Based on the panel data of listed companies in the Chinese stock-market during 1998-2004,The paper examines the determinants of corporate effective tax rates at firm level.
本文采用中国非金融类A股1998-2004年425家上市公司合计2975个样本观察值的面板数据,应用随机效应模型,深入研究了影响企业实际所得税税率(ETR)的公司特征因素,在此基础上探讨了税收政策(《T2000》)的变动对这些因素的影响。
income derived beneficially
所得并享有实益的入息
No such party has the authority to waive or vary any of these terms.
并且所有各方均有权享有本条款和条件的权益。
limited income ownership participation
限制收益所有的分享
proceeds of sale and income earned
卖出后所得收益和实赚的收入
I do hope I shall be able to enter this school this time and enjoy a happy school life .
我确实希望这次能进入这所学校并享受快乐的学校生活。
I do hope I should be able to enter this school this time and enjoy a happy school life
我确实希望这次能进入这所学校并享受快乐的学校生活
The buyer owns the lot (s) and enjoys the right of ownership, the right of disposition and right of use.
买受人取得拍卖物并享有拍卖物的所有权、处分权或使用权.
Please verify the information you have entered and make sure that information is entered for month, day and year.
请验证您所输入的信息，并确认输入了有关年、月、日的信息。
and shall ensure equal access to information for all shareholders.
并保证所有股东有平等的机会获得信息。
Legal ownership rests with the trustee, and equitable or beneficial ownership rests with the beneficiary.
受托人享有法律上的所有权，受益人享有衡平法上的所有权或者说用益所有权。
These apparent gains disguise the fact that the poor people fail to benefit from these programmes.
这些表面所得掩盖了这些穷人从这些计划中并无得益的事实。
Income received or receivable from marketable securities in cur- rent period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as cur- rent profit or loss.
当期的有价证券收益以及有价证券转让所取得的收入与帐面成本的差额记入当期损益。
They attained no calm enjoyment.
他们并没有得到安逸的享受。
As China is a socialist country, our national revenue will be distributed in a way that benefits all the people.
我们是社会主义国家，国民收入分配要使所有的人都得益，
We have income tax, inheritance tax, and others.
有收入所得税、利息税、遗产税等等。
The idea of family, mutuality, the sharing of benefits and burdens for the good of all.
这就是家庭、共同性、为所有人的利益分享收益，分担负担。
"and the speed is very high, too. If your computer is connected to the Internet, you can share all those information resources it contains."
而且速度也非常快。如果你的计算机接入了Internet，你就可以享用其中所有的信息资源。
Yet he is not possessed of the civil rights which citizenship should carry with it
但并没有享受到公民所应有的人身权利。