tax basis 中文意思是什麼

tax basis 解釋
計稅基礎
  • 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...
  • basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
  1. 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。
  2. On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes, i redefine the crime like this " the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious.

    在簡要回顧建國以來偷稅罪刑事立法的基礎上，辨析若干具有代表性的偷稅罪定義，並重新作出如下界定， 「偷稅罪，是指納稅人或扣繳義務人故意違反稅收法規，逃避繳納稅款，情節嚴重的行為」 。
  3. Hong kong adopts the territoriality basis of taxation, whereby only income profit sourced in hong kong is subject to tax and that derived from a source outside hong kong by a local resident is in most cases not taxed in hong kong

    香港採用地域來源徵稅原則，香港居民只須就源自香港的收入利潤繳稅，而源自港外的，則一般無須在香港徵稅。
  4. Because the location and the agent lose their basic function, ec with the characteristics of non - document greatly challenges the existing tax law institutions, which mainly regulate the dealing of the tangible merchandise and establish the tax jurisdiction on the basis of territoriality

    電子商務由於其無址化、非書面化、非中介化、虛擬化等特點給針對有形商品制定的、並以屬地原則為基礎進行管轄，通過常設機構、居住地等概念把納稅義務同納稅人聯系起來而建立的現行稅收法律制度帶來了巨大的沖擊。
  5. In fact, the protection of shareholders ' rights to dividends has foundation by way of analyzing the two kinds of characters, that is prospecting rights and vesting rights ; the realization of shareholders ' rights has solid basis by way of reconstructing the concept and means of company ' s profits allocation ; the study from the perspective of the cost of tax and investment make the allocation of dividends more practical ; the system of legal liability is the last safeguard

    實際上，通過解析股利分配請求權的兩種權利屬性期待權和既得權，該項股東權的分層次保護獲得了依據；通過重構股利分配的公司利潤基礎以及利潤分配方式等提供了該項股東權實現的充實基礎；稅收成本以及資本投資性質的研究角度使股利分配更具有可操作性；而法律責任機制的完善是最後一道保障。
  6. One of the measures requests social security tax should be joined with the current social security charge system, and on the very basis of the discussion of the question, the author put forward own unique opinion : combination of " the system of pay as you go " and " the system of part accumulation " is the suitable accumulation pattern of social security fund of our country, moreover we also should set up social adjustment account and individual account in social security budget of the old age insurance and to manage and operate this two accounts respectively

    在談到使社會保障稅與現行統帳結合的繳費模式相銜接的問題時，筆者提出了自己的見解：我國社會保障基金的積累模式宜採用現收現付制與部分積累制相結合的做法，並在養老保險預算內建立社會統籌帳戶與個人賬戶，兩個賬戶分別管理，獨立運作。鑒于社會保障稅具有的種種優勢，作者得出結論：開征社會保障稅勢在必行。
  7. After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china

    應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。
  8. It is generally considered that taxes parable method follows cash basis, but tax effect accounting follows

    一般認為，應付稅款法遵循了收付實現制，而納稅影響法則遵循的是權責發生制。
  9. For example, if an office building has a tax basis of $ 100, 000, depreciation deductions are derived from that amount

    例如，假設一座辦公樓的課稅標準為10萬美元，折舊減免的計算標準就是10萬美元。
  10. 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。
  11. 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。
  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. Usted tax basis

    已調整稅基
  15. Professional tax basis of the school different and different, give a title by him school

    專業課根據學校的不同而不同，是由學校自己出題的。
  16. This is our actual purchase price and also our tax basis ; gaap “ cost ” differs in a few casesbecause of write - ups or write - downs that have been required

    此為我們實際取得的成本，也是按稅務基礎，至於依會計原則的成本則由於攤銷或調升而有所不同。
  17. As a result, the basis of property and equipment for financial reporting exceeds its tax basis by the cumulative amount that accelerated tax depreciation exceeds the straight - line method

    這使得，不動產和設備在財務報告上的金額，往往高於用於計稅的金額，因為加速折舊法下的金額多於直線折舊法。
  18. The 3rd plenary session of the 16th party central committee proposes : " implement the tax system reform step by step and advance it steadily according to the principles of simple tax system, wide tax basis, low tax rate, firm levy and management

    十六屆三中全會提出: 「分步實施稅收制度改革。按照簡稅制、寬稅基、低稅率、嚴征管的原則，穩步推進稅收改革。
  19. However, if an acquirer buys the building for $ 1 million, the tax basis is " stepped up " to $ 1 million, and the acquirer can then take more depreciation from this larger basis, thereby enjoying greater tax deductions and cash flow

    但如果一家公司以100萬美元的價格購買該樓，計稅標準就被抬高到100萬，這樣買方就能得到更多的折舊，並因而享受更多的課稅減免和更充裕的現金流量。
  20. For tax basis, the suitable one is volume of contamination. the fifth section studies the economic influence of environment revenue ' s actualization, which would do good to the sustainable development of the whole society, increase the revenue income of the government and provide a fair competitive environment for the firms, and do good to adjustment of industrial structure and the development of environmental protection industry and light - pollution industry

    第五章探討環境稅實施可能帶來的經濟影響，主要表現在環境稅有利於整個經濟社會可持續發、增加國家的財政收入並提供一個公平競爭的環境、使企業污染產品的產量減少稅負增加而對整個行業的發展卻是很有利的、有利於產業結構的調整、有利於環保產業以及第二第三產業或輕污染行業的發展等。
分享友人
分享到 Line

分享到臉書