法律英语词汇
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单词:levy [ˈlɛvi] n[C] the imposition of a fine or tax; the fine or tax so imposed.
v.t. To impose or assess (a fine or a tax) by legal authority
作为动词,levy常构成这样的短语:levy a tax on sth
根据上述释义,我们可以看出动词levy的意思是征收(罚款或税款),名词levy的意思是(征收的)罚款或税款。
索引词:levy
例文:[例1]
Tax means a tax, levy, duty, charge, deduction or withholding, however it is described, that is imposed by law or by a Government Agency, together with any related interest, penalty, fine or other charge. 赋税是指由法律或由政府机构征收的各类税捐、费用、扣减或预提(不论其名称为何),包括任何相关利息、罚款、罚金或其他收费。
备注:句中tax, levy, duty三个词均有税款的意思,中文译文不易体现,且句中however it is described,所以处理成“各类税捐”。
[例2]
In the Province of Alberta, the Mines and Minerals Act (Alberta) governs the management and disposition of rights in Crown-owned mines and minerals, including the levying and collecting of bonuses, rentals and royalties. 在阿尔伯塔省,对王家所有的矿藏和矿物权利进行管理和处分,包括课征和收取红利、租金和使用费,应当遵守《矿藏和矿物法》(阿尔伯塔省)的规定。
[例3]
The Board of Trustees shall determine whether or not any charge for tuition, or registration fee, shall be levied in any department of the University, and the amount of such charge or fee; and it may exempt residents of California from the payment of any such charge or fee. 受托人董事会应当决定斯坦福大学的院系是否收取学费或注册费以及学费或注册费的金额;受托人董事会可以免除加利福尼亚居民交纳学费或注册费的义务。
[例4]
THE PARENT SHALL PAY TO THE CONTRACTOR THE AMOUNT CALCULATED UNDER CLAUSE 2.2 (THE "INCENTIVE") AS INCENTIVE FOR AN EARLY COMPLETION OF THE PROJECT AND AS COMPENSATION FOR ANY AND ALL COST INCREASES WHICH IS AND/OR WILL BE SUFFERED BY THE CONTRACTOR DUE TO THE LATE EFFECTIVENESS OF THE EPC CONTRACT, ALL FEES AND CHARGES WHICH WILL BE LEVIED IN CONNECTION WITH THE GOVERNMENTAL APPROVALS AND THE TERMINATION OF THE CONSULTANCY AGREEMENT. 母公司应向承包商支付根据第2.2条计算出来的金额(“奖励金”),用以奖励项目尽早完工,并补偿承包商因工程总承包合同延迟生效而增加和/或将要增加的一切开支,以及补偿与政府批准和终止《顾问协议》有关的全部费用。
[例5]
All payments of principal and interest by the Borrower shall be made without set-off or counterclaim and free and clear of and without deduction for or on account of any and all taxes, levies, imposts, deductions or withholdings of whatever nature now or hereafter imposed. In the event that the Borrower is required by law or regulation to make a payment subject to any tax or other deductions, then the Borrower shall pay such additional amounts as will ensure that the Lender receives the amount that it would have been entitled to receive if no such deduction or withholding were required or made. 借款人不得对于它偿付的所有本金和利息进行抵消或者提出反请求,借款人偿付的所有本金和利息不含而且未扣除目前或者今后课征的任何和所有税金、捐税、进口税、扣除费用或者扣缴费用。如果有关法律或者规定要求借款人缴纳任何税款或者扣除其他费用,那么借款人应当支付额外的款项,以便确保贷款人收到的款额等于假若没有要求或者进行扣除或者扣缴,贷款人原本有权收到的款额。
[例6]
All payments to be made by the Company to any person under any Finance Document shall be made free and clear of and without deduction or withholding for or on account of Tax imposed or levied by or on behalf of any taxing authority in the PRC and/or any jurisdiction from or through which any payment is made or caused to be made by or on behalf of the Company unless the Company or any person on its behalf is required to make such a payment subject to the deduction or withholding of such Tax, in which case the sum payable by the Company in respect of which such deduction or withholding is required to be made shall be increased to the extent necessary to ensure that, after the making of the required deduction or withholding, such person receives and retains (free from any liability in respect of any such deduction or withholding) a net sum equal to the sum which it would have received and so retained had no such deduction or withholding been made or required to be made. 公司根据融资文件应当向任何人支付的款项,应当免除而且不得扣除或扣缴中国和/或公司支付或代表公司支付或者促使公司支付或促使代表公司支付该款项所在或所经过的司法管辖区的税务机关规定或征收或者代表上述税务机关规定或征收的税款,除非公司或代表公司的任何人支付该款项必须扣除或扣缴上述税款,在此情形下,应当提高必须扣除或扣缴税款的公司应付款项的金额,以便确保在扣除或扣缴必要税款之后,收款人收到和保有(不承担扣除或扣缴税款的义务) 的净金额等于假若没有扣除或扣缴税款或者没有被要求扣除或扣缴税款,收款人原本应当收到的款额。