查询词典 accrued income

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) its innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

Fourth, income and expenditure blotters function, the function can be recorded per month income and expenditure, and its balance of the accumulated balance will be automatically calculated, it is noteworthy that several of the monthly record of more than 200, showed that window does not reveal more than 200 of income and expenditure records, but their balance and the cumulative balance, the system also background to the calculation and preservation.

四是收支流水帐功能，该功能可以记录每一个月收入和开支，其余额和累计余额会自动计算，值得注意的是每月记录条数大于200条时，显示窗口不会显示大于200条以上的收支记录，但是其余额和累计余额，系统也在后台给予的计算和保存。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

Deferred income refers to income items received by a business to be recorded as income in the future periods.

递延收入系指：凡业经收纳，而应属於以后各期享有之收入。

In different income level, the effect from income transference to the saving is suffering the degression from positive to negative as the income goes down.

从不同收入阶层看，转移收入对储蓄的影响，自最低收入户到最高收入户呈现由正到负，逐步递减的趋势。

They are respectively earned income, passive income and portfolio income.

他们分别是收入，被动收入和投资收入。

Through the statistical analysis and epagoge of the questionnaire on the income satisfaction degree between Shanghai and HeNan province, and by using the measurable income degree to replace subjective eudemonia in order that the eudemonia degree can be caculated and compared accurately instead of just subjective explanation, this thesis finds out the relation features between income satisfaction degree and marriage of urban citizens represented by Shanghai and that of rural citizens represented by Anyang and Xinyang, HeNan Province.

通过对2007年10月上海与河南收入满足度调查问卷数据进行统计分析和归纳，并用可以计量的收入满足度来代替主观幸福感，使幸福程度可以用精确的数量来计算和比较，而不仅仅是主观化的说明，从而得出以上海为代表的城市居民收入满足度与婚姻之间关系的特点及以河南安阳与信阳为代表的农村居民收入满足度与婚姻之间关系的特点，并分析出我国现阶段收入满足度与婚姻关系中城乡之间的相同之处及差异之处：已婚人士的平均收入满足度明显高于未婚人士的平均收入满足度；在已婚人士中，男性相比女性，具有更高的平均收入满足度，说明了男士从婚姻中获得了更多的幸福因素。

The reform of China's household income distribution has broken the equalitarianism in income distribution, and established the distribution principle of " giving priority to efficiency with due consideration to fairness", which promotes economic development in China, but widens household income gap .

收入分配制度的变革打破了平均主义分配方式，确立了"效率优先，兼顾公平"的分配原则，这在促进经济发展的同时也导致了居民收入差距的扩大。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。