border, thus is named as carbon tariff. 碳关税是一种碳税,也是一种边境调节税,由于在边境征收,因此被称作碳关税。
This dissertation argues that carbon tariff refers to carbon-based import border adjustment measures, which requires importers which import goods from the countries not implementing greenhouse gas reduction measures to pay tax or purchase emission allowances. 碳关税指的是基于碳排放的进口环节边境调节措施,表现为要求进口商对进口自未实施碳减排制度的国家的产品缴税或购买排放配额等形式。
On the other hand, imports that allowed for border tax adjustment can only be indirect taxes, but here only contains the physical inputs, not chemical inputs. 另一方面,进口边境税允许的调整对象也只能包括间接税,但是这里的间接税只包括物理投入,并不包含化学投入。
The former confliction mainly displays in the contradiction of border tax adjustment measures and WTO rules, trade restrictive measures and WTO rules. 前一冲突主要表现在边境税收调节措施以及贸易限制性措施与WTO规则的冲突。