| Chinese to English: 税收盲区不应忽视/Taxation blind area (spot) should not be ignored | |
Source text - Chinese
网络发展到了今天, 逐渐出现了一些虚拟的商城、店铺,而且发展趋势如火如荼。在现实生活中,企业与公民要依法纳税,那么在网络的虚拟世界中,有了收入应不应该缴税? 缴税又上哪缴呢? 而这些商城、店铺的收入到底有多少? 这都是我们在新的经济形势下遇到的挑战。
网络商城不需要实体店铺, 不需要缴纳大量电费、水费以及员工的开 销, 往往只需要把商品资料上传到网上即可; 相对于其他的实体商城, 节省了很大的经营成本。
网络商城所出售的产品是通过什么样的渠道进货、出货的, 甚至成本以及所获得的利润有多少都不甚清楚。而对这些网上经商者的收入无法认定, 也就无从征税, 这是税收工作中的一个“盲区”。
虽然网络商城是虚拟的店铺, 现实的法律很难执行,但其所获得的利润却确实落到了搭建网络商城的经营者手上。按照国家法律规定, 无论是在哪进行营商活动, 都应该依法缴税。因此,国家应尽快研究相关的税收政策, 以清除网络商城的税收“盲区”。
| Translation - English
Today, the developing of Internet has created the gradual emergence of the virtual mall or shop. In the real life, businesses and citizens to pay taxes in accordance with the law, then should income in the virtual world not been taxed? Where should people pay the tax? How much the revenue these mall, shop earn? These are the challenges we encountered in the new economic situation.
Online shopping mall does not require physical stores and do not need to pay a lot of electricity, water and staff overhead. Normally, the product information is uploaded to the Internet which will save a lot of operating costs in comparison to other entities Mall.
It is nor clear that how do the products sold through the online shopping mall whether it is through distribution channels, wholesales, shipping, and even the number of costs and profits are unclear. The income of these online traders cannot be identified, and there can be no taxation, which is a "blind spot" in tax system.
Although online shopping mall is a virtual shop, the current law is difficult to enforce, but the profits they received actually fell into the hands of the operators who established online shopping mall. According to the state law, no matter of where the business activities operate, business owner has responsibility to pay taxes by the rule of law. Therefore, the state should amend the tax policy, in order to clear the blind spot in E-shopping.
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| English to Chinese: Platypus 鸭嘴兽 | |
Source text - English
The Platypus is a unique Australian species. Along with echidnas, Platypuses are grouped in a separate order of mammals known as monotremes, which are distinguished from all other mammals because they lay eggs. When first discovered, the unusual look of a Platypus caused considerable confusion and doubt amongst European naturalists and scientists, many of whom believed that the animal was a fake.
Platypus is well adapted for semi-aquatic lifestyle. Its streamline body and a broad, flat tail are covered with dense waterproof fur, which provides excellent thermal insulation. The Platypus propels itself through the water by using its front, short, webbed limbs, and the partially-webbed hind feet act as rudders. Behind its distinctive bill are the grooves that house the ear openings and the eyes which close when the animal dives. The Platypus uses its tail for storage of fat reserves and the strong claws on its feet for burrowing and moving on land. In addition, males possess a horny spur on their ankles, which is connected to a venom gland in the upper leg, making the Platypus one of the few venomous mammals.
The skeleton of the Platypus is heavy and has several similarities to that of fossil and modern reptiles. These include pectoral girdles made of five bones, splayed legs and rudimentary ribs on the neck vertebrae.
Distinguishing features of a Platypus are: streamlined body with a bill and broad flat tail; short limbs with webbed feet; dense dark brown to reddish brown fur with light brown/silver
underfur.
(251 words)
| Translation - Chinese
鸭嘴兽是澳大利亚一个独有的物种。与针鼹鼠一起，鸭嘴兽被称为单孔类动物，属于一个单独的哺乳动物种类。之所以区别于其他所有哺乳类动物的哺乳动物，因为它们产卵。当其被第一次发现时，鸭嘴兽那不寻常的外观在欧洲的自然学家和科学家造成了相当大的困惑和怀疑，他们中的许多人认为，这种动物是假的。
鸭嘴兽很好地适应了半水栖的生活方式。稠密的防水皮毛覆盖着它那呈流线型的身体和有着优良的保温功能的宽大，扁平的尾巴 。鸭嘴兽靠短小而有蹼的前肢来划水前进，有部分蹼的后脚作为方向舵。在其独特的喙后的凹槽有着耳孔和潜水时会闭上的眼睛 。鸭嘴兽使用它的尾巴来作为储存脂肪的地方，而他那脚上强大的爪子是用来挖洞和移动的。此外，在雄性的脚踝上有一个角状的骨刺连接到在上腿毒腺，使得鸭嘴兽的少数有毒的哺乳动物之一。
鸭嘴兽骨架是非常沉重的，又和古现代的爬行动物非常相似。其中包括五块骨头组成的的肩胛骨，叉开腿和颈部脊椎不完整的肋骨。
鸭嘴兽的显著特点是：有着喙和宽大尾巴的流线型身体， 短小且有蹼的四肢，浓密的暗棕色且带红棕色的皮毛和浅棕色夹杂银色的绒毛。
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