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Individual income tax个人所得税A: This is the Foreign. What can I do for you?A: 你好,这里是国际税务所,请问有什么帮助的吗?B: This is Tom Black and I am from England. I have something to inquire abou the income tax.B: 我是来自于英格兰的汤姆·布莱克,我想咨询一些关于个人所得税的问题。A: Sure, go ahead.A: 好的,请说。B: Heres the thing. I am a sales representative in China and my company is based on my income in England?B: 事情是这样的,我是我们公司在中国的销售代表,我们公司总部设在英格兰。那么请问一下我需要交纳个人所得税吗?A: Well, it depends.A: 这得根据不同情况而定。B: On what?B: 那么是根据什么情况呢?A: It depends on how many years you have been in China.A: 是根据你在中国居住的时间的长短而定的。B: Well, I have been in China for only six months.B: 我刚刚到中国六个月。A: You are quite welcome. Bye.A: 很高兴为您效劳,再见。 /201603/429974。

So what have you done to save the world today? Used a bit less water? Perhaps. Recycled a bit more rubbish? Of course, as More4 News viewers, you are clearly caring and intelligent consumers. But there aren't many tax incentives coaxing people towards those greener choices, helping to stop the damage we do to the world around us. The latest thinking is that perhaps the taxman should reward green choices and punish environmentally damaging ones. Roz Upton looks at how it might work. We use them without a second thought, power showers, disposable batteries, ordinary light bulbs. But our consumer-led society is damaging the environment. Domestic households account for half / the UK's water consumption, almost 1/3 of greenhouse gas emissions and 10% of waste. Now a report commissioned by Green Alliance recommends inefficiency charges on products that are more damaging to the environment than greener alternatives, the aim to discourage consumers from buying them. Guy Thompson: First, that is the deliberate ploys, is to make people realize, to hit people in the pockets, and to reflect the environmental impact of a particular, particularly inefficient or wastful product. Despite the report author's holding back on recommending a levy of taxation, householders are upset at the very thought of it. An unidentified woman: If they are living on the fixed income, they certainly don't want more increases. An unidentified man: We have enough taxes, as it is. Um, I'd rather see we get rid of inefficient products, and have the efficient ones. An unidentified man: Anything that can be publicized that makes the awareness more, is good, but I don't think taxing something is necessarily giving ur, positive signals, I think in fact it gives a negative signal. So-called "green taxes" are not without precedent. In Ireland, the tax on plastic bags introduced 3 years ago has cut their use by more than 90%. Some green measures can have undesirable side effects. Take taxing plastic bags for example, it may drastically cut their distribution; but some people use them to put rubbish in, and without them, more people are likely to buy bin liners, and they're made of tougher plastic, which uses more energy in the recycling process. Of course a tax on some brands of dustbin liners might encourage people to opt for eco-friendly varieties, but in isolation, these kind of levies will make little impact. Some report sources at the Policy Studies Institute are also advocating penalizing people who don't sort their rubbish for recycling. They're suggesting national water metering to reward those who use less, and reduction in council tax for householders who insulate their homes to conserve energy. Until now, most green taxes in the UK have been named businesses. Paul Ekins: No one likes taxes, and householders vote whereas businesses don't, uh, a householder has been quite effective in, uh, through various consumer councils in voicing their concerns. Economists warn any new measures must be carefully adopted to avoid creating unnecessary bureaucracy. Stephen Smith: I think there's a great danger, for we overcomplicate the tax system, these, a lot of little taxes on products that people believe are environmentally disreputable can make, do a lot of damage to the efficiency of revenue collection to be very ineffective, very costly to run, and may not achieve much environmental benefit. Punitive taxes may be unwelcome, but with sea levels rising, and scientists predicting that global temperatures will increase by up to 6 degrees celsius in the next century, drastic changes to our domestic habits are inevitable if we aren't to protect the Earth we live in. And this is the latest bright idea on how to initiate that change. Roz Upton's there on the rising seas, and perhaps rising taxes. . . 200805/39223。

