詞義辨析
tax, duty和tariff都是“稅”，但區(qū)別很大：
1. tax泛指稅款、稅金等各種稅，如individual income tax個(gè)人所得稅。
2. duty指對(duì)進(jìn)口貨物征收的稅，尤指進(jìn)口關(guān)稅，如duty-free shop免稅店。
3. tariff指政府向進(jìn)口或出口的商品征收的稅。
是可以選擇的選擇題呀~
Notwithstanding any other provision of this Agreement, each of the Partnership and the General Partner may be reorganised or reconstituted as a different type of business entity, including an entity formed outside of the Cayman Islands, provided that in such event (a) the Partnership shall be reorganized or reconstituted as an entity with respect to which the liability of the equity holders is as limited as it would be for the Limited Partners of the Partnership, and (b) the Partnership shall continue to be treated as a partnership for purposes of U.S. federal income （ ）.
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解析：Notwithstanding any other provision of this Agreement, each of the Partnership and the General Partner may be reorganised or reconstituted as a different type of business entity, including an entity formed outside of the Cayman Islands, provided that in such event (a) the Partnership shall be reorganized or reconstituted as an entity with respect to which the liability of the equity holders is as limited as it would be for the Limited Partners of the Partnership, and (b) the Partnership shall continue to be treated as a partnership for purposes of U.S. federal income taxation.
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譯文：盡管本協(xié)議存在其它任何規(guī)定，合伙企業(yè)和普通合伙人可以重組或者重新設(shè)立為其它不同類型的商業(yè)實(shí)體，包括在開曼群島之外成立的企業(yè)，但條件是，在這種情況下：(a) 就合伙企業(yè)重組或者重新組建的實(shí)體而言，其權(quán)益持有人的責(zé)任應(yīng)當(dāng)與合伙企業(yè)有限合伙人的責(zé)任相同，為有限責(zé)任；并且 (b) 就美國聯(lián)邦所得稅目的而言，合伙企業(yè)應(yīng)當(dāng)繼續(xù)被視為一家合伙企業(yè)。
Exports from the Zone can enter the United States （ ）-free.
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解析：Exports from the Zone can enter the United States duty-free.
譯文：該區(qū)域的出口物資可以免稅進(jìn)入美國。
The contract price set forth in this Contract shall not include any withholding （ ）and any charges imposed on the contractor by the government in New Zealand.
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解析：The contract price set forth in this Contract shall not include any withholding tariff and any charges imposed on the contractor by the government in New Zealand.
譯文：合同中規(guī)定的合同價(jià)格不應(yīng)包括新西蘭政府向承包人征收的扣繳稅金和任何費(fèi)用。
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