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The conclusion is most of developed country levying value-added tax, the consist way is give tax-free police to core financial operation, levying standard tax rate to auxiliary financial operation and levying zero tax to exit operation.

得出的结论是:目前大部分发达国家都对商业银行征收增值税,比较一致的做法是对银行从事的核心金融业务采取免税政策,附属金融业务按标准税率征税,对出口金融业务实行零税率。

And the exemption mainly affects wealthy taxpayers, who are unsure of its benefit because of a constantly changing tax code, says Howard Simons of Bianco Research.

Bianco Research公司的Howard Simons 认为,免税主要影响的是富裕的纳税人,由于税法经常改变,他们无法确定收益。

Article 28 Cases concerning the supervision charges for goods with Customs duties reduced or exempted, or for bonded goods imported into the bonded area, shall be handled in accordance with Measures of the Customs of the People's Republic of China Concerning the Collection of Customs Supervision Charges for Goods Imported with Reduction of Exemption from Customs Duty, and for Bonded Goods.

第二十八条保税区进口的减免税货物、保税货物的监管手续费,应当按照《中华人民共和国海关对进口减税、免税和保税货物征收海关监管手续费的办法》办理。

This article was written prior to the promulgation of the revised Detailed Rules on the Implementation of the Tentative Regulations on the VAT; and the General Administration of Customs has not made clarifications on the availability of duty exemption on imported equipments after the VAT reform.

本文撰写于《增值税暂行条例实施细则》的修订稿公布之前,海关对于增值税转型后进口设备免税政策的实施方案亦尚未明确,关于《增值税暂行条例实施细则》以及随后颁布之法规和规章规范性文件的影响分析请见后续文章。

Low or no taxes on their own, says Mr Owens, do not constitute a harmful tax practice.

这句话的意思应该是低税或者免税本本身并不会导致危害性的逃税漏税行为的发生。

Through Pinckney's Treaty signed with Spain on October 27, 1795, American merchants had "right of deposit" in New Orleans, meaning they could use the port to store goods for export.

根据美国与西班牙于1795年10月27日签订的平克尼条约的规定,美国商人有免税临时寄存货物的权力,这就意味着他们能够利用港口来囤积出口商品。

You can then invest pretax money in an HSA up to the deductible amount (no more than $5,250 this year for families;$2,650 for singles), which you can use tax-free in any year to pay for medical expenses.

然后你就可以将税前的现金放入健康储蓄账户,最多不得超过可抵扣的数额(今年对家庭不得超过5,250美元、对个人不得超过2,650美元),你可以在任何年度中免税将其用于医疗费用的支出。

As part of Time Warner Cable stripping the tax-free, Time Warner in the adverse economic situation was room for maneuver.

部分由于对时代华纳有线的免税剥离,时代华纳在不利的经济形势下获得了回旋的余地。

Fox, the chief financial officer for Fairview Health Services, which is one of two hospitals that teamed on the $144 million project and jointly financed it through a tax-exempt bond offering, guaranteed by the two health systems.

费尔文健康服务的首席财政官,詹姆斯M福克斯说。费尔文健康服务是两个医院联手,以1.44亿美元,通过免税债券共同出资,这两个保健系统共同保证的项目。

Finally the article made eight pieces of policy proposals on the the functional transition of village cadres.

针对调研过程中所发现的这一系列问题,文章最后提出了免税后村干部职能转变的八条政策建议。

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On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面,更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值,分为几个相等的区间作为横轴,并将各区间内所测定值依所出现的次数累积而成的面积,用柱子排起来的图形,也叫做柱状图。

You rap, you know we are not so good at rapping, huh?

你唱吧,你也知道我们并不那么擅长说唱,对吧?