收入認定法 的英文怎麼說

中文拼音 [shōurèndìng]
收入認定法 英文
revenue recognition methods
  • : Ⅰ動詞1 (把攤開的或分散的事物聚集、合攏) put away; take in 2 (收取) collect 3 (收割) harvest...
  • : Ⅰ動詞1 (進來或進去) enter 2 (參加) join; be admitted into; become a member of 3 (合乎) conf...
  • : 動詞1 (認識; 分辨) recognize; know; make out; identify 2 (建立關系) enter into a certain rela...
  • : Ⅰ形容詞1 (平靜; 穩定) calm; stable 2 (已經確定的; 不改變的) fixed; settled; established Ⅱ動詞...
  • : Ⅰ名詞1 (由國家制定或認可的行為規則的總稱) law 2 (方法; 方式) way; method; mode; means 3 (標...
  • 收入 : 1 (收進來的錢) income; revenue; receipts; gainings; earning; gross; proceeds; takings 2 (收進...
  • 認定 : 1 (確定地認為) firmly believe; affirm; identify with ; maintain; hold 2 (決心要; 很想要) set ...
  1. Abstract : events contributing to the establishment of statistics the science of data and its chemical branch are epitomized. as the new chemical branch named chemometrics or chemstatistics has been disputed in the circles of chemistry for a long time, reasons for adopting chemstatistics are given, which is defined as the science of gathering or generating, describing, summarizing and interpreting the data concerned to acquire new chemical knowledge or information. the fact that many traditional statistical methods, such as significance tests, analysis of variance, regression and correlation, and some others not usually considered statistical, such as model building, monte carlo method, fourier transformation, artificial nerval networks and pattern recognition, each contains one or more of the five connotations of statistics is expounded. the regular pattern that a chemstatistician grows up is approached. the urgent task is to include chemstatistics in the undergraduate or graduate curriculum of chemistry specialty. the goal of the project is to nurture chemists who know statistics

    文摘:本文追溯了統計學發展、建立中的大事,陳述了它的義及其化學分支發展、建立的梗概;鑒于化學界對該新興化學分支學科的名稱長期存在爭議,提出了以化學統計學而不以化學計量學為該學科名稱的理由,把化學統計學義為一個研究有關數據的集或產生、描述、分析、綜合和解釋,以獲得新化學知識或信息的學科;闡明了許多公屬于統計學的方,如顯著性檢驗、方差分析、回歸和相關,以及一些尚未屬于統計學的方,如模型建立、蒙特卡羅方、傅立葉變換和人工神經網路,都含有統計學5個內涵中的一個或多個;探討了化學統計學家成長的模式,為當務之急是把化學統計學納化學專業的教學計劃,以培養懂統計學的化學家。
  2. It ' s reflected in four aspects : teaching target, teaching resources, teaching tactics and teaching assessment. the determination of teaching contents is the emphasis, and the teaching contents is determined by teaching target ; the collection of material ( teaching resources ) is the difficulty - compose a script after making a careful study of the teaching material, then collect the material according to the script ; teaching tactics are embodied by the determination of information form and by the way in which the contents accord with the form so as to get the best result in teaching ; making teaching assessment guarantees the quality of the software. in the early making period, the original model method of system engineering is adopted to produce small experimental courseware and a further revision and improvement are made in consultation with some experts. also an agreement on the demand of the software system is reached. in the later making period, the software is appraised by experts from its stability, serviceability reasonableness of construction, and the scientific nature of contents, then it is put into use as an experiment. finally those who use it are required to fill the teaching feedback table

