ID183-The_estate_tax_change_rev
FIDIC银皮书(中英文对照)
CONTENTS目录1General Provisions一般规定 (5)1.1Definitions定义 (5)1.2Interpretation解释 (10)1.3Communications通信交流 (11)1.4Law and Language法律和语言 (12)1.5Priority of Document文件优先次序 (12)1.6Contract Agreement合同协议书 (12)1.7Assignment权益转让 (13)1.8Care and Supply of Document文件的照管和提供 (13)1.9Confidentiality保密性 (14)1.10Employer’s Use of Contractor’s Doc uments雇主使用承包商文件 (14)1.11Contractor’s Use of Employer’s Documents承包商使用雇主文件 (15)1.12Confidential Details保密事项 (15)1.13Compliance with Laws遵守法律 (15)1.14Joint and Several Liability共同的和各自的责任 (16)2The Employer雇主 (16)2.1Right of Access to the Site现场进入权 (16)2.2Permits, Licences or Approves许可、执照或批准 (17)2.3Employer’s personnel雇主人员 (18)2.4Employer’s Financial Arrangements雇主的资金安排 (18)2.5Employer’s Claims雇主的索赔 (18)3The Employer’s Administration雇主的管理 (19)3.1The Employer’s Representative雇主代表 (19)3.2The Employer’s personnel其他雇主人员 (20)3.3Delegated Persons受托人员 (20)3.4Instructions指示 (21)3.5Determinations确定 (21)4The Contractor承包商 (21)4.1The Contractor’s General Obligations承包商的一般义务 (22)4.2Performance security履约担保 (22)4.3Contractor’s Representative承包商代表 (23)4.4Subcontractors分包商 (24)4.5Nominated Subcontractors指定的分包商 (25)4.6Co-operation合作 (25)4.7Setting out放线 (26)4.8Safety procedures安全程序 (26)4.9Quality Assurance质量保证 (27)4.10Site Data现场数据 (27)4.11Sufficiency of the Contract Price合同价格 (28)4.12Unforeseeable Difficulties不可预见的困难 (28)4.13Rights of way and Facilities道路通行权于设施 (28)4.14Avoidance of Interference避免干扰 (29)4.15Access Route进场通路 (29)4.16Transport of Goods货物运输 (30)4.17Contractor’s Equipment承包商设备 (30)4.18Protection of the Environment环境保护 (30)4.19Electricity, Water and Gas电、水和燃气 (31)4.20Employer’s Equipment and Free-Issue Material雇主设备和免费供应的材料 (31)4.21Progress Reports进度报告 (32)4.22Security of the Site现场保安 (33)4.23Contractor’s Operations on Site承包商的现场作业 (34)4.24Fossils化石 (34)5Design设计 (35)5.1General Design Obligations设计义务一般要求 (35)5.2Contractor’s Documents承包商文件 (36)5.3Contractor’s Undertaking承包商的承诺 (37)5.4Technical Standards and Regulations技术标准和法规 (37)5.5Training培训 (38)5.6As-Built Documents竣工文件 (38)5.7Operation and Maintenance Manuals操作和维修手册 (39)5.8Design Error设计错误 (39)6Staff and Labour员工 (39)6.1Engagement of Staff and Labour员工的雇用 (40)6.2Rates of Wages and Conditions of Labour工资标准和劳动条件 (40)6.3Persons in the Service of Employer为雇主服务的人员 (40)6.4Labour Laws劳动法 (40)6.5Working Hours工作时间 (41)6.6Facilities for Staff and Labour为员工提供设施 (41)6.7Health and Safety健康和安全 (41)6.8Contractor’s Superintendence承包商的监督 (42)6.9Contractor’s Personnel承包商人员 (42)6.10Records of contractor’s Personnel and Equipment承包商人员和设备的记录 (43)6.11Disorderly Conduct无序行为 (43)7Plant, Materials and Workmanship生产设备、材料和工艺 (43)7.1Manner of Execution实施方法 (43)7.2Samples样品 (44)7.3Inspection检验 (44)7.4Testing试验 (45)7.5Rejection拒收 (46)7.6Remedial Work修补工作 (46)7.7Ownership of Plant and Materials生产设备和材料的所有权 (47)7.8Royalties土地(矿区)使用费 (47)8Commencement,Delays and Suspension开工、延误和暂停 (48)8.1Commencement of Works工程的开工 (48)8.2Time for Completion竣工时间 (48)8.3Programme进度计划 (49)8.4Extension of Time for Completion竣工时间延长 (50)8.5Delays Caused by Authorities当局造成的延误 (50)8.6Rate of Progress工程进度 (51)8.7Delay Damages误期损害赔偿费 (51)8.8Suspension of Work暂时停工 (52)8.9Consequences of Suspension暂停的后果 (52)8.10Payment for Plant and Materials in Event of Suspension暂停时对生产设备和材料的付款 (53)8.11Prolonged Suspension托长的暂停 (53)8.12Resumption of Work复工 (53)9Tests on Completion竣工试验 (54)9.1Contractor’s Obligations承包商的义务 (54)9.2Delayed Tests延误的试验 (55)9.3Retesting重新试验 (55)9.4Failure to Pass Tests on Completion未能通过竣工试验 (56)10Employer’s Taking Over雇主的接收 (56)10.1Taking Over of the Works and Sections工程和分项工程的接收 (56)10.2Taking Over of Parts of the Works部分工程的接收 (57)10.3Interference with Tests on Completion对竣工试验的干扰 (57)11Defects Liability缺陷责任 (58)11.1Completion of Outstanding Work and Remedying Defects完成扫尾工作和修补缺陷 (58)11.2Cost of Remedying Defects修补缺陷的费用 (59)11.3Extension of Defects Notification Period缺陷通知期的延长 (59)11.4Failure to Remedy Defects未能修补的缺陷 (60)11.5Removal of Defective Work移出有缺陷的工程 (60)11.6Further Tests进一步试验 (61)11.7Right of Access进入权 (61)11.8Contractor to Search承包商调查 (61)11.9Performance Certificate履约证书 (62)11.10Unfulfilled Obligations未履行的义务 (62)11.11Clearance of Site现场清理 (62)12Tests after Completion竣工后试验 (63)12.1Procedure for Tests after Completion竣工后试验的程序 (63)12.2Delayed Tests延误的试验 (64)12.3Retesting重新试验 (64)12.4Failure to Pass Tests after Completion未能通过的竣工后试验 (65)13Variations and Adjustments变更和调整 (66)13.1Right to Vary变更权 (66)13.2Value Engineering价值工程 (66)13.3Variation Procedure变更程序 (66)13.4Payment in Applicable Currencies以适用货币支付 (67)13.5Provisional Sums暂列金额 (67)13.6Daywork计日工作 (68)13.7Adjustments for Changes in Legislation因法律改变的调整 (69)13.8Adjustments for Changes in Cost因成本改变的调整 (70)14Contract price and Payment合同价格和支付 (70)14.1The Contract Price合同价格 (70)14.2Advance payment预付款 (70)14.3Application for Interim Payments期中付款的申请 (72)14.4Schedule of Payments付款价格表 (73)14.5Plant and Materials intended for the Works拟用于工程的生产设备和材料 (73)14.6Interim Payments期中付款 (74)14.7Timing of Payments付款的时间安排 (74)14.8Delayed Payment延误的付款 (75)14.9Payment of Retention Money保留金支付 (75)14.10Statement at Completion施工报表 (76)14.11Application for Final Payment最终付款的申请 (76)14.12Discharge结清证明 (77)14.13Final Payment最终付款 (77)14.14Ce ssation of Employer’s Liability雇主责任的中止 (78)14.15Currencies of Payment支付的货币 (78)15Termination by Employer由雇主终止 (79)15.1Notice to Correct通知改正 (79)15.2Termination by Employer由雇主终止 (79)15.3Valuation at Date of Termination终止日期时的估价 (81)15.4Payment after Termination终止后的付款 (81)15.5Employer’s Entitlement to Termination雇主终止的权利 (82)16Suspension and termination by Contractor由承包商暂停和终止 (82)16.1Contractor’s Entitlement to Suspend Work承包商暂停工作的权利 (82)16.2Termination by Contractor由承包商终止 (83)16.3Cessation of Work and Removal of Contractor’s Equipment停止工作和承包商设备的撤离 (84)16.4Payment on Termination终止时的付款 (84)17Risk and Responsibility风险和职责 (85)17.1Indemnities保障 (85)17.2Contractor’s Care of the Works承包商对工程的照管 (86)17.3Employer’s Risks雇主的风险 (87)17.4Consequence of Employer’s Risks雇主风险的后果 (87)17.5Intellectual and Industrial Property Rights知识产权和工业产权 (88)17.6Limitation of Liability责任限度 (89)18Insurance保险 (89)18.1General Requirements for Insurances有关保险的一般要求 (89)18.2Insurance for Works and Contractor’s Equipment工程和承包商设备的保险 (91)18.3Insurance against Injury to Persons and Damage to Property人身伤害和财产损害险 (93)18.4Insurance for Contractor’s Personnel承包商人员的保险 (94)19Force Majeure不可抗力 (94)19.1Definition of Force Majeure不可抗力的定义 (95)19.2Notice of Force Majeure不可抗力的通知 (96)19.3Duty to Minimise Delay将延误减至最小的义务 (96)19.4Consequences of Force Majeure不可抗力的后果 (96)19.5Force Majeure Affecting Subcontractor不可抗力影响分包商 (97)19.6Optional Termination, Payment and Release自主选择终止、支付和解除 (97)19.7Release from Performance under the Law根据法律解除履约 (98)20Claims, Disputes and Arbitration索赔、争端和仲裁 (98)20.1Contractor’s Claims承包商的索赔 (99)20.2Appointment of the Dispute Adjudication Board争端裁决委员会的任命 (100)20.3Failure to Agreement Dispute Adjudication Board对争端裁决委员会未能取得一致时 (102)20.4Obtaining Dispute Adjudication Board’s Decision取得争端裁决委员会的决定 (102)20.5Amicable Settlement友好解决 (103)20.6Arbitration仲裁 (104)20.7Failure to Comply with Dispute Adjudication Board’s Decision未能遵守争端裁决委员会的决定 (105)20.8Expiry o f Dispute Adjudication Board’s Appointment争端裁决委员会任命期满 (105)1General Provisions一般规定1.1Definitions定义In the Conditions of Contract (“these Conditions”), which include Particular Conditions and these General Conditions, the following words and expressions shall have the meaning stated. Words indicating persons or parties include corporation and other legal entities, except where the context requires otherwise.在合同条件（“本条件”），包括专用条件和通用条件中，下列词语和措辞应具有以下所述的含义.除上下文另有要求外，文中人员或当事各方等词语包括公司和其他合法实体.1.1.1The Contract合同1.1.1.1“Contract” means the Contract Agreement, these Conditions, the Employer’s Requirement,the Tender, and further document (if any) which are listed in the Contract Agreement.“合同”系指合同协议书、本条件、雇主要求、投标书和合同协议书列出的其他文件（如果有）.1.1.1.2“Contract Agreement”means the contract agreement referred to in Sub-Clause 1.6[Contract Agreement], including any annexed memoranda.“合同协议书”系指第1.6款[合同协议书]中所述的合同协议书及所附各项备忘录.1.1.1.3“Employer’s requirements”means the document entitled employer’s requirements, asincluded in the Contract, and any additions and modifications to such document in accordance with the Contract. Such document specifies the purpose, scope, and/or design and/or other technical criteria, for the Works.“雇主要求”系指合同中包括的，题为雇主要求的文件，其中列明工程的目标、范围、和（或）设计和（或）其他技术标准，以及按合同对此项文件所作的任何补充和修改.1.1.1.4“Tender” means the Contractor’s signed offer for the Works and all other documents whichthe Contractor submitted therewith (other than these Conditions and Employer’s Requirements, if so submitted), as included in the Contract.“投标书”系指包含在合同中的由承包商提交的为完成工程签署的报价，以及随同提交的所有其他文件（本条件和雇主要求除外，如同时提交）.1.1.1.5“Performance Guarantees” and “Schedule of payments” mean the documents so named(if any), as included in the Contract.“履约保证”和“付款计划表”系指合同中包括的具有上述名称的文件（如果有）.1.1.2Parties and Persons各方和人员1.1.2.1“Party” means the Employer or the Contractor, as the context requires.“当事方（或一方）”根据上下文需要，或指雇主，或指承包商。
