固定资产

Expenses in connection with the acquisition or construction of fixed assets

一固定资产的购置、建造支出

The regulation and control investment in fixed assets, not across the board.

管理和控制固定资产投资，而不是全面的。

Therefore, it's necessary for us to analyze and judge the dynamic characteristic of our country's investment cycle fluctuation action and the relationship between...

首先，我们采用时间序列的分解方法来描述和测度经济周期和投资周期；然后，我们采用相关分析方法来判断投资波动成分与经济周期成分之间的关联；最后，我们利用结构VAR模型来判断固定资产投资和实际产出之间的关系。文章最后根据上述实证得出结论，并给出相关政策建议。

Therefore, it's necessary for us to analyze and judge the dynamic characteristic of our country's investment cycle fluctuation action and the relationship between investment cycle and economic cycle.

首先，我们采用时间序列的分解方法来描述和测度经济周期和投资周期；然后，我们采用相关分析方法来判断投资波动成分与经济周期成分之间的关联；最后，我们利用结构VAR模型来判断固定资产投资和实际产出之间的关系。

As society advances in the management of fixed assets in the enterprise management is becoming more and more important.

随着社会的不断进步，固定资产的管理在企业管理中的地位越来越重要。

In view of limitation of the production VAT and the requirements of current economic development, it is a must to transfer from production VAT to consumer VAT. Meanwhile the following measures can be taken to make up for the great shrinkage in VAT revenue caused by the implementation of consumer VAT: allocating the refund of fixed assets balance by years, unifying VAT tax rate, abolishing previous low tax rate, imposing new taxations advisably.

鉴于生产型增值税的缺陷及我国目前经济发展的需要，必须适时将生产型增值税转向消费型增值税，同时为弥补消费型增值税所导致的增值税收入的锐减可采取以下方案：把原来的固定资产余额中所含的抵扣税款分几年摊销，统一增值税税率，适当开征新税。

Meanwhile the following measures can be taken to make up for the great shrinkage in vat revenue caused by the implementation of consumer vat: allocating the refund of fixed assets balance by years, unifying vat tax rate, abolishing previous low tax rate, imposing new taxations advisably.

鉴于生产型增值税的缺陷及我国目前经济发展的需要，必须适时将生产型增值税转向消费型增值税，同时为弥补消费型增值税所导致的增值税收入的锐减可采取以下方案：把原来的固定资产余额中所含的抵扣税款分几年摊销，统一增值税税率，适当开征新税。

Effectively the original purchase cost minus any allowance for depreciation.

固定资产的账面价值一般等于原购入成本减去累计折旧。

China's fixed investment is still growing at 25% annually.

现在中国固定资产投资继续以每年25%的速度增长。

Except the land collecting fee (land compensation, allowance for arrangement, attachment compensations, crops compensation), the 50% of land use fee, remise fees, assart fees, administration expense, can be postponed to pay for the development zone and pay them off once only until 5 years later.

第十二条：对固定资产投资1亿元（含1亿元或1200万美元）以上的外来独资企业，优先安排农用地转用计划指标，除征地费（土地补偿费、安置补助费、附着物补偿费、青苗补偿费）外的土地有偿使用费、出让金、开垦费、管理费等各种费用的50％开发区财政暂缓征收，可延缓到投产经营之日起五年之后一次性缴纳。

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。