    教學設計理論是靈魂,它貫穿于整個軟體編制過程,從四個方面來體現:教學目標、教學資源、教學策略、教學評價。教學內容的確是重點,根據教學目標來確教學內容;素材的集(教學資源)是難點,在鉆研教材的基礎上撰寫腳本,根據腳本去集素材;教學策略體現在信息形式的確,以及如何使內容與形式協調一致,達到教學最優化的效果;而進行教學評價是本軟體質量的保證,在軟體的製作的初期,採用系統工程論的原型模型,開發出實驗性小課件,在徵求專家的意見的基礎上進一步修改、完善、確軟體系統的需求併到達一致的理解,在軟體製作的後期,再請專家從軟體的穩性、可操作性、結構的合理性、內容的科學性等方面進行鑒,最後將軟體作實驗性投使用,再讓實驗對象填寫教學反饋信息表。
  3. In any situation whatsoever and wheresoever occurring and whether existing or anticipated before commencement of or during the voyage, which in the judgment of the carrier or the master is likely to give rise to risk of capture, seizure, detention, damage, delay or disadvantage to or loss of the ship or any part of her cargo, or to make it unsafe, imprudent, or unlawful for any reason to commence or proceed on or continue the voyage or to enter or discharge the goods at the port of discharge, or to give rise to delay or difficulty in arriving, discharging at or leaving the port of discharge or the usual or agreed place of discharge in such port, the carrier may before loading or before the commencement of the voyage, require the shipper or other person entitled thereto to take delivery of the goods at port of shipment and upon failure to do so, may warehouse the goods at the risk and expense of the goods ; or the carrier or the master, whether or not proceeding toward or entering or attempting to enter the port of discharge or reaching or attempting to reach the usual place of discharge therein or attempting to discharge the goods there, may discharge the goods into depot, lazaretto, craft, or other place ; or the ship may proceed or return, directly or indirectly, to or stop at any port or place whatsoever as the master or the carrier may consider safe or advisable under the circumstances, and discharge the goods, or any part thereof, at any such port or place ; or the carrier or the master may retain the cargo on board until the return trip or until such time as the carrier or the master thinks advisable and discharge the goods at any place whatsoever as herein provided ; or the carrier or the master may discharge and forward the goods by any means, rail, water, land, or air at the risk and expense of the goods

    四、不論任何地方任何情況,不論是在開航前或航程中存在或預料到的,只要承運人或船長為可能有導致捕獲、扣押、沒、損害、延誤或對船舶或其貨物不利或產生滅失,或致使起航或續航或進港或在卸貨港卸貨不安全、不適當、或非,或致使延誤或難于抵達、卸載或離開卸貨港或該港通常或約的卸貨地,承運人可在裝貨或開航前要求發貨人或與貨物權利有關的其他人在裝貨港口提回貨物,如要求不果,可倉儲貨物,風險和費用算在貨主頭上;承運人或船長,不論是續航至或進或企圖進卸貨港,或抵達或企圖抵達港口通常的卸貨地,或企圖在此卸貨,也可將貨物卸在倉庫、檢疫站、駁船,或其他地方;船舶也可續航或回航,直接或間接地,抵達或停留在船長或承運人在此情況為安全或適當的任何港口或地點,全部或部分將貨物卸在此港口或地點;承運人或船長也可將貨物留在船上,直到回航或直到承運人或船長為適當時將貨物卸到本合同所規的任何地方;承運人或船長也可卸貨並將貨物用任何交通工具,經鐵路、水路、陸路、或空運轉運貨物,風險和費用算在貨主頭上。
  4. Based on the effective competition theory, the writer agrees in denying the scale standard and tolerating the mixed combnition, through defining the relevant market, examining the market share and the market concentration degree and on the basis of considering market ' s entering factors, such as the obstacle the bankrupt, the economic benefits and the international competitiveness, etc, then absorbing the rational factors in the rational principle, the social public interests

    基於有效競爭理論,筆者贊同在踴準上,否賬標準,容忍非橫向合併,通腑相關市場,審查市場份額和市場集中度,再在考慮市場進障礙、瞰、經濟效益、國際竟爭力等因素的基礎上,吸合理原則、社會公益原則和卯原則中的合理因素,綜合分析企業合併行為在反壟斷上的合性。
  5. In the author ' s view, individuals should undertake part of the social securing cost. meanwhile, the author also puts forward some useful means to help find the optimism investment portfolio finally, the essay brings up a series of proposal which are useful to the operation of social securing fund based on the correlated theories and foreign countries " experience in the operation of the social securing fund

