纳税的

Some accounting examples are provided in this essay, and based on these examples the writer tries to explore the deviation in amount generated as the different weight is selected in the accounting, and impact of the new standard on the normal operation of an enterprise today such as cost accounting , profit adjustment and complication of tax payment.

随之而来的影响及问题是本文探讨的对象，主要针对例题入手分析核算中权数选择的不同所带来的金额上的差异以及新准则对现今企业日常经营活动的影响，例如：成本的核算，利润调整及纳税复杂化。

The substance of tax is non-consideration debt in the public law. The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes. While the government is the substantial debtee who can legitimately request the people as the debtors to pay in way of taxpaying for the expenses and prices of the public goods they have enjoyed when it has provided public goods to the people.

税在形式上直观表现为纳税人的财产向政府的无偿转移和让渡，既然税是对私人财产权的一种"剥夺"，"为何要课征税收，其正当根据是什么，这是在税收的历史上，很早就一直阐述的问题"〔1」(P15)对税收关系表象下的税之本质，恰恰是论证国家为何要课税，国民为何要纳税等税之存在的正当性、合理性和必然性的首要问题。

Examples include depreciation methods, inventory valuation methods, debt restructuring methods, and etc.

这些会计政策包括同一经济业务因为不同会计方法的选用而产生的纳税筹划，例如固定资产折旧方法、存货计价方法等，还包括同一经济业务因为具体操作方式的选择而产生的会计处理方式的差异，例如债务重组方式的选择等等。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

这样做，一是有利于培养纳税人的诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；二是有利于税务机关加强税源管理，加大对高收入者的调节力度；三是有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；四是有利于为下一步向综合与分类相结合的混合税制过渡创造条件、积累经验，同时，也符合世界各国个人所得税的通常做法。

Responsible f controlling signatures, taking policy into account, urgency and effecting timeous fwarding of documents - Actioning all SVP travel requirements including drawing the itinerary and travel requirements of BMW Group visits - Representing the SVP and upholding the image of the BMW brand when interfacing with irate customers - Determining when the Direct should become involved and managing the process to a successful conclusion - Interfacing with dealers who need to communicate with the SVP on various issues - Handling external enquiries related to various Sales and Marketing issues.

它标志着华晨宝马沈阳工厂作为中国重要的高档车生产基地的雄厚实力，为宝马在中国的长期发展奠定了坚实的基础。目前，沈阳工厂拥有员工约3400人。 2006年1月，华晨宝马汽车有限公司被评为辽宁省十大纳税外资企业之一。 2006年3月，华晨宝马赞助了全国持续时间最长，影响力最大的全国副省级城市机关报短新闻竞赛，支持中国新闻事业的发展。 2006年4月，华晨宝马向沈阳市政府提供20辆BMW 523i作为\"2006中国沈阳世界园艺博览会\"开幕期间贵宾用车，并投资兴建\"德国园\"。

Article 73 For the taxpayer or withholder engaged in production and business operations who fails to pay taxes or deliver tax payments within the prescribed time limit, the tax payment guarantor fails to pay the guaranteed taxes within the time limit, and the tax organ shall issue a tax payment time limit notice.

第七十三条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书

Assets-Value is the outcome of our country's market economy. It's operation comes down to many economical actions such as attorning property right, reforming enterprise, bankruptcying and liquidating, assets mortagaging, assets ratepaying and so on.

摘要我国的资产评估是市场经济的产物，其业务涉及到产权转让、企业重组、破产清算、资产抵押、资产纳税等经济行为，虽然产生的时间不长，但已经成为我国蓬勃发展中的社会主义市场经济不可或缺的基础性中介服务行业，他扮演着评判社会主义经济发展和社会进步的公允裁判的重要角色。

To be more specific, my job involves the administration of all types of financial statements and reports, preparation and analysis of budges that include the company's revenue, cost and expenses.

这是一家从事通讯产品技术服务的公司，总部是美国的上市公司**，在这里我主要负责整个公司的总帐处理及纳税申报，更主要的工作就是完成各种财务管理报表，对公司收入，成本，费用等的预算和分析，然后就是协助财务经理完成合并财务报表等事宜，每年年末配合各大审计所对公司的审计工作。

Is 83 years old, six-foot-seven inches tall, with the kind of thin-haired crown that newborn babies and older men have in common.

我回想起如今在地狱里和当年那个意大利骗子庞齐（请参考&庞氏骗局& Ponzi scheme）同住一间苦牢的一定还有某些臭名昭著的大亨们，比如已故的安然公司前任首席执行官肯·雷，还有那个曾经为某些富豪制造空欢喜的&吝啬女王&利欧娜·赫尔姆斯利——她曾经的名言是&只有小人物才纳税&。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。