得失所系的 的英文怎麼說
中文拼音 [deshīsuǒxìde]
得失所系的
英文
zero-sum-
The various colours significant of various degrees of vitality white, yellow, crimson, vermilion, cinnabar : their degrees of brilliancy : their magnitudes revealed up to and including the 7th : their positions : the waggoner s star : walsingham way : the chariot of david : the annular cinctures of saturn : the condensation of spiral nebulae into suns : the interdependent gyrations of double suns : the independent synchronous discoveries of galileo, simon marius, piazzi, le verrier, herschel, galle : the systematisations attempted by bode and kepler of cubes of distances and squares of times of revolution : the almost infinite compressibility of hirsute comets and their vast elliptical egressive and reentrant orbits from perihelion to aphelion : the sidereal origin of meteoric stones : the libyan floods on mars about the period of the birth of the younger astroscopist : the annual recurrence of meteoric showers about the period of the feast of s. lawrence martyr, 10 august : the monthly recurrence known as the new moon with the old moon in her arms : the posited influence of celestial on human bodies : the appearance of a star 1st magnitude of exceeding brilliancy dominating by night and day a new luminous sun generated by the collision and amalgamation in incandescence of two nonluminous exsuns about the period of the birth of william shakespeare over delta in the recumbent neversetting constellation of cassiopeia and of a star 2nd magnitude of similar origin but lesser brilliancy which had appeared in and disappeared from the constellation of the corona septentrionalis about the period of the birth of leopold bloom and of other stars of presumably similar origin which had effectively or presumably appeared in and disappeared from the constellation of andromeda about the period of the birth of stephen dedalus, and in and from the constellation of auriga some years after the birth and death of rudolph bloom, junior, and in and from other constellations some years before or after the birth or death of other persons : the attendant phenomena of eclipses, solar and lunar, from immersion to emersion, abatement of wind, transit of shadow, taciturnity of winged creatures, emergence of nocturnal or crepuscular animals, persistence of infernal light, obscurity of terrestrial waters, pallor of human beings
顯示出不同程度之生命力的繽紛色彩白淺黃深紅朱紅銀朱諸星之亮度一直包括到七等星以等級標志的諸星之大小諸星的位置御夫座沃爾辛厄姆路172大衛的戰車173土星光環螺旋星雲凝固后形成有衛星的恆星群兩重大陽相互依存的旋轉運動伽利略西蒙馬里烏斯174皮亞175勒威耶赫歇耳加勒176等人各自獨立地同時所做的發現波得和開普勒所嘗試的距離的立方與回轉次數的平方的體系化177多毛的眾彗星178那幾殆無限的被壓縮性,以及自近日點至遠日點那廣漠的遠心的重返大氣層的橢圓軌道隕石的恆星之起源年紀較輕的天體觀測者誕生的那個時期火星上所出現的「暗波」現象179每年在聖勞倫斯節殉教者,八月十日前後降落的隕石雨每月都發生的所謂「新月抱舊月」現象180關于天體對人體的影響的假定威廉莎士比亞出生的時期,在斜倚卻永不沒落的仙后座那三角形上端,一顆不分晝夜散發著極亮光彩的星辰一等星出現了181這是兩個無光死滅了的太陽因相撞並汞合為白熱體而形成的燦爛的新太陽大約在利奧波德布盧姆出生時,出現在七星花冠星座里而後又消失了的一顆同一起源亮度卻稍遜的星宿二等星182還有約於斯蒂芬迪達勒斯出生時,出現在仙女座中之後又消失,小魯道爾夫布盧姆出生與夭折數年後出現于御夫座后又消失,以及另外一些人出生或去世前前後後出現在許許多多其他星座中而又消失了的假定是同一起源的實際存在或假定存在的星斗183 。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。Furthermore, it analyzed the conflict in terms of the change of movable real right in the two systems and the effect of explanation and deploitation in terms of inscape of improper benefiting, scope of application and the effect of correcting the benefit imbalance which is caused by improper benefiting towards the system of non - reason of real right, and opened out the intrinsic relations between he system of non - reason of real right and the system of improper benefiting. the fourth part of the paper mainly analyzed our legislation pattern of real right alteration and the attitude towards non - reason of real right action in the field of civil law, and set forth the aim and existing obstacles in transplanting real right action and non - reason theory, and then pointed out, from the judge of theory, there are some factors of real right action in our exiting civil legislation and the biggest obstacle for transplanting the theory lies in the matter of cognition