    其次,在遵循公平與效率原則下,運用線性回歸模型預測我國社會保障基金的需求量與供給量,並與基金實際進行比較,結合我國養老保險、醫療保險現採用的「統賬結合」部分積累基金籌集模式,為個人應該承擔一比例的社會保障費用,並且通過資產組合理論為尋找最佳投資組合提供方
  6. Notwithstanding condition 5. 4, unless and until the bank receives any instructions to the contrary, the bank shall be authorised to present to the extent that the bank has actual notice thereof for payment all securities which are called, redeemed or retired or otherwise become payable and all coupons and other income items held by it for the account of the customer which call for payment upon presentation and shall hold such cash as is received by it upon such payment for the account of the customer ; hold for the account of the customer hereunder all stock dividends, rights and similar securities issued with respect to any securities held by it hereunder ; exchange interim receipts or temporary securities for definitive securities and hold such definitive securities for the account of the customer ; and deduct or withhold any sum on account of any tax required, or which in its view is required to be deducted or withheld or for which it is in its view, liable or accountable, by law or practice of any relevant revenue authority of any jurisdiction

    盡管有第5 . 4 a條之規,除非及直至本行到任何相反之指示,本行將被授權i只限於本行有實際通知之范圍內把所有被催交贖回或回或其他成為應支付之證券及所有息票及由本行代客戶之賬戶而持有並在出示時成為應付的其他項目出示以取得付款,及在取得該付款後代客戶之賬戶持有該些現金ii在此等條件下代客戶之賬戶持有一切就本行在此等條件下所持有的任何證券而發行之股票股息優惠股權證及類似證券iii以中期據或臨時證券兌換正式證券及為客戶之賬戶持有該正式證券及iv扣減或預扣任何稅務規之款項或本行為須扣減或預扣之款項或本行為根據任何司管轄權區之任何有關稅務機構之律或慣例須支付或負責之款項。
  7. From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered

    第一章運用產權理論對國企產權多元化改革進行經濟學分析;第二章至第五章主要圍繞國有產權的界問題、評估問題、價問題、承接方的資金來源問題、轉讓的處置運用問題分別進行闡述,指出了當前國企產權多元化過程中存在著國有產權界不統一、評估不規范、價機制不完善、處置運用相對混亂等諸多問題,並提出新的解決思路:肯國有產權界「長沙模式」的積極探索意義,提出量化職工創造剩餘價值的「國有資產平均增長率」和「平均市場勞動成本」 ;將「益現值」概念運用到對應賬款、產成品、無形資產等資產評估之中;應從完善資產評估方、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權價不公問題;就人力資本出資的擔保問題提出實際債務承擔額(比例)應小於名義出資額(比例)的新思路,並為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。
  8. This article has been divided into five chapters, the contents of five chapters respectively are : the contents of the first chapter are about pollution compensation that oil leakage of the ships lead to in " maritime law " ; the contents of the second chapter are about delay delivery of the goods in " maritime law " ; the contents of the third chapter are about the cargo lien that the marine carriers have in " maritime law " ; the contents of the fourth chapter are about the rights that the shippers can change and terminate the contract unilaterally in " maritime law " ; the contents of the fifth chapter are about the limitation of liability for maritime claims system in " maritime law ". the contents of each chapter of this article are about a flaw of " maritime law ". as a result of the limit of article length and the limit of author ability, it is impossible to analyze the article of " maritime law " gradually, the article is only about five quite important flaws of " maritime law " to form five chapters, then we will introduce them gradually

    但是,隨著我國加wto ,國際貿易和海上運輸迅速的發展, 《海商》在實施中暴露出很多不足。因此,有必要遵循科學性、適時性和制統一性等立的基本原則,對《海商》及時進行修改。筆者為,應當真總結《海商》成功的經驗和失敗的教訓,從目前和今後一個時期海上和與海相通的內陸水域的運輸和經濟貿易的現實和發展對律的需要出發,參照和借鑒其他民商立、國際海事條約、民間規則和合同格式,以及國外先進的立例,吸海商理論研究成果,並考慮國際海事立的發展趨勢,在船舶油污損害賠償的規,遲延交付的規,海上貨物留置權的規,托運人變更解除合同權利的規,海事賠償責任限制制度的規等幾個方面修改現行《海商》 。
  9. Use of time sequence method to predict the future growth trend of the fixed network telecom industry revenue ; contrasting the fixed telephone development of town and village, adopting logistic growth curve econometrics method to analyze three development stages of chinese village fixed telephone market ; draw a conclusion that the chinese village fixed telephone has a huge development potential ; and predict the development trend of village fixed network telecom in several years ; adopting logistic growth curve method to calculate and analyze internet business growth stage ; while studying internet development potential, we draw a conclusion that internet business also have a good growth foreground, and give a quantitative predict of internet industry development

