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Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

For export trade finance, it involves overdraft and loan, packing loan, letter of credit negotiation, outward documentary collection advance, export discount and etc; for import trade finance, it includes limit for letter of credit, trust receipt, inward bills receivables, delivery against banking guarantee, inward documentary collection advance and etc. Other than these points, this article emphasized on forfeiting and factoring as the newest two operations and gives a profound explanation.

其中，出口贸易融资业务涉及了贷款和透支、打包贷款、出口信用证押汇、出口托收押汇、出口贴现等；进口贸易融资业务涉及了进口开证额度、信托收据、进口押汇、提货担保、进口代收押汇等；福费廷和保理两项业务作为在我国最新发展的国际贸易融资业务在这部分也做了详细介绍。

Article 13 To apply for engaging in maritime lighterage of dangerous goods by single voyage out of the water area of a port, the applicant shall file the application to the maritime administrative institution 24 hours in advance, while to apply for engaging in multi-voyage lighterage of dangerous goods in a certain sea area out of the water area of the port, the applicant shall file a written application to the maritime administrative institution 7 days in advance.

第十三条申请从事港口水域外海上危险货物单航次过驳作业的，申请人应当提前24小时向海事管理机构提出申请；申请在港口水域外特定海域从事多航次危险货物过驳作业的，申请人应当提前7日向海事管理机构提出书面申请。

If we did not advance when the masses demand advance, that would be Right opportunism.

当着群众要求前进的时候，我们不前进，那是右倾机会主义。

From at present the China on flowers market orchid trade in light of the circumstance, outside trading except domestic private proper motion, in the world, of Chinese orchid help advance somebody's career to plant and be introduced help advance somebody's career kind (point to what be born formerly to plant with breed), all have no the trade management course with walk up normal, make our country the orchid family medium orchid belong to is mixed slipper orchid is belonged to plant rare plant and breed prediction of a person's luck in a given year is quite serious.

从目前花卉市场上中国兰的交易情况来看，除国内私人自行交易外，在国际上，中国兰的栽培种和引进的栽培种，均未有走上正常的贸易治理轨道，使我国兰科中的兰属和拖鞋兰属植物中的珍奇种和品种流失相当严重。

Generally,a manufactured period lasts 15 days;customers shoud prepare the producing plan in advance and their package should reach our manufacturing center 3days before inoutting of the product;customers are kindly required to notice us in advance if they want to store their package in our storehouse so that we can arrange prepareation as soon as possible.

客户签定委托加工合同后，为维护双方权益，除需提供第一条要求的证件外，另须提供下列附件：A、客户委托我司加工产品授权书。B、客户所加工产品名称品种和包装配套的明细清单。

Generally, a manufacturing period lasts 10 days; customers should prepare the producing plan in advance and their package should reach our manufacturing center 3 days before inputting of the product; customers are kindly required to notice us in advance if they want to store their package in our storehouse so that we can arrange preparation as soon as possible.

产品生产周期为10天，客户应提前做好生产计划，客户包材需在灌装前三天运到工厂内，以便安排生产，如包材需寄存厂内以便安排仓库存放。

As one of the earliest presidial sub-branch, Chongqing branch has pursuant to the 'three top-ranking rule' which includes top service quality, top work effiency, and top credit standing and six advantages that concludes advance of banking system, prior management strategy, advance of intramural management, human resource development and construct the prior corporation cultural. As the result of innovation that all kinds of the competition ability became stronger and stronger.

作为交通银行最早设立的十大管辖分行之一，重庆分行遵循"三个一流"（一流的服务质量、一流的工作效率、一流的银行信誉）的办行宗旨，以"六个先进"（建立先进的银行制度、确立先进的经营理念、实行先进的内部管理、创新先进的服务手段、开发先进的人力资源、建设先进的企业文化）为具体指导，深化改革、加快发展，各项业务全面发展，竞争力日益增强。

I had assumed the head of the department of internal medicine , and have been selected as advance staff , excellent activity rustler of the Labor Union and advance staff of the health system , at the time or another .

1985年起从事临床工作至今二十余年，曾任内科主任，多次被评为先进工作者，优秀工会活动积极分子和市级卫生系统先进工作者。

By now in the hopper sand how many changed to the draft control, when the advance must examine that in fights sand how many to decide, the advance backlash must be flexible, when the sand bed landslide mechanical work strenuous or does not draw wants the hauling rope to loosen, causes the ship to draw back backward, up to until digs moves.

这时料斗内沙子的多少改用牵引控制，前进时要查看斗内沙子的多少而定，前进后退要灵活，如遇沙层塌方机械工作吃力或拉不动时要牵引绳松开，使船向后退，直至挖动为止。

By the time of its fall, most of the prisoners were writers who had written against the corruptions of the government.

到它被攻陷的时候，里面多数的犯人是写了反对政府贪污文章的作家。

The most obvious variation to ovum morphological character was that the color was changed from light green to sepiaceous in embryonic development, and all the ovums were almost hatched after 96h.

在胚胎发育过程中卵的形态特征最明显的变化是颜色从淡绿到深褐色，卵在发育96h后卵基本全部孵化。