計稅基準 的英文怎麼說
中文拼音 [jìshuìjīzhǔn]
計稅基準
英文
basis of taxation-
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。Finally, it discloses the imagination of municipal market of china in the head and concludes its base marketing, safety and solidity and legislation principals ; stressing offering standard and the control of risk on credit and revenue, the admittance of issue body, the devise the impossible of the city of wuhan with the actual situation
最後構想如何發展我國市政債券，提出了發展市政債券的市場導向、安全穩健和法制等三項基本原則，著重指出市政債券的信用和稅收風險控制措施；市政債券的市場準入、債券設計、信用評級等相關問題。並且結合實際情況，設計了武漢市市政債券的發行。According to the new criterion for classification of oil and gas resources / reserves ( gb / t19492 - 2004 ) issued in 2004, this paper reviews the studied methods at home and abroad for the purpose of establishment of new series of recoverable reserves such as technically recoverable reserves, economic recoverable reserves, sub - economic recoverable reserves and remaining economic recoverable reserves of oil - gas fields
摘要按照2004年頒布的新的《石油天然氣資源儲量分類》 （ gb - t19492 - 2004 ）標準，為了建立和形成油氣田技術可采儲量、經濟可采儲量、次經濟可采儲量和剩餘經濟可采儲量等新的可采儲量系列，在總結國內外研究方法的基礎上，結合油田的地質開發特點，根據我國現行的財稅制度，以現金流法為主要方法，進一步研究提出了經濟極限法、井網密度法、邊際成本法、類比法等經濟可采儲量計算方法。Under section 18e of the iro, where the assessable profits of a person from any trade carried on in hong kong have been computed by reference to an account made up to a certain day in any year of assessment and the person fails to make up an account to the corresponding day in the following year of assessment, the assessable profits from that source for the year of change and the year preceding the change shall be computed recomputed on such basis as the commissioner thinks fit
根據稅務條例第18e條，任何人在香港經營任何行業所得的應評稅利潤，如已參照以任何課稅年度內某日為結帳日期的帳目而計算，但該人並沒有在下一課稅年度以同一日結算帳目，則在更改結帳日期的當年及之前的一年從該來源所得的應評稅利潤，須以局長認為適合的基準計算。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。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。The department would calculate the gain as if it is realized had the share option been exercised the day before the date of submitting your tax return for the year of assessment in which you depart from hong kong
象徵式行使股份認購權為基準，審定稅款。稅務局在計算利益時，會把股份認購權當作在離港課稅年度的報稅表遞交日之前一天行使。Current tax assets are offset against current tax liabilities when the post office trading fund intends to settle them on a net basis
本期稅項資產可抵銷稅項負債，若郵政署營運基金欲以凈額基準計算。The vat taxation base will be broadened from manufacturing to agriculture and services too
增值稅計稅基準將會從製造業擴大到農業和服務業。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。Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards
資產、負債的賬面價值與其計稅基礎存在差異的，應當按照本準則規定確認所產生的遞延所得稅資產或遞延所得稅負債。Targeting the major problems hindering the development of s & mes in china, the author, on the basis of referring to foreign experience, proposed counter - policies and suggestion in the following aspects : accelerate the legislation of promoting the development of s & mes ; establish united national monitoring institution ; define s & mes state will concentrate on supporting ; lower the entrance threshold set for s & mes ; establish and improve tax, finance and innovative supporting policies respectively ; start social service system for s & mes in the area of finance, technology, guarantee, management consultancy, marketing, employee training ; also, the author introduced the basic condition of s & mes in hubei province, analyzed the current situation and main problem of non - state - owned s & mes and raised concrete action plan for local government to promote their development