房产税退税申请流程
房产税退税申请流程英文回答：Property Tax Refund Application Process.Step 1: Gather Necessary Documents.Property tax bill.Proof of payment (e.g., canceled check, receipt)。
Proof of eligibility (e.g., income statement, disability certification)。
Step 2: Determine Eligibility.Check the requirements for the property tax refund program in your area.Ensure you meet all the eligibility criteria, such asincome limits, property type, and residency.Step 3: Complete Application.Download the property tax refund application form from the relevant government agency's website.Fill out the application accurately and completely.Attach all required supporting documents.Step 4: Submit Application.Submit the completed application package to the designated drop-off location or mail it to the specified address.Keep a copy of the application and all submitted documents for your records.Step 5: Review and Approval.The government agency will review your application for completeness and eligibility.If approved, you will receive a refund of the eligible property tax amount.Step 6: Refund Payment.The refund will be sent to you by check or direct deposit, depending on the agency's preferred method.The processing time varies depending on the agency and the number of applications received.中文回答：房产税退税申请流程。
imdrf标准操作程序
imdrf标准操作程序IMDRF/MC/N2FINAL:2020 (Edition 6)FINAL __TTitle:IMDRF Standard Operating ProceduresAuthoring Group: IMDRF Management CommitteeDate:25 September 2020Dr Choong May Ling, Mimi, IMDRF ChairThis document was produced by the International Medical Device Regulators Forum. There are no restrictions on the reproduction or use of this document; however, incorporation of this document, in part or in whole, into another document, or its translation into languages other than English, does not convey or represent an endorsement of any kind by the International Medical Device Regulators Forum. Copyright © 2020 by the International Medical Device Regulators Forum.Table of Contents1.0Introduction . 32.0IMDRFMembership (3)2.1ManagementCommittee (3)2.2OfficialObservers (4)2.3InvitedObservers (5)2.4Regional HarmonizationInitiatives (6)2.5mittee Membership (7)2.6Working GroupMembership (7)3.0Development of TechnicalDocuments (8)3.1GeneralPrinciples (9)3.2Stage 1 – Assignment of WorkItems (9)3.3Stage 2 – DocumentDevelopment (11)3.4Stage 3 – Advancement from Working Draft to Proposed Document (12)3.5Stage 4 – Consultation on ProposedDocuments (12)3.6Stage 5 – Advancement from Proposed Document to Final Document (13)3.7Stage 6 –Publication (14)4.Development of InformationDocuments (15)5.Document StatusDesignation (15)5.1Location of DesignationCode (15)5.2Working Drafts(WD) (16)5.3Proposed Documents(PD) (16)5.4FinalDocument (16)6.0Review and Revision of IMDRFDocuments (17)6.1Maintenance of IMDRFDocuments (18)6.2IMDRF Secretariat and IMDRF Webmasterresponsibilities (18)7.0Management and Maintenance of GHTFDocuments (19)8.0Record-Keeping/ InformationArchives (20)9.0Translation of IMDRF guidance documents (21)10.0IMDRF-Related Presentations andTraining (22)11.0IMDRFLogo (22)__ ....................................................................................................................................23ANNEXA (24)ANNEXB (26)ANNEXC (28)ANNEXD (29)ANNEXE (33)ANNEXF (34)1.0 Introduction This document is intended to describe the basic procedures that the International Medical Device Regulators Forum (IMDRF) follows when revising the membership of the Management Committee, establishing mittees or Working Groups, developing IMDRF Documents or managing documents developed under the Global Harmonization Task Force (GHTF).The Operating Procedures outlined in this document, in conjunction with the Terms of Reference, are designed to be flexible so that should the need arise, the IMDRF can respond to challenges with respect to its objectives in a timely manner. 2.0 IMDRF Membership IMDRF membership criteria, roles, and responsibilities are listed in each of the Sections belowand are also outlined in Annex D.2.1 Management CommitteeThe Management Committee consists of regulatory authorities and is responsible for the oversight and decision making for all IMDRF activities.Management Committee members are voting members and are expected to attend all IMDRF Management Committee meetings which are held face to face or by teleconference as well as to ensure regular contribution to IMDRF activities and participate in at least 2/3 of the IMDRF Working Groups.Management Committee members have two (2) representatives per delegation and these representatives need to be knowledgeable on IMDRF matters.It is expected that these representatives would consistently attend subsequent IMDRF meetings and that any changes to representatives would require notification to the IMDRF Management Committee chair.In reviewing application requests for membership, the Management Committee will consider whether the regulatory authority has met each of the following requirements, including having: been a regional influence, participated in all IMDRF MC meetings (including teleconferences) for the last two (2) consecutive years, participated in a majority of Working Groups as an Official Observer for the last two (2) consecutive years, providing active contribution, and been an Official Observer forat least the last two (2) consecutive years prior to the application for membership, and sufficient capacity to chair the MC and provide the Secretariat for a year, including hosting two (2) face to face meetings and two (2) scheduled teleconferences.Having been an Official Observer for the last two (2) consecutive years prior to the application for membership, while being an essential precondition for Management Committee membership, does not give the applicant any automatic presumption of conformity with the other criteria listed above.Applications to e a Management Committee member are to be made in writing by pleting the application form (located on the IMDRF website) and sending it to the IMDRF Chair.All applications must be submitted at least two (2) months before the next management mittee meeting for consideration.The application(s) will then be reviewed by the Management Committee at the next Management Committee meeting. The Management Committee will ask the applicant to provide a presentation during that meeting. Any new Management Committee members will be approved with the unanimous agreement of existing Management Committee members.The membership of the Management Committee will be published on the IMDRF website.2.2 Official Observers Official Observers consist of Regulatory Authorities and the World Health Organization (WHO) and participate in the oversight of all IMDRF activities, but do not participate in the decision making process.Official Observers will be expected to attend all Management Committee meetings which are held face to face or by teleconference as well as to participate in IMDRF Working groups.Official Observers will be expected to maintain the confidentiality of the “closed” Management Committee meetings per the Terms of Reference document.When a discussion or portion of a Management Committee meeting is designated as “closed” Official Observers may attend.Official Observers do not participate in the decision making process. As with full members, Official Observers may have two (2) consistent representatives per delegation and these representatives need to be knowledgeable on IMDRF matters.In reviewing application requests to e an Official Observer, the Management Committee will consider whether the applicant has met each of the following requirements: being a Regulatory Authority, operating a mature or maturing system for medical device regulation which should include:o established laws and regulations for medical devices buildingsubstantially on GHTF and IMDRF foundations and principles, o proper petencies for effective implementati...。
