以租赁的方式

The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定，以经营租赁方式租入固定资产发生的租赁费，按照租赁期限均匀扣除；以融资租赁方式租入固定资产发生的租赁费，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。

The Interpretation also lists seven circumstances under which the defendants may be deemed to "cover up or conceal the source and nature of Illegal Gains through other means", which include:(1) aiding and abetting in the Transfer of Illegal Gains through pledge, rent, sale/purchase and investment;(2) aiding and abetting in the Transfer of Illegal Gains by way of commingling with the income of cash-intensive businesses including shops, hotels and entertainment venues;(3) aiding and abetting in converting Illegal Gains into "lawful" assets through fictitious transactions, debts and credits, guarantee and incomes;(4) aiding and abetting in converting Illegal Gains by way of purchasing sweepstake and lottery tickets;(5) aiding and abetting in converting Illegal Gains into gambling proceeds through gambling;(6) aiding and abetting in carrying, transporting or mailing Illegal Gains overseas; and (7) aiding and abetting in the Transfer of Illegal Gains through means other than those set out above.

解释》还列举了将被认定为〝以其他方法掩饰、隐瞒犯罪所得及其收益的来源和性质〞的七种洗钱情形，包括：（1）通过典当、租赁、买卖、投资等方式，协助转移、转换犯罪所得及其收益的；（2）通过与商场、饭店、娱乐场所等现金密集型场所的经营收入相混合的方式，协助转移、转换犯罪所得及其收益的；（3）通过虚构交易、虚设债权债务、虚假担保、虚报收入等方式，协助将犯罪所得及其收益转换为〝合法〞财物的；（4）通过买卖彩票、奖券等方式，协助转换犯罪所得及其收益的；（5）通过赌博方式，协助将犯罪所得及其收益转换为赌博收益的；（6）协助将犯罪所得及其收益携带、运输或者邮寄出入境的；（7）通过前述规定以外的方式协助转移、转换犯罪所得及其收益的。

Fixed assets leased to other parties by means of lease financing

以融资租赁方式租出的固定资产

No depreciation may be deducted for the following fixed assets(1) fixed assets other than premises and buildings that have not yet been used;(2) fixed assets leased from other parties by means of business lease;(3) fixed assets leased to other parties by means of lease financing;(4) fixed assets that have been depreciated in full but are still in use;(5) fixed assets that are irrelevant to business activities;(6) land credited as fixed assets after independent price valuation;(7) other fixed assets whose depreciation may not be calculated.

下列固定资产不得计算折旧扣除：(1)房屋、建筑物以外未投入使用的固定资产；(2)以经营租赁方式租入的固定资产；(3)以融资租赁方式租出的固定资产；(4)已足额提取折旧仍继续使用的固定资产；(5)与经营活动无关的固定资产；(6)单独估价作为固定资产入账的土地；(7)其他不得计算折旧扣除的固定资产。

Tenancy: Forestland owner transfers land tenure to APP, then obtains reward by rent or part behalf of stumpage harvest.

租赁 林地方把林地使用权转让给APP，以租金或立木分成方式的方式取得林地报酬。

Living in rental and purchase of second-hand housing live consumption levels also increased the level of public housing tenant to complement the difference between the way the exchange of public housing the right to use the right to use the purchase of public housing and public housing tenant in public housing the right to use the exchange three consumer housing property ladder.

居住在租赁和购买二手房生活消费水平也提高了水平的公屋租户，以补充的方式之间的差异的交流公营房屋的使用权，使用权，购买公营房屋和公屋租户在公共房屋的使用权交换住房产权三个消费者阶梯。

Article 150 During the bareboat charter period, the charterer shall not assign the rights and obligations stipulated in the charter or sublet the ship under bareboat charter without the shipowner's consent in writing.

第一百五十条在光船租赁期间，未经出租人书面同意，承租人不得转让合同的权利和义务或者以光船租赁的方式将船舶进行转租。

The investors who obtain the right to use the land in the form of remising, renting can demise, sublease, pledge to other people legally during the fixed number of year.

以出让、租赁方式取得土地使用权的，在土地出让、租赁年限内可以依法转让、转租、抵押。

White farmers will not return en masse, but some should be encouraged to come back and rebuild Zimbabwe's agriculture, the heart of its economy, with offers of leaseholds and management contracts.

虽然不能让白种农民一窝蜂地全回来，但应鼓励一部分回来以签订租赁和管理合约的方式重振津巴布韦的农业------该国的经济命脉。

It studies the way of making railway financing as the service platform for railway transportation equipment manufacturers by analyzing the general performance of financing leasing mode, the entry point of financing leasing innovation and its restrictions. Furthermore, it innovatively integrates and combines the trust leasing and sharing-revenue leasing together to resolve the relevant problems of Chinas railway transportation equipment financing: i. trust leasing is designed between financing leasing company and potential investors and manufactures, therefore, the financing leasing company has legal right of management while potential investors and equipment manufacturers involve with financing leasing; ii. sharing-revenue leasing is adopted between financing leasing company and the lessee to realize the leverage of financing leasing. The payment of rental of lessee matches with the benefit of the time to relieve the loan pressure in the early stage and detract the risks.

在分析融资租赁方式的总体表现、我国融资租赁创新的切入点及其制约因素的基础上，研究我国铁路运输装备融资租赁如何成为铁路运输装备生产企业的服务平台，并将委托租赁和分成租赁两种融资租赁方式创新集成、组合，解决我国铁路运输装备融资的相关问题：①在融资租赁公司和潜在投资人及生产商之间设计委托租赁，融资租赁公司具有法定意义的管理权，潜在投资人和设备生产商以融资租赁的方式进入模式；②在融资租赁公司和承租人之间设计分成租赁，发挥融资租赁的杠杆作用，使得承租人支付租金与同期收益相匹配，以减轻前期付款压力，分散风险。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。