關於物權行為無因性制度與不當得利制度的比較,主要分析了物權行為無因性在給付不當得利的構成要件、適用范圍等方面的解釋和開拓作用,以及不當得利制度對於物權行為無因性制度所引起的利益失衡的平衡作用,指出物權行為無因性與不當得利之間存在著某種內在聯系,在不承認物權行為無因性原則的立法例中,不當得利請求權處于輔助地位,在適用中多受限制;在以物權行為無因性原則為特徵的立法例中,不當得利制度在理論上具有圓通性,在實務上功能突出,成為救濟物權行為無因性所導致的利益失衡狀態的有效措施。Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即:其一,在確定農業稅上,計稅依據不科學、稅率偏高、相關法律規范缺失,無法平等保護農民的合法權益;其二,在農村稅收的徵收上,缺乏行之有效的法律監督和運行機制,尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三,稅費改革凸顯農民之間、農村之間的負擔不均,使納稅主體的權利義務失衡,有悖稅負均衡的法律原則;其四,由於稅收法定主義沒有得到有效貫徹,規制農民負擔反彈方面的法律法規缺位,致使農村稅費改革潛伏著農民負擔反彈的風險;其五,稅費改革影響基層組織的財政收支,進而影響鄉村公益事業建設及教育經費的籌措,引發稅外亂收費沉渣泛起,基層財政體製法治化勢在必行;其六,與稅費改革相關的配套法律措施巫待構建,主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題,力圖構築農村稅費改革的法律框架並提出相應對策。Around 40 ; the neutral curve obtained by the growth rates of the temperature fluctuation has a ringlike curve separated from the main branch of nachtsheim s calculation by velocity fluctuation at the lower grashof number side ; and its phase velocity is close to the maximum mean velocity where the critical layer of the eigenmode locates. the thermal fluctuation decays rapidly as the nondimensional frequency above 0. 4, so that it means that the coupling effect between instability wave generated by buoyancy fluctuation and velocity waves by invicid instability seems weak enough for their critical layers in the range of the nondimensional frequency
詳細研究了自然對流邊界層中最早失穩的浮力振型的功率譜波長波速與臨界層位置等基本特徵和它為主導其他振型尚未失穩時按線性理論得到的3種相互獨立振型的振幅分佈。系統地測量了它所對應的溫度和速度漲落的振幅增長規律和中性曲線,實驗結果表明,溫度漲落的中性曲線在低格拉斯霍夫grashof數But now when i began to be sick, and a leisurely view of the miseries of death came to place itself before me ; when my spirits began to sink under the burthen of a strong distemper, and nature was exhausted with the violence of the feaver ; conscience that had slept so long, begun to awake, and i began to reproach my self with my past life, in which i had so evidently, by uncommon wickedness, provok d the justice of god to lay me under uncommon strokes, and to deal with me in so vindictive a manner
地震該是大自然最可怕的景象了吧,而且,這往往使人想到冥冥中的那種神力,這種神力往往又與上帝或天意聯系在一起。可是,在最初的一陣恐懼過去之後,關于神力和上帝的印象也馬上隨之消失。我既不覺得有什麼上帝,也不認為有所謂上帝的審判,也沒有想到我目前可悲的處境是出於上帝的意旨,好像我一直生活得十分優裕舒適似的。Some amino acids and drugs imprinted spheres ( mipm ) were prepared via seeds swelling and suspension polymerization, suspension polymerization and emulsion polymerization. the physical and chemical properties of the polymers were analyzed by scanning electron microscope, thermogravimetric analyzer, electron spectrum and solid phase extraction ( microextraction ) technology. the imprinting and recognizing principle of mipm in water was studied through bi - templates imprinting method as well
分別採用種子溶脹懸浮聚合法、懸浮聚合法和乳液聚合法,在水相中體系制備得到了一系列氨基酸和藥物印跡的分子印跡聚合物微球( mipm ) ;採用掃描電鏡、熱失重分析、電子能譜分析、固相(微)萃取等技術對制備所得的mipm進行了分析和表徵;採用雙模板印跡的方法對水相中mipm的印跡和識別機理進行了探討。The extent of the common wealth should be limited and stipulated definitely, while the extent of the individual wealth should be enlarged to a certain degree. 2. the reversionary interest of marital property should be provided and the damages system should be set up