TD信息元素详解
信息元素功能性定义作者：李欣目录目录 (1)信息元素功能性定义 (11)1 核心网信息元素 (11)1.1 CN Information elements (11)1.2 CN Domain System Information (11)1.3 CN Information info (11)1.4 IMEI (11)1.5 IMSI (GSM-MAP) (11)1.6 Intra Domain NAS Node Selector (11)1.7 Location Area Identification (12)1.8 NAS message (12)1.9 NAS system information (GSM-MAP) (12)1.10 Paging record type identifier (12)1.11 PLMN identity (12)1.12 PLMN Type (12)1.13 P-TMSI (GSM-MAP) (12)1.14 RAB identity (12)1.15 Routing Area Code (12)1.16 Routing Area Identification (13)1.17 TMSI (GSM-MAP) (13)2 UTRAN 移动信息元素 (13)2.1 Cell Access Restriction (13)2.2 Cell identity (13)2.3 Cell selection and re-selection info for SIB3/4 (13)2.4 Cell selection and re-selection info for SIB11/12 (13)2.5 Mapping Info (14)2.6 URA identity (14)3 UE 信息元素 (14)3.1 Activation time (14)3.2 Capability Update Requirement (14)3.3 Cell update cause (15)3.4 Ciphering Algorithm (15)3.5 Ciphering mode info (15)3.6 CN domain specific DRX cycle length coefficient (15)3.7 CPCH Parameters (15)3.8 C-RNTI (15)3.9 DRAC system information (15)3.10 Void (16)3.11 Establishment cause (16)3.12 Expiration Time Factor (16)3.13 Failure cause (16)3.14 Failure cause and error information (16)3.15 Initial UE identity (16)3.16 Integrity check info (16)3.17 Integrity protection activation info (17)3.18 Integrity protection Algorithm (17)3.19 Integrity protection mode info (17)3.20 Maximum bit rate (17)3.21 Measurement capability (17)3.22 Paging cause (17)3.23 Paging record (17)3.24 PDCP capability (17)3.25 Physical channel capability (18)3.26 Protocol error cause (18)3.27 Protocol error indicator (18)3.28 RB timer indicator (18)3.29 Redirection info (18)3.30 Re-establishment timer (18)3.31 Rejection cause (18)3.32 Release cause (18)3.33 RF capability FDD (19)3.34 RLC capability (19)3.35 RLC re-establish indicator (19)3.36 RRC transaction identifier (19)3.37 Security capability (19)3.38 START (19)3.39 Transmission probability (19)3.40 Transport channel capability (20)3.41 UE multi-mode/multi-RAT capability (20)3.42 UE radio access capability (20)3.43 UE Timers and Constants in connected mode (21)3.44 UE Timers and Constants in idle mode (21)3.45 UE positioning capability (21)3.46 URA update cause (21)3.47 U-RNTI (21)3.48 U-RNTI Short (21)3.49 UTRAN DRX cycle length coefficient (21)3.50 Wait time (21)3.51 UE Specific Behavior Information 1 idle (21)3.52 UE Specific Behavior Information 1 interRAT (22)4 无线承载信息元素 (22)4.0 Default configuration identity (22)4.1 Downlink RLC STATUS info (22)4.2 PDCP info (22)4.3 PDCP SN info (22)4.4 Polling info (22)4.5 Predefined configuration identity (23)4.6 Predefined configuration value tag (23)4.7 Predefined RB configuration (23)4.8 RAB info (23)4.9 RAB info Post (23)4.10 RAB information for setup (23)4.11 RAB information to reconfigure (24)4.12 NAS Synchronization indicator (24)4.13 RB activation time info (24)4.14 RB COUNT-C MSB information (24)4.15 RB COUNT-C information (24)4.16 RB identity (24)4.17 RB information to be affected (24)4.18 RB information to reconfigure (25)4.19 RB information to release (25)4.20 RB information to setup (25)4.21 RB mapping info (25)4.22 RB with PDCP information (25)4.23 RLC info (25)4.24 Signaling RB information to setup (26)4.25 Transmission RLC Discard (26)5 传输信道信息元素 (26)5.1 Added or Reconfigured DL TrCH information (26)5.2 Added or Reconfigured UL TrCH information (27)5.3 CPCH set ID (27)5.4 Deleted DL TrCH information (27)5.5 Deleted UL TrCH information (27)5.6 DL Transport channel information common for all transport channels (27)5.7 DRAC Static Information (27)5.8 Power Offset Information (28)5.9 Predefined TrCH configuration (28)5.10 Quality Target (28)5.11 Semi-static Transport Format Information (28)5.12 TFCI Field 2 Information (28)5.13 TFCS Explicit Configuration (28)5.14 TFCS Information for DSCH (TFCI range method) (29)5.15 TFCS Reconfiguration/Addition Information (29)5.16 TFCS Removal Information (29)5.17 Void (29)5.18 Transport channel identity (29)5.19 Transport Format Combination (TFC) (29)5.20 Transport Format Combination Set (29)5.21 Transport Format Combination Set Identity (29)5.22 Transport Format Combination Subset (29)5.23 Transport Format Set (29)5.24 UL Transport channel information common for all transport channels (30)6 物理信道信息元素 (30)6.1 AC-to-ASC mapping (30)6.2 AICH Info (30)6.3 AICH Power offset (30)6.4 Allocation period info (30)6.5 Alpha (30)6.6 ASC Setting (30)6.7 Void (31)6.8 CCTrCH power control info (31)6.9 Cell parameters Id (31)6.10 Common timeslot info (31)6.11 Constant value (31)6.12 CPCH persistence levels (31)6.13 CPCH set info (31)6.14 CPCH Status Indication mode (31)6.15 CSICH Power offset (32)6.16 Default DPCH Offset Value (32)6.17 Downlink channelisation codes (32)6.18 Downlink DPCH info common for all RL (32)6.19 Downlink DPCH info common for all RL Post (32)6.20 Downlink DPCH info common for all RL Pre (32)6.21 Downlink DPCH info for each RL (32)6.22 Downlink DPCH info for each RL Post (33)6.23 Downlink DPCH power control information (33)6.24 Downlink information common for all radio links (33)6.25 Downlink information common for all radio links Post (33)6.26 Downlink information common for all radio links Pre (33)6.27 Downlink information for each radio link (33)6.28 Downlink information for each radio link Post (33)6.29 Void (33)6.30 Downlink PDSCH information (33)6.31 Downlink rate matching restriction information (34)6.32 Downlink Timeslots and Codes (34)6.33 DPCH compressed mode info (34)6.34 DPCH Compressed Mode Status Info (34)6.35 Dynamic persistence level (34)6.36 Frequency info (34)6.37 Individual timeslot info (35)6.38 Individual Timeslot interference (35)6.39 Maximum allowed UL TX power (35)6.40 Void (35)6.41 Midamble shift and burst type (35)6.42 PDSCH Capacity Allocation info (35)6.43 PDSCH code mapping (36)6.44 PDSCH info (36)6.45 PDSCH Power Control info (36)6.46 PDSCH system information (36)6.47 PDSCH with SHO DCH Info (36)6.48 Persistence scaling factors (36)6.49 PICH Info (36)6.50 PICH Power offset (37)6.51 PRACH Channelisation Code List (37)6.52 PRACH info (for RACH) (37)6.53 PRACH partitioning (37)6.54 PRACH power offset (37)6.55 PRACH system information list (37)6.56 Predefined PhyCH configuration (38)6.57 Primary CCPCH info (38)6.58 Primary CCPCH info post (38)6.59 Primary CCPCH TX Power (38)6.60 Primary CPICH info (38)6.61 Primary CPICH Tx power (38)6.62 Primary CPICH usage for channel estimation (38)6.63 PUSCH info (38)6.64 PUSCH Capacity Allocation info (38)6.65 PUSCH power control info (39)6.66 PUSCH system information (39)6.67 RACH transmission parameters (39)6.68 Radio link addition information (39)6.69 Radio link removal information (39)6.70 SCCPCH Information for FACH (39)6.71 Secondary CCPCH info (39)6.72 Secondary CCPCH system information (40)6.73 Secondary CPICH info (40)6.74 Secondary scrambling code (40)6.75 SFN Time info (40)6.76 SSDT cell identity (40)6.77 SSDT information (40)6.78 STTD indicator (40)6.79 TDD open loop power control (41)6.80 TFC Control duration (41)6.81 TFCI Combining Indicator (41)6.82 TGPSI (41)6.83 Time info (41)6.84 Timeslot number (41)6.85 TPC combination index (41)6.86 TSTD indicator (41)6.87 