如：加速制定有關促進中小企業發展的立法，建立全國統一的中小企業監管機構，明確國家重點支持發展的中小企業類型，降低中小企業市場準入門檻，分別建立和完善扶持中小企業發展的財稅政策、融資政策、科技創新政策等，同時要在資金融通、技術開發、信用擔保、管理咨詢診斷、市場開拓、人才培訓和創業服務等方面建立起為中小企業服務的社會化服務體系。文章通過對湖北中小企業發展的實證研究，簡要介紹了湖北中小企業基本情況，深入剖析了湖北非國有中小企業的現狀和主要問題，提出了地方政府在促進中小企業發展方面的具體行動計劃。For liquors, duty is assessed at different percentages of their values on the basis of three different categories defined broadly according to alcoholic strength
酒類之稅款則按酒精濃度廣泛定義之三種不同類別為基準計算之價值之不同百分比評估。The basis of assessment is stated. you will know at a glance whether the assessment is based on the tax return filed or it is an estimated assessment. for an estimated assessment, made in the absence of a tax return, you are also reminded to file a timely objection against the assessment and submit a tax return
評稅通知書會列明評稅的基準，讓你知悉該評稅是否按你提交的報稅表資料計算如屬在沒有收到報稅表而作出的估計評稅，會同時提醒你在有效期內提出反對和須交回報稅表。The basis of assessment is stated. a taxpayer will know at a glance whether the assessment is based on the tax return filed or whether it is an estimated assessment. for an estimated assessment, made in the absence of a tax return, the taxpayer is also reminded to file a timely objection against the assessment and submit a tax return
評稅通知書會列明評稅的基準，讓納稅人知悉該評稅是否按他提交的報稅表資料計算如屬在沒有收到報稅表而作出的估計評稅，會同時提醒他在有效期內提出反對和須交回報稅表。The international intellectual property alliance iipa is a coalition of seven trade associations representing u. s. copyright - based industries in bilateral and multilateral efforts to open up foreign markets closed by piracy and other market access barriers. these member associations represent over 1, 450 u. s. companies producing and distributing materials protected by copyright laws throughout the world - all types of computer software including business applications software and entertainment software such as videogame cds and cartridges, personal computer cds and multimedia products ; motion pictures, television programs, dvds and home videocassettes ; music, records, cds, and audiocassettes ; and textbooks, tradebooks, reference and professional publications and journals in both electronic and print media
我們支持持續增加國家衛生研究院及其他科學機構的基礎科學研究經費；加快核準新藥的過程以盡可能讓它們快速且安全上市；透過稅負獎勵及小型企業創新研究計劃，鼓勵私人企業在研發上的投資和小型企業的發展；促進保護智慧財權及開放生技發明與產品的國際市場；建立公共資料庫，使科學家得以相互協調合作，像這樣的生技業已是大學研究人員、政府及民間產業合作的全世界最佳典範之一。In commenting on this year s special 301 process, iipa president eric h. smith noted : " the annual special 301 process is a cornerstone of the u. s. government s effort to open foreign markets closed to the u. s. copyright - based industries by high levels of piracy or market access barriers that keep out the products of the u. s. s most productive industries. it targets those countries which continue to condone high levels of piracy and other trade barriers that directly impact on u. s. jobs and economic growth. besides discussion of these barriers and ranking the countries on the traditional special 301 lists, iipa s submission also identifies the other principal priorities for the creative industries in 2001.
我們支持持續增加國家衛生研究院及其他科學機構的基礎科學研究經費；加快核準新藥的過程以盡可能讓它們快速且安全上市；透過稅負獎勵及小型企業創新研究計劃，鼓勵私人企業在研發上的投資和小型企業的發展；促進保護智慧財權及開放生技發明與產品的國際市場；建立公共資料庫，使科學家得以相互協調合作，像這樣的生技業已是大學研究人員、政府及民間產業合作的全世界最佳典範之一。The ad valorem stamp duty is computed based on the higher of the consideration paid or the market value of the shares / immovable properties concerned
從價印花稅的計算基準是支付的對價或股票/不動產的市值這兩者中的較高者。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。分享友人