有税的

Then Hualin Securities Research Institute, deputy director of the Liu's survey article," In 2003 the state's tax department to carry out tax reform, the banking business tax rate From 5% to 3%, it has never fully implemented because the bank is a local business tax the bulk of the tax on local revenue a greater impact on bank profits at the same time it also has great influence, such as sales tax in 2004, accounting for listed banks set aside Bizen an average of 20% of the profits, net profit of more than 30%, the domestic banks to lower the tax burden has been higher voice."

然后华林证券研究所，刘的调查文章，在2003年"副主任国家税收部门进行税制改革，银行业务由5％税率3％，但从来没有充分执行，因为银行是本地的营业税对地方收入税的大部分银行的利润就更大，同时它也有很大的影响，如2004年的销售税，对上市会计的影响备前银行预留了20％的利润，平均超过30％的净利润，在国内银行降低税负却远的声音。"

Can say, face the boundless ocean of electronic business affairs, do not know well the concerned branch of ability in swimming does not undertake administrative pilot, impossibly feasible detailed rules comes on stage, and collect fees of type, right by " try " the area is very not fair pilot be destined to be not pushed again -- accordingly best method is imitated property tax pilot execute free " idling ", conscientiously is placed " pisciculture " and rather than " fish ", not perfect, service is less than regulation an attitude that does not collect fees.

可以说，面对电子商务的汪洋大海，不谙水性的有关部门不进行治理试点，就不可能有可行的细则出台，而收费式的、对被"试"地区不甚公平的试点又注定推不开——因此最好的法子是仿效物业税试点实行免费"空转"，老老实实摆出"养鱼"而非"打鱼"、规则不完善、服务不到位就不收费的姿态。

It is necessary to perfect the legal system, establish identification system for the recessively employed, a payment system with difference and an accounting system for the unemployment insurance, raise the level of fund collecting, collect tax for unemployment insurance, and finally establish a national coordinated system und...

要不断完善法律制度，建立隐性就业者鉴别制度、有差别的支付制度以及失业保障会计制度；进一步提高基金统筹层次，尽快开征失业保障税，最终建立由国家统一协调，各级政府的劳动保障部门实施专业管理的分层次的失业保障管理体制；并建立基金筹集的激励机制、制衡机制、投资风险约束机制和以失业保障促进再就业机制。

Due to the above problems in ascertaining capitalization rates, it can be assumed that capitalization rate is one of the main factors in causing risks in REA. Thus, the ascertaining of capitalization determines the accuracy of profitable housing properties appraisal. On the other hand, it indirectly influences the rationality of the re-composition of capitals and the structural modulation. Furthermore, it influences the legitimate rights of the privies involved in real estate dealings; it influences the standardization of real estate markets; it influences the risks involved in real estate financing; it also influences real estate taxation.

因此资本化率的确定直接影响收益型房地产估价的准确性，间接影响资产重组和结构调整的合理性，影响房地产交易各方当事人的合法权益，影响房地产市场的规范性，影响房地产融资风险、房地产税的征管工作等各方面；而且目前，对资本化率的确定方法并不统一，有着多种做法，有时这些做法的估价结果相差极大，因此，对资本化率进行深入研究是非常有必要的。

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years throughthe approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years through the approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

A refund of any such duty paid in excess of the actual margin of dumping shall normally take place within 12 months, and in no case more than 18 months, after the date on which a request for a refund, duly supported by evidence, has been made by an importer of the product subject to the anti dumping duty.

对于超过实际倾销幅度、已支付该税款的归还决定通常应当在被征收反倾销税产品的进口商提供了有说服力的证据、提出了归还要求之日后的12个月内作出，无论如何不得超过18个月，被批准的归还通常应在上述规定的90天之内完成。

With China's entry into the WTO, the communication and trade between China and world as well as Shenzhen and Hong Kong have been closer and more frequent, DUTY FREE GROUP thus steps into a new development stage and comes across with unprecedented opportunities and challenges, following the established leading guidelines "steadily develop duty free business,drop out and optimize duty paid business, establish and strengthen property; train and unite keen-witted and capable staff , uphold the management philosophy 'competitive , legal , faithful', create 'innovative , practical , harmonious' corporate culture, build DUTY FREE GROUP as a monopoly-oriented state-owned firm with stress on main business, competent team, effective management, superior performance". We will strictly obey laws, improve our service quality, increase efforts in internal reforms, enhance management and stimulate profitability, in order to make more contributions to further facilitate the economic communication between Shenzhen and Hong Kong.

随着中国加入WTO，中国与世界之间的交流，深圳与香港的交流更加密切和频繁，免税集团公司也步入了新的发展时期，面临的机遇和挑战前所未有，我们将按照&稳定发展免税，退出优化有税，建好做强物业；培养团结高效精干的班子队伍，树立竞争守法诚信的经营理念，营造创新求实亲和的企业文化，把免税集团建设成为一个主业突出，队伍精干，管理高效，效益良好的专营型国有企业&的总体目标思路，依法经营，优质服务，加大企业内部的改革力度，抓管理争效益，为进一步加强深港经济交流做出更大贡献。

While still required to pay the electricity taxes ,the horticulturists receive a break on natural gas, which is vital to their businesses in order to keep their greenhouses running.

对于园艺者来说，虽然有天然气的供应有着优惠，电税也是需要缴纳的。天然气的供应是为了确保温室的运行，这对于他们的生意至关重要。

My sense is that "tax" conjures up images big, ravenous governments sucking the little guy dry;"offset" connotes restoring things to their natural balance; and "fee," like "fine," sounds somehow punitive or compensatory, a punishment for wrongdoing or a bill for services rendered.

我认为&税&这个词会使问题扩大化。就好像政府在贪婪地压榨干弱小的群众。&补偿&这个词就会相对含蓄，它意味着把事物恢复到一种自然平衡的状态。至于&费&这个字，就像&罚款&一样，是一种对错误行为或者对未完成义务的补偿。它听上去更具有惩罚的含义。

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。