TX Diversity Mode (41)6.88 Uplink DPCH info (41)6.89 Uplink DPCH info Post (42)6.90 Uplink DPCH info Pre (42)6.91 Uplink DPCH power control info (42)6.92 Uplink DPCH power control info Post (42)6.93 Uplink DPCH power control info Pre (42)6.94 Uplink Timeslots and Codes (42)6.95 Uplink Timing Advance (42)6.96 Uplink Timing Advance Control (43)7 测量信息元素 (43)7.1 Additional measurements list (43)7.2 Cell info (43)7.3 Cell measured results (43)7.4 Cell measurement event results (44)7.5 Cell reporting quantities (44)7.6 Cell synchronization information (44)7.7 Event results (44)7.8 FACH measurement occasion info (45)7.9 Filter coefficient (45)7.10 HCS Cell re-selection information (45)7.11 HCS neighboring cell information (45)7.12 HCS Serving cell information (45)7.13 Inter-frequency cell info list (46)7.14 Inter-frequency event identity (46)7.15 Inter-frequency measured results list (46)7.16 Inter-frequency measurement (46)7.17 Inter-frequency measurement event results (47)7.18 Inter-frequency measurement quantity (47)7.19 Inter-frequency measurement reporting criteria (47)7.20 Inter-frequency measurement system information (47)7.21 Inter-frequency reporting quantity (47)7.22 Inter-frequency SET UPDATE (48)7.23 Inter-RAT cell info list (48)7.24 Inter-RAT event identity (48)7.25 Inter-RAT info (48)7.26 Inter-RAT measured results list (48)7.27 Inter-RAT measurement (49)7.28 Inter-RAT measurement event results (49)7.29 Inter-RAT measurement quantity (49)7.30 Inter-RAT measurement reporting criteria (49)7.31 Inter-RAT measurement system information (50)7.32 Inter-RAT reporting quantity (50)7.33 Intra-frequency cell info list (50)7.34 Intra-frequency event identity (50)7.35 Intra-frequency measured results list (50)7.36 Intra-frequency measurement (50)7.37 Intra-frequency measurement event results (51)7.38 Intra-frequency measurement quantity (51)7.39 Intra-frequency measurement reporting criteria (51)7.40 Intra-frequency measurement system information (51)7.41 Intra-frequency reporting quantity (52)7.42 Intra-frequency reporting quantity for RACH reporting (52)7.43 Maximum number of reported cells on RACH (52)7.44 Measured results (52)7.45 Measured results on RACH (52)7.46 Measurement Command (52)7.47 Measurement control system information (53)7.48 Measurement Identity (53)7.49 Measurement reporting mode (53)7.50 Measurement Type (53)7.51 Measurement validity (53)7.52 Observed time difference to GSM cell (53)7.53 Periodical reporting criteria (53)7.54 Primary CCPCH RSCP info (54)7.55 Quality measured results list (54)7.56 Quality measurement (54)7.57 Quality measurement event results (54)7.58 Quality measurement reporting criteria (54)7.59 Quality reporting quantity (54)7.60 Reference time difference to cell (54)7.61 Reporting Cell Status (55)7.62 Reporting information for state CELL_DCH (55)7.63 SFN-SFN observed time difference (55)7.64 Time to trigger (55)7.65 Timeslot ISCP info (55)7.66 Traffic volume event identity (55)7.67 Traffic volume measured results list (55)7.68 Traffic volume measurement (55)7.69 Traffic volume measurement event results (56)7.70 Traffic volume measurement object (56)7.71 Traffic volume measurement quantity (56)7.72 Traffic volume measurement reporting criteria (56)7.73 Traffic volume measurement system information (56)7.74 Traffic volume reporting quantity (56)7.75 UE internal event identity (56)7.76 UE internal measured results (57)7.77 UE internal measurement (57)7.78 UE internal measurement event results (57)7.79 UE internal measurement quantity (57)7.80 UE internal measurement reporting criteria (57)7.81 Void (58)7.82 UE Internal reporting quantity (58)7.83 UE Rx-Tx time difference type 1 (58)7.84 UE Rx-Tx time difference type 2 (58)7.85 UE Transmitted Power info (58)7.86 UE positioning Ciphering info (58)7.87 UE positioning Error (58)7.88 UE positioning GPS acquisition assistance (59)7.89 UE positioning GPS almanac (59)7.90 UE positioning GPS assistance data (59)7.91 UE positioning GPS DGPS corrections (59)7.92 UE positioning GPS ionospheric model (59)7.93 UE positioning GPS measured results (59)7.94 UE positioning GPS navigation model (60)7.95 UE positioning GPS real-time integrity (60)7.96 UE positioning GPS reference time (60)7.97 UE positioning GPS UTC model (61)7.98 UE positioning IPDL parameters (61)7.99 UE positioning measured results (61)7.100 UE positioning measurement (61)7.101 UE positioning measurement event results (61)7.102 Void (62)7.103 UE positioning OTDOA assistance data for UE-assisted (62)7.104 Void (62)7.105 UE positioning OTDOA measured results (62)7.106 UE positioning OTDOA neighbor cell info (62)7.107 UE positioning OTDOA quality (63)7.108 UE positioning OTDOA reference cell info (63)7.109 UE positioning position estimate info (64)7.110 UE positioning reporting criteria (64)7.111 UE positioning reporting quantity (64)7.112 T ADV info (65)8 其它信息元素 (65)8.1 BCCH modification info (65)8.2 BSIC (65)8.3 CBS DRX Level 1 information (65)8.4 Cell Value tag (65)8.5 Inter-RAT change failure (65)8.6 Inter-RAT handover failure (66)8.7 Inter-RAT UE radio access capability (66)8.8 Void (66)8.9 MIB Value tag (66)8.10 PLMN Value tag (66)8.11 Predefined configuration identity and value tag (66)8.12 Protocol error information (66)8.13 References to other system information blocks (66)8.14 References to other system information blocks and scheduling blocks (67)8.15 Rplmn information (67)8.16 Scheduling information (67)8.17 SEG COUNT (67)8.18 Segment index (67)8.19 SIB data fixed (67)8.20 SIB data variable (67)8.21 SIB type (67)8.22 SIB type SIBs only (67)9 ANSI-41 Information elements (68)10 Multiplicity values and type constraint values (68)信息元素功能性定义消息是由多个信息元素组合而成，信息元素根据其功能的不同划分为：核心网域信息元素、UTRAN 移动信息元素、UE 信息元素、无线承载信息元素、传输信道信息元素、物理信道信息元素和测量信息元素。
【北美购房网】干货 在加拿大转售楼花涉及哪些税务问题
【北美购房网】干货| 在加拿大转售楼花涉及哪些税务问题? 在加拿大如果买了期房，想在final closing之前转手，应该注意哪些税务问题呢？通常买楼花（期房）有三种目的：自住、出租、转让，这三种情况涉及的税务问题不一样，举例分析。
自住如果和建筑商签合同（Purchase and Sale Agreement）时，已经声明是自住（primary residence），建筑商会代办申请新房HST rebate，并把能够拿回的rebate做到房价里面，一切不用自己操心。
合同上的价格就是最后的价格，买家不需要额外再付HST（协调销售税）。
注意：如果final closing之后没有按时搬入，而是转手卖出，这个行为就使该房不符合“自住房”的概念了（因为没有“住”），CRA会追回已经发放的HST rebate。
出租如果和建筑商签合同（Purchase and Sale Agreement）时，声明房子将用于出租，那么买家除了要付给建筑商原始房价之外，还要付13%的HST。
当然，HST可以通过填表申请HST rental rebate从CRA拿回相当多的一部分来。
这个rebate申请，建筑商通常不负责，需要自己来做。
转让在Occupancy/Final Closing之前就转让，相当于在没有拿到产权证之前，把原来的购房合同卖给接手的买家。
需要注意的是：首先，不是所有的楼花都可以转让。
有些建筑商就明文规定不许转让楼花，这就一定要等到final closing之后，再进行转让。
其次，还有一些建筑商，会给买家这个自由（购房合同里会写），可以转让楼花。
尽管合同里有这个条款，在进行转让之前，通常还是要得到建筑商的书面同意。
因为在closing之前转让这个楼花，就意味着这一纸合同是建筑商和新买家之间签署的了。
有的建筑商会收取费用，几千块不等（费用通常也有HST）。
有的建筑商为了吸引买家，干脆不收。
具体案例分析案例一：隔壁老王、老李、老张，三人共同租住在一栋3个卧室的DT小房子里。
Oracle公共部门收入管理商业用户指南说明书
OraclePublic Sector Revenue Management Business User GuideRelease 2.5.0.0.0E71301-01February 2016Oracle Public Sector Revenue Management Business User GuideRelease 2.5.0.0.0E71301-01February 2016Documentation build: 2.5.2016 10:21:45 [T1_1454696505000]Copyright © 2007, 2016, Oracle and/or its affiliates. All rights reserved.This software and related documentation are provided under a license agreement containing restrictions on use and disclosure and are protected by intellectual property laws. Except as expressly permitted in your license agreement or allowed by law, you may not use, copy, reproduce, translate, broadcast, modify, license, transmit, distribute, exhibit, perform, publish, or display any part, in any form, or by any means. Reverse engineering, disassembly, or decompilation of this software, unless required by law for interoperability, is prohibited.If this is software or related documentation that is delivered to the U.S. Government or anyone licensing it on behalf of the U.S. Government, then the following notice is applicable:U.S. GOVERNMENT END USERS: Oracle programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, delivered to U.S. Government end users are "commercial computer software" pursuant to the applicable Federal Acquisition Regulation and agency-specific supplemental regulations. As such, use, duplication, disclosure, modification, and