負轉移 的英文怎麼說
中文拼音 [fùzhuǎnyí]
負轉移
英文
bm-
Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income
攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。This article consists of five parts as following : mortgage of uncompleted building was originated from the common law and the law of hong kong, so the paper probes into its meaning - the transformation of the specific property right ; when the debtor fails to perform his duty, the creditor can obtain the title determinately ; the debtor enjoys the right of redeeming the collateral security through fulfilling his debt, the creditor has the obligation of returning the property at the same time. secondly, the author summaries its essential feature on the practice of the real estate mortgage hi the mainland of china - the target of the mortgage is a kind of expective interest ; the mortgage is a kind of guarantee which is settled through making over the interests in expectancy ; the risk of the mortgaged uncompleted building should be borne by the realty company instead of the mortgagor ; the phase of the mortgage ; mortgage is realized in a particular way. thirdly, on the basis of analyzing the legal nexus that is involved, the paper points out that the legal ne xus of the mortgage is just between the mortgagor and the mortgagee
樓花按揭作為一種擔保方式起源於英美法上的mortgage ，所以本文第一部分首先探討了mortgage在英美法上的含義：特定財產權利的轉移；在債務人不履行債務時，債權人可以確定地取得所有權；債務人享有通過履行債務而贖回擔保物的權利，同時債權人負有交還財產的義務。其次，就我國的樓花按揭實踐總結了其基本特徵：樓花按揭涉及兩個合同三方當事人；樓花按揭的標的是一種期待性利益；樓花按揭是通過轉讓物業權益而設定的一種擔保方式；預售樓花滅失的風險應有開發商承擔；樓花按揭的階段性；樓花按揭實現方式的特殊性。最後，分析了樓花按揭所牽涉的各個法律關系，認為真正的樓花按揭法律關系只是購房人與銀行之間的按揭貸款關系，按揭當事人只有購房人（按揭人）與銀行。Methods of test for ancillary components for masonry - determination of tensile and compressive load capacity and load displacement characteristics of wall ties couplet test
圬工輔助砌塊的試驗方法.墻拉桿的拉伸和壓縮負載容量和負載轉移特性的測定Methods of test for ancillary components for masonry - determination of tensile and compressive load capacity and load displacement characteristics of wall ties single end test
圬工輔助砌塊的試驗方法.墻拉桿的拉伸和壓縮負載容量和負載轉移特性的測定Methods of test for ancillary components for masonry - determination of shear load capacity and load displacement characteristics of shear ties and slip ties couplet test for mortar joint connection
圬工輔助砌塊的試驗方法.剪切桿和滑動桿的拉伸和壓縮負載容量和負載轉移特性的測定An alternative is to shift the burden of food subsidies to the general tax payer.
一種選擇就是把糧食補貼負擔轉移到普通納稅人身上。The negative photoconductivity effect was found in the dimixing phthalocyanine composites. the experiment results indicated that the negative photoconductivity effects were closely related with the partial charge transfer from the center metals to phthalocyanine rings, and the separation efficiency of photocarriers was a key factor to the photoconductivity
結果表明，共混復合后，其光電導性能表現出負效應，並發現酞菁中心金屬與其相連的氮原子之間的部分電荷轉移是引起復合體系光電導性能變化的根本原因，同時復合體系中的電子空穴對的分離效率是影響光電性能的一個重要因素。Department spokesman jacques du toit said the snakes had all been transferred to safekeeping in the pretoria zoo and were likely ultimately destined for collectors
相關部門負責人托特說蛇已被全部轉移到位於普里托利公園內的安全地點，這些蛇將來會被收集者買走。Corporation tax is a direct tax but there is evidence that its incidence can be shifted to consumers by higher prices or to employees by lower wages
公司稅是一種直接稅，但有證據表明它能通過下述方式轉移其負擔者：對消費者制定較高的價格或對雇員支付較低的工資。The development of international trade helps to distribute resources worldwide rationally and effectively, thus pushes global economics forward, at the same time, it provides environment protection more financial support and better technological assistance. however, the negative effect trade imposes on environment cannot be omitted as the scale of international trade enlarges, over - exploitation of natural resources worsens ecological environment. transboundary movements of hazardous wastes even deteriorate the environment of developing countries
國際貿易的發展使世界資源獲得更為合理有效的配置，推動了世界經濟的快速發展，也為環境保護提供了更多的資金和先進的技術，然而其對環境保護的負面影響也同樣不容忽視，隨著國際貿易規模的日益擴大，對自然資源的過度開發加劇了生態環境的破壞，危險廢物的越境轉移使得發展中國家的環境狀況進一步惡化。Even though, many flaws can be found in it. the imperfect tax credit system, various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off. in the meanwhile, in the perspective of the current vat computation method, the more input tax payment is, the less tax payable will be, so increasing the amount of the input tax has become the major means of tax evasion and avoidance
但是，現行應納增值稅稅額計算中的抵扣制度也存在明顯的缺陷：抵扣制度不完善，抵扣憑證多樣化，抵扣「鏈條」脫節，致使稅負轉移、稅款流失；同時，由於在現行增值稅稅額的計算中，進項稅額越大，應納稅額就越少，加大進項稅額成為偷、逃稅的主要手法。There are many aims for the transnational corporation to adopt the transfer price, but the most important one is to lower the total tax burdens of the company. even if it is not aimed to avoid tax but to pursue a certain management strategy, this behavior objectively results in the evasion of tax - paying obligation. this is a non - tax - oriented avoidance of tax
跨國公司採用轉移定價的目的有很多，但主要還是為了降低公司總稅負，即使有時候跨國公司實行轉移定價不是為了逃避稅收，而是為了謀求一定的經營管理策略，但其行為在客觀上仍然導致了規避我國納稅義務的結果，這是一種非稅務動機的避稅。Responsible for notifying fesco for new employee ' s social insurance and housing fund transfer
負責通知外服辦理新員工社保及公積金轉移手續。Transferability between certificates of indebtedness and the aggregate balance
負債證明書與總結餘之間的互相轉移Among the improper adjustments discovered by the investigators were the creation and release of accruals and reserves, the transfer of express accruals from one liability account to another, and the use of excess balances to offset unrelated expenses in later periods
在內部調查中所發現的不當調整有：虛構及核銷預計負載和盈餘；將特殊的預計負載由一個負債帳戶轉移至另一個負債帳戶；將收入余額沖銷後期不相關的費用等。The former leads to couplings between all transitions with the same sign and to absorption reduction. the latter results in couplings, of which two terms have positive sign and with another two have negative sign
產生耦合的另一因素是激發態相干的自發轉移，它對其中兩個探測躍遷產生正號的耦合，對另兩個探測躍遷產生負號的耦合。The reasons and feasibility of shift from taxing agricultural production sector to taxing market sector of agricultural products
關于把農業生產環節稅負全面向市場環節轉移的建議It shall also insure that karma is not displaced again, for the very dilemma of displacing karma shall come to be understood and all sentient beings shall strive to take full responsibility to create a complete ascension, understanding and releasing all cause created in any given dimension
它也將保證未來業力不再轉移，因為轉移業力的兩難矛盾將被理解，而所有知覺的存在物將努力來負完全責任去創造一個完整提升，理解和釋放在任何給定密度中所創造的業力。Negative transfers occur when the world price rises above the guaranteed price at which developing countries are obliged to supply sugar.
當國際糖價超過發展中國家必須供給的擔保價格時，收入轉移將變成負數。However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.
但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。分享友人