Both income tax and turnover tax are involved in asset transfer of enterprises.
资产转移不仅涉及企业所得税，同时也涉及到流转税的问题。
The fifth chapter discusses the issue concerning the legal identification of asset transfer.
第五章讨论了资产转移的法律确认问题。
Relevant laws and regulations have not defined the change of employing unit subject arising from asset transfer.
相关法律法规并未对企业因资产转让引起用人单位主体变化做出规定。
Last week released a series of statements saying the asset transfer began in July 2009 and was completed a year later.
自从上周阿里巴巴发布了一系列声明，说明资产转移早在2009年6月就已完成后，雅虎的投资者们开始变得焦虑。
The actual situation of this event belongs to enterprise asset transfer, so the author believes that the above-mentioned conditions are met.
此事件的实际情形应当属于企业资产转移，因此笔者认为符合上述条件。
In practice, there remain some disagreements about whether enterprise asset transfer belongs to "and other conditions" stipulated in Article 34 of Labor Contract Law.
在实践中，企业资产转让是否属于《劳动合同法》第34条规定的“等情况”，则存在着争议。
The quality of asset allocation matters more than the transfer itself of assets from the public to private sector.
资产配置质量的重要性远远超过从公共部门到私有部门的资产转移。
The fifth chapter makes a positive research about four modes of asset -restructuring performance, ownership transfer, purchase and mergers, integral and divestiture assets and equity sale.
第五章分别对资产重组的四种主要方式，即股权转让、收购兼并、资产置换和资产剥离与所拥有股权的出售绩效做了实证研究。
Therefore, the research on the transfer of securitization is mainly about how to achieve the objective of "true sale" while ignoring the legal issues exist in our credit asset securitization practice.
因此，目前关于资产证券化中资产转移的研究主要集中如何实现证券化基础资产的“真实出售”方面，而忽略了我国信贷资产证券化实践中产生的一些法律问题。
Enterprise will continuously transfer asset and process from visible field to virtual field.
企业将不断地把资产和工序从有形领域转移到虚拟领域。
The transferor of a credit asset may transfer the credit asset only after obtaining the consent of the borrower, except as otherwise provided for in the originally signed loan contract.
信贷资产的转出方应征得借款人同意方可进行信贷资产的转让，但原先签订的借款合同中另有约定的除外。
For the first case, the nature is transfer of the intangible asset, so the business tax is exempt provided it is transfer for free.
对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。
Which credit asset can use to securitize, how to transfer the receivables and how to build a SPV are the most important problems during the transferring procedure.
何种资产可以转让，如何构建一个合格的SPV，以及如何转让可证券化资产将成为这一阶段的重要问题。
For the first case, it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.
对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。
Have proved negotiating transfer and net asset per share method is the main characteristic of state-run stock right transfer of listed company in our country at present.
并说明了协议转让和按每股净资产加成法成为目前我国上市公司国有股权转让的主要特点。
Knowledge asset is the key element re - source of our agricultural economy's transfer from the traditional mode to the modem mode.
知识资产是我国农业经济实现由传统向现代过渡的关键要素资源。
The entity with strong profitability, better management ability and high quality asset who obtained a shell through transfer would take the control of a shell company.
经营能力较好、盈利能力强及资产质量优良的收购人通过受让这种上市公司资格，取得了壳公司的控股权，从而实现了对壳公司的控制。
The entity with strong profitability, better management ability and high quality asset who obtained a shell through transfer would take the control of a shell company.
经营能力较好、盈利能力强及资产质量优良的收购人通过受让这种上市公司资格，取得了壳公司的控股权，从而实现了对壳公司的控制。
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