税

Article 9 Where taxpayers purchasing goods or taxable servic es have not obtained and kept the VAT ctedit docum ent in accordance with the regulations, or the VAT payable and other relevant items in accordance wit h the regulations are not indicated on the VAT cre dit document, no input tax shall be ctedited again st the output tax.

第九条 纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。

Britain's death duty goes back further. Taking modern shape in 1894, it can be traced back to 1694 when probate duty was introduced. Since 1986 it has confusingly been called inheritance tax although it is nothing of the sort. Like America's estate duty it remains a levy on the amount left by the deceased and does not tax what individual beneficiaries receive.

英国的遗产税的历史更加久远，其现代模型成形于1894年，可以追溯到1694年征收的遗嘱税，从1986年开始，虽然与继承税没有什么相似之处，但大家仍常将二者搞混，比如说美国的不动产税，征收所有遗产中的一部分作为抵押品，而不是对接收遗产的个人受益者征税。

Tax: China's tax revenue rose 18.8% YoY to RMB5.42tn in 2008 according to MOF , vs. 2007's 33.7%. 1 Value-added, corporate income and business tax revenues rose 16.3%, 27.3% and 15.9% respectively, which together contributed about 70% of the increased revenue. 2 Stamp duty for stock transactions was the only tax that saw YoY drop (-51.2% YoY ). 3 2008 saw 1H08 tax revenue growth at 33.5% YoY , relatively flat from 2007; but 2H08 growth was a mere 3.2%, lower than GDP growth in the same period.

税收：据财政部透露，08年中国税入达到5.42万亿元，同比增长18.8％，07年同比增长为33.7％。1）增值税、企业收入税和营业税分别增长16.3％、27.3％和15.9％，三项税入贡献了总增长的70％。2）股票交易印花税是唯一下跌的税入（同比下跌51.2％）。3）08年上半年税收同比增长33.5％，与07年基本持平，但08年下半年税收增长仅为3.2％，低于同期 GDP 增长。

Empirical analysis shows that the seigniorage in China is closely related with budget deflects , and at the same time it could be concluded that the ratio of the broad money supply accumulated from seigniorage to GDP is also highly correlated , by considering the financial system and economic structure , then it is mostly like that seigniorage enlarge the financial risks in China.

经验分析证实，中国的铸币税与预算赤字紧密相关，同时可认为是铸币税累积形成的广义货币供应量与国内生产的比率也与预算赤字有很强的关联，考虑到中国的银行体制及经济结构，有可能的是，铸币税加大了中国的金融风险。

The positive research draws a general conclusion on the constitutional factors and distribution structure, and finds some new character of the constitutional factors and distribution structure of Chinese Seigniorage.

实证研究基本阐明了我国铸币税构成因素和分配结构，同时也得出了我国铸币税构成因素、分配结构的一些新的特点，并证实我国铸币税规模与宏观经济变量之间的关系。

Under the assumption that the government spending is financed by income tax, a lump-sum tax and seigniorage, we find that for mild inflation, the relationship between the inflation cost and the intensity of consumers' catching up Joneses depends on the income tax rate.

在政府开支由收入税、一次总付税和铸币税融资的假定下，消费攀比程度与通货膨胀福利成本之间的相关性受收入税率的影响。

Both advalorem taxes and specific duty are regular means of the levy of commodity tax.

从价税与从量税是商品税征收过程中使用的两种常用征收方式。

Temporary differences, is the book value of assets or liabilities of the difference between its tax base; not recognized as assets and liabilities of the project, according to tax laws can determine their tax base, the tax base and its book value of between The difference is also ...

暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额；未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也。。。

Take advantage of this strategy and you'll be getting a mortgage tax deduction, tax credit, rebate, property tax discount and selling power to the utility company when you go solar.

借助这一战略就会越扣税抵押、抵税、退税、物业税贴现、销售权的公司，当你走的太阳能电站。

The ground-tax proper, or tribute, which was a trifle compared with the annona, seems to have been always paid in money, p49 except in Africa and Egypt, which were the granaries of Rome and Constantinople.

与谷物税相比，地产税只是零头。除在阿非利加与埃及——罗马和君士坦丁堡的谷仓外，地产税都用货币支付。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。