In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration ...In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.展开更多
Zhao Cui-ying, researcher, female, born in 1940, doctoral supervisor, is an instructor at the research studio of Shanghai famous and senior Chinese medical practitioners＇ academic experience, used to enjoy the specia...Zhao Cui-ying, researcher, female, born in 1940, doctoral supervisor, is an instructor at the research studio of Shanghai famous and senior Chinese medical practitioners＇ academic experience, used to enjoy the special allowance of State Council. She graduated in 1964 from the Department of Medicine, Shanghai Second Medical University, and at the same year came to work in Shanghai Research Institute of Acupuncture and Meridian up to today, used to be a director of the Immunology Research Room of Shanghai Research Institute of Acupuncture and Meridian, and a consultant of Grade 3 Laboratory of Acupuncture Immunology of State Administration of Traditional Chinese Medicine, and is a vice chairwoman and deputy secretary general of Shanghai Professional Committee for the Respiratory Diseases of Integrated Chinese and Western Medicine. Zhao Cui-ying has been engaged in the clinical, research and teaching work in the field of immune-related diseases treated by acupuncture and moxibustion for over 40 years, with abundant and distinguished experience, has undertaken over 10 state and provincial subjects and offered many important viewpoints in the research of acupuncture treatment of immune-related diseases, and has obtained several scientific and technological achievements, and published totally 80 academic papers, and has been honored with 10 awards, including 6 provincial awards. As a tutor or instructor, she has trained 7 doctoral students and 16 master students.展开更多
文摘In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.
基金supported by Scientific Research Budget Project of Shanghai Municipal Education Commission (09jw55)Special Scientific Research Fund for Selection and Cultivation of Elite in College and University (szy10071)National Basic Research Program of China (973 Program, 2009CB522900)
文摘Zhao Cui-ying, researcher, female, born in 1940, doctoral supervisor, is an instructor at the research studio of Shanghai famous and senior Chinese medical practitioners＇ academic experience, used to enjoy the special allowance of State Council. She graduated in 1964 from the Department of Medicine, Shanghai Second Medical University, and at the same year came to work in Shanghai Research Institute of Acupuncture and Meridian up to today, used to be a director of the Immunology Research Room of Shanghai Research Institute of Acupuncture and Meridian, and a consultant of Grade 3 Laboratory of Acupuncture Immunology of State Administration of Traditional Chinese Medicine, and is a vice chairwoman and deputy secretary general of Shanghai Professional Committee for the Respiratory Diseases of Integrated Chinese and Western Medicine. Zhao Cui-ying has been engaged in the clinical, research and teaching work in the field of immune-related diseases treated by acupuncture and moxibustion for over 40 years, with abundant and distinguished experience, has undertaken over 10 state and provincial subjects and offered many important viewpoints in the research of acupuncture treatment of immune-related diseases, and has obtained several scientific and technological achievements, and published totally 80 academic papers, and has been honored with 10 awards, including 6 provincial awards. As a tutor or instructor, she has trained 7 doctoral students and 16 master students.
