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Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确,但是它没有全盘考虑税务筹划的成本,尤其是隐性税负以及非税成本,只以纳税最小化为目标,这是该传统理论的最大缺陷,同时,该理论仅站在企业角度进行税务筹划决策,忽略了企业利益相关者的税收利益。1992年,迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念,在很大程度上弥补了早期税务筹划的局限性。

This thesis demonstrates from the feasibility angle of the historic building reusing, analysis of foreign examples, in order to clarify the serious injury caused by immoderation destroy, and called on the community to treat the historic building with a greater understanding and recognition.

从历史性建筑再利用的可行性角度进行调查分析,结合国外实例,说明大拆大建在各方面造成的不可复原的严重伤害,呼吁社会对于历史性建筑的改造与再利用给予更多的理解与重视。

Two objects functions were deduced, which of the maximum likelihood method and the conventional Bayes'method, with the application of principle of maximum entropy.

论文应用最大熵原理推导了最大似然法和传统贝叶斯法的准则函数,从信息论的角度为这两种反演分析方法的发展开拓了更广阔的应用空间。

Note that for practical reasons the standard mould unit manufacturers space he support blocks relatively wide apart in order to encompsss the greatest effective ejection area.

注意,从实用的角度考虑,标准模架的生产商把支撑块的距离设置得较大,从而可以获得最大的有效顶料面积。

Support leg angle and movement timeAlong with the rotation of the body and the swing of the limbs, the bodily center of gravity has two movements progress by the top digit to the low position to the top digit .

支撑腿的角度及运动时间随着身体转动和肢体的挥摆,身体重心有两次由高位低位高位的动作过程,其夹角的变化均由最大值减至最小值,尔后又由最小值增加到最大值。

Looked from the cultural history\'s macroscopic angle, regardless of when and where, one new cultural model or the cultural spirit\'s production (including evolution, reforming, change and vicissitude), nothing else but comes from two big factor -- endocardial factor and the exogenetic factor, and between two big factors wrestles.

从文化发展史的宏观角度看,无论何时何地,一种新的文化范式或文化精神的生成(包括演进、转型、更替与变迁),无外乎源自两大因素——内源性因素与外源性因素,及其两大因素之间的搏弈。

The structure does not only have high rigidity and feed rate, but also has long run and big rotative angle, which will completely meet the producing requirement of the cooperative unit for wing shape of solid rocket engine.

这样的结构不仅具有高的结构刚度、高的进给速度,同时还具有行程大、旋转角度大的特点,能够完全满足合作单位对固体火箭发动机翼形的加工要求。

Helluva dive, they were telling me. From what I can remember Jordan Kerr hit a wide serve and I was expecting him to go to the forehand. My only option was to dive fully laid out and pray. Luckily I got the lob pretty deep which made it a somewhat difficult smash for Amer Delic. Amer can be a little sloppier than Jordan and fortunately for us he put the smash wide.

我想起来了,Jordan Kerr发了个角度很大的球,我指望他发完球回正手位,但他没有,所以我只好挑后场,祈祷不出界,还好这个回球落点满深的,给Amer Delic的高压带来了困难,他的块头比Jordan大,索性把高压打出界了。

Presently, the reading work of the dial indicator in our country still adopts the manual method. This method is restricted by such subjective factors as observing angel and distance as well as fatigue strength and so on, which results in not only large error and low reliability but also low efficiency and great labor costs.

目前国内对这类仪表的判读工作主要是采用人工观测仪表表盘指针来读数的方法,这种方法受人的主观因素如人的观测角度、观测距离及疲劳强度等的影响,误差较大,可靠性不高,且工作效率低,劳动强度大。

This effect may help explain why a recent study of European asset sales by Morgan Stanley, another investment bank, found that firms selling large businesses tended to get a bigger share-price boost in the long run than those selling tiddlers.

这一效应也许有助于解释另一家投资银行-摩根斯坦利近期对欧洲资产销售状况所做的一项研究,这项研究发现那些出售业务规模大的公司比起那些规模小的公司从长远的角度看其股票价格涨幅更大。

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推荐网络例句

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车,和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特,那个是爱朗。

Articulate the aims, objectives and key aspects of a strategic business plan.

明确的宗旨,目标和重点战略业务计划。