查询词典 income basis

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Next, I made detailed description of a general online security broker's business, on the basis of investigation on an online security exchange broker—company A, its organization structure, source of income, its competitive superior and weakness.

接下来便以 A 证券网为例，详细介绍了该公司的业务及组织情况，A 公司的收入来源分析，以及该公司所具有的优势与劣势。

The measure of the price sensitivity of a fixed-income security to an interest rate change of 100 basis points.

期限衡量一种定息证券的价格对利率变动100基点的敏感度。

Most Subchapter S corporations, as well as C corporations that derive most of their income from the personal services of shareholders, are required to use the calendar-year basis for tax purposes.

大多数 SubchapterS 公司，以及 C 类公司的推导出其从股东的个人服务收入大部分都必须使用税务日历年的基础上。

If the manner of actual income-based taxation is applied, the confirmation of tax calculation basis can be carried out according to regulations of the tariff subheading 1 mentioned above.

据实征收的，计税依据的确定可按上述第1条分税目的规定执行。

In pilot basis, has developed a working Yigougongfang listed for sale housing and economic application management system, income distribution system, and to encourage residents to expand housing consumption tax shelter transactions.

在试点基础上，目前已经制定了职工已购公房和经济适用住房上市出售管理制度、收益分配制度，以及鼓励居民扩大住房消费的住房交易税收政策。

The theoretical basis about raising the pooling level of pension insurance The law of large numbers theory, theory of social equity and income redistribution theory provide a theoretical foundation for raising the pooling level of basic pension insurance.

提高养老保险统筹层次的理论依据大数法则理论、社会公平理论和收入再分配理论为基本养老保险统筹层次的提高提供了理论基础。

Internal theoretical basis is the vulnerability and violability of IPR in property law or a clamor for penal protection of IPR based on low-risk and high-income acts of infringing IPR economically.

从内在理论基础而言，财产法视野下知识产权的权利脆弱性和易受侵犯性，以及经济学视野下侵犯知识产权行为的低风险性和高收益性决定了知识产权对刑法保护的强烈需求；同时 ssbbww。

Internal theoretical basis is the vulnerability and violability of IPR in property law or a clamor for penal protection of IPR based on low-risk and high-income acts of infringing IPR economically.Meanwhile,the ineffectivity of 'First Law' and moral protection of IPR justify the intervention of 'Second Law',the penal law,as the security act.

从内在理论基础而言，财产法视野下知识产权的权利脆弱性和易受侵犯性，以及经济学视野下侵犯知识产权行为的低风险性和高收益性决定了知识产权对刑法保护的强烈需求；同时，刑事政策视野下道德和"第一次法"保护知识产权的无效性，决定了"第二次法"--作为保障法的刑法的合理介入。

The situation of manpower shortage in the entrepreneurs human capital market is the factor which determines the entrepreneurs' strong position in the negotiations. The speciality, professionality and risk resisting ability of entrepreneurs human capital forms inherent basis of human capital negotiation power. Entrepreneurs human capital's contribution to the enterprise determines the performance criterion of entrepreneurs human capital negotiation power. These factors above together affect the entrepreneurs human capital negotiation power and determine entrepreneurs' ability to participate in enterprise's income distribution.

企业家人力资本市场的供不应求状况是决定企业家谈判力强势地位的环境因素，企业家人力资本的特殊性、专有性和风险抵押能力是企业家人力资本谈判力的内在基础，企业家人力资本对企业的贡献是决定企业家人力资本谈判力的绩效标准，上述因素共同作用影响企业家人力资本谈判力，决定了企业家有能力参与企业收益分配。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。