Averaging of Income

用法例句

Cost should be deducted from illegal income Paying for lawers and getting evidence should also be compensated.

赔偿受害人的实际损失时,既包括直接损失也包括间接损失;计算侵权人的违法所得时要合理扣除成本;受害人的律师费、调查取证等支出应予赔偿;在实际损失、违法所得无法确定时,要适用法定赔偿制度,但要确定赔偿幅度;最后,要有条件地赔偿受害人的精神损害。

Illegal income means things and money (cost excluded) gained by such methods as illegal business and other property regarded as illegal income according to relevant laws.

违法所得是指违法行为人通过非法经营等违法手段取得的扣除成本后的财物(包括货币和收物实入)，以及按照法律规定以违法所得论处的其他财物的简称，是我国适用十分频繁、广泛和非常重要的法律概念。

By summarizing and analyzing the fixed assets-concerned regulations in the new accounting standards and income tax law,this article found out that the similarities and differences as follows: On the one hand,the income tax law is in line with the accounting standards in terms of confirming the fixed assets,the measuring properties,and the measuring methods.

将新会计准则与所得税法中涉及固定资产处理的规定进行全面归纳,在此基础上进行对比分析后发现:一方面,由于税收必须依赖会计资料,税法在固定资产确认、计量属性、计量方法等方面表现出与会计协同的一面;另一方面,由于税法与会计服务的目的不同,税法在初始计量、后续计量等具体操作方面又与会计有很多差异。

There are some differences between the method of fixed assets disposal determined by new accounting standard and new income tax law,which is in accordance with enterprise accounting standard published in 2006 and corporation income tax law and implementing regulations issued in 2007.

2006年颁布的企业会计准则及2007年出台的企业所得税法及其实施条例对固定资产处理的存在很多差异,固定资产的初始计量、固定资产折旧、固定资产后续支出、固定资产减值及固定资产处置等方面的处理均存在税会差异,企业年终需要进行纳税调整,并按照所得税会计准则规定的资产负债表债务法,确定暂时性差异及其性质,并确认递延所得税资产和递延所得税负债。

The classification rules of incomes in the traditional income tax law have faced great challenges from E-Commerce and the world is now endeavoring to look for some ways to deal with the situation.

传统所得税法的所得分类规则已经受到电子商务巨大的冲击,国际社会正努力寻找解决途径。

obtaining huge amounts of illegal income;

违法所得数额巨大的

The confiscated illegal gains and fines must all be turned over to the state treasury.

没收违法所得及罚款一律上缴国库。

In addition, they shall be fined a sum not less than 100 percent and not more than 500 percent as high as their illegal proceeds.

并处违法所得一倍以上五倍以下罚金。

shall be ordered by the administrative department of press and publication to cease illegal acts, and its/his illegally distributed publications and illegal proceeds shall be confiscated;

由新闻出版行政部门责令停止违法行为，没收违法发行的出版物和违法所得，

based on the circumstances, issue a warning, confiscate their illegal earnings and or impose a fine at an amount equivalent to one to five times the amount of their illegal earnings.

可以根据情节单处或者并处警告、没收违法所得、处以违法所得一倍以上五倍以下的罚款，

For service on a business vessel, if there are any illegal proceeds, a fine of less than three times the amount of the illegal proceeds obtained by that person and no more than 30,000 Yuan at the maximum shall be imposed; and

在经营性船舶上服务，有违法所得的，处以本人违法所得的３倍以下、最多不超过３万元的罚款；

the China Banking Regulatory Commission shall issue a warning against the company, confiscate the illegal earnings and impose a fine in a range of one to five times the illegal earnings.

中国银行业监督管理委员会给予警告，没收违法所得，并处违法所得1倍以上 5倍以下的罚款；

Where there are no illegal earnings, a fine of up to 10,000 yuan shall be imposed.

没有违法所得的，处以一万元以下的罚款，

"the Customs may, while confiscating the goods, articles or illegal proceeds obtained therefrom, concurrently impose a fine on the person or persons concerned"

由海关没收货物、物品、违法所得,可以并处罚款。

For the offenders of the present regulations, their illegal gains and possessions are to be confiscated by the public security bureau.

违反本条例规定，有违法所得和非法财物的，由公安部门依法予以没收。

Article209. All the illegitimate incomes and fines lawfully confiscated and collected from issuing and trading securities against the law shall be delivered to the national treasury.

第二百零九条依照本法对证券发行、易违法行为没收的违法所得和罚款，全部上缴国库。

its/his illegal proceeds and illegally distributed publications be confiscated, and a fine of not less than 3,000 Yuan but not more than 30,000 Yuan shall be imposed in addition:

没收违法所得和违法发行的出版物，并处3千元以上3万元以下罚款：

For an illegal act in business activities, and if there are no illegal proceeds, a fine ranging from 300 Yuan to 10,000 Yuan shall be imposed.

属于经营活动中的违法行为，无违法所得的，处以３００元以上１万元以下罚款。

other ways to cover up and withhold what is illegally obtained through committing crimes, and the nature and sources of such gains.

以其他方法掩饰、隐瞒犯罪的违法所得及其收益的性质和来源的。

Article42 Whereas business operators violate the provisions about price marking, they shall be ordered to correct, have their proceeds confiscated and be fined concurrently for an amount of less than RMB5,000.

第四十二条经营者违反明码标价规定的，责令改正，没收违法所得，可以并处五千元以下的罚款。

Revocation of the job certificate of crew membership;Revocation of the entry and exit certificate of any sailor;Confiscation of illegal proceeds;

吊销船员职务证书；吊销海员出境入境证件；没收违法所得；

The total amount of their illegal gains shall be confiscated and a fine ranging from 10% to 50% of the total sales earnings may be imposed simultaneously.

没收全部违法所得,可并处其销售额百分之十至百分之五十的罚款。

For service on a business vessel, if there are no illegal gains, a fine ranging from 300 Yuan to 10,000 Yuan shall be imposed.

在经营性船舶上服务，无违法所得的，处以３００元以上１万元以下罚款。