非正常利潤 的英文怎麼說
中文拼音 [fēizhēngchánglìrùn]
非正常利潤
英文
abnormal profits-
The legal status exploit and application of gene resources also become the point in dispute between the developed and the undeveloped. the essay holds the view that efficiency is more important than fairness, in order to encourage the company ' s investment into research and application of gene technology. our state should grant patent to gene technology, but only to discovery of gene ' s function, because excessive monopoly will make negative influence to development of research and industrial application, and do harms to justice
就國家之間的利益關系來講，發達國家在基因挪的研究及產業應用水平遠高於娜中國家，其投資也非常巨大，所以需要通過基因序列專利來獲得壟斷敝，取得高額壟斷利潤，齪中國家由於挪橢，主貉技術引赫，因止隔望正蝴反，但缸因資源方面，阻中國家卻具有優勢敝，他們宣布擁有對本國基因資源的所有權，並以此為籌碼同發達國家進行排、對抗。Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions
本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響，分析了轉讓定價存在的動機包括稅務動機和非稅務動機，從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎，以及各國關聯企業的判定標準，並審視、評價現行轉移定價法律控制的原則，包括總利潤原則、正常交易原則、可比性原則等，以及各國對關聯企業之間不合理轉讓定價進行調整的方法，如可比非受控價格法、再銷售價格法、成本加價法，分析了它們之間的優缺點。After china became a member of the world trade organization, the competition of retail industry getting keener and keener, in addition, due to lacking of healthy market rules and regulations as well as sound market economic system in present china, all sorts of abnormal competitive means running wild, all these reasons make business profits become thinner and thinner, even no profits
加入wto后，零售業競爭更加激烈。由於目前我國還缺乏健全的市場規則，沒有形成完善的市場經濟體系，導致各種非正常的競爭手段愈演愈烈，使我國零售業利潤率進一步下滑，徹底進入到微利乃至零利潤時代。Water snpply enterprise is at once faced with the competition of water supply market when national water supply estate policy is adjusting, it will even face the competition with lange - scale international water supply bloc, it will be a very severe challenge to the water supply enterprise who always stations under the planned economy management system. enterprise must renew the ideological views and the train of thoughts of operation and must think and appraise overall again about the organized system manpowerresource market price profit etc of the enterprise ; it must also know the chance and dangers which is brought from the changes of operation outside environment and must understand the superiority and inferiority of enterprise itself, then makes correct strategy sets out superiority. adjusts inferiority fixes favourable opportunity and defeats difficulty and challenge, so the enterprise and win the victory in competition and get larger and stronger
國家供水產業政策調整后，供水企業立即面臨供水市場的競爭，甚至直接與國際大型水務集團競爭，這對于長期置身於計劃管理體制之下的供水企業是一個非常嚴峻的挑戰，企業必須更新思想觀念和經營思路，對企業的組織機構、人力資源、市場、價格、利潤等各方面進行一次全面的重新思考和評價，認清企業外部經營環境變化帶來的機遇和威脅，了解企業自身的優勢和劣勢，制定正確的戰略，發揮優勢，調整劣勢，把握機遇，戰勝困難和挑戰，使企業在競爭中勝出，並實現做大做強。分享友人