年所得

But as a practical matter, most corporations amortize this asset to expense over a period of only 5

但是作为一个实务问题，大多数公司均按照所得税法的要求，仅用5年把这项资产摊入费用账户。

Introduced in 1975 and extended by Ronald Reagan and every president since, the EITC is a type of negative income tax for poor workers and is America's most efficient antipoverty tool.

所得收入抵免制度于1975年制定，为罗纳德·里根总统和他以后的总统们沿用。它是降低贫穷工人收入税的一种税制，是美国最有效的降低贫困的方针。

Archaeologically excavated bones and shells were dug during the time between 1928 - 1937, obtained in the 15th excavation of the Yin Ruins of Anyang, Henan, by the Academia Sinica's Institute of History and Philology.

考古发掘的甲骨出土於西元1928年到1937年间，乃中央研究院历史语言研究所在河南安阳的殷墟进行15次发掘所得，共得甲骨二万多片，皆已整理出版。

In order to achieve the aim of this study, a survey was conducted via a self-designed questionnaire of 403 novice teachers who had no more than three years of teaching experience in 28 junior high schools in Hsinchu County. Adopting SPSS to analyze the data thus collected, this study performed such statistical analyses as arithmetic mean, standard difference, t-test, One-Way Analysis of Variance, Pearson's correlation etc to verify hypotheses.

为达研究目的，本研究采用问卷调查法，研究对象为新竹县境内二十入所公立国民中学，任教年资在三年以下之新手教师，共403名，并使用研究者自编之「国中新手教师工作经验感受问卷调查表」为调查工具，将所得资料运用社会科学统计套装软体进行算术平均数、标准差、t考验、单因子变异数分析、皮尔逊积差相关等统计分析以验证假设。

Article 4 After January 1, 2008, the distribution of the equity investment gains such as dividend and bonus from the accumulative undistributed profits in 2007 and previous years among resident enterprises shall be handled according to Article 26 of the Enterprise Income Tax Law and Article 17 and 83 of the Implementing Regulations.

四、2008年1月1日以后，居民企业之间分配属于2007年度及以前年度的累积未分配利润而形成的股息、红利等权益性投资收益，均应按照企业所得税法第二十六条及实施条例第十七条、第八十三条的规定处理。

According to Hungarian tradition, Magyar leaders arriving in the Carpathian Basin from Central Asia met in Opusztaszer, 90 miles south of Budapest, in 896AD to divide the land they had conquered among themselves.

按照匈牙利的传说，自中亚来到喀尔巴阡盆地的马扎尔几个部落的领袖在布达佩斯以南90哩处的Opusztaszer会合，在公元896年瓜分了他们彼此征战所得到的土地。

Since January 1, 2008, new enterprise income tax law have come into operation.

新企业所得税法自2008年1月1日起实施。

Migrant workers should be combined with the characteristics of the group, due to lower payment rate and strengthen the social security system in urban and rural areas of convergence, the classification of the establishment of migrant workers the minimum livelihood guarantee system for migrant workers groups and the characteristics of the stratified social security system.

经济合作与发展组织1977年发布的《关于所得和财产避免双重征税的协定范本》和1980年《联合国关于发达国家与发展中国家间避免双重征税的协定范本》是国际税收领域的两个主要法律文本，是各国谈签国际税收协定时的主要基础，在范本中提倡采用两种方法对付资本弱化：（1）正常交易方法。

However, it is difficult to accurately evaluate the water budget and water use efficiency of alpine meadow because ther imbalance was prevalent in this study site the sum of sensible and latent fluxes estimated by eddy covariance technique (EC method is often less than the difference between the net radiation and the soil heat flux.

本研究于2005年和2006年夏季的7～8月，利用小型蒸渗仪、波文比与涡度相关技术三种方法对青藏高原高寒草甸生态系统昼间的蒸散量进行对比研究，定量分析三种方法所得结果的差异，并试图分析其影响因子，为利用和正确评价涡度相关技术测定该生态系统的碳水收支提供了理论依据。

Twenty auto-trigger cameras were used in the field to record activity patterns of wildlife during February 1992-November 1993. Activity patterns of Formosan macaque, Formosan ferret badger (Melogale moschata subaurantiaca), and Swinhoe's Pheasant were selected to evaluate the reliability of data collected by cameras.

由1992年2月－1993年11月之间，本研究共使用20台自动照相设备在本省山区记录野生动物的活动模式，其中台湾猕猴、台湾鼬獾(Melogale moschata subaurantiaca)和蓝腹鹇被用来评估由自动照相所得之活动模式的正确性。

At the rear was an innovative combination transaxle with the gearbox, clutch, differential, and inboard-mounted drum brakes.

在后面是与变速箱，离合器，差的创新结合变速，和内侧安装鼓式制动器。

For more people can apprecaite and have the master work, there is reproduction painting appears in the market, the large various selection of paint,the high saturation of color plus the plentiful sfumato, to make the reproduction perfect copy and detail as original painting, so as to meet the requirment of amateurs who love art paintings,they do not need to pay high price to get classical paintings.

颜料色域广，色彩饱和度高，色彩层次丰富，图像色彩还原真实，能完美的复制原作，满足艺术爱好者欣赏，艺术爱好者们不用支付昂贵的价格就能拥有经典油画。