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无产权车位变相销售土地增值税收入确认探讨
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作者 程伟生 《北方经贸》 2016年第8期97-98,共2页
无产权车位变相销售,是土地增值税征税范围所确定的转让行为的实际表现形式,其因此所取得的收入应计入土地增值税清算收入,其成本同时也应允许扣除。
关键词 无产权车位 销售 土地增值税
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房地产开发企业无产权车位收入的会计与税务处理分析
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作者 徐坤元 《科技信息》 2010年第23期J0230-J0231,共2页
本文针对房地产开发企业取得无产权车位收入确认为销售不动产收入或租金收入时在会计处理和税务处理上存在的差异进行分析。通过分析认为应准确确认收入,避免合同、税收上风险,降低企业税负。
关键词 房地产开发企业 无产权车位收入 会计处理 税务处理 分析
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销售无产权的地下车位(库)的税费处理探讨
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作者 康科锋 王勇 《经济研究导刊》 2017年第3期82-83,共2页
随着我国房地产行业的不断改革和发展,在销售无产权车位的环节中是否申报缴纳流转环节税费,尤其是土地增值税的清算和企业所得税的缴纳,一直是困扰房企财会人员的业务处理。从法律和税法的两个层面分析,阐述房地产企业在销售环节中,需... 随着我国房地产行业的不断改革和发展,在销售无产权车位的环节中是否申报缴纳流转环节税费,尤其是土地增值税的清算和企业所得税的缴纳,一直是困扰房企财会人员的业务处理。从法律和税法的两个层面分析,阐述房地产企业在销售环节中,需要申报缴纳流转环节税费和企业所得税。 展开更多
关键词 无产权 地下车位(库) 销售 增值税 土地增值税 房地产企业
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Multiple Attributes and Research Paradigms of Intellectual Property Rights 被引量:35
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作者 吴汉东 Wang Wen’e 《Social Sciences in China》 2013年第1期124-136,共13页
Among the multifarious systems of civil law rights, intellectual property rights (IPR) score relatively high in terms of scientific and technological content and knowledge factors. It is generally accepted that copy... Among the multifarious systems of civil law rights, intellectual property rights (IPR) score relatively high in terms of scientific and technological content and knowledge factors. It is generally accepted that copyright occurs in the realm of cultural creation, and is closely related to cultural innovation and the culture industry; patent rights arise in the field of technical applications, and are closely allied with technical innovation and the technology industry; and trademarks function in the area of business operations and involve a number of issues such as product sales and market trading. In the knowledge-based economy, the implementation of an IPR system can have a profound impact on a country's economic development, technological progress, and cultural and educational prosperity. And in the context of economic globalization, IPR protection also involves international politics and trade as well as cultural and technological exchanges and cooperation between countries.It is therefore both important and necessary for us to explore the attributes of IPR from the perspective of civil law, and to examine the functions of IPR from the multiple perspectives of human rights theories, economics, management and policy science. This helps us reveal the basic meaning of intellectual property rights from different disciplinary perspectives, and to maintain problem orientation and methodological openness in IPR research. 展开更多
关键词 intellectual property rights private rights intangible property public policy
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Stable Rank One and Real Rank Zero for Crossed Products by Finite Group Actions with the Tracial Rokhlin Property 被引量:2
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作者 Qingzhai FAN Xiaochun FANG 《Chinese Annals of Mathematics,Series B》 SCIE CSCD 2009年第2期179-186,共8页
The authors prove that the crossed product of an infinite dimensional simple separable unital C*-algebra with stable rank one by an action of a finite group with the tracial Rokhlin property has again stable rank one.... The authors prove that the crossed product of an infinite dimensional simple separable unital C*-algebra with stable rank one by an action of a finite group with the tracial Rokhlin property has again stable rank one. It is also proved that the crossed product of an infinite dimensional simple separable unital C*-algebra with real rank zero by an action of a finite group with the tracial Rokhlin property has again real rank zero. 展开更多
关键词 C*-algebra Stable rank one Real rank zero
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