所得

To ensure the smooth implementation of the EIT Law, it is necessary to formulate regulations to give details about and effectuate the EIT Law, and put the Implementation Regulations into force at the same time as the EIT Law.

为了确保企业所得税法的顺利施行，有必要制定实施条例，对企业所得税法的有关规定做进一步细化，并与企业所得税法同步施行。

The ammonia was evaporated under decreasing pressure, and the precipitate was filtered off and the liquid was poured into hot saturated picric acid solution to get picrate with a yield of 85.0%. The optimum process starting from imidazole-4,5-dicarboxylic acid was: imidazole-4,5-dicarboxylic acid in acetic anhydride was refluxed to get imidazole-4-carboxylic acid, and the product was esterification in ethanol with a catalyzer of concentrated sulfuric acid to get ethyl imidazole-4-carboxylate, at last the compound above was reduced by LiAlH4 in ether at room temperature to get the target compound, the total yield of this route was 49.6%.

以4，5-二羧酸咪唑为原料的较佳工艺：1 脱羧反应：4，5-二羧酸咪唑40g，醋酐1200ml，回流10h，过滤并将滤液浓缩至干，所得固体加至50%的乙醇溶液回流，过滤并将滤液自然冷却过夜，过滤得固体；2 酯化反应：4(5)-羧酸咪唑50g，乙醇1000ml和浓硫酸60ml，加热回流2h，5%浓度NaOH溶液调节至pH＝8，减压浓缩至干，加入少量水回流，自然冷却过夜并过滤得固体；3 还原反应：LiAlH410g，乙醚300ml和4(5)-羧酸咪唑乙酯28g，常温反应1.5h，小心滴加25ml水后过滤，滤渣溶于300ml甲醇中并过滤，收集所得乙醚和甲醇滤液浓缩至干，将所得固体溶于300ml乙醇中加热回流，后将溶液浓缩至约30ml，冷却并过滤得固体，该路线总收率为49.6%。

In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。

You may refer to Article 6 of theIndividual Income Tax Law for taxable income of other types of income.

对于其他类所得的应纳税所得额问题，您可以参阅《个人所得税法》第六条。

Result: Coefficient of Unguent of water-extraction and alcohol-precipitation method was 17. 2%, Coefficient of Unguent of chitosans clarification method was 12.8%, and macro-reticular absorbing resin method was 3.1%. They could clarify liquor of water-extraction.

结果：乙醇沉淀法所得的浸膏得率为17.2％，壳聚糖澄清法所得的浸膏得率为12.8％，大孔吸附树脂法所得的浸膏得率为3.1％，3种方法均能够较好地使水提液澄明，且后两者还能够在降低浸膏得率、保留有效成分、保证制剂稳定性方面优于前者，并能缩短生产周期，降低成本。

Essay 2 of this study investigates how background risk affects households' insurance purchasing decision, expenditure share and amounts of insurance by using data of Survey of Family Income and Expenditure in Taiwan. Using the income risk as the proxy for background risk and controlling other wealth and demographic factors, the findings suggest that insurance expenditure is positively affected by uninsurable background risk.

第二篇研究主要探讨家计单位保险（包括人寿医疗险及产物保险）之购买决策、消费比例及支出金额是否受到背景风险（以所得变异系数及标准差及减薪厂商比例等所得风险变数作为代理变数）之影响，并实证估计各种保险之所得弹性。

First, the social insurance system of Taiwan stills has the function of redistributing people's income.

一、从民国85至91年之各年「全年」的所得重分配效果分解中发现，每年的所得重分配效果皆为正数，代表社会保险具有所得重分配的功能。

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

第三十五条自行申报的纳税义务人，应当向取秘所得的当地主管税务机关申报纳税从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经主管税务机关批准

In the construction of grey pairwise comparison matrices, we propose three approaches, namely, to apply (1) the reciprocals,(2) the upper and lower bounds, and (3) the grey operators of the upper triangular matrices as the lower triangular elements.

结果显示以灰元素及其倒数建构灰成对比较矩阵时，层级要素相对重要性程度之排序结果，与经由分析阶层程序法所得之排序结果相近；但由灰元素之上下限构成灰成对比较矩阵所得的结果，则与经由分析阶层程序法所得之排序结果差异极大。

All the analyses are based on both the correct reasoning scores and the misconception scores obtained from the SRA instrument.

所有的统计分析都是根据学生在回答问卷之后所得到的两个分数：正确推理所得的分数及对於机率与统计不正确的观念所得的分数。

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。