查询词典 profit and tax

This chapter restates that the setting of tax rate is influenced by the organic composition of capital, the social average pre-tax profit ratio, the economic development speed and the relationship between two major parts of social producti

认为，税率的确定照样要受到资本的有机构成、社会的平均税前利润率、经济的增长速度和两大部类之间的比例关系的影响。

Thus, those enterprises with long-term loss, with minor profit making or abnormal inconsecutive profit making status, and those enterprises whose profit margin inconsistent with its function taken in the group, will be targets for tax transfer pricing investigation and adjustments; however, customs offices would focus on the reasonability of declared import/export dutiable value on goods and whether such declared value is lower than "standard price" as determined by customs offices.

而海关注重的是进出口货物申报价格是否合理，以及进出口价格是否低于海关"基准价格"。

All above are good examples for us to focus our attention on the illegal activities covered by legal non-profit organizations. In view of the above, we had studied investigated criminal cases of non-profit organizations provided by Investigation Bureau, Department of Justice. In this thesis, we offered the most suitable methods, which can be used to prevent economic, money laundering, organized, white-collar, tax evasion, corruption and jobbery crimes that may befall non-profit organizations. We hope that our suggestions can stop the crime wave.

本文乃以国内非营利组织犯罪的文献为基础，辅以法务部调查局已侦办之案例，进行非营利组织犯罪问题之分析研究，并藉由此种研究成果，深入剖析并了解现存于非营利组织之犯罪状况，诸如犯罪型态、犯罪管道、犯罪手法、犯罪金额、侵害法益、受害对象、检调机关调查侦审情形等情；再针对各类型非营利组织犯罪发展趋势，研拟最适合防制国内非营利组织犯罪问题的策略。

GENERAL SITUATION:Yantai Malthouse Yongchang Branch is a joint — venture which is built in 1994. It is jointly built by Shandong Province Yantai Malthouse and Gansu Province Yongchang County Business Corporation. The plant occupies the land area 118mu. The building area is 22200 square metres. The designed scale will be 40000 tons per year. The total investment will be 40 million yuan. There are 552 whole equipment. After four years operation, tha market potential is expansive and the economic profit is good. The annual output is 96 million yuan RBM, the profit tax, 11.52 million yuan. The hongyuan Brand Malt has been registered by the stated. The production is in great demands in the market. We intend to extend the project from 40000 tons to 80000 tons on the basis of the existing workshop buildings.

项目概况：烟台市麦芽厂永昌分厂是山东省烟台市麦芽厂与甘肃永昌县商业总公司合资于1994年兴办的麦芽加工厂，占地118亩，厂房建筑面积22200平方米，设计规模年产麦芽4万吨，总投资4000万元，全部设备552台，经过4年的达产达标运行，市场前景广阔，经济效益良好，年产值达到9600万元，年利税1152万元，所产洪源牌麦芽经国家注册，畅销全国一百多个啤酒厂家，属典型的东西合作企业，鉴于市场广阔，经济效益可观，加之我县啤酒大麦资源十分丰富，技术人才、管理人才，经营人才齐备，拟在现4万吨基础上扩建，使产量达到10万吨，并带动农户形成10万亩啤酒大麦生产基地。

Utilize debt-financing not only increase enterprise's fund, but also improve total assets profit rate when interest rate of debt is lower the profit rate of capital, which is supported by tax shielder function and financial leverage that can increase enterprise's total income, and improve enterprise' s value.

利用债务融资不仅是增加企业资金的主要渠道，而且在企业总资本盈利率大于债务资本利息率的情况下，会通过利息抵税作用和财务杠杆作用增加企业总收益，提高企业资本价值。

After the Implementation Regulations coming into force, the Central government shall formulate policies to determine in a reasonable manner the percentage of sharing tax revenue among local governments where the head quarters of the taxpayers are located, and handle the issue of shifting tax revenue that arises from the EIT Law, and balance the interests of local governments in accordance with the principles of consolidated compilation, decentralized administration, collecting at source, finalization and fiscal allocation.(Translator's note: the local governments at city levels may compete among themselves and use non-fiscal means or waive the local fiscal revenue to woo the profit-making taxpayers to headquarter in the city under their respective jurisdictions, in the absence of Central government's intervention).

实施条例施行后，将根据"统一计算、分级管理、就地预缴、就地预缴、汇总清算、财政分配"的原则，合理确定总分机构所在地政府的分享比例和办法，妥善解决实行企业所得税法后引起的税源转移问题，处理好地区间利益关系。

Part II also studies the risk situation of domestic banks and the causes leading to the formation of those risks and the author's conclusion is that Chinese banks in particular the four largest state-owned banks are characterized by the following risks:(1)the high percentage of problem loans;(2)poor profit-earning capability;(3)few channels of generating income;(4)heavy burden of tax and other expenditures;(5)the lower percentage of self-owned capitals;(6)poor liquidity;(7)the unsoundness and imperfectness of the internal management structure risk management mechanism and company management structure; to make matters worse, Chinese banks are cornered by our social and economical environments such as the unfledged market mechanism, the poor credit degree of our community, the deficiency of legal system in protecting the legitimate rights and interests of creditors and local protectionism in subordinating banks' credits to those of local parties concerned,etc.

本文还对国内银行风险状况及其成因进行分析，认为目前我国银行业处于高风险状态，主要表现为：在银行经营管理方面，国有商业银行不良资产占比过高(占全部贷款的26.62%)，商业银行盈利性差，收入的多样性差，税赋重，自有资本金比例低，流动性不足，内部控制及公司治理机制等管理制度不健全、不完善等；在社会、法制环境方面，市场机制不健全，社会信用程度低，法律制度不完善，地方保护倾向明显，等等。

Our country can apply strategic trade policy to coal industry. This article has proven in our country the feasibility in tradition industry—the coal industry apply the strategic trade policy, simultaneously according to such assumption, uses the model of Dixit, with 2003 data in Chinese coal industry, examine the effect of tax rebate for export, Empirical study has proven showed that, tax rebate for export promote coal volume of exports, indeed shift the profit to our manufacturer and enhanced the national welfare.

我国的煤炭行业具备了实施战略性贸易政策的条件，因此本文试图证明我国煤炭行业实施战略性贸易政策的可行性，同时在该理论的基础上，利用迪克西特的校正模型和我国煤炭行业2003年的数据，检验了煤炭行业出口退税政策的效果，结果显示，出口退税政策促进了我国煤炭的出口量，的确起到了利润转移和国民福利提高的效果。

Non-profit organizations in the United States looking to register need to draw up the proper documentation in order to be tax-exempt and/or tax-deductible with the IRS.

在美国的非牟利机构如果要注册的话，需要提供适当文件来申请美国国税局的免税或者可免税项。

According to the principle "indemnifying loss, sharing profit", tax revenue distribution methods are presented as in light of land losses, average local tax revenues in three years before the hydropower station is put construction, and the proportion of using water resources.

近来 ，对龙滩水电站正常蓄水位 40 0m方案的讨论，各方存在的意见分歧，实际上就是这一问题的具体反映。从表 1可以看出，贵州的淹没损失要比广西大。如果龙滩水电站建成以后按照厂房所在

As she looked at Warrington's manly face, and dark, melancholy eyes, she had settled in her mind that he must have been the victim of an unhappy attachment.

每逢看到沃林顿那刚毅的脸，那乌黑、忧郁的眼睛，她便会相信，他一定作过不幸的爱情的受害者。

Maybe they'll disappear into a pothole.

也许他们将在壶穴里消失