查询词典 perspectives

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

Students are exposed to the range of theoretical perspectives including biological, evolutionary, cognitive, and psychoanalytic.

学生将会接触到的理论观点包括生物、演化、认知，以及精神分析。

From these new perspectives we understand cleanly SiMaqian"s achievements in studying of men especially in heroines" psychodynamics.

由此我们可以从一个新的角度审视司马迁在研究人，特别是在对传主心理探掘方面所取得的成就。

The purpose of the review is to provide future studies for reference based on the perspectives of psychophysiology and neuropsychophysiology with focus on the stress definition, background, mechanism, and its reactions to exercises.

本文即是透过心生理与神经心生理学的视角，就压力於定义、背景、机转、型态异同，以及健身运动对压力反应相关之研究，做一文献回顾，提供未来研究者在此议题上的研究参考。

Future perspectives of relativistic quantum chemistry are provided as well.

本文还展望了相对论量子化学未来的发展方向。

This paper has studied the cumulative waiting time of the passengers in the bus station from two perspectives, and has induced their calculation formula with the Markov queuing process theory and the characteristics of the generating function.

从两个角度研究了公交站点乘客的累积等车时间，并根据随机过程理论推导出其均值的计算公式。

Only by keeping such a sincere state of art in our quotidian life can we have a strong desire of creation in front of the easel. To keep a constant artistic meditating state in life is important but also difficult, so we should pay close attention to the surroundings from various perspectives. This is the process of life for both accumulation and realization.

只有在日常生活中一直保持着这种真诚心态，保持艺术的思维状态，才能有画架前的厚积薄发的创作欲望，在生活中艺术思维状态的保持是极为重要的也是较难连续保持的一种状态，要多方位、多角度、横向地去关注周围生活，这既是对生活的感悟过程也是积累过程。

The character of modern society and the nature of editing require the editor to think logically, reflexively, radiantly and from different perspectives.

现代社会的特点和编辑工作的性质，决定了现代编辑的思维特点是多维性、发散性、灵活性、严密性。

From the perspectives of the relationships between the then political layout and the literati,the reinvigoration of Confucian studies and the literati's concept of taking official posts,the present paper delves into the signifi...

本文从政治格局与文人的关系、经学的复兴与文人用世思想角度去探讨这一转型的文化意义，阐述中唐文人政治自觉在诗歌创作中的表现及其特征。

Tolstoy discussed that feeling is the nature of art from the perspectives of sincerity, infection and religiousness.

托尔斯泰主要从情感的真挚性、感染性和宗教性等方面探讨情感作为艺术的本质，也谈到了他对艺术形式的要求和对未来艺术的设想。

Pradeep Indulkar, a senior official at the Maharashtra state Home Ministry say 101 human were killed and 287 injured.

马哈拉施特拉邦内政部高级官员Pradeep Indulkar称，有101人在冲突中丧生，287人受伤。

Mark Frei, a senior vice president of West, says 80% of West's homeagents have some college education, compared with 30% of those whowork in office-based call centers.

Frei说，该公司80%在家办公的人员都拥有本科学位，而在公司电话中心工作的人中只有30%拥有本科学位。