转让

Units and individuals engaged in the provision of taxable services, the transfer of intangible assets or the sales of immovable properties within the territory of the People's Republic of China are taxpayers whose turnover tax.

当然可以！营业税是在我国境内提供应税劳务、转让无形资产或销售不动产的单位和个人所取得的营业额征收的税种，事实上，是一种流转税。

An uncertified transfer document drawn up in the form and with the content as prescribed in the Regulations and signed by both the holder and the new owner.

按《实施细则》规定的书式和内容拟就，由注册持有人和新所有人签署的不加证明的转让文件。

Although shareholder's investment transfer is prescribed in the Corporation Law of China, there exists unclarity in the content of this regulation.

我国《公司法》虽对股东的出资转让有规定，但由于法律规定不明确，造成在具体实施时操作性不强。

It is noted that the additional 5% will be waived where the underpayment of tax relates to a transfer pricing adjustment and all contemporaneous documentation requirements have been satisfied.

需指出，如果企业逾期未付的税金是关于转让定价调整而企业按照规定提供了有关的同期资料，企业可以无需支付5%附加利率的利息，而只按照人民币贷款基准利率计算利息。

Further, undistributed profits cannot be deducted from the transfer price for tax purposes.

此外，未分配的利润不能从税务目的转让价格中扣除。

Besides the unentitled disposition,other flaws of the effectiveness of the contract will also have an effect on the acquisition in good faith.

对于该转让合同的效力对善意取得的影响在《物权法》的立法过程中一直以来都争论较大，这一点在国外和我国台湾地区亦是如此。

Besides the unentitled disposition, other flaws of the effectiveness of the contract will also have an effect on the acquisition in good faith.

在不同的物权变动模式下，转让合同效力对善意取得的影响不同。

As the unentitled disposition is prerequisite for the acquisition in good faith, the effectiveness of the unentitled disposition generally will affect the effectiveness of the contract for transaction.

由于善意取得的构成以无权处分为前提，因此，无权处分行为的效力一般会影响该转让合同的效力；除无权处分之外，合同的其它效力瑕疵对善意取得也将产生影响。

As the unentitled disposition is prerequisite for the acquisition in good faith,the effectiveness of the unentitled disposition generally will affect the effectiveness of the contract for transaction.

一、引论通常认为，善意取得一般是以存在交易行为为前提的，即在无权处分人与善意受让人之间存在因交易行为而产生的物的转让合同。

From the angle of existing water legislation, the thesis analyzes relevant management legislation and identifies such setbacks as unestablished water right transfer system, irrational price mechanism, unfavorable factors related to management system, unflexible legal liability. Then it puts forward proposals for improvement from the angle of water system, water payable utilization system and water industry access system. In response to the problems with existing law and rules, the thesis brings forward some inputs regarding local rules and regulations with local characteristics which offer effective Countermeasures for current water resources management.

从山西省现行水资源管理立法的主要内容入手，通过对一些相关的管理立法的评价分析，找出其中的不足，例如水权转让制度的尚未确立，水资源价格机制的不合理，管理体制上的不利人为因素，法律责任的过于原则等，深入分析，阐述思路，从山西的水权制度及水环境行政管理制度中的排污收费制度和水资源有偿使用制度及水行业市场准入制度方面提出改善意见，针对现行法律、法规中存在的问题，提出修改建议并制定出具有山西特色的地方性法规、规章，切实有效地为解决山西水资源管理中存在的问题提供法律对策，这是我们的目标。

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。