Legal analysis
If the flow rate is far below the minimum flow rate to ensure accuracy, it will lead to no output (such as vortex flowmeter) or the output signal will be cut off as a small signal (such as differential pressure flowmeter), which is unfavorable to the supplier and unfair. In order to prevent the loss of benefits, for a specific set of thermal energy metering equipment, the supply and demand sides often agree that a certain flow value is the "agreed lower limit flow" according to the flow measurement range and the achievable range, and it is agreed that if the actual flow is less than the agreed value, it will be charged according to the lower limit flow. The metrological administrative department of the people's government at or above the county level may set up metrological verification institutions according to needs, or authorize metrological verification institutions of other units to perform compulsory verification and other verification and testing tasks. Personnel who perform the verification and testing tasks specified in the preceding paragraph must pass the examination. This function is usually realized in the flow display instrument. The metrological administrative department of the local people's government at or above the county level shall, according to the needs of the local area, establish public standard instruments of measurement, which shall be used after passing the examination presided over by the metrological administrative department of the people's government at a higher level. Enterprises and institutions may, according to their needs, establish standards of measurement used by their own units, and the highest standards of measurement shall be used after passing the examination presided over by the metrological administrative department of the relevant people's government. The metrological verification shall be carried out on the spot in accordance with the principle of economy and rationality. Metrological verification must be carried out in accordance with the national metrological verification system table. The national metrological verification system table shall be formulated by the metrological administrative department of the State Council.
legal ground
Enterprise Income Tax Law of the People's Republic of China
Article 5 The taxable income is the total income of an enterprise in each tax year, and the balance after deducting non-taxable income, tax-free income, various deductions and losses in previous years that are allowed to be made up.
Article 6 The income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from the transfer of property; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income.
Article 10 When calculating taxable income, the following expenses shall not be deducted: (1) dividends, bonuses and other equity investment income paid to investors; (2) Enterprise income tax; (3) Tax late fees; (four) fines, fines and losses of confiscated property; (5) Donation expenses other than those stipulated in Article 9 of the new enterprise income tax law; (6) Sponsorship expenditure; (7) Unapproved reserve expenditure; (eight) other expenses unrelated to income.