所得

The effect of tax rates on tax revenues depends on the responsiveness of labor supply to changes in tax rates and on the extent of substitution between taxable and nontaxable forms of income..

税率对税收收入的影响，取决于个人行为对税率变动地反应，以及课税所得形式和不课税所得形式间地替代程度。

Recycled fibre: Secondary fibre from retree, broke or other pager waste as opposed to virgin fibre from trees.

现造纤维：从次等纸，损纸或其他废纸所得的二次纤维，有别于从树木所得的首次纤维。

According to 1990 statistics, the 20 percent of urban dwellers with the highest spendable incomes earn only 2.5 times as much as the 20 percent with the lowest incomes.

据1990年统计，中国生活费收入最高的20%的城镇居民所得份额，仅相当于收入最低的20%的居民所得份额的2.5倍。

Most conventional methods for the extraction of substrate network were based on the use of frequency behavior of Y22 + Y21. However, we found that the feedback signal through the internal circuit elements makes the conductance of the substrate network underestimated while makes the susceptance of the substrate network overestimated. If conventional methods are directly performed on large area SiGe HBTs, a negative effective substrate resistance will be extracted. In the first part of the thesis, a new extraction method for the substrate network parameters of SiGe HBTs is proposed. When extracting the substrate network parameters, the feedback signal through internal circuit elements is considered. All the circuit elements of substrate network are extracted from Ysub instead of Y22 + Y21. The extracted substrate network parameters show a different bias dependence as compared to the conventional methods. By using a simple n+-p junction, we successfully explained the extracted bias dependent substrate network parameters. We developed a series linear regression equation to extracted the intrinsic circuit elements from the ABCD parameters. Compared with the conventional methods which extracted the circuit elements from Y-parameters or Z-parameters, the proposed method is much simple and easy to implement in the computer programs.

传统方法在萃取基板网路参数时，常常由所量得的Y22 + Y21来著手，但我们的研究发现，利用Y22 + Y21的频率关系来萃取基板参数时，基板网路的电导会被低估而基板网路的电纳则会被高估，另外传统基板网路参数萃取方法在萃取大尺寸元件基板网路参数时会得到负值基板等效电阻，以上的非理想效应皆因忽略部份信号会经由本质参数对基板网路做回授的影响，因此本论文中提出一个新的基板网路参数萃取方法，在萃取基板网路参数时考虑了由本质参数所回授的信号，并且由Ysub而非Y22 + Y21萃取基板等效电阻、基板等效电容及基板与集极空乏电容，成功的解决上述的一些非理想效应，所得到的基板网路参数与集极偏压的关系与传统方法所得的趋势相异，经由一个简单的模型成功的解释了所萃取得到的基板网路参数与偏压的关系，在萃取本质参数时，我们舍弃传统萃取方法中常用的Y参数或Z参数萃取方程式，而改用ABCD参数，并提出一系列的线性回归方程式，萃取所有的本质参数，与传统方法比较起来，比较简单而且容易建立在使用者的参数萃取软体中。

A tetrasaccharide with mr of 1 142 obtained by h2o2 degradation could most inhibit the secretion of il-4, while a hexasaccharide with mr of 1 806 obtained by beta-elimination could inhibit the secretion of il-5 most.

对il-4抑制作用最强的是用过氧化氢降解肝素所得mr为1 142的四糖。抑制il-5作用最强的是用β-消除法降解肝素所得mr为1 806的六糖。

Yet he will be master of all for which I toiled and used my wisdom under the sun.

他竟要管理我劳碌所得的，就是我在日光之下用智慧所得的。

Using the dynamicalsymmetry and considering the off-diagonal term of rovibrational interaction, weobtained firstly the expression of rotational energy levels similarly to thecommonly used term value equation in spectrum analysis. By using the formula,the rotational levels of different vibrational transition for linear triatomic molecules〓, HCN, OCS,〓 and its isotope species, which are on the electronic groundstate and the first electronic excited state, were analyzed. The obtained rotationalconstants accord with the ones from other calculation methods very well.

文章还利用动力学对称性并考虑到振转相互作用算符的非对角项，首次得到了类似于光谱分析计算中常用的项值方程的振动能级的表达式，并用其计算了〓、OCS、〓、HCN等线形分子在电子基态和第一电子激发态若干振动跃迁的转动能级，所得转动常数与其它计算方法所得值符合得相当好。

Summary: Business enterprise income tax means to inshore whole business enterprises(do not include an outside company to invest business enterprise and foreign business enterprise) of the People's Republic of China, come from for it China inshore outside of a kind of tax of the income and other incomes but collects of the production management.

企业所得税是指对中华人民共和国境内的一切企业（不包括外商投资企业和外国企业），就其来源于中国境内外的生产经营所得和其他所得而征收的一种税。

Article 72 If an enterprise, in violation of the provisions of Article 53 of this Law, adulterates coal and sells inferior coal as quality coal, it shall be ordered to stop selling coal, its unlawful proceeds shall be confiscated and it shall be imposed with a fine of not less than one time and not more than five times its unlawful proceeds, and its coal production license may be revoked or it may be disqualified from dealing in coal in accordance with law

第七十二条违反本法第五十三条的规定，在煤炭产品中掺杂、掺假，以次充好的，责令停止销售，没收违法所得，并处违法所得一倍以上五倍以下的罚款，可以依法吊销煤炭生产许可证或者取消煤炭经营资格

Article 72 If an enterprise, in violation of the provisions of Article 53 of this Law, adulterates coal and sells inferior coal as quality coal, it shall be ordered to stop selling coal, its unlawful proceeds shall be confiscated and it shall be imposed with a fine of not less than one time and not more than five times its unlawful proceeds, and its coal production license may be revoked or it may be disqualified from dealing in coal in accordance with law; if the violation constitutes a crime, the judicial organ shall investigate its criminal responsibility.

第七十二条违反本法第五十三条的规定，在煤炭产品中掺杂、掺假，以次充好的，责令停止销售，没收违法所得，并处违法所得一倍以上五倍以下的罚款，可以依法吊销煤炭生产许可证或者取消煤炭经营资格；构成犯罪的，由司法机关依法追究刑事责任。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。