所得税

From now on, all property rights including property rights will be free gift spouse, parent, child, grandparent, grandparents, grandchildren, grandson, daughter, brother and sisters; housing housing property owners will be free gifts directly dependent on its commitment to the maintenance or obligations or the maintenance of dependents; and housing property rights of all deaths, according to the legal heirs to obtain property rights, wills and other heir or legatee three cases of property rights free gift, to the parties not to collect personal income tax.

今后，包括房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人等三种情形的房屋产权无偿赠与，可对当事双方不征收个人所得税。

According to the Circular, there are three conditions under which the donor and the donee of the real estate endowed as gift may be exempted from individual income tax: where the owner of the real estate donates the ownership for no consideration to his or her spouse, parents, offspring, paternal grandparents, maternal grandparents, paternal grandchildren, maternal grandchildren or siblings; where the owner of the real estate donates the ownership for no consideration to the person who is under the direct obligation to take care of or support the owner; where the ownership of the real estate, following its owner's demise, is transferred to the legal heir by operation of law or to the legatee or donee under the will.

根据《通知》，房屋产权无偿赠与的当事双方免征个人所得税的三种情况包括：（1）房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；（2）房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；（3）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。

But the use of LIFO will yield lower reported profits and lower income taxes.

而使用后进先出法将导致收益表上报告的利润较低，交纳的所得税较少。

Tax liability in a period of rising prices. Under LIFO, the higher-priced goods are depreciated in

后进先出法更优越一些，因为在价格上升时期，采用这种存货核算方法可降低所得税税负，因为在后进先

" I believe the best way to think about our earnings is in terms of "look-through results, calculated as follows: Take $250 million, which is roughly our share of the 1990 operating earnings retained by our investees; subtract $30 million, for the incremental taxes we would have owed had that $250 million been paid to us in dividends; and add the remainder,$220 million, to our reported operating earnings of $371 million.

我个人相信最好的方式是利用透视的方法来衡量伯克希尔的盈余，2 亿 5，000 万美元大概是我们在 1990 年可以从被投资公司那边未分配到的营业利润，扣除 3，000 万的额外股利所得税，再将剩下的 2 亿 2，000 万美元加到本来的帐列盈余 3 亿 7，100 万，所得的 5 亿 9，000 万大概就是我们经过透视的真正盈余。

"Look-Through" Earnings We've previously discussed look-through earnings, which consist of:(1) the operating earnings reported in the previous section, plus;(2) the retained operating earnings of major investees that, under GAAP accounting, are not reflected in our profits, less;(3) an allowance for the tax that would be paid by Berkshire if these retained earnings of investees had instead been distributed to us.

Second， we recorded significantly lower - though 4 透视盈余之前我们曾经讨论过透视盈余，其主要的组成份子有(1)前段所提到的帐列盈余，加上(2)主要被投资公司的保留盈余，按一般公认会计原则未反应在我们公司帐上的盈余，扣除(3)若这些未反应的盈余分配给我们时，估计可能要缴的所得税。

Luxury progressive income tax can also be used to subsidize the construction of affordable housing.

奢侈品逐渐所得税还可以用来补贴建造负担得起的住房。

Hoxby, Caroline Minter, Is There an Equity-Efficiency Trade-Off in School Finance Tiebout and a Theory of the Local Public Goods Producer, NBER Working Paper 5265, 1995;Peltzman, Sam, The Political Economy of the Decline of American Public Education, Journal of Law and Economics,

Tibout的公共品提供和地方政府竞争的模型中，政府的税收是人头税，而中国的地方政府获得的收入所得税本质上也是人头税，这些税收支持了地方的教育财政，因此，Tibout模型的基本结论也同样适用于中国。

To boost investment, the government is mulling a cut in corporate income tax and other tax changes.

为促进投资，政府正在酝酿削减企业所得税和其他税收变化。

Sixth chapter: Our country enterprise income tax question negative influence.

第6章：我国企业所得税问题的负面影响。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。