economic substance meaning in Chinese
经济实质
Examples
- Accounting treatment should be based on the economic substance , rather than the legal form , of transactions or events as they actually occur
（二）企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据。 - The department s established position , where a conflict arises between the form of a transaction and its economic substance , is that for taxation purposes form will always prevail
凡交易的形式与其经济实质出现矛盾，本局的既定立场是，为了税务目的，总是以形式为准。 - By force of the comparative research on parallel import of trademark products and exhaustion of trademark right , this dissertation analyses the basic principle of exhaustion and the effects of parallel import thoroughly , from the point of law theories and economic substances . by force of the study on legislative and judicial practice of major countries and regions , it sums up some rules on parallel import and exhaustion of trademark . subsequently , it proposes the referential criteria of legislation concerning exhaustion and parallel import , which would be profitable for china
本文力图通过对商标权权利穷竭及商标产品平行进口作法律经济比较研究，从法律理论和经济本质上，对商标权权利穷竭的基本原理和平行进口的影响做深入的剖析；通过对世界主要国家和地区相关的立法和司法实践的研究，总结出规律并根据我国国情提出有利于我国的商标权权利穷竭及平行进口相关立法建议以及为我国企业应对商标产品的平行进口提供指导。