計稅依據 的英文怎麼說

中文拼音 [jìshuìyījù]
計稅依據 英文
taxbase
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 依 : Ⅰ動詞1 （依靠; 依仗） depend on; rely on 2 （依從; 同意） comply with; listen to; yield to Ⅱ介詞...
  • 據 : 據Ⅰ動詞1 （占據） occupy; seize 2 （憑借; 依靠） rely on; depend on Ⅱ介詞（按照; 依據） according...
  1. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  2. Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal

    具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。
  3. This thesis explains the necessity of the character recognition technology of the computer at first, describe the meaning in which the handwritten numeral discerns ; pretreatment technology of handwritten numeral recognition, including two value, line segmentation, word segmentation smooth, removing noising, standardization and thinning are discussed two value concretely discusses whole threshold value, some threshold value, dynamic threshold value and utilize space information to carry on threshold, which are several kinds of common method of choosing threshold value, especially utilize space information to carry on threshold value is describe in detail ; adopting to the foundation of thinning based on mathematics morphology, thinning algorithm of serials same and thinning algorithm of protecting shape are discussed ; afterwards, according to principle ' s diagram of the on - line character recognition, by analyzing the structure feature of the handwritten numeral, this thesis has proposed the online recognition te chnology of the free handwritten numeral based on the stroke feature and the online recognition technology of the free handwritten numeral based on the multistage classifying device. detail narrated noise removing, stroke characteristic definition and discernment, distance criterion of whole word match ; then under the foundation of handwritten numeral segmentation, off - line handwritten numeral recognition is researched. especially minimum distance classifying device, tree classifying device and adaptive resonance ( art ) network classifying device is discussed at the same time, believes degree analyses are introduced to integrate a lot of classifying devices ; at the end, the typical application of the handwritten numeral recognition was briefly narrated, its application in extensive data statistics, financial affairs, tax, finance and mail sorting have been explored

    二值化時對整體閾值二值化、局部閾值二值化、動態閾值二值化和利用空間信息進行閾值選取幾種常用的閾值選取方法進行討論，特別對利用空間信息進行閾值選取進行了詳細論述；在對通過對基於數學形態學的細化的基礎上，討論序貫同倫形態細化演算法和保形的快速形態細化演算法；然後依據聯機字元識別原理框圖，分析了手寫數字的結構特點，提出了基於筆劃特徵的任意手寫數字在線識別技術和基於多級分類器任意手寫數字在線識別技術，對其中涉及的筆劃識別前的噪聲處理、筆劃間特徵量的定義及識別、整字匹配的距離準則進行了詳細敘述；繼而在對手寫數字的分割的基礎下對脫機手寫數字識別進行了研究，對基於最小距離分類器字元識別、基於樹分類器的字元識別、基於自適應共振（ art ）網路的字元識別分別進行了詳細討論，並引入置信度分析將多個分類器進行了混合集成；最後簡單闡述了手寫數字識別的典型應用，對其在大規模數據統計、財務、稅務、金融及郵件分揀中的應用進行了探索。
  4. The analysis has offered the realistic basis for making the accounting standard of the group ' s income tax accounting

    以上分析為制定企業集團所得稅會計規范提供了現實依據。
  5. The thesis makes an analysis on the environmental protection measures of existing tax system and brings forward defects, and probes primarily into object of taxation, tax calculation basis, tax rate and management of environmental protection tax and relevant problems

    文中對現有稅制中的環境保護措施進行分析提出弊端，並對環境保護說的課稅對象、計稅依據、稅率和徵收管理及相關問題，作出了初步的探討。
  6. This text proceeds from tax revenue of real estate of our country, have explained and studied about definition and basic theories of the tax revenue of real estate of the tax revenue of real estate of our country, and through analysing our country ' s present real estate tax system, point out the problem of the current real estate tax system of our country ; then the author suggest that it is necessary for our country to levy the property tax, and has expounded the fact that our country levies the theoretical foundation of the property tax ; and then author gives a feasible frame of china property tax

    筆者通過對「我國房地產稅收體系研究」 ，試圖為我國房地產稅制改革提供參考性依據。本文對我國房地產稅收的相關概念及房地產稅收的基本理論進行了闡述和研究，並通過實證分析的方法研究我了我國房地產稅負水平、房地產稅收結構和房地產稅收轉嫁等問題，指出我國現行房地產稅收制度的問題所在;在深刻剖析問題的基礎上，提出了我國房地產稅改革方向，並通過借鑒國際經驗，設計了一套現實可行的物業稅模式。
  7. The project was initiated by the municipal tax bureau and is expected to be the technologic basis on which the managerial system of tax - controlled cash collector under the catalogue of shanghai municipal tax is implemented

    本課題基於上海計算技術研究所下屬的神計信息系統工程有限公司項目? ?稅控收款機系統開發，該項目由市稅務局發起，將作為上海市稅務系統稅控收款機管理系統實施的技術依據。
  8. Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category, taxable items, taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit, basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period

