临时税

如最终税低于已付或应付临时税或为担保目的而估计的金额，则差额部分应根据具体情况予以退还，或重新计算税额。

If the definitive duty is lower than the provisional duty paid or payable , or the amount estimated for the purpose of the security , the difference shall be reimbursed or the duty recalculated , as the case may be .

最近几周，出现了一个新观点，就是要额外征收所谓的临时住所税（pied-à-terretax），其征收对象是购买昂贵房产作为临时住所的住户。

In recent weeks , an idea has been floated of also charging a so-called pied - à - terre tax for part-time residents who buy expensive properties .

然而，有一点非常重要，就是国会必须延长将于今年年底到期的临时工资税减免和临时失业保障政策。

However , it is vital that Congress extend the temporary payroll cut and unemployment insurance , which also expire at the end of year .

在一项提议下，如果房主的单元价值在500到600万美元（约合人民币3058到3670万），那么房主需要对超过500万美元的部分支付0.5%的临时住所税。

Under one proposal , the owner of a unit valued at between $ 5 million and $ 6 million would pay 0.5 percent of the amount over the $ 5 million threshold .

包括前首相安倍晋三（shinzoabe）在内的这些高官提议，临时取消股息税和资本利得税，成立一只投资日本股市的主权财富基金，采取更严格的企业监管规定。

The group , which includes Shinzo Abe , the former premier , proposes a temporary abolition of dividend and capital gains taxes , the establishment of a sovereign wealth fund that would invest in Japanese stocks and stronger corporate governance rules .

在征收期限上，美国无临时反倾销税期限的规定，但其期中复审与期满复审的规定与欧盟类似；

In terms , there is no provisional anti-dumping duties term stipulation in USA , but whose annual and end review stipulation is similar to EU .

眼下讨论的问题包括临时延长所得税税率、以及为长期失业者延长失业补助，这一福利措施也开始即将到期。

Discussion points now include temporarily extending income tax rates , as well as extending jobless aid for the long-term unemployed , which are also starting to run out .

可以将此设计为一种临时性附加税，阻止企业在经济繁荣时期过度投资，暂停征收时则可以鼓励企业在低迷时期加大支出。

This could be structured as a temporary surcharge that dissuades companies from excessive investments in boom periods and , when suspended , encourages more outlays during a downturn .

终裁决定确定的反倾销税，高于已付或者应付的临时反倾销税或者为担保目的而估计的金额的，差额部分不予收取；

If the definitive anti-dumping duty determined in a final determination is higher than the provisional anti-dumping duty paid or payable , or the amount estimated for the purpose of the security , the difference shall not be collected ;