adaptation of the programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, shall be subject to license terms and license restrictions applicable to the programs. No other rights are granted to the U.S. Government.This software or hardware is developed for general use in a variety of information management applications. It is not developed or intended for use in any inherently dangerous applications, including applications that may create a risk of personal injury. If you use this software or hardware in dangerous applications, then you shall be responsible to take all appropriate fail-safe, backup, redundancy, and other measures to ensure its safe use. Oracle Corporation and its affiliates disclaim any liability for any damages caused by use of this software or hardware in dangerous applications.Oracle and Java are registered trademarks of Oracle and/or its affiliates. Other names may be trademarks of their respective owners.Intel and Intel Xeon are trademarks or registered trademarks of Intel Corporation. All SPARC trademarks are used under license and are trademarks or registered trademarks of SPARC International, Inc. AMD, Opteron, the AMD logo, and the AMD Opteron logo are trademarks or registered trademarks of Advanced Micro Devices. UNIX is a registered trademark of The Open Group.This software or hardware and documentation may provide access to or information about content, products, and services from third parties. Oracle Corporation and its affiliates are not responsible for and expressly disclaim all warranties of any kind with respect to third-party content, products, and services unless otherwise set forth in an applicable agreement between you and Oracle. Oracle Corporation and its affiliates will not be responsible for any loss, costs, or damages incurred due to your access to or use of third-party content, products, or services, except as set forth in an applicable agreement between you and Oracle.ContentsOracle Public Sector Revenue Management Business Process (16)User Interface Standard Features (16)System-Wide Standards (16)Page Components (16)Characteristics Common to All Pages (16)Maintenance Pages (37)The Unique Identifier Area (37)Confirmation & Error Messages (38)Warning If Unsaved Changes Exist (38)Query Pages (38)The Search Area (38)Portals (38)Portals Are Made Up Of Zones (39)Each User Can Customize Which Zones Appear (40)Users Must Be Granted Security Access To Each Zone (41)Zones May Appear Collapsed When A Page Opens (41)Dashboard Portal (41)User Preferences (44)User - Main (45)User - To Do Roles (46)User - Access Security (46)User - Bookmarks (47)User - Portal Preferences (47)User - Favorite Links (48)User - Favorite Scripts (49)User - Characteristics (49)User - Miscellaneous (50)Initiating Scripts (50)Accelerator Key Summary (51)Portal and Zone Features (53)Zone Types and Characteristics (53)Explorer Zones (53)Map Zones (59)Common Characteristics of Zones (60)Common Base Portals and Zones (60)All-In-One Portal (60)Separate Query and Maintenance Portals (61)Taxpayer Information (62)Understanding the Account Model (62)Persons (62)Accounts (63)Tax Roles (63)Obligations (63)Assets (64)Addresses (64)360 Degree Search and View (64)360 Degree Search (64)360 Degree View (65)360 Degree View - Main (66)360 Degree View - Account (66)360 Degree View - Tax Role (69)360 Degree View - Financial (71)Dashboard Portal (73)Current Context Zone (73)Customer Contact Zone (74)Financial Information Zone (74)Alert Zone (75)Maintaining The Account Model (77)Maintaining Persons (77)Person Query (77)Person Portal (77)Maintaining Accounts (79)Account - Main Information (79)Account - Auto Pay (81)Account - Person Information (82)Account - Bill Messages (84)Account - Collections (84)Account - Characteristics (86)Account - Alerts (86)Maintaining Direct Debit Mandates (86)Using The Account / Person Replicator (87)Information Replicated for New Persons (88)Information Replicated for New Accounts (88)Maintaining Tax Roles (88)Tax Role Query (89)Tax Role Portal (89)Maintaining Obligations (89)Obligation - Main Information (90)Obligation - Rate Info (91)Obligation - Chars (91)Obligation - Recurring Charges (92)Obligation - Miscellaneous (92)Maintaining Addresses (93)Address Query (93)Address Portal (93)The Big Picture Of Customer Contacts (94)Customer Contacts Are Associated With Persons (94)How Customer Contacts Are Created (94)Customer Contacts Are Used To Trigger Letters (94)A Customer Contact May Trigger Reminders (95)Maintaining Customer Contacts (95)Customer Contact - Main (95)Customer Contact - Log (96)Customer Contact - Characteristics (97)Reprinting Letters (97)Appendix A - Legacy Functionality (98)Navigating The Account Model Using Control Central (98)Control Central - Main (98)Control Central - Account Information (102)Control Central - Taxpayer Information (111)Control Central - Account Tree (115)Control Central - Location Tree (115)Control Central - Bill/Payment Tree (115)How To Add A New Taxpayer From Control Central (116)Maintaining Persons (Legacy) (116)Person - Main Information (116)Person - Correspondence Information (118)Person - Characteristics (119)Person - Persons (119)Person - Web Self Service (120)Person - Miscellaneous (121)Maintaining Locations (121)Location - Main Information (121)Location - Characteristics (122)Location - Geographic Data (122)Location - Alternate Address (123)Additional Location Management Tools (124)Using The Location Replicator (124)Location Management (125)Location Management Page (126)Setting Up Bill Print Groups (127)Bill Print Group - Main (128)Bill Print Group - Obligation Sub Group (129)Forms Processing (130)Understanding Forms (130)Registration Forms (130)About Tax Forms (130)Validating Forms (130)About Suspended Forms (131)Forms May Wait for Information (131)About Form Versions (131)About Uploading Forms (132)Form Batch Header Details (132)Form Upload Staging Details (132)About Processing Batches of Forms (132)Form Control Overview (133)Maintaining Registration Forms (134)Registration Form Query (134)Registration Form Portal (134)Registration Form - Main (134)Registration Form - Exceptions (135)Registration Form - Versions (135)Registration Form - Log (135)Common Registration Form Procedures (135)Manually Adding Registration Forms (135)Correcting Suspended Registration Forms (136)Re-editing Registration Forms (136)Manually Posting a Valid Registration Form (137)Canceling Registration Forms (137)Maintaining Tax Forms (137)Tax Form Query (137)Tax Form Portal (137)Tax Form - Main (137)Tax Form - Exceptions (138)Tax Form - Versions (138)Tax Form - Log (138)Common Tax Form Procedures (139)Manually Adding Tax Forms (139)Correcting Suspended Tax Forms (139)Re-editing Tax Forms (140)Manually Posting a Valid Tax Form (140)Canceling Tax Forms (140)Adjusting Tax Forms (141)Changing the Receive Date (141)Transferring Tax Forms (141)Reversing Tax Forms (142)Auditing Tax Forms (142)Maintaining Form Batch Headers (142)Form Batch Header Query (143)Form Batch Header Portal (143)Adding Form Batch Headers (143)Validating Form Batch Headers (143)Correcting Suspended Form Batch Headers (144)Canceling Batches of Forms (144)Reviewing Batches Where Records Were Rejected (144)Maintaining Form Upload Staging (145)Form Upload Staging Query (145)Form Upload Staging Portal (145)Forms Upload Staging - Main (145)Forms Upload Staging - Log (145)Adding Form Upload Staging Records (145)Validating Form Upload Staging Records (145)Correcting Suspended Form Upload Staging Records (146)Canceling Forms Upload Staging Records (146)Maintaining Form Controls (146)Form Control Query (147)Form Control Portal (147)Form Control - Main (147)Form Control - Log (147)Common Form Control Procedures (147)Asset (148)Understanding Assets (148)About Assets (148)About Valuation (148)About Valuation Upload (148)Maintaining Assets (148)Asset Query (148)Asset Portal (149)Asset - Main (149)Asset - Ownership (149)Asset - History (149)Asset - Log (150)Maintaining Valuations (150)Valuation