Any income that is realized as a result of business activity. Business income is a type of earned income, and is classified as ordinary income for tax purposes. Business income can be offset with business expenses and business losses. It can be either positive or negative in a given year.
预算管理职权 预算管理职权,指计算确定一个国家预算以及国家预算的编制、审查、批准、执行和监督的权利。其中预算审批权或者称预算议决权总是包含着程序和实质两方面的内容。这些内容可以概括为三个方面: 首先是立法机关的收入保障权,指由立法机关通过制定及调整有关税法、国债法及金融货币法等法律文件,行使在税收、国债和金融领域中的财政权,起到控制政府收入、稳定国家财政金融活动的作用。其次是立法机关的支出控制权,指由议会通过授权法、拨款法、委员会决议及各种非正式立法的方式,对政府的开支项目及其支出预算进行控制,为政府的活动提供相应的物质保证。再次是立法机关的账目审核权,指由立法机关通过其内部设立的有关组织及相对独立的监督部门,对政府的财务项目进行审计,从而监督行政部门的活动是否按授权与拨款法案的要求进行 在所有的宪政体制之中,预算权都是一项实质性的权力,预算都是政府行为的核心环节,是一切政治活动据以展开的基础. 从1954年至今的四部宪法都规定了人民代表大会的预算审批权. 我国各级人大在审批政府预算时一般都会确认政府预算具有法律约束力,但对预算审批权在各级人大的权能归属却没有统一的认识。从现有著述的观点来看,主要有立法权说、监督权说、决定权说和独立权说. 在审议范围上,各国主要有三个方面的划分:(1)科目审与政策审。所谓科目审就是依节、目、项、款、类逐级逐个科目进行。所谓政策审,是指从宏观层面就预算安排的原则、方向等进行审查。(2)全面审与局部审。所谓全面审,就是对预算全案的所有收入项目与支出项目,不论有无法律规定,均须由立法机关审议通过,否则不能生效。所谓局部审,就是对预算案中具有法律根据的各项收支项目,如税收、罚没以及法定机构与人员经费、公民基本权支出等,在各该法律修改前,一律承认其有效,而不作重复审查。(3)合法审与合理审。对于年度预算案,既要审查其编列项目的合法性,又要审查合法预算项目经费安排的合理性。在我国的预算法和地方预算立法例中,目前还欠缺这方面的具体规定。 从我国各级人大预算审批权的制度规定和实践看,我国宪法虽有“公民依照法律规定纳税”的规定,但真正由人大制定的税收方面的法律只有两部所得税法和一部征收管理法,地方人大对税性收入还没有实质的议决权。中央与地方,以及地方各级政府间的财权划分还没有实现法制化。现实中全国人大只对支出预算和国债发行拥有审批权,地方人大法规只有海南省和河北省的预算审查监督条例涉及向人大报送政府的资产负债表的规定,对预算资金形成的国有财产的审查目前没有法律规定,预算执行审计权一时也难以从行政权中分离出来。针对预算审批权认识和运行的这一制度环境,加快税收立法,完善预算法律制度体系应当是全国人大着力加强的工作,也是地方人大可以进一步探索的空间。
营销学上,根据在消费者购买决策的过程中对商品信息的收集和介入程度,将商品分为高卷入性商品(High Involvement)和低卷入性商品(Low Involvement)。其中低卷入性商品通常是像普通的快速消费品,如饮料、洗发水这类的商品,价格相对较低,作用和功能一目了然,通常就归到低卷入商品一类。
A measure of the liquid money supply within an economy. MZM represents all money in M2 less the time deposits, plus all money market funds. |||MZM has become one of the preferred measures of money supply because it better represents money readily available within the economy for spending and consumption. This measurement derives its name from its mixture of all the liquid and zero maturity money found within the three "M's."
Economic growth that is powered and consumed by the wealthiest upper class of society. Plutonomy refers to a society where the majority of the wealth is controlled by an ever-shrinking minority; as such, the economic growth of that society becomes dependent on the fortunes of that same wealthy minority. This buzz word was initially coined by analysts at Citigroup in 2005 to describe the incredible growth of the U.S. economy during that period despite increasing interest rates, commodity prices and an inflated national debt. Citigroup analysts argued that as such an economy continues to grow in the face of contradictory elements, the more important the society's ultra rich become to maintaining such growth. The analysts also believed that in addition to the U.S., Canada, Great Britain and China are also becoming plutonomies.
Any expenses incurred in the ordinary course of business. Business expenses are deductible and are always netted against business income. Although it is not necessary to include receipts for business expenses when you file your tax return, many tax preparers will ask for detailed, itemized copies of your expenses before they will submit the return. Business owners should keep these kinds of records for a minimum of seven to 10 years from the date of filing.
A certificate of deposit whose interest rate fluctuates in direct correlation to the value of an underlying market index. In other words, the interest rate paid on the CD increases as the value of the market index increases during the life of the CD. Taobiz explains Bull CD This type of CD is most often used by investors looking for a very safe investment that also gives them exposure to the stock market. The CD interest rate does not lose value if the market falls in value because there is a minimum rate that has to be paid.
Any activity that is engaged in for the primary purpose of making a profit. Business activities can include things like operations, marketing, production and administration. Also known as "business operations". This is a general term that encompasses all the economic activities carried out by a firm during the course of business. Business activities are ongoing and are focused on creating value for shareholders.