探索世界奥秘之Supermassive Black Holes(超大质量黑洞) 12This correlation is the most important thing we've learned about supermassive black hole so far. Astronomers are always looking for correlations. Whenever you find one that's really tight like this one, it's a sign that there is some basic physics there that you need to look for. As it happens, the physics that might explain what was going on had been suggested years before by theorists Martin Rees and Jo Silk. Jo Silk has spent much of his life trying to solve the mystery of galaxy formation. Three years ago it became clear that he had been missing a vital ingredient. If there was a black hole in every galaxy, then scientists would need to explain what it was doing there. We had to rethink our ideas of how galaxies were made. To understand the first light at(of/in) the universe we really have to include the role of the supermassive black holes in galaxy formation. All previous ideas of galaxy formation had assumed that gas in the early universe simply condensed to form stars in galaxies. Silk and Rees came up with a completely different idea. They proposed that the center of each early gas cloud could have collapsed to form a giant black hole. The black hole would immediately start feeding on the gas around it creating a brilliant quasar.correlation: a mutual relationship of interdependence between two or more things200808/46189。

What a relief for Anna.安娜真是松了口气。Lets listen again to some of the phrases Paul used to praise her.让我们再听听保罗用来表扬她的表达方式。Well done.干得好。You were in a difficult situation and you handled it well.你处于困境却处理得很好。So, great job. Im really impressed.干得好,给我留下了非常深刻的印象。He also explained why he thought Anna had done a good job.他还解释了为何她认为安娜做得好。You remained calm, friendly and professional.你仍然很沉着,友好,专业。Excellent work Anna.干得漂亮,安娜。But Toms mistakes have given everyone a lot of work to do tomorrow.但是汤姆的失误将会在明天给每个人带来很多工作。First thing tomorrow we need to sort this mess out.明天首先要做的是把这场乱子解决掉。Tom, I want you to phone every single client and check the orders.汤姆,我想让你给每个客户打电话,并且检查他们的订单。Anna, you can go to the warehouse and find out whats going on in there.安娜,你可以去仓库了解一下。 /201612/483615。

国家地理:Out of the Box 圣诞礼物 For most of us, the season evokes a kind of universal memory.My strongest memory of Christmas is the tree with all of the presents underneath it. And usually in the morning I wake up really early like at five o'clock. And when you come downstairs Christmas morning and the trees lit up, there is piles of presents, there might be a bicycle, there are skis, there is all... there's stuff all over the place. I really remember the lights, because that to me was the most magical. And hearing just the Christmas music that you only hear that one time a year. There is just lots to be happy for.Is that what you ask from Santa? Yeah.Christmas comes with a host of vivid images that bombard us from all directions for entire season: candy canes and carolers, stockings and store windows, Nativity scenes and nutcrackers, not to mention entire neighborhoods that explode in a kaleidoscope of light and colors. Then on top of all that, throwing the art character who's the master of ceremonies of this visual feast. Santa Claus.I'd describe him as fat and jolly.Big, chubby. A loving, very generous kind of guy. A good listener, listens to requests. I used to think that Santa Claus was probably one of the greatest people in the world.Merry Christmas!Santa's origins go back more than 2,000 years, but it took centuries of poetic embellishment and a few things lost in translation before the Santa that we know today emerged. The legend begins with a real figure, Saint Nicholas, a 4th century monk in what is now Turkey, who is famous for his kindness. It's said that he gave away his wealth to help children and the poor.He believed in, in helping others and doing it secretly, secret giving.Tim Connaghan, who plays Santa in movies and TV, has studied the evolution of Saint Nicholas from monk to myth. Nicholas was a bishop by the time he died around 350 AD, he was later canonized as a saint and became a revered symbol of generosity throughout Europe and beyond. There were so many churches, cathedrals and religious locations named after Nicholas. It was a very remarkable thing. The Greek adopted him as a patron saint. The Russians adopted him as a patron saint.The date of Nicholas' death, December 6th, was honored every year with a popular feast. But in 12th century France, the celebration took on a new twist that quickly became part of the tradition.Some French nuns decide one year, bake some little treats, go by all the homes, put treats in the shoes of the little children and tell them that Nicholas brought them for being good. And over the next hundred, two hundred years, more people pick up on this idea of giving something to the children. Because of the proximity of his feast day to Christmas. Saint Nicholas gradually became associated with the holiday as did the notion of a phantom gift giver who doled out rewards to the worthy.To give a gift subscription to any National Geographic magazine, log on to nationalgeographic.com/magazines.New Words:bombard: (v.) To attack with bombs, shells, or missiles. 炮击embellishment: (n.) The act of embellishing or the state of being embellished. 装饰canonize: (v.) To declare (a deceased person) to be a saint and entitled to be fully honored as such. 宣布为圣徒proximity: (n.) The state, quality, sense, or fact of being near or next; closeness 接近200708/16990。