    運用時間序列外推預測未來固網電信業增長趨勢;通過城鎮與農村固電話發展對比,採用logistic成長曲線計量經濟方分析了中國農村固電話市場發展的三個階段,為中國農村固電話處于高速發展的中期,具很大的發展潛力,並量預測出未來中國農村固話發展趨勢;在研究網際網路及寬帶接業務發展潛力時,同樣採用logistic成長曲線計量方,分析了網際網路業務成長階段,得出網際網路業務尤其是寬帶業務具有很好的增長前景的結論,並量預測出未來網際網路業務、寬帶業務的增長趨勢。
  10. In this thesis, after analyzing corporate capital, corporate capital system, the advantage and disadvantage of three kinds of corporate systems, the author used methods such as “ the law of barrel ”, “ cost - benefit ”, mathematics equation and so on with innovation to analyze three principles of corporate capital ( confirming, maintaining and unchanging ) and the applying effects of three corporate capital systems in different social environments. it is found that statutory capital system is favorable to increase the cost of setting up and running a company, to prevent some one with bad intention from corporate economical deception and upsetting the social economic order. but with the completion of the relevant social systems, the cost of corporate economical deception is increased ; the events of corporate economical deception and the destruction influence can be lowered down

    本文在分析公司資本、公司資本制度內涵及三種資本制度優缺點的前提下,創新地運用經濟學的「木桶原則」 、 「成本?效益」和數學方程式等方,分析公司資本的確、維持、不變三原則和三種資本制度對不同社會環境的適用效果后,資本制有利提高設立、運營公司的成本,阻止一部分惡意人員利用公司進行經濟詐欺,擾亂社會經濟秩序,但隨著相關社會制度體系的完善,相關制度體系提高了惡意人員利用公司經濟詐欺的成本,減少了經濟詐欺的行為與損害後果,這時,資本制度保持原有設立、運營公司的高門檻就顯得不合理,其阻礙社會資本進公司發展的副作用就突出了;而折衷、授權資本制對公司設立、運營的成本依次降低,更有利於公司吸社會資本發揮經濟推動作用。
  11. " the introduction of a gst is a viable option for hong kong. this would secure the long - term sustainability of our revenue base and our capacity to meet public expenditure needs

    由於商品及服務稅可以確保我們的基礎持續穩,及有能力應付公共開支的需求,因此我們為這是一個可行的做
  12. Issuing to village the policy subsidying the small sum in interest an agricultural loan a valid path for always is academic circles with poor population in generally accepted the village of solution in government in all levels, promoting village developping, from current see theoretically, the small sum of the certain scope inside subsidying the interest lends money of issue, will promote the agriculture and the development of the village, increase poor and homely income in village level, but the small sum subsidying the loan of interest is can increase the income level of the peasant household, lend money a problem for increasing accepting together native average in circumstance increasing accepting sum comparing, result how, this is this text wanting resolving, this text pass to the inquisition of the loan peasant household, in collecting large quantity one hand material of foundation, is all each county downtown to is investigated the data proceeded to gather, statisticsing the contrast circumstance that loan an income change the circumstance and increase with native average the sum, the loan sum that will be investigated the peasant household, invest the realm proceeded the contrast, and borrow funds with the region not door of that year income increment the sum proceeded the comparison. use the different from lengthways the method research that compare investment in fixed amount realm, different loan sum, not the environmental loan in area in county door increases to accept sum and its correlations. come to explain the public finance subsidy the small sum in interest an agricultural loan an influence for to peasant household income, analyzing the small sum in policy an agricultural loan an influence for to increasing accepting the factor, discussing the policy stick the small sum in interest an agricultural loan a shortage for of policy blemish and managing top, combining domestic and international policy of now of combination an agricultural loan a policy for of policy with managing way, to small sum in policy in our country an agricultural loan style establishment and manage the mode put forward a little bit personal views, the writer thinks that develop the policy an agricultural loan a root for of a farming using is a financial environment of village to push forward financial system in village reform to reform with political setup, improve village finance serve, create a competition, norm, subsidying the interest the loan the solution limitedly not farmer of letter funds need problem