Portal (150)Valuation - Main (150)Valuation - Log (150)Valuation Errors Query (150)Penalty and Interest (151)Background Topics (151)Dynamic Credit Allocation (151)Bringing Penalty and Interest Up to Date (151)Forecasting Penalty and Interest (152)Waiving Penalty and Interest (152)Waiver Type (152)Creating and Activating a Waiver (152)Canceling a Waiver (153)Waiver Log Information (153)Detailed P&I View (153)Maintaining Waivers (154)Waiver Query (154)Waiver Portal (154)Billing (154)Maintaining Bills (155)Bill Query (155)Billing Portal (155)Bill - Log (155)Common Bill Procedures (155)Manually Adding A Bill (156)Canceling Bills (156)Overriding Due Dates (156)Maintaining Batch Control Group Values (157)Payments (157)The Big Picture of Payments (157)A Payment Event Has Payments And Tenders (157)Multiple Tenders Used To Pay For Multiple Accounts (158)An Overview Of The Payment Event Creation & Allocation Process (159)Payments and Penalty and Interest (160)Payment Date and Effective Date for Payment Events (160)Distributing A Payment Event (161)Distributing A Payment Amongst An Account's Obligations (161)Overpayment (161)Canceling A Tender Versus Canceling A Payment (161)NSF Cancellations (162)Transferring A Payment (162)Unbalanced Payment Events (162)Tender Management and Workstation Cashiering (162)Managing Your Cash Drawers (164)Turn Ins (166)Balancing By Tender Type (166)Cash Back (167)Managing Payments Interfaced From External Sources (168)Exceptions (168)Payment Exceptions (168)Payment Event Exceptions (168)Resolving Exceptions Automatically (168)Payment Financial Transaction Considerations (169)Payment - Current Balance versus Payoff Balance (169)The Source Of GL Accounts On A Payment Financial Transaction (169)A Payment May Affect More Than Just Taxpayer Balances (169)Open Item Accounting and Match Events (170)FT Freeze Repercussions (170)Automatic Payments (170)How To Set Up A Taxpayer To Pay Automatically (170)What Are Automatic Payments? (170)How And When Are Automatic Payments Created? (170)Determining Bank Details (172)Automatic Payment Dates (172)How To Implement Maximum Withdrawal Limits (172)How Are Automatic Payments Cancelled? (173)Match Events Are Created For Open-Item Customers When An Automatic Payment Is Created (173)Pay Plans and Automatic Payment (173)Issuing A Payment Advice Instead Of Creating An Automatic Payment (173)How To Set Up A Taxpayer To Receive Payment Advice (173)Payment Advice Option Is For Bill-Related Automatic Payments Only (174)Maintaining Payment Events (174)Payment Lifecycle (174)Payment Event Lifecycle (174)Tender Lifecycle (175)Payment Lifecycle (176)Payment Event - Add Dialog (177)Payment Event - Main Information (178)Payment Event - Tenders (180)Payment Event Action Codes (182)Payment Actions (182)Payment Event Actions (183)Tender Actions (184)Payment Event Quick Add (185)Multiple Payment Events Dialog (186)Single Payment Event Dialog (187)Payment Quick Add (188)Maintaining Payments (190)Payment - Main (190)Payment - Pay Segments (191)Payment - Manual Distribution (193)Payment - Characteristics (194)Payment Action Codes (195)Distribute (A Payment) (195)Redistribute (A Payment) (195)Freeze (A Payment) (195)Cancel (A Payment) (195)Transfer (A Payment) (196)Delete (A Payment) (197)How To (197)How To Add A New Payment Event (197)How To Cash A Check (197)How To Allocate The Tender Amount To Multiple Accounts (198)How To Print Receipts And Endorsements (198)How To Cancel A Tender (199)How To Transfer A Payment From One Account To Another (199)How To Distribute A Payment To A Specific obligation (200)How To Get An Unbalanced Tender Control In Balance (Fixing Over/Under) (200)Financial Transactions On A Payment (201)Payment History (202)Payment / Tender Search (202)Maintaining Deposit Controls (205)The Lifecycle Of A Deposit Control (206)Deposit Control - 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变更产权证人的流程
变更产权证人的流程英文回答。
Steps to Change the Name on a Title Deed:1. Gather the necessary documents:Title deed to the property.Proof of identity (passport, driver's license, etc.)。
Proof of address (utility bill, bank statement, etc.)。
Form TR1 (Application to Change the Register)。
Payment for the application fee.2. Complete the Form TR1:Download the Form TR1 from the Land Registry website.Fill out the form with the following information:Your name and contact details.The old name on the title deed.The new name you want to be registered.The reason for the change.The date of the change.3. Send the application to the Land Registry:Send the completed Form TR1, along with the required documents and payment, to the Land Registry.The address is:HM Land Registry.Burrington Road.Plymouth.PL9 9RH.4. Pay the application fee:The current application fee is £27.5. Allow time for processing:The Land Registry will typically process the application within two weeks.6. Receive the new title deed:Once the application is processed, you will receive a new title deed with the updated name.中文回答。
房产税帐务处理流程
房产税帐务处理流程英文回答：Accounting Treatment for Property Taxes.Property taxes are a type of local government taxlevied on real estate and personal property. They are typically assessed and collected annually, with payment deadlines determined by each jurisdiction. For businesses, property taxes are considered an expense and are recordedas such in the accounting records.The accounting treatment for property taxes depends on the type of property and the taxpayer's method of accounting. For accrual-basis taxpayers, property taxes are recognized as an expense when the tax liability is incurred, regardless of when payment is due. Cash-basis taxpayers, on the other hand, recognize property taxes as an expense only when paid.Steps Involved in Processing Property Tax Payments.Typically, the process of recording property tax payments involves the following steps:1. Receipt of Tax Bill: The taxpayer receives the property tax bill from the local government entity.2. Recognition of Expense: Accrual-basis taxpayers recognize the property tax expense at this time, whilecash-basis taxpayers do not.3. Payment of Tax: The taxpayer makes payment on the property tax bill.4. Recording Payment: Accrual-basis taxpayers recordthe payment as a reduction to the property tax payable account, while cash-basis taxpayers record it as an expense.5. Periodic Adjustments: For accrual-basis taxpayers,the property tax expense is adjusted periodically to ensure that the balance in the property tax payable account isaccurate.Journal Entries.The following journal entries illustrate the accounting treatment for property taxes:For accrual-basis taxpayers:Recognition of property tax expense:Debit: Property Tax Expense.Credit: Property Tax Payable.Payment of property tax:Debit: Property Tax Payable.Credit: Cash.For cash-basis taxpayers:Payment of property tax:Debit: Property Tax Expense.Credit: Cash.Disclosure Requirements.Financial reporting standards require that companies disclose information about their property taxes in the notes to the financial statements. This disclosure typically includes the amount of property taxes paid or accrued during the period, as well as any significant changes in the property tax expense from prior periods.中文回答：房产税账务处理流程。
个人住房买卖退税流程
个人住房买卖退税流程英文回答：Personal Residence Sale Tax Exclusion.The personal residence sale tax exclusion allows homeowners to exclude up to $250,000 of gain from the sale of their principal residence. To qualify for the exclusion, the homeowner must meet the following requirements:The homeowner must have owned and used the property as their principal residence for at least two of the five years preceding the sale.The homeowner cannot have used the exclusion on another home sale within the past two years.The homeowner must file Form 2119, Sale of Your Home, with their tax return to claim the exclusion.The exclusion is phased out for homeowners who selltheir homes for more than $250,000. The phase-out begins at $500,000 for married couples filing jointly and $250,000for all other taxpayers. The exclusion is completely phased out for homeowners who sell their homes for more than $750,000 for married couples filing jointly and $375,000for all other taxpayers.中文回答：个人住房出售退税流程。