表現在:第一,我國婚後所得共同制中的夫妻共同財產范圍失之過寬,不利於保護個人財產所有權;第二,夫妻約定財產制難以適用,名存實亡;第三,缺乏對婚姻關系存續期間無形財產的保護等。Several materials with large coefficient of expansion were selected to make packaging components, and it was found that the packaging materials have good temperature sensitivity and compatibility with optical fibers. experimental accuracy and repetition of fbg temperature sensitivity and compensation were discussed. have selected several materials which has bigger coefficient of expansion to do packaging components, have made many temperature experiments, there have not flaws, such as aging, crackle, absciss layer, packaging materials have good temperature sensitivity and compatibility with optical fiber ; have designed the simple and practical packaging components, have performed a serials of experiments about accuracy and repetition of fbg wave - length, have obtained the first step conclusion ; have analyzed the result and made comparison between the result of different experiment, have summarized the best packaging effect and several rules to reduce mistskes
本文所做的主要工作包括以下幾個內容:一、選取了常見的熱膨脹系數大的材料製作封裝元件,經過多次一80到80反復測試,封裝元件沒有出現老化開裂、封裝裂紋、空洞、離層等缺陷,封裝材料具有良好的溫敏穩定性及復用性,與光纖相容性較好;二、對光纖光柵進行簡單、實用的封裝處理,就封裝效果的優劣性、波長測量的準確度、重復性和封裝時產生的波長損失等方面進行了一系列的實驗,得出了初步的結論;三、對溫敏和溫度補償式封裝的實驗數據進行了詳細的分析和對比,從數字上對溫變過程中光纖光柵中心波長的改變及溫變曲線進行了定量的分析,在大量實驗數據分析結果的基礎上,總結出哪種材料封裝效果更好,以及如何有效的減小實驗誤差。Present methods generally based on the statistics of earthquake damage, expert experiences, theory analysis and experimental researches have obvious advantages, disadvantages and certain scopes of application ; ( 2 ) different prediction methods should be adopted against different building conditions, sites, intensity and experiences etc to predict earthquake damage of buildings for prospective accuracy, dependability and availability ; ( 3 ) earthquake damage matrix, which is the foundation of earthquake damage prediction, of 7 kinds of building in the urban areas of zhangzhou city under intensity 6 to 9 has been set up. the damage conditions of different buildings under different intensity are as followings : all kinds of structures are basically intact under intensity 6 ; the reinforced concrete structures are basically intact under intensity 7, but other kinds of structures are destroyed slightly ; the reinforced concrete structures are still basically intact while other kinds of structures are destroyed intermediately under intensity 8 ; the reinforced concrete structures are destroyed slightly, single - story factories and open houses are destroyed intermediately and other kinds of structures are destroyed seriously under intensity 9 ; ( 4 ) the results of earthquake damage predicting of buildings embody the damage when earthquake happens in the future. thus, further identifications and reinforcements should be considered to buildings that will be destroyed intermediately or more under the earthquake with 10 % exceeding probability in future 50 years ; ( 5 ) the direct economic losses caused by damage of buildings resting with the area, structural type, intensity and damage of all kinds of buildings are the main part of the losses of the city in an earthquake ; ( 6 ) the direct economic losses increased progressively toward high intensity by 2 or 3 times
