The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences....The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.展开更多
“New Accounts of Old Episodes”is a classic handed down in China,which reflects the personality image and charm of the scholars in the Wei and Jin dynasties with the original ecological narrative technique.The schola...“New Accounts of Old Episodes”is a classic handed down in China,which reflects the personality image and charm of the scholars in the Wei and Jin dynasties with the original ecological narrative technique.The scholars of the Wei and Jin Dynasties were detached,facing the world with an aesthetic attitude beyond secular utilitarianism,etiquette,and real life,establish a graceful social stage of vulgarity,create a unique personality beauty,providing valuable ideological wealth for the cultivation of poetic spirit,poetic dwelling,aesthetic style,transcend personality,and wisdom.展开更多
The value-added output of new industries,new types of business and new business models accounted for 15.7% of China’s GDP last year,up 0.4% from2016,the National Bureau of Statistics(NBS)said recently.
The personal account of new rural social pension insurance raises funds in the form of individual premium-paying,collectively pooled subsidy and government subsidy.The personal account accumulated value has a decisive...The personal account of new rural social pension insurance raises funds in the form of individual premium-paying,collectively pooled subsidy and government subsidy.The personal account accumulated value has a decisive influence on the payment level of personal account pension.The personal account accumulated value has a direct or indirect relationship with the income level of farmers,premium-paying level,the insured period,investment return rate of funds and other factors.Analysing the impact of infinitesimal variation of these factors on accumulated value of personal account pension,is of great significance to improving and consolidating personal account,and achieving sustainable development of new rural social pension insurance.展开更多
Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. T...Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.展开更多
Hepatocellular carcinoma（HCC）is one of the most common liver neoplasms worldwide,and 70-80%cases are accounted in Asian countries（1）.Etiological background of HCC patients is different in each country or area.In C...Hepatocellular carcinoma（HCC）is one of the most common liver neoplasms worldwide,and 70-80%cases are accounted in Asian countries（1）.Etiological background of HCC patients is different in each country or area.In China,infection of hepatitis B virus （HBV） is a main etiological factor of increased incidence of HCC. In fact, 93 million HBV carriers are Chinese, accounting for 2/3 of such patients worldwide, and about 20 million of these people have chronic HBV infection （2）. Chronic HBV infection is a high risk factor for development of HCC. Therefore, the follow-up of those chronic viral hepatitis type B patients and the early-detection of HCC in those patients are pressing tasks to reduce the incidence of HCC in China （3）.展开更多
This paper firstly analyzes different payment methods of individual account and the pension replacement rate under the pension payment method.Results show that it will be more scientific and reasonable for the individ...This paper firstly analyzes different payment methods of individual account and the pension replacement rate under the pension payment method.Results show that it will be more scientific and reasonable for the individual account of new rural social pension insurance to adopt the actuarial model of payment according to proportion of income and periodic prestation at variable amount.The Guiding Opinions on New Rural Social Pension Insurance sets forth individual account should be paid at fixed amount,and the insured voluntarily selects payment level as per criteria set by the State.The monthly calculation and distribution amount of pension is the total amount of individual account divided by139.Therefore,it should start from continuation of policies and make adjustment of payment level in accordance with growth of per capita net income of rural residents.When condition permits,it is expected to realize transition to payment as per income proportion and periodic prestation at variable amount.展开更多
文摘The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.
文摘“New Accounts of Old Episodes”is a classic handed down in China,which reflects the personality image and charm of the scholars in the Wei and Jin dynasties with the original ecological narrative technique.The scholars of the Wei and Jin Dynasties were detached,facing the world with an aesthetic attitude beyond secular utilitarianism,etiquette,and real life,establish a graceful social stage of vulgarity,create a unique personality beauty,providing valuable ideological wealth for the cultivation of poetic spirit,poetic dwelling,aesthetic style,transcend personality,and wisdom.
文摘The value-added output of new industries,new types of business and new business models accounted for 15.7% of China’s GDP last year,up 0.4% from2016,the National Bureau of Statistics(NBS)said recently.
基金Supported by Scientific Research Project of Hunan Provincial Department of Education(11C1180)
文摘The personal account of new rural social pension insurance raises funds in the form of individual premium-paying,collectively pooled subsidy and government subsidy.The personal account accumulated value has a decisive influence on the payment level of personal account pension.The personal account accumulated value has a direct or indirect relationship with the income level of farmers,premium-paying level,the insured period,investment return rate of funds and other factors.Analysing the impact of infinitesimal variation of these factors on accumulated value of personal account pension,is of great significance to improving and consolidating personal account,and achieving sustainable development of new rural social pension insurance.
基金The Stage Achievement of the Item "Theory and Policy Research on Building A New Socialist Countryside"in Heilongjiang Philosophy and Social Service Research Base (Economic of Agricultural and Rural Area) (05zd001)
文摘Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.
文摘Hepatocellular carcinoma（HCC）is one of the most common liver neoplasms worldwide,and 70-80%cases are accounted in Asian countries（1）.Etiological background of HCC patients is different in each country or area.In China,infection of hepatitis B virus （HBV） is a main etiological factor of increased incidence of HCC. In fact, 93 million HBV carriers are Chinese, accounting for 2/3 of such patients worldwide, and about 20 million of these people have chronic HBV infection （2）. Chronic HBV infection is a high risk factor for development of HCC. Therefore, the follow-up of those chronic viral hepatitis type B patients and the early-detection of HCC in those patients are pressing tasks to reduce the incidence of HCC in China （3）.
文摘This paper firstly analyzes different payment methods of individual account and the pension replacement rate under the pension payment method.Results show that it will be more scientific and reasonable for the individual account of new rural social pension insurance to adopt the actuarial model of payment according to proportion of income and periodic prestation at variable amount.The Guiding Opinions on New Rural Social Pension Insurance sets forth individual account should be paid at fixed amount,and the insured voluntarily selects payment level as per criteria set by the State.The monthly calculation and distribution amount of pension is the total amount of individual account divided by139.Therefore,it should start from continuation of policies and make adjustment of payment level in accordance with growth of per capita net income of rural residents.When condition permits,it is expected to realize transition to payment as per income proportion and periodic prestation at variable amount.
