tax basis

This chapter also describes the tax basis for capital gains tax.

另外，本章还介绍了资本利得税的课税依据。

互联网摘选

The amount after deducting each cost and cost in order to regards the plan division of enterprise income tax as the basis.

扣除了各项成本和费用以后的金额作为企业所得税的计科依据。

provided by jukuu

The tax basis is the capital gains which have been realized.

计税依据方面，以实现了的证券资本利得为依据。

互联网摘选

This article carries on system innovation from five respects of household register, employment, social security, land, property tax on the basis of analysing system obstacle of urbanization of our country, construct out the urbanization system under the market economic system in an all-round way.

这里在分析了我国城镇化制度障碍的基础上，从户籍、就业、社保、土地、财税等五个方面进行制度创新，进而构筑出市场经济体制下的城镇化制度体系。

互联网摘选

This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required.

这是我们的实际成交价格，同时也是我们的税基，GAAP“成本”在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。

互联网摘选

Tax Basis of the Right of Land Use in Urban Real Estate Tax

浅议城市房地产税中土地使用权的计税依据

互联网摘选

Shanghai model are: collection range is wide; the tax basis is more reasonable; tax relief policy details.

上海模式的优点主要有：征收范围较广；计税依据较为合理；税收减免政策的制定较为细致。

互联网摘选

Confirmation of the tax computation basis

税收计算基础的确认

互联网摘选

For tax basis, the suitable one is volume of contamination.

而对于税基，认为最适当的税基应是污染物的排放量，对纳税人的设计和税种的设计也做了初步的分析讨论。

互联网摘选

In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.

本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。

互联网摘选

Tax basis of assets received by buyer and equity obtained seller is required to adjust when the restructuring is completed.

重组完成后，买方取得的资产和卖方取得股权的计税基础均要进行调整。

互联网摘选

We collected a large number of actual economic data: First, to establish the indexsystem: to provide screening criteria for the tax assessment and basis for this assessment, inorder to achieve the index entry and maintenance management.

经过收集大量的企业实际经济数据分析比对：一是建立指标体系：为纳税评估提供筛选标准和评估依据，以便实现指标录入及维护管理。

互联网摘选

It reports an obviously low tax basis without any justifiable reason.

申报的计税依据明显偏低,又无正当理由的.

网络文摘精选

Division of the tax revenue is the basis of intergovernmental fiscal allocation.

税收收入划分是政府间财力配置的基础。

互联网摘选

At the same time, in the reform of the detailed rules for the implementation of the initial pilot, just as narrow imposition object, unreasonable plan tax basis, tariff design not science, detailed collection and management.

在改革试点初期，实施细则也存在课税对象狭窄、计税依据不合理、税率设计不科学、征收管理不详细等缺陷。

互联网摘选

A tax levied on the basis of a fixed amount per person.

人均缴纳税款相等的征税。

互联网摘选

Aiming at these problems, in this article, the comprehensive implement of consumptive value added tax on the basis of enlarging the range was brought out.

该文主要结合我国现行增值税存在的主要问题。提出在扩大增值税征税范围的基础上全面实施消费型增值税。

互联网摘选

It summarizes the characteristics of the export tax rebate system, the basic principles and the basis differences from the other relevant areas of distinction.

概括了出口退税制度的特点、基本原则和依据，并对其与其他相关范畴进行了区分；对出口退税制度从古至今的理论渊源进行了总结。

互联网摘选

For example, for cash, lower turnover less tax basis;

譬如，少报现金营业额，降低纳税基础；

互联网摘选

The proposed tax on the basis of the principle of our enterprise income tax law practice, the enterprise income tax law to the basic principles of encapsulation further revealed the value of our enterprise income tax law functions.

文章在税收原则的基础上，结合我国企业所得税法的实践，对企业所得税法的基本原则进行概括，并进一步揭示我国企业所得税法的价值功能。

互联网摘选

The reform on the collection and management system of tax supplies basis.

税收征管体制的改革为其提供了实施依据；

互联网摘选

How to collect real property tax on extremely complicated basis is a difficult problem of real property taxation system reform.

如何在产权极其复杂的基础上开征不动产税，这是不动产税制改革要解决的首要难题。

互联网摘选

Under this basis, this chapter analyze and demonstrate the legal basis of the anti-avoidance start from Ability to Pay Principle and anti-avoidance, and tax functions of nationalism and anti-avoidance respectively.

在此基础上，从量能课税原则与反避税、税收的国家主义职能与反避税入手，剖析和论证了反避税的法理基础。

互联网摘选

The basic purpose in revenue planning is that we can lower the revenue load to realize the maximum, benefit after tax on the basis of obeying the nation's revenue laws and regulations.

税务筹划的根本目的是在遵守国家财税法规的前提下，减轻税负以实现企业税后收益的最大化。

互联网摘选

At the conclusion of the successful experience of the tax basis we also should strengthen financial tax legislation; there must be laws for people to follow in the governments at all levels, the entity between powers and transfer payment.

在总结分税制的成功经验的基础上我们还应当加强财政税收方面的立法工作，使各级政府间事权、财权划分以及转移支付等有法可依。

互联网摘选

The author thinks, it was not only the agricultural tax with legal basis that caused peasant's burden to be heavy, there is illegal arbitrary charges even more!

作者认为，造成农民负担沉重的并非只是有法律依据的农业税，更有各种各样的没有法律依据的乱收费！

互联网摘选

Because the existing policy-based documents can not solve the complex problems in tax-concerned business of reorganization, it is necessary to standardize tax assessment basis and accounting treatment of separating enterprises and being separated enterprises.

由于现有的政策性文件不能解决此项重组活动涉税业务的复杂问题，因此宜采取理论与实践相结合的方法对分立企业与被分立企业涉税事项的计税依据及其会计处理进行规范。

互联网摘选

On the Definition and Accounting Treatment of Tax Assessment Basis of Matters Concerning Enterprise Separation

论企业分立涉税事项计税依据的界定及其会计处理

互联网摘选

Last, most nations have jurisdiction over tax on the basis of the principle of resident and the principle of territorial possession.

最后，世界各国的税制主要是以属人原则和属地原则为基础进行税收管辖的。

互联网摘选

The article puts forward an initial taxation plan with large scale tax basis, low tax rate and will be easily collected and managed in accordance with the basic taxation principles of universality, efficiency and stable raise.

本文遵循教育税设计中的普遍性原则、效率原则及稳定增长原则，提出了具备宽税基、低税率、易征管特征的征税方案。

互联网摘选