房子退税操作流程退税标准
房子退税操作流程退税标准英文回答：## Homeowner Tax Deductions: A Comprehensive Guide.Filing Process:1. Gather necessary documents: W-2 forms, mortgage statement, property tax bill, and any other relevant documentation.2. Choose a tax preparation method: Use tax software, hire a tax professional, or file online with the IRS.3. Complete Form 1040: This is the main tax return form where you report your income and deductions.4. Itemize deductions on Schedule A: This schedule allows you to list eligible deductions, including mortgage interest, property taxes, and charitable donations.5. File your tax return: Submit your completed tax return by the April 15th deadline.Deduction Eligibility:Mortgage Interest: Deductible up to the limit of your mortgage debt, subject to income restrictions.Property Taxes: Deductible without any limit, regardless of your income.Home Equity Loan Interest: Deductible if the loan was used to acquire or improve the property.Points Paid: Fees paid to obtain a mortgage are amortized and deductible over the life of the loan.Private Mortgage Insurance (PMI): Deductible for loans originated before 2018, subject to income restrictions.HOA Fees: Generally not deductible, unless theyinclude property taxes or insurance premiums.Deduction Rules:Itemization vs. Standard Deduction: Choose the option that results in the greater tax savings.Phase-out Limitations: Mortgage interest and property tax deductions are phased out for higher-income taxpayers.Personal Use Limitation: Deductions apply only to the portion of your home used as a primary residence.Additional Considerations:Property Tax Reassessment: If the assessed value of your property increases, your property tax bill may increase, potentially affecting your deduction.Tax Reform Act (2017): Changed the mortgage interest deduction limits and eliminated the deduction for home equity loan interest.Consult with a Tax Professional: Seeking professional advice can ensure you maximize your deductions and avoid errors.中文回答：## 房屋退税操作流程退税标准。
国有工业产房过户流程
国有工业产房过户流程英文回答：Industrial Real Estate Transfer Procedure.1. Preparation.Gather necessary documents, including:Title deed or ownership certificate.Transfer agreement.Government-issued identification.Proof of payment of relevant fees.2. Due Diligence.Conduct a thorough investigation of the property,including:Legal title search.Physical inspection.Financial analysis.Environmental assessment.3. Transfer Agreement.Draft and execute a legally binding transfer agreement that outlines the terms of the transaction, including:Purchase price.Closing date.Conditions precedent.Covenants and representations.4. Government Approvals.Obtain necessary government approvals, if applicable, such as:Zoning clearance.Building permits.Environmental impact assessments.5. Closing.Attend the closing meeting, where the following will occur:Signing of the transfer deed.Exchange of funds.Transfer of keys and possession of the property.6. Registration.Register the transfer deed with the relevant government authority to complete the legal transfer of ownership.中文回答：国有工业产房过户流程。
房产、车位退税流程
房产、车位退税流程英文回答：Property and Parking Space Tax Refund Process.Property Tax Refund.To claim a property tax refund, you will need to:Gather necessary documents, such as your property tax bill, proof of payment, and identification.File a refund application with the appropriate government authority.Provide evidence to support your claim, such as receipts or bank statements.Submit the completed application and supporting documents to the relevant office.Parking Space Tax Refund.To claim a parking space tax refund, you will need to:Check if you are eligible for a refund based on the specific regulations in your jurisdiction.Gather relevant documentation, including your parking permit, proof of payment, and identification.File a refund request with the responsible government agency.Provide documentation to substantiate your claim.Submit the completed application and supporting materials for review.General Process for Both Types of Refunds.1. Determine Eligibility: Verify that you meet thecriteria for a refund based on your specific circumstances and the applicable laws.2. Gather Required Documentation: Collect all necessary documents to support your claim, such as payment receipts, property tax bills, and parking permits.3. File a Refund Application: Submit a formal request for a refund to the appropriate government agency.4. Provide Supporting Evidence: Attach relevant documentation to your application to demonstrate your eligibility and the amount you are claiming.5. Submit Completed Application: Send the fully completed refund application and supporting materials to the designated office or department.6. Review and Processing: The government agency will review your application and supporting documents to determine if you are entitled to a refund.7. Notification of Decision: You will be notified of the decision regarding your refund claim, and whether or not you will receive a payment.8. Refund Disbursement: If approved, the refund amount will be disbursed to you through the designated method.中文回答：房产和车位退税流程。
商品房预售登记变更流程
商品房预售登记变更流程英文回答：Procedure to Change the Registration of Pre-sale Commercial Housing.1. Submit an application.The applicant shall submit a written application to the real estate registration authority, stating the reasons for the change and attaching the relevant supporting documents.2. Review of the application.The real estate registration authority shall review the application and supporting documents within 15 working days from the date of receipt of the application.3. Approval of the application.If the application is approved, the real estate registration authority shall issue a notice of approval to the applicant within 10 working days from the date of approval.4. Change of registration.Within 15 working days from the date of receipt of the notice of approval, the applicant shall submit the following documents to the real estate registration authority for the change of registration:Original pre-sale registration certificate.Notice of approval for change of registration.Other documents required by the real estate registration authority.5. Issuance of new pre-sale registration certificate.The real estate registration authority shall issue anew pre-sale registration certificate to the applicant within 10 working days from the date of receipt of the complete documents.Supporting documents.The supporting documents required for the application may include, but are not limited to, the following:Proof of identity of the applicant.Proof of ownership of the property.Contract for the sale of the property.Evidence of the reasons for the change.Fees.The fees for the change of registration are determined by the real estate registration authority.Timelines.The timelines specified in this procedure are subject to change.中文回答：商品房预售登记变更流程。
拍卖房退税申请范文
