![]() ![]() The application of fringe benefits and special additional deductions for expatriates.How to deduct the special additional deductions?.The Measure formulates the detailed scope, standards and implementation steps for the special additional deduction: ![]() On 13 December 2018, the official Provisional Measures on Special Additional Deductions for Individual Income Tax was published and went into effect on 1 January 2019. On 20 October 2018, the Ministry of Finance, the State Administration of Taxation (SAT) and other relevant departments jointly drafted the Interim Measures for Special Additional Deductions for Individual Income Tax (Draft) and put out to solicit public opinions for two weeks on the official websites of the two departments. ![]() According to the newly revised individual income tax law, for the calculation of the taxable income of individual income in the future, besides the RMB 5,000 tax exemption allowance and the special deduction such as five insurances and one fund, six special additional deductions will be added, such as children’s education, continuing education, medical treatment for serious diseases, housing loan interest, housing rent and expenditure for elderly dependents. ![]()
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Randomized controlled clinical trials indicate that a HAES approach is associated with statistically and clinically relevant improvements in physiological measures (e.g., blood pressure, blood lipids), health behaviors (e.g., eating and activity habits, dietary quality), and psychosocial outcomes (such as self-esteem and body image), and that HAES achieves these health outcomes more successfully than weight loss treatment and without the contraindications associated with a weight focus. A growing trans-disciplinary movement called Health at Every Size (HAES) challenges the value of promoting weight loss and dieting behavior and argues for a shift in focus to weight-neutral outcomes. This concern has drawn increased attention to the ethical implications of recommending treatment that may be ineffective or damaging. Concern has arisen that this weight focus is not only ineffective at producing thinner, healthier bodies, but may also have unintended consequences, contributing to food and body preoccupation, repeated cycles of weight loss and regain, distraction from other personal health goals and wider health determinants, reduced self-esteem, eating disorders, other health decrement, and weight stigmatization and discrimination. This approach reliably induces short term weight loss, but the majority of individuals are unable to maintain weight loss over the long term and do not achieve the putative benefits of improved morbidity and mortality. Current guidelines recommend that "overweight" and "obese" individuals lose weight through engaging in lifestyle modification involving diet, exercise and other behavior change. ![]() ![]() ![]() The American Welding Society's official term is gas tungsten arc welding (GTAW). Meredith named the process Heliarc because it used a tungsten electrode arc and helium as a shielding gas, but it is often referred to as tungsten inert gas welding (TIG). ![]() Russell Meredith of Northrop Aircraft perfected the process in 1941. A few years later, a direct current, gas-shielded welding process emerged in the aircraft industry for welding magnesium. To solve the problem, bottled inert gases were used in the beginning of the 1930s. Processes using flux-covered electrodes did not satisfactorily protect the weld area from contamination. Coffin had the idea of welding in an inert gas atmosphere in 1890, but even in the early 20th century, welding non-ferrous materials such as aluminum and magnesium remained difficult because these metals react rapidly with the air, resulting in porous, dross-filled welds. Īfter the discovery of the short pulsed electric arc in 1801 by Humphry Davy and of the continuous electric arc in 1802 by Vasily Petrov, arc welding developed slowly. A related process, plasma arc welding, uses a slightly different welding torch to create a more focused welding arc and as a result is often automated. However, GTAW is comparatively more complex and difficult to master, and furthermore, it is significantly slower than most other welding techniques. The process grants the operator greater control over the weld than competing processes such as shielded metal arc welding and gas metal arc welding, allowing for stronger, higher quality welds. GTAW is most commonly used to weld thin sections of stainless steel and non-ferrous metals such as aluminum, magnesium, and copper alloys. A constant-current welding power supply produces electrical energy, which is conducted across the arc through a column of highly ionized gas and metal vapors known as a plasma. ![]() ![]() When helium is used, this is known as heliarc welding. A filler metal is normally used, though some welds, known as autogenous welds, or fusion welds do not require it. The weld area and electrode are protected from oxidation or other atmospheric contamination by an inert shielding gas ( argon or helium). Gas tungsten arc welding ( GTAW), also known as tungsten inert gas ( TIG) welding, is an arc welding process that uses a non-consumable tungsten electrode to produce the weld. ![]() ![]() Edit the background or adjust the visible page of the PDF document.Insert text, image, or link within the document.Assign permission for team members to change the content.Redact text to protect sensitive content within the document.Protect sensitive data with a 256-bit password encryption.So, let's go through all the features and analyze what makes PDFelement one of the best professional PDF software on the market. You can do almost everything with a single click. Navigation relies on simple and fully-optimized design. Featuring a familiar user interface, you can master PDFelement in a matter of minutes. 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