nominal clauses
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Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.
第四,本文以2003年度深圳市数据为例,从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负,运用间接税税负转嫁程度测算模型,测算了深圳市增值税纳税人部分行业税负转嫁的程度,进而得出其经济税负,并分析了深圳市增值税纳税人税负存在的问题以及成因,验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负,得出以下结论:名义税负较高的行业,其经济税负不一定高,而名义税负较低的行业,其经济税负并不一定低,在衡量增值税纳税人的税收负担是否适度的问题上,不能简单的将名义税负与最优税负比较,而应将经济税负与最优税负比较。
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Nevertheless, when it comes to relative clauses introduced by inanimate antecedents, the differences between subject and object relative clauses diminish to some extent, and object relative clauses turn out to be even more frequent than subject relative clauses when the relative clause internal noun phrases are animate simultaneously.
从整体看,可及性的作用明显,主语关系从句比宾语关系从句使用更频繁,正确率更高;可当先行语为无生命名词时,主、宾语关系从句的使用差异会大幅度减小;而当从句内名词同时为有生命时,宾语关系从句的使用则会超过主语关系从句。
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Article 39If standard clauses are used in making a contract, the party that provides the standard clauses shall determine the rights and obligations between the parties in accordance with the principle of fairness, and shall call in a reasonable manner the other party 's attention to the exemptible and restrictive clauses regarding its liability, and give explanations of such clauses at the request of the other party.
第三十九条采用格式条款订立合同的,提供格式条款的一方应当遵循公平原则确定当事人之间的权利和义务,并采取合理的方式提请对方注意免除或者限制其责任的条款,按照对方的要求,对该条款予以说明。
- 更多网络解释 与nominal clauses相关的网络解释 [注:此内容来源于网络,仅供参考]
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Adverbial Clauses:(状语子句)
31 Subordinate Clauses (从句) | 32 Adverbial Clauses (状语子句) | 33 Relative Clauses (关系子句)
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Appositive Clauses:同位语从句
表语从句:Predictive Clauses | 同位语从句;Appositive Clauses | 时间状语从句;Adverbial Clauses of Time
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Relative clauses:关系子句
32 Adverbial Clauses (状语子句) | 33 Relative Clauses (关系子句) | 34 Noun Clauses (名词性子句)