拍卖房退税申请范文英文回答:Tax refund application for auctioned property.Introduction:Hello, I am writing to apply for a tax refund for a property that I recently purchased at an auction. I believe that I am eligible for a refund based on the circumstances surrounding the purchase. In this letter, I will explain the reasons for my eligibility and provide supporting evidence.Eligibility for tax refund:Firstly, I am eligible for a tax refund because the property was purchased at an auction. According to the tax regulations, properties acquired through auctions are subject to a lower tax rate or even exempt from tax. Thisis due to the fact that auctioned properties are often sold at a lower price compared to the market value. As a result, the tax burden should be reduced accordingly.Secondly, the property I purchased at the auction was in a distressed condition. It required significant repairs and renovations before it could be inhabitable. In such cases, tax regulations allow for a tax refund to compensate for the expenses incurred during the restoration process. I have already spent a substantial amount of money on repairing the property, including fixing the plumbing, electrical work, and replacing the damaged roof.Supporting evidence:To support my application, I have attached the necessary documents, including the auction contract, proof of payment, and receipts for the repair expenses. These documents clearly demonstrate the authenticity of my claim and the financial investment I have made in the property.Conclusion:In conclusion, I believe that I am eligible for a tax refund for the property I purchased at the auction. The lower price at which the property was acquired and the extensive repairs required make me eligible for a refund. I have provided supporting evidence to substantiate my claim.I kindly request that the tax authorities review my application and process the refund accordingly.中文回答：拍卖房退税申请范文。
房产税从租变更流程
房产税从租变更流程英文回答：How to Change Property Tax from Renter to Owner.When you buy a home, you become responsible for paying property taxes. If you were previously a renter, you may not be familiar with the process of paying property taxes. Here's a step-by-step guide on how to change property tax from renter to owner:1. Contact the county assessor's office. The county assessor's office is responsible for assessing the value of property and calculating property taxes. You can find the contact information for your county assessor's office on the county website.2. Provide proof of ownership. When you contact the assessor's office, you will need to provide proof that you are the owner of the property. This can be done byproviding a copy of your deed or mortgage statement.3. Complete the property tax exemption form. If you qualify for any property tax exemptions, you will need to complete a property tax exemption form. You can get this form from the assessor's office.4. Pay your property taxes. Once you have completed the property tax exemption form, you will need to pay your property taxes. You can pay your property taxes online, by mail, or in person at the assessor's office.Note: The process of changing property tax from renterto owner may vary depending on the county in which you live. It is important to contact your county assessor's office to get specific instructions.中文回答：如何将房地产税从租户更改为业主。
房产证份额变更流程
房产证份额变更流程英文回答：Property Certificate Share Change Process.Changing the share ratio of a property certificate is a legal procedure that involves the following steps:1. Initiate the Process: The first step is to gather the required documents, including the existing property certificate, proof of identity, and proof of ownership.2. File an Application: An application must be submitted to the relevant Land Registry Office, along with the supporting documents. The application should state the intended changes to the share ratio.3. Pay the Fees: The applicant will be required to pay the prescribed fees for the change of share ratio.4. Notice of Intended Change: The Land Registry Office will issue a notice of intended change, which will be published in the local newspaper or gazette. This notice provides an opportunity for any interested parties to object to the proposed change.5. Review of Objections: If any objections are received during the notice period, the Land Registry Office will review the objections and make a determination.6. Approval of the Change: If there are no objections or if the objections are resolved, the Land Registry Office will approve the share ratio change.7. Issuance of a New Property Certificate: A new property certificate will be issued, reflecting the updated share ratio.中文回答：不动产权证份额变更流程。
金融资产抵债房产税优惠政策备案流程
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文档下载后可定制随意修改，请根据实际需要进行相应的调整和使用，谢谢!并且，本店铺为大家提供各种各样类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，如想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by theeditor. I hope that after you download them,they can help yousolve practical problems. The document can be customized andmodified after downloading,please adjust and use it according toactual needs, thank you!In addition, our shop provides you with various types ofpractical materials,such as educational essays, diaryappreciation,sentence excerpts,ancient poems,classic articles,topic composition,work summary,word parsing,copy excerpts,other materials and so on,want to know different data formats andwriting methods,please pay attention!一、了解政策要求在办理金融资产抵债房产税优惠政策备案前，首先需要了解相关政策要求。
外汇延期收款登记管理系统操作手册-企业端-百度文库.
延期收款登记管理系统企业端操作手册版本〈1。
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2 用户口令修改 2 1.3 主界面布局及常用操作功能介绍 2 2 延期收款登记管理系统操作指南 4 2。
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2.Literature Review
2.1Literature about the impact of tax change on housing price
Thereareveryfewliteraturesexamining the impact of tax change on housing price.These researches are primarily done by the U.S. tax system and data.
According to Taiwan’stax law, the estatetaxis based on theAnnounced Current Land Value(ACLV)declared by the government.The Announced Current Land Value is theassessed present valuebased on mass appraisal. Thisvaluehas been notorious for its seriously underestimating the true market price.Investment in housing has always been cited as the easiest way to evade estate tax. Does theestatetaxcutcontribute to the rise of housing price in Taipei metropolitan? How does the effect transmit throughhouses with differentpricetiers? These arethequestionsexamined in this paper.
Using Taipei’s data, we showthattheestate taxcutby Taiwan governmentin 2009causesadirectincreaseinthehousingpricefor houses in Taipei Citywith a price lower than NT$20 million(affordablehousing)and the housing price of Taipei County.Becausethere are bothlong-term and short-termGranger causalities among the prices of Taipei luxurious house (price higher than NT$20 million), Taipeiaffordablehouse, and Taipei County house,itleads to the overall housing price in Taipei metropolitan tosurge.The reason for a direct impact on theaffordablehousing is because of the serious underestimation of true housing price for taxation, which makes real estate a good targetfortax evasion.
Keywords:Estatetax,tax evasion,housingprice, ripple effect
1.Introduction
Since the second half of 2008,Taiwangovernment had undertaken variousactionsto deal with the financialtsunamiignited by the subprime loan meltdown in the U.S.One of major measures was to cut the estateand gifttaxesfrom the maximumprogressivetax rate of 50% toa single rate of10% and to raise the deductible from NT$7.79 million to NT$12 million.The purposeof these actionswas to lure the overseascapital held by Taiwanese to flow back.Thetaxcutting became valid since Jan 19, 2009. Afterwards, the housing price of Taipei metropolitan went all the way up.According to the data provided by SinYi Realty, theresalehousing price increased by 24% for Taipei city and 20% forTaipeicountry in 2009. Thispolicyofcutting estate tax hadbeen cited as one of the key reasons in causing thesurge.
This research is valuable for several reasons. First, thetaxcutby Taiwan governmentis quite significant. Second, itaffectspeople with differentwealth levelsdifferentially becauseitswitchesfrom a progressive tax rate system to a single rate system. Third,sincehousing price and quality in Taipei are with wideheterogeneity, this tax cut offers us anopportunityto examine how economic shock can transmit amonghouses with different quality and pricetiers.
The Department of Finance, National Chengchi University
Email: ymchiang@.tw
Wei-Sen Shu
The SinYi Real Estate Research Center, National Chengchi University
The Estate Tax Cutand theTransmission of HousePrice in Taipei
Mia Twu*
The Department of Finance, National Chengchi University
Email: twum@.tw
Yao-Min Chiang
The article is organized as follows: Section2discusses previous lietratures. Section3describes the sample andempirical methodology.Section4presents ourempiricalresults.Section5is the conclusion.