房地产

Subsequently, the paper indicated how the incompliant lending came from the bank and company sides, and summarized several common incompliant patterns based on personal experiences. Those patterns are as follows: firstly,"used shell to give birth to eggs"by the medium and small developer; secondly,"unified distribution"by large developer; thirdly,"do in the darkness"used in hyper-investment or roll development by developer. The paper summarized the characteristic and fund operation process for each mode, and analyzed the influence and risk of incompliant lending loan to both banks and real estate markets.

接着，从银行及企业两方面阐述房地产违规信贷的成因，并凭借个人实务经验总结出几种常见的违规信贷模式，一是中小型房地产商采用的借壳生蛋型，二是大型房地产商采用的统一调配型，三是在项目超投资或滚动开发时采用的暗渡陈仓型，对每一种模式归纳了特点及资金流转过程，并分析了违规信贷对银行和房地产市场的风险。

In real estate development, the future will be a large real estate business-oriented industrial structure.

房地产开发，未来将是一个庞大的房地产业务为导向的产业结构。

Meanwhile, the company also commits itself to securities investment, commercial real estate investment and service, industrial real estate development, marketing and service.

与此同时，该公司还致力于证券投资，商业房地产投资和服务，工业，房地产开发，营销和服务。

China's current real estate market from the long-term growth trend, the inescapable conclusion is that China's real estate prices will continue to rise.

中国目前的房地产市场从长期增长的趋势，不可避免的结论是，中国的房地产价格将继续上涨。

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

Haikou City, according to the latest information provided by Bureau of Statistics show that last year real estate development in Haikou has three characteristics: First, the residential development is the focus of real estate investment.

海口市，根据最新的信息局提供的统计数据显示，去年房地产开发海口市有三个特点：第一，住宅发展的重点是房地产投资。

Some related concepts, market pattern and function are also involved.inChapter-2 discusses the present situation of the real estate third class market in Guangzhou. Then it analyzes the inhabitancy level and developing tendency.

第二章对广州市房地产三级市场的现状作综合的考查，并结合当前广州市市民的居住水平及发展趋势，介绍了当地房地产三级市场的交易情况。

As the universality, regional feature and particularity are concerned, the paper constructs the policy framework of dwelling market development, having strong pertinence and instructiveness for local government to make policy and to develop real estate as well.

本文针对上海房地产发展的普遍性、区域性和特殊性，构建了住宅市场发展的政策框架，对地方政府在制定政策及房地产开发方面具有极强的针对性和指导性。

To eligible enterprises engaged in real estate development and real estate projects, we must continue to intensify credit support.

对符合条件的房地产开发企业和房地产项目，要继续加大信贷支持力度。

In Germany real estate market, a large number of active real estate intermediary.

在德国房地产市场，有大量的活跃的房地产中介。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。