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企业改组业务中涉税处理问题解答
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《商业会计》 2005年第09A期18-19,共2页
问:企业为合并而回购本公司股份时,回购价格与发行价格之间的差额是否需要纳税调整?答:根据国税发[2003]45号文件有关规定,企业改组中企业为合并而回购本公司股份,回购价格与发行价格之间的差额,属于企业权益的增减变化,不属于... 问:企业为合并而回购本公司股份时,回购价格与发行价格之间的差额是否需要纳税调整?答:根据国税发[2003]45号文件有关规定,企业改组中企业为合并而回购本公司股份,回购价格与发行价格之间的差额,属于企业权益的增减变化,不属于资产转让损益,折价不得从应纳税所得中扣除,溢价也不计入应纳税所得。 展开更多
关键词 企业改组业务 涉税处理 企业会计 会计处理 纳税主体 无形资产
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国家税务总局关于国家开发投资公司与中国石油化工股份有限公司改组业务涉及的企业所得税问题的通知
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《新疆税务》 2003年第6期56-56,共1页
关键词 国家开发投资公司 中国石油化工股份有限公司 改组业务 企业所得税 资产置换 改组
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Meta-model Based Model Organization and Transformation of Design Pattern Units in MDA
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作者 杨长春 赵子艺 孙婧 《Journal of Measurement Science and Instrumentation》 CAS 2010年第2期183-187,共5页
To achieve the purpose of applying design patterns which are various in ldnd and constant in changing in MDA from idea and application, one way is used to solve the problem of pattern disappearance which occurs at the... To achieve the purpose of applying design patterns which are various in ldnd and constant in changing in MDA from idea and application, one way is used to solve the problem of pattern disappearance which occurs at the process of pattern instantiation, to guarantee the independence of patterns, and at the same time, to apply this process to multiple design pattems. To solve these two problons, the modeling method of design pattern traits based on meta-models is adopted, i.e., to divide the basic operations into atoms in the metamodel tier and then combine the atoms to complete design pattem units meta-models withtout business logic. After one process of conversion, the purpose of making up various pattem traits meta-model and dividing business logic and pattern logic is achieved. 展开更多
关键词 MDA PIM design pattern model organization
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