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固定资产重估计价的税收协调
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作者 郁国建 《广西会计》 1996年第10期15-18,共4页
固定资产重估计价的税收协调郁国建固定资产重估计价已为多国会计实践所采用,且国内会计实务也有多种情形适宜重估计价。笔者就固定资产重估计价对国家税收的影响及如何进行协调的问题进行探讨,请予指正。一、重估计价对税收的影响重... 固定资产重估计价的税收协调郁国建固定资产重估计价已为多国会计实践所采用,且国内会计实务也有多种情形适宜重估计价。笔者就固定资产重估计价对国家税收的影响及如何进行协调的问题进行探讨,请予指正。一、重估计价对税收的影响重估价值指固定资产的现时价值,即现时... 展开更多
关键词 固定资产 重估计价 税收 财政 中国
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Scenic Beauty Estimation of Greenbelts in Arterial Roads in Chongqing City 被引量:4
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作者 张平 艾乔 朱华明 《Agricultural Science & Technology》 CAS 2013年第10期1432-1435,共4页
In the research, trees along 42 roads in Chongqing were explored and es- timated in terms of aesthetics, and aesthetic tendency and major influential factors of aesthetic value of street greenbelts in Chongqing arteri... In the research, trees along 42 roads in Chongqing were explored and es- timated in terms of aesthetics, and aesthetic tendency and major influential factors of aesthetic value of street greenbelts in Chongqing arterial roads were estimated with phychophysical method to establish SBE model of arterial road greenbelts land- scape. 展开更多
关键词 Street trees CHONGQING Evaluation on landscape beauty
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