所得税

This change would affect the recognition of income tax expenses, profit or loss and owners' equity interests of the Company.

该变更将会影响公司的当期所得税费用，从而影响公司的利润和合并股东权益。

This change would affect the recognition of income tax expenses, profit orloss and owners' equity interests of the Company.

该变更将会影响公司的当期所得税费用，从而影响公司的利润和合并股东权益。

Article 1 For the purpose of regulating the recognition and measurement of enterprise income taxes, and the presentation of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards.

第一条 为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则——基本准则》，制定本准则。

A method by which an individual can transfer the assets from one retirement program to another without the recognition of income for tax purposes.

个人将资产从一个退休计划过户到另一个退休计划的方法，不必确认收入以缴纳所得税。

Article 1 With a view to regulating the recognition and measurement of enterprise income taxes and the presentation of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards.

第一条 为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。

Pursuant to the principles and spirit of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred as "Enterprise Income Tax Law") and the Rules for the Implementation of Enterprise Income Tax Law of the People's Republic of China (hereinafter referred as "Implementation Rules"), we hereby notify you as follows of several issues related to the recognition of enterprise income tax revenues

根据《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》规定的原则和精神，现对确认企业所得税收入的若干问题通知如下

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

Such as on the land system, suggest the proper dish to live to save to measure the land, perfect land supply way, raise the land supplies of useding for the commercial residential buildings;On the revenue, the structure that proper undertake is thorough adjust, enhance the reconcilement role of the revenue to repress the short-term churning action, control the invest to buy the building, suggest to open to advertise for the cl. To differ the profit tax, state can consider vs after the building of purchase article the lesson of taxes on income that street assign namely with high rate of duty.

如在土地制度上，建议宜盘活存量土地，完善土地供应办法，增加用于商品住宅的土地供给；在税收上，宜进行深入的结构性调整，加强税收的调节作用抑制短期炒作行为，控制投资性购房，建议开征级差利得税，政府可以考虑对购买商品房后短期即转让的所得税课以高税率。

She's on to a good thing in her new job: high wages, practically noincome tax and a rent-free house.

她找到的新的工作可真舒服：工资高，几乎不必纳所得税，而且还有一座免交租金的房子。

She's on to a good thing in her new job: high wages, practically no income tax and a rent-free house.

她找到的新的工作可真舒服：工资高，几乎不必纳所得税，而且还有一座免交租金的房子。

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。