    第二十五條納稅人、扣繳義務人的納稅申報或者代扣代繳、代收代繳稅款報告表的主要內容包括：稅種、稅目，應納稅項目或者應代扣代繳、代收代繳稅款項目，適用稅率或者單位稅額，計稅依據，扣除項目及標準，應納稅額或者應代扣代繳、代收代繳稅額，稅款所屬期限等。
  9. Such as excess categories of taxes, odds of tax bearing, complex tax collections, various tax references, unreasonable levy methods, inefficiency, regarding circulation and making light of tenure, etc. secondly, separation of land ownership and right to use, one - off leasehold of land

    如稅種設置過多，稅負不均、徵收復雜、計稅依據多樣性，課征方法不合理，效率低、 「重流輕存」等。其次，土地所有權與使用權分離，實行一次性的土地批租制。
  10. Individual income tax is applicable scale tax rate 20 %, plan tax basis subtracts to make over the income specified amount of belongings the remaining sum after property primary value and reasonable charge

    個人所得稅適用比例稅率20 % ，計稅依據為轉讓財產的收入額減去財產原值和合理費用后的余額。
  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. Secondhand does the room trade the tax rate of the main categories of taxes in the process and plan tax basis

    二手房交易過程中的主要稅種的稅率和計稅依據？
  13. Deduct a kind when already imposed taxation system to be on the move with commodity or service sale are plan tax basis and be being executed duty

    以商品或勞務銷售額為計稅依據並實行扣除已征稅款制度的一種流轉稅。
  14. People above the 120, 000 - yuan threshold who fail to report their earnings within three months of the end of the taxation year can be fined up to 10, 000 yuan ( us $ 1, 270 ), while filing false reports can attract fines of up to 50, 000 yuan ( us $ 6, 350 ) in addition to a maximum of five times the tax amount due

    新辦法規定，年收入12萬元以上的納稅人如在納稅年度終了后三個月內未進行納稅申報，將被處以最高1萬元的罰款；如納稅人編造虛假計稅依據，除了補繳最高五倍的應繳稅款外，還將被處以最高五萬元的罰款。
  15. The circular gives clear provisions on the following issues : how to fulfill tax payment application for vehicles that have been put in use without paying tax, how to identify tax calculation basis of such vehicles, collection of tax and late fees of such vehicles, certificate of tax payment, etc

    本通知就以下問題給予了明確：關于已使用未完稅車輛如何辦理納稅申報問題、關于已使用未完稅車輛計稅依據如何確定問題、關于已使用未完稅車輛稅款徵收及滯納金問題、關于完稅證明問題等。
  16. People above the 120, 000 - yuan threshold who fail to report their earnings within three months of the end of the taxation year can be fined up to 10, 000 yuan us 1, 270, while filing false reports can attract fines of up to 50, 000 yuan us 6, 350 in addition to a maximum of five times the tax amount due

    新辦法規定，年收入12萬元以上的納稅人如在納稅年度終了后三個月內未進行納稅申報，將被處以最高1萬元的罰款如納稅人編造虛假計稅依據，除了補繳最高五倍的應繳稅款外，還將被處以最高五萬元的罰款。
  17. The principle of taxation is not only the guiding ideology for designing and implementing the tax system, but the benchmark for assessing the quality of the tax system and the tax administration. in the light of the taxpayers " ways of conduct, the tax compliance theory studies the mechanism in the tax administration and the impact of various factors on the taxpayers " behaviors of compliance. the theory provides a scientific basis for setting up an effective tax administration mechanism

    稅收原則是稅收制度設計和實施所應遵循的基本指導思想，是評價稅制優劣和稅收征管狀況的基本標準：稅收遵從理論通過研究納稅人的行為方式，分析稅收征管行為機制運行機理和各種要素對納稅人稅收遵從行為的影響，為建立有效的稅收征管運行機制提供了理論依據。
  18. Article 28. cost, fees and taxes that are included or not included in the customs value as stipulated in this set of regulations shall be based on objective and quantifiable data

    第二十八條按照本條例規定計入或者不計入完稅價格的成本、費用、稅收，應當以客觀、可量化的數據為依據。
  19. C as the projected daily turnover of the stock market for 2001 - 02 underlying both the sfc budget and the government s original estimate for stamp duty on stock transactions for 2001 - 02 is similar, the income from stamp duty on stock transactions with reference to sfc s projected level of stock turnover would be the same as that projected by the government based on the government s projected level of stock turnover

    C由於證監會制訂二零零一至零二年度財政預算及政府對該年度股票交易印花稅的預算，其所依據的股票市場估計每日成交量相若，參考證監會所估計的股票成交量而計算的股票交易印花稅收入，與政府根據其估計的股票成交量而預計的將會一樣。
  20. So, when computational income tax, should have the computational basis that ought not to write down current organization expenses to also serve as income tax adjustment

    所以，在計算所得稅時，應該把不該記入當期的開辦費也作為所得稅的計算依據進行調整。
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