    向農村發放政策性貼息小額支農貸款一直是學術界和各級政府比較公的解決農村貧困人口,促進農村發展的有效途徑,從現有的理論上看,一范圍內的小額貼息貸款的發放,會促進農業和農村的發展,提高農村貧困家庭的水平,而小額貼息貸款是不是能夠提高農戶的水平,貸款戶的增情況同當地的平均增額比較,效果怎樣,這是本文所要解決的問題,本文通過對貸款農戶的調查,在集大量第一手材料的基礎上,將各縣市區所有被調查數據進行了匯總,統計出貸款戶變化情況以及與當地的平均增長額的對比情況,將被調查農戶的貸款額,投資領域進行了對比,並與當地非借款戶的當年增加額進行了比較。用量比較和縱向比較的方研究不同投資領域、不同貸款額、不縣域環境的貸款戶增額及其相互關系。來說明財政貼息小額支農貸款對農戶的影響,分析政策性小額支農貸款對增的影響因素,論述政策性貼息小額支農貸款的政策性缺陷及管理上的不足,並結合當今國內外政策性支農貸款的政策和管理方式,對我國政策性小額支農貸款的政策制及管理模式提出了個人的一些見解,筆者為發揮政策支農貸款的支農作用的根本是推進農村金融體制改革和政治體制改革,改善農村金融服務,創造一個競爭、規范的農村金融環境,有限的貼息貸款解決不了農民的信貸資金需求問題。
  13. In the 1st chapter, we introduce the significance of the title, and the status quo of macro tax regulation and control since reform and opening up, and then look back to the tax reforms and tax and expending policies which our country has put in force, ultimately we give the motive and the content of this paper

    五、對財政政策在經濟周期中的作用進行計量檢驗。通過估計模型並計算得到我國稅的自動穩功能的大小,以及我國財政態勢。利用上述方,估計模型並計算得到我國各個稅種的自動穩器作用的大小,結論為我國的增值稅自動穩功能最強。
  14. Regarding the question of setting a poverty line, to the best of my knowledge, neither the academic circle nor the international community has reached any consensus on the definition of poverty

    關于設立貧窮線的問題,我知道學術界及國際有不同的看,有人為應採用相對貧窮的義,亦有建議以整體分佈作界
  15. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計準則與企業環境的相互關系為出發點,介紹企業合併準則的國際發展動態,針對我國的現實經濟環境和會計環境,對我國企業合併會計準則的制訂從以下幾個方面提出建議:明確共同控制下的企業合併會計處理方;購買和權益集合的選擇;購生效日的確;購買成本和相關費用的確和計量;如何確的可辨資產和負債及其公允價值;少數股權的價值確;商譽的處理,建議區分商譽和無形資產;信息披露的要求。
  16. The matching principle governs the recording and reporting of expenses, which goes hand in hand with the revenue principle to govern income recognition in accounting

    配比原則規費用的記錄和列報方,這一原則與原則一起規會計中的利潤確
  17. This research project, based on the existing problems in mathematics curriculum evaluation and the conceptions of mathematics curriculum as the guideline, systematically analyzes the basic characteristics of the developmental evaluation, i. e. multi - dimensional, formative, developmental, understanding and inspiring. drawing on the modern mathematics conceptions, multi - intelligence theory and theories of constructivism, this project systemically illustrated the connotation of the developmental evaluation : the key of evaluation is for application ; the goal is multi - dimensional ; the process is context - dependent ; the outcome is to promote the development. in view of the conceptions of developmental evaluation ( i. e. human - centered whole evaluation ; quality - focused overall evaluation ; participation - stressed autonomous evaluation ; future - faced evaluation ; guiding evaluation and inspiring evaluation ), the components of the developmental evaluation model in the new mathematics curriculum is analyzed in details in this project ( i. e. goal system, subject system and object system ) and the core structure of the developmental evaluation is established ( i. e. evaluation indicator system model )