基於上述研究,得出的主要結論有:建築物震害預測是一個模糊的、系統的、復雜的問題,現有的方法很多一般都是以震害統計規律、專家經驗、理論分析和試驗研究為依據,有其自身的優缺點和一定的適用范圍;應針對不同的建築物條件、場地條件、地震強度和已有經驗等,採用不同的預測方法進行建築物震害預測,以使預測結果達到預期的精確性、可靠性和可操作性;建立了漳州市區7類建築物在6度9度地震作用下的震害矩陣,成為指導抗震防災的重要依據,各類結構的震害情況表現為: 6度地震作用下各類建築物基本完好; 7度地震作用下除鋼筋混凝土結構基本完好外其餘以建築輕微破壞為主; 8度地震作用下鋼筋混凝土結構仍以基本完好為主而其餘建築以中等破壞為主; 9度地震作用下鋼筋混凝土結構以輕微破壞為主,單層工業廠房和空曠房屋以中等破壞為主,其餘建築以嚴重破壞為主;建築物的震害預測結果體現了未來地震來臨時的震害程度,在編制漳州市區抗震防災規劃時,對于遭遇50年超越概率10的地震影響發生中等以上破壞的建築物應考慮進行抗震鑒定和加固;由建築物的破壞所造成的直接經濟損失是城市地震經濟損失的主要部分,重慶大學碩士學位論文中文摘要其主要與建築物總面積、結構類型、地震烈度和各類建築物的震害程度有關;不同烈度造成的直接經濟損失按2一3倍向高烈度方向遞增,漳州市區直接經濟損失由6度至9度的比例關系為1 : 2 . 8 : 8 . 6 : 22 . 8 ;遭遇基本地震設防烈度( 7度)時,漳州市區直接經濟損失約4 . 5億元,無家可歸人員約40000人,且以磚木結構和多層磚混結構的震害損失最大;地震造成的人員傷亡主要與建築物倒塌及嚴重破壞的程度和總面積以及震時的建築物室內人數密切相關,地震時無家可歸人員主要與住宅倒塌、嚴重破壞及中等破壞的程度和總面積以及城市人均居住面積密切相關。A lot of papers about the report of probabilistic risk assessment of daya bay npp and system manuals has been read by the author and let as the basis. in this paper, based on the reliability analysis methods of failure mode and effect analysis and failure tree analysis, according to the result of event tree analysis of probabilistic risk assessment report of daya bay npp, the top events of the fault trees of reactor protection system and the success criteria were established. by using risk - spectrum procedure, the unavailability and the minimal cut - sets ( mcs ) of the fault trees were obtained
本文在閱讀了大量的大亞灣核電站pra報告和各種系統手冊等資料的基礎上,採用fmea (故障模式和影響分析)和fta (故障樹分析)可靠性分析方法,依據大亞灣核電站pra事件樹分析的結果,建立了以緊急停堆失效和專設安全設施驅動失效為頂事件的故障樹,利用risk - spectrum程序,對所建的故障樹進行定量分析,計算,得到系統故障樹的失效概率和最小割集,從而為大亞灣核電站可視化風險分析軟體提供數據支持。The result is that the one - photon detuning will be limited for obtaining the expected nonlinear optical effects in the system based on perturbed eit
結果表明,在具有微擾的eit系統中,為了獲得所期望的光學相千效應,單光子失諧量的取值范圍受到明顯的限制。The fact reveals the flaw of thoughts of legalists, which is only suited for the tumultuous times, and not suited for peaceful world
之所以出現前後差別,這是與法家刑事政策思想本身的得失相聯系的。法家刑事政策只適用於亂世,不適用於治平之世。For shutters, the results show : 1 ) according to the formula p =, the theoretical value of is calculated by the effective velocity of the flow, and its engineering value is calculated by the arriving velocity of the flow, the relationship between the theoretical value of and its engineering value is 2 ) the smaller value of declining angle will result in the smaller pressure loss and smaller outlet velocities. as a result, the declining angle of 30 擄 or less is recommended in some places which need small wind velocity, such as broadcasting studio and library, and the declining angle of 45 擄 or less is recommended in places which need big wind velocity, such as cinema and office ; 3 ) the larger value of ratio between the wide of the shutter b and the space between two boards h ( b / h ) will result in the larger pressure loss and smaller outlet velocities. the range of b / h from 0. 8 to 2. 0 and the optimum value 1. 2 is recommended ; 4 ) the range of b from 10 mm to 50 nun and the optimum value 40 mm is recommended ; 5 ) the proper thickness of the boards 8 of the shutters is 1. 5 mm ; 6 ) cuneiform boards should replace the rectangle inlet boards of the shutters in order to obtain better ventilation
數值模擬採用fluent軟體,計算結果用excel進行處理,通過對大量數值工況進行數值模擬計算,結果表明:對于單側百葉風口,計算表明: 1 )對于公式p = ( ~ 2 ) 2 ,的理論計算值中定義為流體流經百葉風口內部時的速度,即有效速度,而工程上常使用流體的來流速度來計算,計算表明,的理論計算值與工程應用值的關系為( _ (理論) ) ( _ (工程) ) = 0 . 813 ; 2 )當來流速度一定時,擋板傾斜角度越小,壓力損失越小、出口速度越小;因此在要求進口風速比較小的場所,如播音室、圖書館等,宜採用擋板角度30的百葉風口;在要求進口風速比較大的場所,如電影院、辦公室等,百葉擋板的角度應選45 ; 3 )當來流速度一定時,百葉擋板的擋板寬度b與擋板間距h的比值b h越大,壓力損失越大,出口速度越小,計算表明,鑒于壓力損失、出口風速、板間形成渦流區的大小,百葉擋板的b h值取0 . 8到2 . 0之間, b h = 1 . 2為最佳值; 4 )當來流速度一定時,在計算的條件下,當百葉擋板寬度b = 40mm時,百葉擋板的阻力系數最小,考慮到渦流區等的影響,建議選用10mm b 50mm的百葉擋板;西安建築科技大學碩士學位論文5 )百葉擋板的厚度取為1 . sinln為好; 6 )百葉擋板的入口側可選用具有傾斜度的楔形擋板來代替矩形擋板,利用其較好的導流作用,可得到更好的出流效果。Based on the profound study of the method which is used to estimate the outage costs abroad, the thesis amends the estimation method which makes the estimation more reasonable with the practical situation in our country. under a certain calculation circumstance, the thesis adopts two different costs models to calculate a example ' s outage costs which illuminate that adopting the two models to estimate outage costs is feasible
