tax differences 中文意思是什麼

tax differences 解釋
計稅差別
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • differences : 偏差差異
  1. Through, there are so many differences, they should all be called local government or grass roots level government. and because they usually provide the similar public services to their habitant, some experience of foreign local government in construction of their system of tax distribution will surely benefit us

    認為縣鄉收入體制應當選擇適度集權模式，通過加強地方稅建設，使縣鄉基層政府主要稅種收入占其支出的50以上，並通過稅收共享、規范轉移支付制度等措施，滿足縣鄉政府公共支出需求，而其核心在於縣鄉主體稅種體系建設。
  2. In many cases ， tax laws are similar to generally accepted accounting principles ， but substantial differences do exist

    在很多方面公認會計準則類似於為有組織的體育比賽，如足球或籃球比賽制定的比賽規則。
  3. The forth part is comparison and selection of income tax accounting treatments, including income tax accounting differences and treatments

    第四章進行所得稅會計處理方法的比較，包括所得稅會計差異，所得稅會計處理方法介紹。
  4. New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of " unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, " the four reunification on the basis of tax collection and management of certain way of change

    新法在納稅人、稅率、扣除、稅收優惠等方面與現行稅法有諸多不同，它實現了內，外資企業所得稅法的統一，在「統一稅法，統一稅率，統一稅前扣除，統一稅收優惠」的四個統一基礎上，對稅收的征管方式實行了某些變革。
  5. Thus in the international arena tax differences set off massive flows of funds and goods that would not have existed without the tax discrepancies.

    因此，在國際范圍內，由於稅收不同，促使資金與商品的大量流動，但如果沒有這種稅收差別，這類流動也許本來就不會存在。
  6. The objective terms include the differences of revenue from tax jurisdiction, tax rate, the cardinal number of tax, the methods of anti tax avoidance. the stimulating factors include the inflation and the limit tax rate

    這些客觀條件包括稅收管轄權的差別、稅率的差別、稅基的差別、反避稅方法的差別等等，而對國際稅收籌劃產生刺激性作用的因素包括通貨膨脹和邊際稅率。
  7. In previous years, partial provision was made for deferred tax using the income statement liability method, i. e. a liability was recognised in respect of timing differences arising, except where those timing differences were not expected to reverse in the foreseeable future

    在過往年度，本公司乃按收益表之負債法就遞延稅項作出部份撥備即確認因時差而產生之負債，惟倘該等時差預期將不會在可見將來撥回除外。
  8. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。
  9. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。
  10. There are some differences between tax law and tax treaty. although many measures are taken to strengthen the administration of the income tax on foreign enterprise, there is still a long way to go

    我國稅法和稅收協定之間在常設機構、特許權使用費、財產收益等方面存在差異，在實際征管工作中，只有熟悉這些差異，才能真正做到依法征稅。
  11. The first part is about the standard, which is used to separate tax accounting from financial accounting ; in particular the standard is the relationship between tax accounting and financial accounting. according to the former analysis, a conclusion is drawn : the differences between tax accounting and financial accounting derive from the tax regulations and accounting principles

    首先說明本文採用的劃分稅務會計模式的標準是依據財務會計與稅務會計的關系，由此分析得出稅務會計與財務會計差異的根源來自稅收法規與會計準則的不同，其次介紹了稅務會計模式的構成及其影響因素分析。
  12. But because of the differences amour the variation countries " tax system, not only the detailed degree varies in the different aspect, but also in the same aspect, and therefore the multinational taxpayer is forced to precede the international tax planning in an extremely complicated condition

    但是由於各國稅收制度存在著很大差異，不僅在不同的方面規定的詳盡程度不一，即使在同一個方面也很可能有不一致的規定，因此使得跨國納稅人進行國際稅收籌劃變得極為復雜。
  13. Where there are large differences in retail prices ( often more than 300 % ), duty - paid products may be purchased in a low tax area and transported to a high tax area to be sold illegally

    當零售價格之間存在巨大差異的時候（經常是300 ） ，已繳稅商品都可能被從低稅率地區購買，然後運輸到高稅率地區非法銷售。
  14. Analysis on the differences between accounting profit and tax profit

    會計利潤與計稅利潤的差異分析
  15. It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences

    （二）未來很可能獲得用來抵扣可抵扣暫時性差異的應納稅所得額。
  16. The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized according to article 12 of the present standard

    與子公司、聯營企業及合營企業的投資相關的應納稅暫時性差異產生的遞延所得稅負債，應當按照本準則第十二條的規定確認。
  17. Profits tax - part a : taxation of financial instruments part b : taxation of foreign exchange differences

    利得稅-甲部：金融工具的稅務乙部：外匯差異的稅務
  18. Empirical analysis on differences of tax and fee burden rates of rural households

    我國農戶稅費負擔率差異性的實證分析與對策建議
  19. Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases

    遞延稅項資產及負債分別由資產及負債按財務報表之帳面值及課稅值兩者之間可予扣減及應課稅之暫時性差異所產生。
  20. By comprehensive study of recognition of corporate income tax and its measuring methods, principles and standards, the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax. through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting, the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax. proper compiling, filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round, comprehensive and standardized corporate income tax system

    並在綜合分析與研究企業應稅所得的確認與計量方法、原則、標準的基礎上，揭示我國企業應稅所得確認與計量方面存在的一些問題，明確應稅所得確認與計量的途徑與方法；通過對應稅所得與會計利潤因稅法、會計準則與制度規范方面的不同產生的差異分析，提出我國所得稅會計處理的一般方法和特殊業務的所得稅處理，並通過企業所得稅會計報表的編制與填列、分析，為建立一個全面、綜合、規范化的企業所得稅制度提出建設性改革方案。
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