查询词典 avoidance

With reference to the provisions of the PRC EIT Law on special tax adjustments and international experiences about anti-tax avoidances, the Implementation Regulations expressly make provisions on the following issues: related parties, the adjustments to related party transactions, the principle of arm's length transaction, advanced pricing arrangement, the obligation to furnish information, collection of tax under deeming provisions, controlled foreign corporations, thin capitalization, general provision of anti-avoidance, and the payment of additional interest on overdue taxes.

答：根据企业所得税法有关特别纳税调整的规定，借鉴国际反避税经验，实施条例对关联交易中的关联方、关联业务的调整方法、独立交易原则、预约定价安排、提供资料义务、核定徵收、防范受控外国企业避税、防范资本弱化、一般反避税条款，以及对补徵税款加收利息等方面作了明确规定。

The application of fair value in Chinese Accounting Standa rds is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that avoidance of fair value will lead to the set back of accounting theory. Thus, Fair value accounting is widely and deeply researched. In February 2006,the Ministry of Finance issued the new Accounting Standards System. Fair value as measurement was written in basic standard and widely applied in specific standards.

在经济全球一体化和会计国际趋同发展的大环境下，我国准则制定机构清醒地认识到，对公允价值的回避是理论上的退步，于是对公允价值进行了广泛、深入的研究。2006年2月，我国财政部发布了由一个基本准则和38个具体准则组成的新会计准则体系，首次将公允价值作为一种计量属性写入基本准则中，并且在具体准则中大量地运用了公允价值。

IMPLICATIONS: Ketamine can be used safely in neurologically impaired patients under conditions of controlled ventilation, coadministration of a {gamma}-aminobutyric acid receptor agonist, and avoidance of nitrous oxide.

氯胺酮可以安全的应用於神经系统损伤的病人，但是要控制呼吸以及联合应用γ-氨基丁酸受体激动剂并且避免使用笑气。

This paper mainly described the pertinent knowledge about the generalization of gas supersaturation, the reasons and factors for gas supersaturation. Furthermore, the relations among life stage, hydrostatic pressure, temperature, intermittent exposure, detection, avoidance and the tolerance of fish to supersaturation were analyzed, AndKey words: dam; dissolved gas supersaturation; gas buhhle disease

本文主要就气体过饱和及气泡病做了具体描述，首先叙述了气体过饱和的研究概况、导致气体过饱和的原因和水温、压强等影响气体过饱和的因素，具体分析了鱼类不同生活阶段、液静压、温度、间歇性的暴露、探知和躲避能力导致其对气体过饱和忍耐大小的状况，并对气泡病的内部损伤如血液中形成的气栓、外部症状如身体各个部位形成的气泡做了具体的描述。

The Pharisees formed a league or brotherhood of their own, admitting only those who, in the presence of three members, pledged themselves to the strict observance of Levitical purity, to the avoidance of closer association with the 'Am ha-Are, to the scrupulous payment of tithes and other imposts due to the priest, the Levite, and the poor, and to a conscientious regard for vows and for other people's property Dem.

在法利赛人组成了一个联盟或兄弟自己的，承认只有那些谁，在场的三名成员，承诺严格遵守利未纯度，避免更密切的联系与'我公顷Are ，认真支付的什一税和其他imposts由於神父的利未人，穷人，并认真考虑誓言和其他人的知识产权

2Spatial learning and memory:In the cued condition, the avoidance latency in the colzapine-exposed group was significantly shorter than the control group in the block 2(p.05),however there is no difference on block 3 between two groups;In the place condition,the clozapine-exposed group prrferred to finding the submerged platform in the serial blocks(P.01);in reversal condition,the filial rats exposed the clozapine had no advantage on finding out the submerged platform in block2,3,4 except of the block l(p.01),the further statistic analysis reminded that it is just the first trial that the filial rats in clozapine-exposed group had the advantage to find out the submerged platform in reversal condition (F=4.86, PO.01).it isimplicated that the clozapine exposed in the gestation lead to the improvement on the acquiry and consolidation.however the acquired memory seems not to be maintained.

OI；提示用药组大鼠的子代记忆巩固能力较对照组好；固定平台再认定位实验中，用药组大鼠的子代首轮寻找平台的潜伏期较对照组明显缩短(F一巧。04，P 。01)，以后数轮成绩没有差别。进一步的统计显示，氯氮平孕期使用组大鼠在再认阶段仅仅是首个方向更快的发现平台(F二486，P.01)，提示氯氮平孕期使用提高了记忆的获取，但这种已经获取的记忆优势并没有得到保持。

As a result, the legists cannot come to an agreement on the attitude, means to deal with the International Tax Avoidance.

但是相对于后者而言，国际避税的法律性质在理论上一直存在着较大的争议，并因此而造成了国际反避税的态度、方法和手段难以达成共识。

Secondly, Zhang' s feedback on the literates' utterance are shown mainly in his criticism of Chinese literates' avoidance of responsibility and his insistence over integrated writing of literates and the crowd.

二，张承志对知识分子话语的反思，这主要体现在他对中国当代知识分子回避责任感的批判、对知识分子身份与民众视角相结合的创作的坚持上。

The same volume of normal saline was in traperitoneally injected into the mice in normal control group and 1 mg/kg of scopolamine was intraperitoneally injected into mice in the other groups.Morris water maze and passive avoidance tests were carried out 20 minters later.

第6天各组灌胃给药30 min后开始造模(正常组腹腔注射等量生理盐水，其余各组均腹腔注射东莨菪碱1 mg/kg)，20 min后进行Morris水迷宫和避暗测试。

After all, the values are theoretically divided into two constructs, values toward roles and functions of drinking. Eight dimensions of values, named respectively "social skills","male dominance and tradition","time-wasting and destructive","reality avoidance","work and life mobilizer","social relationships and health facilitator","resource obtaining enabler", and "status promoter", are consequently extracted from the data.

进一步以因素分析共萃取出社交礼仪、男性及工作传统、误事费时、逃避现实、有利工作与生活、有助交际与健康，获取资源和提升地位等八个概念层面，区分为对饮酒本质所持价值观和对饮酒所具功能之价值观两大类。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