在一定計算條件下,分別採用兩種不同的費用模型,對一算例求系統的停電損失,所得結果相近,說明利用這兩種模型估算系統停電損失是可行的正確的,然後對它們進行了比較,並提出一種使停電損失的估算具有通用性的新思想。On the other hand, it appears that a simple majority decision would be required for the company to take enforcement action against contract counterparties ( including a distributor ) although, in all likelihood, such a course of action would only be conceivable when the relationship between the company and the delinquent shareholder has irretrievably broken down
而另一方面,似乎公司要對合同對方(包括經銷商)採取強制措施還需要獲得過半數的決定,盡管在所有可能的情況下,該等行為只有在公司和失職股東的關系無可挽回地破裂的情況下才會考慮。As a summing - up, we can analyze these views in thr ee aspects. in form, these views consist of students " opinion, belief, faith and ideal for choosing jobs, shown in various ways ; in content, the views have r eflected the subjects " fundamental position, needs, interests, as well as the sub jective features in realizing the interests, the necessary abilities and activities. they are also the mental system of goals, which exists centering on what to believe, what to pursue and what to realize ; in function, the views work as a criterion in students " mind for judgment, to decide the quality of the professi on and the value of the careers chosen
概括而言,可以從三個層面加以把握:從其形式來看,大學生擇業觀是由大學生對自己選擇職業的看法、信念、信仰、理想等所構成,思想形式是多種多樣的;從其內容來講,大學生擇業觀反映了大學生作為主體在擇業過程中的根本地位、需要、利益,及實現自己利益和需要的能力、活動方式等方面的主觀特徵,是以「信什麼、要什麼、堅持追求和實現什麼」的方式存在的人的精神目標系統;從其功能來看,大學生擇業觀起著評價標準的作用,是大學生心目中用於衡量職業好壞、權衡擇業得失的天平和尺子。A relating mechanism based on induction - motor has been introduced. based on two model system, a series of simulation has been carried out. from simulation result, the characteristic of transient voltage stability with the application of fcl may be concluded
基於感應電動機的動態模型,對系統暫態電壓失去穩定的機理進行了分析,提出了應用故障限流器可能有助於維持系統暫態電壓穩定的論點,進而通過對兩個模型系統所做的模擬實驗印證了相關機理,並得出限流器對于維持系統暫態電壓穩定的意義和作用特點。Thirdly, the paper analyzes the reasons of un - balance of demand and supply from the aspect of quality and construction, and argues that the situation of demand and supply is characterized by total surplus and structural deficiency. t he large scale of population and the high rate of labor participation lead to that the total supply surpass the demand. the capital structure, the improving technology and capital - dominance industrialization way result in the deficient demand, so they become the key reasons of unbalance situation
再次,從總量和結構兩方面分析我國勞動力供求失衡的原因和影響因素,認為我國勞動力供求態勢的特徵是總量過剩與結構性短缺並存;從供給角度看,人口規模過大以及勞動參與率高是勞動力供給總量大於需求的主要原因:從需求角度看,資本構成、技術進步和資本深化的工業化方式是勞動力需求不足進而造成供求失衡的關鍵原因;改革前,我國勞動力就業結構轉移嚴重滯后,這與我國經濟發展戰略有密切聯系;改革后,產業結構調整使就業結構偏差得到一定的矯正,勞動力供求結構失衡的矛盾有所緩和。" foreign enterprises " mean foreign companies, enterprises and other economic organizations which have establishments or places in china and engage in production or business operations, and which, though without establishments or places in china, have income from sources within china. the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment. any foreign enterprise which has no establishment or place in china but derives profit, interest, rental, royalty and other income from sources in china, or though it has an establishment or a place in china, the said income is not effectively connected with such establishment or place, shall pay an income tax of ten percent on such income
外國企業所得稅包括兩種情況:一類是指在中國境內設立機構、場所,從事生產、經營的外國公司、企業和其他經濟組織,就其取得的來源於中國境內的經營所得和與機構場所有實際聯系的其他所得按收入減除成本、費用及損失后的余額,即應納稅所得額徵收33 %的企業所得稅;另一類是指在中國境內沒有設立機構、場所的外國公司、企業和其他經濟組織,就其來源於中國境內的利潤、利息、租金、特許權使用費和其他所得,或雖設有機構、場所,但上述所得與其機構、場所沒有實際聯系的,就全部所得不扣減費用徵收10 %的預提所得稅。分享友人