Did you know that there is one simple thing you can do at the beginning of any relationship to set it up for a long-term success, but most of us are afraid to do it? Hi! I'm Marie Forleo, life coach and author, and I'm gonna give you this one simple tip that's gonna set you up on the right path for any relationship in your life. Here it is. Most of us tend to not communicate honestly. Now I know this doesn't sound like a revolutionary idea, but it comes down to the small things. Here's what I mean.Have you ever been on a date and the guy always shows up late or there is something that he does that really doesn't work for you, but you're kind of afraid to say, coz you think he's not gonna like you or he won't ask you on a second date? No, no, no. What you wanna do is you wanna communicate what's happening for you, what's working for you, what's not, and you gotta start from the get-go. Here's why. When you don't communicate, things that aren't working for you or things that really aggravate you and kind of get you pissed off. What happens is you build up resentment. That resentment builds up overtime and before you know it you're gonna start picking fights. You are not gonna know why; he is not gonna know why. And things are gonna get really bumpy really fast. What happens when you practice communicating and speaking honestly when things aren't working is that when the relationship gets a little further and things are to get bumpy, it's gonna be so easy for you to smooth it out and you guys are gonna have a great relationship moving forward. And then of course if things aren't gonna work out for you guys, it's not gonna be hard to say it and you are gonna spend less time in a relationship that's not working. So you can move on to one that does.If you wanna learn more on how to be a great communicator and more helpful tips on dating and relationships, do me a favor, check out makeeverymanwantyou.com. It's an excellent book that I just wrote and it's gonna help you out so much in all your relationships. Thanks for clicking on imag. For more original lifestyle s, log on to fncimag.com. 200810/51398。

Applying procedures申请程序A: Im going to apply for a patent but Im not sure how to prepare the application. Would you please help me?A: 我想申请专利,但不知道如何准备,你能帮我吗?B: Sure, glad to help. First you need submit a request, a description and a claim. The description is particularly important. If necessary, it should be supported by drawings.B: 当然,很高兴能帮忙。首先,你需要提交一份申请书,一份说明书和一份要求书。说明书尤其重要,必要的话,说明书应配有插图。A: How long shall I have to wait for the approval?A: 获得专利我要等多长时间?B: Well, examination takes time. The Patent Office will announce the result and notify the application within 18 months. Even then you still dont get the patent certificate.B: 哦,专利审查需要时间。专利局会在18个月内公布结果,公告专利。即使到那时,您也拿不到专利书。A: Why?A: 为什么?B: The Patent Office needs 90 days to wait for any possible opposition. Only when everything is OK will the patent be registered.B: 专利局还需要90天时间看看是否有异议。只有一切都没有问题时,专利方可注册。A: I see. But I have another question. I dont know the reason why the duration of protection is only 15 years?A: 我明白了,我还有一个问题。我不知道专利的保护期为什么只有15年?B: This is only for one of the patent rights. For invention the duration of protection is even shorter, only for 5 years protection.B: 只有一种专利权保护期限是15年,发明专利保护期限是15年。至于实用新型和外观设计专利,保护期更短,只有5年。A: Does every country specify the same duration of protection?A: 每个国家规定的保护期限时候都一致?B: No, 15-year protection is the minimum protection any country will grant its patentees. In some countries, the patent right duration for invention is 20 years.B: 不是,各国都对专利人给予了最低15年的专利保护。在一些国家,发明专利的保护期是20年。A: What are the criteria for granting patent rights?A: 授予专利的标准是什么?B: They are similar to those in other countries: novelty, inventiveness and praticability.B: 标准和别国相似,都要求具备新颖性,创造性和实用性。 /201601/421861。

to double down ------ 加大力度(非正式)英文释义(INFORMAL) To increase ones commitment to a specific idea, strategy, or course of action, although it is uncertain and involves risk.例句Although the giant company was losing money because it hired so many new sales representatives recently, the president decided to double down and recruit even more new sales people.尽管由于这家大公司不久前招聘了很多新的销售代表而亏损,但总裁决定加大力度,还要招聘更多的新销售人员。 /201611/471209。