    本課題研究以數學課程評價的現存問題為著手點,以數學課程理念為目標指向,系統分析了數學新課程發展性評價的多元性、形成性、發展性、理解性、激勵性等基本特徵;以現代數學觀、多元智力理論、建構主義理論以及成功智力理論為理論背景,系統闡述了數學新課程發展性評價之意蘊?評價核心聚焦應用,評價目標指向多元,評價過程依存情境,評價結果歸依發展;以數學新課程發展性評價理念,即以人為本的全體性評價、注重素質的全面性評價、注重參與的自主性評價、促進完善的引導性評價、不斷進取的激勵性評價、面向未來的期望性評價為航標,深剖析了數學新課程發展性評價模式的構成成分,即目標系統、主體系統和客體系統,由此構建發展性評價模式的核心圖式?評價指標體系的模式:以數學新課程發展性評價過程為參照,尋求並創設評價準則的設計技術,評價權重的構造技術,評價信息的集技術,評價結果的分析與處理技術;以數學新課程評價系統內蘊的一般識論、發生識論與發展識論指導評價方,詳細探討了檔案袋、表現性評價、自我評價與同伴評相結合的方、蘇格拉底式研討評和測驗在評價中的應用。
  18. The paper aims to a better knowledge of beauty parlor workers of their service, and an effective management and sale of their service products. this study is done by way of personal visits and questionnaires, personal experiences and observation, mathematical statistics and contrastive analysis. based on the analysis of the status quo and market surroundings of beauty parlors in our country, this paper puts forward a new idea of beauty parlor service and sales, then - analyzes - the formation and characteristics of beauty parlor service products and the building factors of beauty parlor sales system, and finally focuses on the sales strategies of visible, skillful and normal service for the aim of the enhancement of sales ability and competence of the beauty parlors of our country

    為了使美容院從業者對其所提供的服務產品有一個正確的識,從而有效地經營、銷售和管理好服務產品,本研究通過實地訪問與問卷調查、親身體驗與觀察,藉助各種渠道廣泛集相關資料,運用數理統計、對比分析、系統等方,從目前我國美容院的營銷現狀分析、美容院的市場營銷環境分析手,提出了美容院服務產品及服務營銷的概念,分析了美容院服務產品的構成與特徵以及美容院服務營銷系統的構建要素,擬了美容院服務產品營銷策略的構建系統,重點論述了美容院服務有形化、技巧化、關系化和規范化等營銷策略,旨在對提升我國美容院的營銷能力尤其是對其服務產品的營銷能力、對提高我國美容院的整體競爭水平等產生一的實際指導作用。
  19. A host of specialists foreign and domestic, over many years have identified the wool marketing system, rather than production or demand factors, as constraints on herders incomes and management methods

    專家組國內外專家多年以前就羊毛的營銷體系,而不是生產或者需求,是牧民和管理方的障礙。
  20. This article is based on the theories of enterprise income tax and accounting, from supervising and controlling tax source, drawing experiences from the west countries who have the better mechanism of how to supervise and control the tax, joining together the native supervising and controlling, after analyzing how to afnrm and calculate the income sum, how to supervise and control, put forward the method of how to supervise and control the income sum which should be taxed. from estimating the business enterprise income should be taxed, analyze the method of supervising and controling enterprise income before taxing, established and analyzed the model of income predicting, and tested the reliabilities

    本文以企業所得稅和財務會計理論為基礎,從完善稅源監控理論出發,借鑒西方發達國家現行相對比較完善的稅源監控手段,結合國內企業所得稅稅源監控情況,對企業所得稅稅源? ?應納稅所得額的、計算以及監測與控制進行分析,提出應納稅所得額監測指標和控制方。從企業所得稅預測的角度,分析了企業所得稅稅源監控預測的方,建立了預測的計量模型並進行了實證分析,檢驗了計量模型的可靠性。
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