所得

Hence, proceedings obtained by individual limited partners are more close to item of "interest, dividend and bonus" than ""income from production or business operation.

因此，我们认为有限合伙人从基金取得收益更接近于个人所得税法中的"利息、股息、红利"所得，而非"生产经营所得"。

Income from interest, dividend and bonus, incidental income and other incomes all refer to the income before deducting any expenses.

利息、股息、红利所得，偶然所得和其他所得，均指不减除任何费用的收入额。

This, the Guangzhou land tax department yesterday Xinhua News Agency correspondent in an interview that "the interest of savings deposits from individual income tax charge of the implementation" of the provisions of the savings deposit interest income only from a personal bank the State Council Industry Regulatory approval of the commercial banks, urban credit cooperatives and rural credit cooperatives, and other public deposits of financial institutions to obtain the savings deposit interest income, excluding securities companies paid to individual shareholders account for income funds, so the individual shareholders Capital account interest income levy personal income tax, does not apply "on the revisedthe decision" shall not be reduced 5% rate of taxation of personal income tax, should be "the People's Republic of individuals Income Tax Law,"the relevant provisions of Article III, 20% tax rate levied in accordance with the" interest, dividends, dividend income "personal income tax.

对此，广州地税部门昨日新华社记者在一次采访中，从个人收入的对储蓄存款利息所得的规定，执行"税务费用"的储蓄存款的利息只从个人银行，国务院业监管的批准商业银行，城市信用合作社，农村信用合作社，金融机构和其他公众存款，以获取储蓄存款利息所得，不包括企业支付给个人股东的证券资金帐户的收入，所以个人股东资本帐户的利息所得征收个人所得税，不适用"关于修改的决定"，不得减少5条个人所得税的征税％的速度，应该是"中华人民共和国个人所得税法"第三条，20％的税率征收的有关规定，按照"利息，股息，红利所得"个人所得税。

Article 72 In the event that the organizations or individuals provide the occupational-health technical services without obtaining the qualification thereof, or any healthcare agencies undertake occupational health examination and occupational-disease diagnosis without statutory approvals, the competent public health authority can order the responsible organizations or individuals to immediately stop the violating practice, and confiscate the illegal income therefrom; any organization or individual gaining an illegal income over RMB 5,000 yuan is also subject to a fine equaling 2 to 10 times of the illegal income; any organization or individual gaining no illegal income or an illegal income less than RMB 5,000 yuan is also subject to a fine between RMB 5,000 and RMB 50,000 yuan; the executives and other personnel directly responsible for the severe illegal practices are subject to such disciplinary actions as post-lowering, deposal or dismissal according to applicable regulations.

第七十二条未取得职业卫生技术服务资质认证擅自从事职业卫生技术服务的，或者医疗卫生机构未经批准擅自从事职业健康检查、职业病诊断的，由卫生行政部门责令立即停止违法行为，没收违法所得；违法所得五千元以上的，并处违法所得二倍以上十倍以下的罚款；没有违法所得或者违法所得不足五千元的，并处五千元以上五万元以下的罚款；情节严重的，对直接负责的主管人员和其他直接责任人员，依法给予降级、撤职或者开除的处分。

The composite film appeared semitransparent and brown to yellow from optical microscopy. Results show that shorter time sol-heating results in thiner film with less surface roughness, less conglutination to base, and easily to disconnect, while longer time sol-heating results in thicker film with better conglutination to base and worse roughness. RDX distributes in the film everywhere on the whole but discretely on the scale of 2.4 μm according to EDS results. XRD curve of RDX/RF film shows the superposition of RF non-crystal bread curve and RDX crystals diffraction curve. RDX diffraction peaks are broadened and its crystal size is calculated to be lower to 43 nm.

实验所得薄膜半透明，呈棕红色至黄色；实验表明，溶胶恒温加热时间较短时，所得薄膜的单层厚度较小，较平整，但附着力小，干燥后易脱落；恒温加热时间较长时，所得薄膜的单层厚度较大，不易脱落，但表面平整性较差；能谱测试表明，薄膜中的RDX整体上分布较为均匀，但在测试点位间距为2.4μm的微观尺度上呈离散状分布；XRD测试表明，RDX/RF复合物薄膜表现为RF的非晶态馒头峰与RDX衍射峰的叠加，RDX衍射峰明显宽化，其晶粒度可低至43 nm。

At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额；年度终了后汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算，只就全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。

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。

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税，国家税务总局在研究股票转让所得的申报时考虑到：个人在一个纳税年度内可能频繁发生多次股票交易，要求其逐次记载股票转让所得，无疑将增大个人自行纳税申报难度；同时考虑到在一个纳税年度内股票交易盈亏具有不确定性，所以，在明确股票转让所得申报口径时规定，一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的，应统计在12万元之内；考虑到一些纳税人的其他应税所得项目已经超过12万元，本身已属于高收入群体，对于一些高收入者的股票转让盈亏相抵结果为负数的，为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵，加强税源监控，我们规定"负盈余"按"零"申报。

Article 75 The People's Bank of China shall order a commercial bank to correct one of the cases stated in Article 73 of this law or one of the following cases, and confiscates its illegal earnings if any and impose a fine which is one to three times the illegal earnings, or impose a fine between RMB 50, 000 yuan and 300, 000 yuan if no illegal earnings

第七十五条商业银行有本法第七十三条规定的情形之一或者有下列情形之一，由中国人民银行责令改正，有违法所得的，没收违法所得，并处以违法所得一倍以上三倍以下罚款，没有违法所得的，处以五万元以上三十万元以下罚款

Article 46 If any party operates the international liner shipping business without obtaining the operation qualification for international liner shipping, the party shall be ordered to stop the business operations by the department in charge of transportation under the State Council or the department in charge of transportation under the relevant local people's government, if there exist illegal gains they shall be confiscated, if the illegal gains are not less than 500,000 Yuan, a fine of not less than 2 times but not more than 5 times of the illegal gains shall be imposed, if there are no illegal gains or the illegal gains are less than 500,000 Yuan, a fine of not less than 200,000 Yuan but not more than 1,000,000 Yuan shall be imposed.

第四十六条未取得国际班轮运输经营资格，擅自经营国际班轮运输的，由国务院交通主管部门或者其授权的地方人民政府交通主管部门责令停止经营；有违法所得的，没收违法所得；违法所得50万元以上的，处违法所得2倍以上5倍以下的罚款；没有违法所得或者违法所得不足50万元的，处20万元以上100万元以下的罚款。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。