查询词典 transfer of profits

Appointed secretary of the Xiaogang village historian Liang said that the transfer of land began in the first "anti-package back rent" is to encourage farm land to the big flow of experts to conduct an appropriate scale of operation, organization and coordination through changes in land Now, in order to give full play to its effect has been greater profits.

小岗村委书记史学亮说，土地流转始于当初的"反包倒租"，就是鼓励土地向种田大户、能手流转，进行适度规模经营，通过组织协调改变土地现转，从而发挥其应有效应，已获得更大的利润。

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

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

The basis of classical tying theory is leverage theory, which thinks tying can transfer a monopolizer's power from one product market to another product market. In this way, the monopolizer can monopolize two product markets and obtain more profits than single monopoly.

古典搭售理论的基础是杠杆理论，认为搭售可以将垄断者在一个产品市场上的垄断力量传递到另一个产品市场，从而使得垄断者可以同时垄断两个产品市场，获得比单独垄断更多的利润。

"Income from other sources" mentioned inArticle 1, paragraph 1 and paragraph 2 of the Tax Law means profits, interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other nonbusiness income.

税法第一条第一款、第二款所说的其他所得，是指利润、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。

Other types of regulations include restrictions on the ability to repatriate profits or transfer currency into or out of the country.

其他方向的法律规定还有限制将利润或货币种类转进该国情况。

Data for the study were collected by field survey and collection of second-hand material.The main conclusions of the study include: 1 the transfer of collective forest land and stumpage will determine to what extent the aims of the current institutional reform will be achieved; 2 at present the transfer is highly affected by the transfer institution, while the requirement of transaction in the market is not suited to farmers; 3 farmers earn money from the transfer, while they do not benefit reasonably from the transfer; 4 farmers'economic activities are not completely rational, and their economic behaviors are affected by cognitive degree on the institution, non-agricultural production activities, investment in forestry, and family status; 5 there are large variations among those who take over different forest lands and stumpages, however they all try to maximize their owns profits; and 6 policy regulation plays negative influence on the development of transaction market.

本研究结论如下：第一，集体林地林木流转的开展情况对于集体林权制度改革目标实现的影响重大；第二，集体林地林木流转现状反映了现行流转制度安排；第三，农户通过流转得以增收，但流转收益并不完全具有合理性；第四，农户转出林地林木行为受制度认知程度、非农生产活动、林业生产投入和家庭状况等多层面因素影响；第五，受制度约束影响，受让方流转行呈现差异性；第六，政策规制的存在，影响了流转市场发育。

Second on the use of China's listed companies affiliated transactions manipulation of the technical means of profits, including the purchase and sale of related business, transfer, exchange and sale of assets, transfer of funds, co-investment in the Trusteeship Council business five main technological means.

其次对我国上市公司利用关联交易操纵利润的技术手段分析，其中有关联购销业务，转让、置换和出售资产，资金往来，合作投资，托管经营五种主要技术手段。

If it transfers parts of the rights and interests of the mining area, in the light of the proportion between the fair value of the transferred rights and interests and the fair value of the retained rights and interests, it shall calculate and determine the book value of the transferred portion of rights and interests of the mining area, and the difference between the transfer income and the book value of the transferred rights and interests of the mining area shall be recorded in the profits and losses of the current period.

转让部分探明矿区权益的，按照转让权益和保留权益的公允价值比例，计算确定已转让部分矿区权益账面价值，转让所得与已转让矿区权益账面价值的差额计入当期损益。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。