所得

The taxable income of an Enterprise shall in principle be computed on accrual basis.

第十一条企业应纳税所得额的计算，以权责发生制为原则。

All gain is the result of an accumulative consciousness.

所得，皆是认知累积的结果。

Article 7 Any individual who has no domicile in China, but has resided in China consecutively or accumulatively for not more than 90 days in one tax year shall be exempted from individual income tax on the part of the income derived from sources inside China, which is paid by an employer outside China and not borne by any of the employer's establishments or business places in China.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Article 7 For individuals who are not domiciled in China, but reside in China consecutively or accumulatively for not more than 90 days in one tax year, the part of their income derived from sources inside China which is paid by an employer outside China and borne by other than the employer's establishment or business place in China, shall be exempt from individual income tax.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Article 7 Individuals who have no residence in China but who have stayed in China continuously or accumulatively not exceeding 90 days in a tax year shall be exempted from tax on the part of their income derived within the territory of China but paid by employers outside China and the payment not coming from the latters institutions or places within the territory of China.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Article 7 Individuals who have no residence in China but who have stayed in China continuously or accumulatively not exceeding 90 days in a tax year shall be exempted from tax on the part of their income derived within the territory of China but paid by employers outside China and the payment not coming from the latter's institutions or places within the territory of China.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Correlated analysis was applied to reveal the correlations between the normal group and 28 cases with acetabulum displasia.

对正常组和髋臼发育不良组所得数据采用t检验作统计学分析。

PLA grafted with PAA has been used as material for preparation of particles. Without using surfactant, and with dimethyl acetamide as solvent and with hexane containing 4% isopropanol as precipitation solution, PLA particles have been prepared with a diameter between 700 and 1250 nm.

聚乳酸接枝聚丙烯酸的高分子化合物，用於制备微粒，二甲基乙醯胺为使用之溶剂，己烷及4%异丙醇为所需之沉淀溶液，界面活性剂并未使用，所得微粒平均粒径大小为700-1250 nm。

The yields of peracetic acid is studied from two different preparation methods using hydrogen peroxide and acetic acid or acetic anhydride .

比较了用乙酸和乙酸酐分别与过氧化氢反应制备所得的过氧乙酸的浓度。

In the domestic coffee bean sample, the higher roasting terminal temperature, the higher pH value, and the content of organic acid will drop with rising of temperature.

中文摘要在国产咖啡豆样品中，烘焙终点温度愈高，则取样调配所得咖啡之中pH值即愈高，且有机酸含量会随著温度的上升而下降。

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。