查询词典 income basis

Endowment assurance system ; personal income tax ; distribution of national income ; accounting on the cash basis ; funding system

养老保险体制；个人收入所得税；国民收入分配；现收现付制；基金制

Collected协税护税network and commissioned the system, plug the rental property loss of sales tax; normative second-hand housing market, tax collection and management, the introduction of the now integrated tax (business tax, urban construction tax, education additional fees), stamp duty on the basis of the restoration of 20% tax levy personal income tax; on the purchase of upscale residential high-income groups from a high rate of 3% of the high-end residential standards identified as: price per square meter in the 1 million or above, or single area of more than 300 square meters.

重复房地产投机的现状，杭州的杠杆启动税的调整：期房转让房地产投机，增加转让契税期房；成立村，街道，社区，物业等协税护税网络收集和委托制度，堵塞出租财产损失的销售税；规范二手房市场，税收征管，实行综合所得税现在（营业税，城建税，教育附加费），印花税的基础上恢复20 ％的税收征管个人所得税；对购买高档住宅的高收入群体从高率为3 ％的高高端住宅的标准确定为：每平方米价格在1万元或以上，或单一面积超过300平方米。

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下，以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对"合资"、"独资"企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。2。坏除准备金计提混乱，造成资金流失和失控，国家收入减少。

On the basis of an analysis of the present profile of automobile consumer credit in China,a discussion is done on the meaning of its development. This thesis introduces the development of the market of automobile consumer credit overseas, and finds out the reasons why overseas automobile consumer credit leads to the successful development of automobile industry. It also analyses the causes of the slump in the market of automobile consumer credit in the country in aspects of influential elements such as economy,policies,society,consumption norms and so on. It has a deep discussion on some obvious problems in this field. For example,the market of automobile consumer credit is of no scale; the prices of automobiles are high; taxes are heavy and expenses are too much; average residents still have low income and no definite balance between income and predicted expenses; there is no perfect social credit system and individual credit system; there is not enough awareness of credit among the public. Taking theories in the area of industrial economics into consideration,it proposes basic measures of promoting the development of consumer credit in China: building up a credited society,a perfect and sound personal credit system.With credit database as the platform,all parties will be able to share information,improve the credit database,relevant regulations and laws as well as a risk warning system,thus operation and management of the operating entities will be improved,the cost of the practice of consumer credit will be reduced; strengthen the innovation of present financial system,develop financial products corresponding to different groups of customers,improve services,perfect the mode of "bank+insurance+automobile agents",make full use of the interne,adopt the practice of turning credit into securities.

本文在我国现阶段汽车消费信贷现状分析的基础上，对大力发展汽车消费信贷的意义进行了讨论；通过分析国外汽车消费信贷市场的发展概况，解析出国外汽车消费信贷促进汽车产业发展成功的原因；从影响汽车消费信贷市场发展的有关因素如经济环境、政策环境、社会环境和消费习惯等方面分析了我国汽车消费信贷市场现状低迷的症结所在；对中国汽车消费信贷市场的一些明显问题，如汽车消费市场尚未形成规模，汽车价格偏高，税费和使用费用负担沉重，相对较低的居民收入与预期收支不确定，社会信用体系尚未建立，个人信用制度缺失，公众信用意识淡薄等方面进行了深入探讨；立足于产业经济学理论，提出了构建信用社会，建立健全和完善个人信用体系，建立个人资信评估机构和登记制度，引入专业的资信中介机构，以信用数据库平台为基础，各方共享资源，组建客户信用数据平台，完善法规制度建设，建立健全汽车信贷消费的法律体系，建立风险预警机制，提高汽车消费信贷经营主体的经营管理水平，降低汽车信贷业务成本，加大金融制度创新的力度，开发适合不同消费群体的金融产品，提高服务质量，完善"银行+保险+汽车经销商"的汽车信贷模式，充分利用互联网、实行贷款证券化等促进我国汽车消费信贷发展的基本措施。

At the same time, operating income family is still the basis of the income of the farmers.

同时，家庭经营收入仍是农民收入的基础。

This dissertation on the basis of defining the concept of "grey income" makes analysis of the existing forms and its cause, pointing out the perniciousness of "grey income" and putting forward therapeutic measures correspondingly.

本文在对"灰色收入"概念界定的基础上，分析了"灰色收入"的存在形式及其形成原因，指出了"灰色收入"的危害并相应提出了治理措施。

In accordance with Cai Shui Zi [1987] No.134, as for a foreign enterprise which undertakes contracted project operation and provides labor services in China, if the equipment (inclusive of spare and accessory parts related to the use of equipment) and building materials they purchased or manufactured on a commission basis to meet the needs of the contractee's engineering operation or labor service projects can meet all the requirements as listed below, the prices (inclusive of the international freight and insurance premium with accurate invoices and vouchers) are allowed to be deducted from the total value of business income from contracted projects or labor service projects for the calculation and payment of enterprise income tax, and the maximum of deduction is 70% of the total business income.

对于代为采购材料的行为，根据财税字[1987]第134号规定，外国企业在中国境内承包工程作业和提供劳务，代为采购或者代为制造出包方的工程作业和劳务项目所需用的机器设备（包括与机器设备的使用有关的零配件）、建筑材料，符合下列各项条件的，其价款（包括能够提供准确凭证单据的国际运费和保险费）准予从其工程作业和提供劳务的业务收入总额中扣除计算缴纳企业所得税，但扣除额最多不得超过业务收入总额的70%。

The Act is the merger of personal income tax, personal income tax and regulate individual industrial and commercial households on the basis of income tax set up.

该法是在合并原个人所得税、个人收入调节税和个体工商业户所得税的基础上建立起来的。

In the worldwide basis tax reform policy and the domestic macro economic environment changes under the condition, at present Our country Enterprise income tax's tax revenue collection system, is manifesting the tax revenue fairly with the effic ie ncy, the display tax revenue to economic structure aspects and so on control action, tax revenue collection pattern and method, tax source monitoring and tax revenue services structure has many problems, adapted the socialist market economy objective request not completely, must analyze the question which earnestly the enterprise income tax collection aspect exists, and e XP lores the concrete countermeasure which positively the enterprise income tax collection reforms.

内容摘要：摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收…摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收的征管模式与手段、税源监控及税收服务体系等方面存在诸多问题，已不完全适应社会主义市场经济的客观要求，必须认真分析企业所得税征管方面存在的问题，并积极探索企业所得税征管改革的具体对策。

In accounting terminology, the income statement is prepared using the "accrual basis", not the outdated "cash basis". When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.The writer is a resource panellist of SPH's Chinese Newspapers.

以会计术语来说，损益表是根据&权责基础&编制的，以现金收入及支出为准的&现金基础&早就被淘汰了。1994年中国的会计制度&向世界并轨&指的主要就是弃现金基础、采权责基础。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。