Legal analysis
1, medical expenses: medical expenses according to the medical institutions issued by the medical bills, hospital fees and other receipt vouchers, combined with medical records and diagnostic certificates and other relevant evidence to determine.2, lost wages: lost wages according to the victim's lost time and income status to determine.3, nursing costs: nursing costs according to the income status of the nursing staff and the number of nursing, nursing period to determine. Nursing fee: the nursing fee is determined according to the income of the nursing staff and the number and duration of nursing care.4. Transportation fee: the transportation fee is calculated according to the actual expenses incurred by the victim and his/her necessary accompanying staff for medical treatment or transferring to a hospital for treatment.5. Hospitalized meal subsidy: the hospitalized meal subsidy can be determined by referring to the standard of the local state organs' general staff's meal subsidy for business trips.6. Nutritional fee: the nutritional fee is determined according to the disability of the victim by referring to the opinion of the medical institution.7. Disability compensation: the disability compensation shall be calculated according to the degree of the victim's loss of working ability or the grade of disability, in accordance with the standard of per capita disposable income of urban residents or per capita net income of rural residents of the previous year in the place where the court under appeal is located, and shall be calculated for twenty years from the date of determination of disability. However, if the victim is over sixty years of age, the amount shall be reduced by one year for each additional year of age; if the victim is over seventy-five years of age, the amount shall be calculated for five years.
Legal Basis
The Enterprise Income Tax Law of the People's Republic of China Article 54: Enterprise income tax shall be paid in advance by monthly or quarterly installments. An enterprise shall, within fifteen days from the date of the end of a month or a quarter, submit to the tax authorities a tax return for prepayment of enterprise income tax and make prepayment of tax. Enterprises shall submit annual enterprise income tax returns to the tax authorities within five months from the date of year-end, and remit and settle the tax payable and refundable. Enterprises in the submission of enterprise income tax returns, should be in accordance with the provisions of the attached financial accounting reports and other relevant information.