僅執行特性 的英文怎麼說
中文拼音 [jǐnzhíhángtèxìng]
僅執行特性
英文
execute only attribute- 僅 : 僅副詞[書面語] (將近) nearly; close to
- 執 : Ⅰ動詞1 (拿著) hold 2 (執掌) take charge of; control; manage; wield 3 (堅持) persist in; sti...
- 行 : 行Ⅰ名詞1 (行列) line; row 2 (排行) seniority among brothers and sisters:你行幾? 我行三。where...
- 特 : Ⅰ形容詞(特殊; 超出一般) particular; special; exceptional; unusual Ⅱ副詞1 (特別) especially; v...
- 性 : Ⅰ名詞1 (性格) nature; character; disposition 2 (性能; 性質) property; quality 3 (性別) sex ...
- 特性 : characteristic(s); character; performance; features; properties; behaviour; response; character...
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The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers
長期以來,我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策,銀行業整體稅負高於製造業以及非金融性的服務業,中資金融企業稅負高於外資金融機構,過重的稅負使得銀行資本充足率難以保證,發展失去后勁;二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學,銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平,畸形的稅制必將導致銀行與證券業的畸形發展;三是我國銀行業和證券業稅制與外國稅制的差異,包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異,不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機,而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心,而影響其投資,也導致納稅人之間稅負不公。In tradition law system, law has many different lays. law made by regime is the most important one, but not the exclusive one, there are many other sources, and this sources are from local authority, from kindred, from guild
評斷法律制度適應性的標準,不能僅僅依據其文本特徵,更為重要的是要考察其被遵守和執行的情況,再先進的法律制度,如果得不到遵守,也就不能完成立法者的制定該項法律的意圖。Directors of dltp includes de jure directors, de facto directors and shadow directors and third parties is composed of shareholders, creditors and some special creditors, such as governmental tr. x agencies, social security departments and corporate employees. the legal nature of dltp is special liability and different from liabilities mder tort, accordingly directors have to face both the liabilities under civil law and the special liabilities under corporate law. a director is not liable to third parties except that his or her action is illegal ; he or she is guilty of wrongful intent or of gross negligence for the illegal action ; the action occurs in the course of performing his or her corporate suties ; and third parties are damaged by the action
作者指出,董事對第三人責任中的董事不僅指正式董事,而且還包括影子董事和事實董事;除了股東和一般債權人之外,第三人還包括二些特殊債權人,如稅務機關、社保機關以及雇員等;其責任性質為法定責任,但並不排除與民法侵權責任競合的可能;董事對第三人責任應包括以下要件: .董事之行為須違法、董事對其行為違法有故意或重大過失、董事之行為發生於執行職務過程中、第三人因董事之違法行為受損害;在舉證責任的分擔上應有董事證明其違法行為是否有故意或重大過失,實現這一制度的訴訟形式為第三人之訴;另外,在公司破產時應採取一些特殊措施,以保證公平受償。This paper takes the example for hulunbeier league, uses qualitative and quantitative methods, probes the following problems : estimation and disposal on investment cost and running expenses of grassland construction investment project estimation of project earnings principles of project borrowings and appliances of financial appraisal indexes and financial statements. based on the above research, conclusions are as following : if previous project period is longer than that of milti - year increment herbage, fixed investment must be considered which is resulted from renewed herbage when cost is estimated ; changes of period of operating cost resulted from renewed herbage and output changes must be considered when cost being estimated ; periodical output changes of herbage not only lead to cost changes, but also changes in project incremental income and relative cost indirectly ; devising suitable project borrowings is beneficial to favorable implementation on every project ; aiming for the characters of grassland construction investment project, selecting practicable financial appraisal statements and financial indexes can make calculating of financial beneficial of grassland construction project scientifically
本文的研究主要以呼倫貝爾盟草地建設項目為例,基於案例進行定量和比較分析,探討草地建設項目在投資成本和營運成本的估價和處理、項目收益的估價、項目籌資方案的確定原則和項目財務評價指標與評價報表應用方面的特殊問題,得出如下結論:必須在成本估價時考慮牧草的更新所導致的固定投資;在進行成本估價時必須考慮由於牧草的更新和產出變化所導致的經營成本周期性的不同;多年生牧草在產出上的周期性變化不僅會導致成本上發生變化,也會導致項目新增收入的變化和與收入相關的成本間接發生變化;設計合情合理的籌資方案,有利於保證項目中的每一個子項目順利執行;針對草地建設投資項目的特點,選擇適用的財務評價報表和財務評價指標才能更科學地測算草地建設項目的財務效益。But by far neither well - grounded explanations nor rationalization proposals were put forward. whereas as early as the beginning of last century, western scholars had noticed the phenomenon in credit market that borrowers couldn ’ t get loans at current interest rate even though they were willing to pay the rate. this phenomenon was defined as “ credit rationing ”, and was gotten explanations from aspects of availability of credit, factors of risks and interest rate, implicit credit contract, imperfect information, implementation of credit contract and legal system
另一方面,早在上個世紀初,西方學者就注意到了信貸市場中這種借款人願意支付現行利率,卻不能按照這種利率獲得貸款的現象,將其定義為「信貸配給」 ( creditrationing ) ,並從信用可獲性、風險與利率因素、隱含性信貸合約、不完全信息、信貸合同的執行和法律制度等角度進行了解釋,但這些主要以完善市場經濟為研究對象的理論僅一定程度上適合中國農村,轉型時期的中國農村信貸配給現象還需要結合其特殊的經濟、金融情況進行解釋。分享友人