查询词典 hearth tax

Now our system of real estate rent, tax and fees has many problems. On the one hand, the shortage of the rent makes tax not serious and standard and abets the tendency of collecting unconscionable fees; on the other hand, it leads taxpayer to have the excess burden of taxation. The situation which makes tax unfair, decreases tax base and narrows tax revenue, limits the government's macro-management.

目前我国房地产租税费相互错位，一方面地租不到位，使税收失去了严肃性和规范性，滋长了乱收费的不良风气；另一方面，这种情况也导致纳税人负担过重和税负不均，加之产权关系模糊，结果是未达到平均税负、促进公平的目的，反而造成了税基的缩小和税款的流失，使税收的产业调控功能受到很大限制。

Where a taxpayer or a withholding agent fails to pay, or underpays the amount of tax payable by "tax evasion", the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and surcharge and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax payable by "tax evasion," the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

At the same time there are much problems, such as the mistakes of land tax renovation, the unfits of indirect tax, the disorders of direct tax, the bad contidions of local tax, and the low level of tax income, cant be solved as limited by the historial conditions and economic development.

同时，由于受到历史条件和生产力发展水平的制约，近代中国的税收制度及其思想仍有不少应有的历史任务未竟，存在如土地税改革失误，间接税制不尽合理，直接税制不健全，地方税落后以及税收水平较低等诸多问题。

This paper endogens carbon tax and subsidy two variables, discussing how to decide the optimal level of carbon tax and subsidy. The results of the research are obtained as the following:(1) price and capital subsidy which one is priority depend on the productivity of renewable energy capital, if productivity is high enough, then should adopt capital subsidy policy;(2) price and capital subsidy indeed exist trade-off and non-independent relationship;(3) renewable energy regulation ratio has negative effect on carbon tax, however has positive effect on price subsidy;(4) green certificate price increase will result in decrease carbon tax and price subsidy, but increase capital subsidy;(5) if the authority loose the environmental target, then should impose high carbon tax which maintains the environmental quality, but have ambiguous effect on subsidy policy;(6) increasing stability of renewable energy, then increase price subsidy, however, under budget constraint should decrease capital subsidy;(7) analyzing Taiwan's three wind power energy with different price subsidy, which can improve the technology of wind power energy. In another word, it can raise the capacity of wind power energy and reach the goal of renewable energy.

本文考量政府预算限制下，探讨最适碳税税率与补贴率订定之问题，获得如下发现：(1)发电量补贴与资本补贴对促进再生能源发展效果不一样，决定於再生能源资本的生产力，如果资本生产力足够高，则发电量补贴效果较佳；反之，则应优先采行资本补贴措施；(2)发电量补贴与资本补贴的确存在抵换而非独立关系，亦即在政府预算限制下，为促进再生能源发展，应将种种补贴措施整合考量，以最低行政成本达到再生能源发展目标；(3)再生能源管制配比与碳税税率及资本补贴率呈反向变化关系；而与发电量补贴呈正向关系；(4)绿色权证交易制度具促进再生能源管制目标达到之奖励效果，因此，绿色权证价格提高可降低发电量补贴及碳税税率，降低碳税对经济不利冲击效果；(5)政府如果采行较宽松环境目标，宜提高碳税税率，避免环境品质进一步恶化，然而，对发电量或资本补贴之影响效果不确定；(6)再生能源发电效率愈高，则应提高再生能源发电补贴，在预算限制下，应降低再生能源资本补贴；(7)透过台湾三座风力机组的实证分析，采取差异性发电量补贴，将可诱导较高效率风力机组的投资行为，提高整体风力发电效率，达到再生能源发展之目标。

But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

In detail, four important indexes are applied to evaluate the correlations of tax allowance, trade, structure and growth, such as correlation coefficient, macroscopicai tax burden, microcosmic ax burden and elasticity coefficient Methodology Methodologically, besides general rules on studying economy and tax, I also apply the modern tax-research methods such metric analysis and demonstration analysis to explore widely the relations among the tax allowance, trade, growth and structure.

在研究方法上，本文在研究经济税收关联关系一般规律基础上，综合运用现代税收的计量分析和实证分析方法，对经济税收的总量关系、分量关系、增长关系和结构关系等进行全面考察。

Heating billet temperature cannot be detected in the hearth. Only by detecting temperatures of the stove side or hearth with estimation from mere experience could lead to great error on the measurement of billet temperature and affect the quality of post-processing accordingly; Overheating also exists in the heating process, and the quality of product is sway by overheating oxidation. Though infrared thermoscope is used to detect the temperature of billet when it is taken out of the stove, precision is still affected because of the oxide layer on the surface.

燃气与空气的配气量比例，一般通过人工调节，未实现按加热条件自动动态调节；无法在炉膛内检测被加热钢材的温度，只能通过检测炉壁或炉膛温度，再凭经验估计钢材温度，结果是钢板温度误差大，影响后续加工质量；钢材加热存在表面过烧现象，有时表面烧损、氧化严重，影响产品质量；尽管钢材出炉时，可用红外线测温仪来进行钢材表面温度检测，但因钢材表面存在氧化层，也影响钢材温度检测精度。

Finally, the intelligence monitoring and diagnosis system of the temperature-field in hearth was built on the base of the model, which can monitor and diagnose all the wind-coal parameters online and display the temperature distributing in the hearth dynamically and estimate the position of the deflective burning cut-circle.

最后，在炉内二维温度场动态显示模型基础之上，开发了一个煤粉锅炉炉内温度场智能监测与诊断系统，该系统能够对各个风粉参数进行在线监测与诊断，动态显示炉内特征截面的温度分布状况以及对燃烧切圆偏斜的具体位置做出准确判断。

When the Fire-wood was burnt pretty much into Embers, or live Coals, I drew them forward upon this Hearth, so as to cover it all over, and there I let them lye, till the Hearth was very hot, then sweeping away all the Embers, I set down my Loaf, or Loaves, and whelming down the Earthen Pot upon them, drew the Embers all round the Out-side of the Pot, to keep in, and add to the Heat; and thus, as well as in the best Oven in the World, I bak'd my Barley Loaves, and became in little Time a meer Pastry-Cook into the Bargain; for I made my self several Cakes of the Rice, and Puddings; indeed I made no Pies, neither had I any Thing to put into them, supposing I had, except the Flesh either of Fowls or Goats.

所有这一切，我都一无所有，但我还是做成了面包。这些事我将在下面再告诉读者。但在当时，我总算有了自己的粮食，这对我是极大的安慰，为我的生活带来了更多有利的条件。前面提到，没有适当的工具，一切事情做起来特别吃力，特别费时间，可是也没有办法。同时，我也没有浪费时间。我把时间分配得很好，每天安排出一定的时间来做这些事。我已决定等我收获了更多的粮食后再做面包，所以我还有六个月的时间；在这半年中，我可以运用我全部的精力和心血，设法制造出加工粮食各项工序所需要的各种工具。到时，有了足够的粮食，就可以用来制造面包了。

Listen,point and check your answers.

听，指出并且检查你的答案。

Warming needle is one of effective treatment methods for knee arthralgia aggravated by cold,and it is simple,safety,so it should be developed in clinical acupuncture and moxibustion extensively.

但以本院科针灸门诊在2005年1月—2006年6月期间共收治膝痛患者100余例，经过临床的诊断后，其中施以温针治疗的48例，疗效显著，报道如下。1临床资料本组病例48