計稅基礎 的英文怎麼說
中文拼音 [jìshuìjīchǔ]
計稅基礎
英文
tax base-
Special training course still has a lot of, for instance this professional course, still have relevant cocurriculum, the main special training course of financial management is fundamental accounting, intermediate financial management, senior financial management, as to cocurriculum much, cost accountant, supervise an accounting, tax law, economic standard is waited a moment
專業課程還有很多，比如本專業的課程，還有相關的輔助課程，財務治理的主要專業課程就是基礎會計學，中級財務治理，高級財務治理，至於輔助課程就多了，成本會計，治理會計，稅法，經濟法等等Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base
未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period
第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。This paper applies markov chain method and analyzes a fine problem when taxpayer evade tax payment in the tax supervision. it provides a quantitative basis for similar management decision problems
摘要本文利用馬爾柯夫鏈分析方法，對稅收監管工作中納稅人因偷逃稅款而受到罰款懲處時罰款數額的確定問題進行了統計分析，它為實際管理工作中遇到的類似決策問題提供了科學的數量基礎。The canadian taxpayers federation estimates ottawa will haul in roughly $ 6. 1 - billion in taxes from gasoline sales in the current budget year, up 7 per cent from $ 5. 7 - billion last year
加拿大納稅人聯盟估計，聯邦政府在本財政年度里將從汽油稅上收取61億的稅款，在去年57億油稅基礎上增加了7 。Centering on this theme, this paper lays out its discussion in the following five aspects ; 1. the raising of the value chain concept in this part of the paper, combining historical sight with the reality of the then usa, analysis is made on the background for the raising of the value chain concept. in the so - called most developed free market economy country usa, enterprises were subjected to the strict control of the government
為了使圍繞價值鏈的構造和其構造的戰略基礎研究的目的和目標更加明確，有必要或應當將另一積極活躍的價值管理領域的理論和方法融入價值鏈的建構研究之中，為此本文特辟專章簡述了該領域的經濟增加值（即eva ）的概念以及它的會計和財務的簡明計算方法: eva =稅后凈經營利潤-佔用資本資本成本率、期望的未來eva的現值= npv 。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。Based on the building of a model of progressive tax rate counting progress, the following paper, after a quantitative analysis on the phenomena of the tempestuousness of full progressive tax rate and the easement of extra progressive tax rate, and an analysis on the quick calculating deduction when extra progressive tax rate is involved in tax counting, makes abstract theories perspicuous, and promotes a deeper and more thorough understanding of progressive tax rate among the students
文章在對累進稅率計稅過程建立模型的基礎上，對全額累進稅率累進劇烈和超額累進稅率累進緩和現象，以及用超額累進稅率計稅時所涉及的速算扣除數進行了定量分析，從而使得抽象的理論在推理中得到了明晰，有助於對累進稅率更加深入和全面的理解。The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit, the degree of his co - operation or disclosure and the length of the offence period
向納稅人加徵的罰款額，基本上是按他漏報或少報入息或利潤的性質其合作或披露事實的程度以及違規行為歷時多久等作為計算基礎。On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax
摘要文章從事業單位核算基礎出發，對事業單位存貨非正常損失、接收資產捐贈及所得稅等3種具體會計業務的處理提出了修改意見。Cong hua fiscal charges consultation co. ltd which foumded by guangzhou jxc software co. ltd and guangzhou pokin star cta office, is a high - tech service corporation concentrating on accoutant business, keep business records and software management. i ' s the first company offering digetal fiscal charges and trusteeship operation. relying on the powerful technolog of jxc software and basing the professional fiscal charges business of pokin star cta office, guangzhou jxc accountant co. ltd offer professional fiscal charges business and imformation service to spacious medium - sized or pint - sized corporation
廣州市聰華財稅咨詢有限公司是由著名商標企業廣州市小聰軟體有限公司和廣東普金星華稅務師事務所（國稅注批字[ 2005 ] 89號）聯合支持組建，是一家專業從事會計記帳和軟體管理的高科技服務型企業，首家推出數字財稅及財稅託管業務，依託小聰軟體強大的技術實力和普金星華專業的財稅業務基礎，為廣大中小企業提供專業的會計記帳事務及信息化服務。Confirmation of the tax computation basis
稅收計算基礎的確認Measures people s ability to pay at regular given intervals of time
以納稅人定期付款能力作為計算基礎。Article 4 where an enterprise obtains assets or liabilities, it shall determine its tax base
第四條企業在取得資產、負債時，應當確定其計稅基礎。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。As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference
未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method
第十八條遞延所得稅資產和遞延所得稅負債的計量，應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響，即在計量遞延所得稅資產和遞延所得稅負債時，應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。Fundamentals of accounting, business law, business mathematics, fundamentals of law, physical education, financial accounting, philosophy and political theory, computer, computerized accounting applications, business statistics, budgeting and forecasting, preparing financial reports, social analysis and government policy, accounting practices, fundamentals of taxation law, business negotiation skills
會計學基礎、經濟法、高等數學、財務會計、計算機應用基礎、會計電算化、管理會計、商務談判技巧、稅法與稅法會計、會計報表分析、財務管理。The e - tax platform has been developed based on the system design of the group s e - commerce platform
電子稅務平臺以集團的電子商貿平臺系統設計為基礎開發。Measures people s ability to pay over their life time on permanent income basis e. g. consumption more stable with borrowings and savings while income fluctuate
以永久收入為計算基礎，評估納稅人付稅能力，例如個人收入可能每年都不同，但支出會因為有借貸和儲蓄而顯得較為穩定。分享友人