查询词典 tax

Article 9 In debt restructuring between associated parties that include such concession terms as one party shall transfer profits to the other party, if there are reasonable business needs and any of the following conditions is met, the tax may be handled respectively pursuant to Articles 4 to 8 of these Measures upon approval of the tax authorities

第九条 关联方之间发生的含有一方向另一方转移利润的让步条款的债务重组，有合理的经营需要，并符合以下条件之一的，经主管税务机关核准，可以分别按照本办法第四条至第八条的规定处理

Article 9 In debt restructuring between associated parties that include such concession terms as one party shall transfer profits to the other party, if there are reasonable business needs and any of the following conditions is met, the tax may be handled respectively pursuant toArticle s 4 to 8 of these Measures upon approval of the tax authorities

第九条 关联方之间发生的含有一方向另一方转移利润的让步条款的债务重组，有合理的经营需要，并符合以下条件之一的，经主管税务机关核准，可以分别按照本办法第四条至第八条的规定处理

What's less honorable has been the willingness of the rich and the powerful to ride this antitax sentiment for their own purposes, or the way the President, Congress, lobbyists, and conservative commentators have been able to successfully conflate in the mind of voters the very real tax burdens of the middle class and the very manageable tax burdens of the wealthy.

一直不够光彩的是富有的和当权的人的意愿，他们为了自身目的，持有这种反对税收的观点，又或者是小布什、国会、说客和保守派评论员一直能够成功地混淆了投票者的头脑的方针政策，其实那些投票者才是中产阶级中实际承受税收负担的人，他们还是富人中驯服的承受税收负担的人。

Finding owned company should take out no less than 30% from net income for one-time awarding the consummator and the conversion maker of the research finding, if the achievement is conversed or permitted to converse by others, and the one-time award of identified high-tech conversion projects should be no less than 40%. If the conversion is made by researcher himself or cooperated with others, the finding owned company should take out 15% of the after-tax profit for 3-5 years since the project has been successfully produced for awarding the consummator and the conversion maker of research finding, or pay one-time compensation referring such proportion, and the award of identified high-tech conversion projects should be no less than no less than 20% of after-tax profit. In joint-stock enterprises, in the case of introducing talents in the form of converting scientific and technical results shares, and the enterprises should give 30% of the value of the results as rewards. Shareholders will share the profits based on the shares they hold.

职务科技成果转让或许可他人实施转化的，科技成果拥有单位应当从净收入中提取不低于30％的比例，用于一次性奖励该项成果完成者和转化实施者，经认定的高新技术成果转化项目应当提取不低于40％的比例，用于一次性奖励；自行或与他人合作实施转化的，科技成果拥有单位应在项目成功投产3-5年内，按不低于该成果实施转化后实现的税后利润15％的比例，用于奖励该项科技成果完成者、转化实施者、或参照此比例给予一次性报酬，经认定的高新技术成果转化项目可按不低于税后利润20％的比例用于奖励；在股份制企业中，引进人才以入股方式转化其职务科技成果的，企业应给予其该科技成果作价入股金额30％的股份作为报酬，持股人依据其所持股份分享收益。

The 3rd Plenary Session of the 16th Central Committee of CCP makes a decision such that "value-added tax is to be transformed from production-oriented to consumption-oriented; and equipment investment is to be allowed as an item for value-added tax deduction."

党的十六届三中全会作出了"增值税由生产型改为消费型，将设备投资纳入增值税抵扣范围"的决定。

Tax system and tax administration, however, are two inseparable parts of taxation that must be developed coordinately.

但是，在重点关注优化税收制度和调整税收政策的同时，税收管理的改革和发展也是一个不容忽视的领域。

The tax credit is an imputation based on the fact that corporation tax has been paid.

税收抵免是以已经交纳的公司税为基础的一种估算制度。

The research on effect of tax on the corporation's investment is to be classified to the study on the economic efficiency of tax.

税收对企业投资的影响属于税收效率问题的研究范畴。

Our tax professionals are ready to offer suggestions on Chinese individual and corporation income tax and other related issues.

我们能及时了解各地的税务政策，并与税务机关保持紧密联系，从而顺应税务政策的调整变化，协助客户妥善处理税务事宜。

Taxes are low, with a top income-tax rate of 17% and a corporation tax of 35%, but they are hideously complex.

这儿的税收倒是不高，最高所得税率为17%，公司税为35%，但它的复杂程度令人发指。

The work of this paper is as follows: 1. Looking back the progressing history of the linear motor, introducing the features of the elevator driven by linear induction motor, radicating the topic of this paper "the digital frequency variable control of the elevator bi-side direct driven by linear induction motor". The research of this paper covers the conventional VVVF control, space vector based VVVF control, vector control and DTC.

本文主要开展了以下几个方面的工作： 1 回顾了直线电机发展历史，电机的驱动技术演变，特别是针对直线电机的驱动，简要介绍了直线感应电机驱动电梯的优点和不同结构类型，对传统的v／f控制，基于空间矢量法的v／f控制，矢量控制，和基于电压空间矢量的直接转矩控制进行了比较，确立了本课题的研究主题：直线感应电机双边直推式驱动电梯的全数字变频控制。

The article combines with the treatment of a superficial civil air defense work to introduce how the grouting method to improve the performance of the backfill soil.

文章从治理漂浮人防工事的角度提出了注浆技术在改善回填土性质方面的应用，并详细阐述了注浆技术的施工流程。