taxable accounting 中文意思是什麼
taxable accounting
解釋
納稅會計- taxable : adj. 1. 應征稅的，有稅的。2. 【法律】當然可要求的。n. -ness ,-bility n. ,-bly adv.
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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At the time of transaction, the accounting profits will not be affected, nor will the taxable amount ( or the deductible loss ) be affected
（二）交易發生時既不影響會計利潤也不影響應納稅所得額（或可抵扣虧損） 。 -
Taxable profits vs. accounting profits
應課稅利潤和會計利潤的區分 -
Business tax payers have the right to calculate and pay business tax with different rates on condition of separate accounting for turnovers of different taxable items
43營業稅納稅人在分別核算不同營業額的前提下，有按不同稅率計算繳納營業稅的權利。 -
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。 -
Taxable quarter : one of the four quarters of a gregorian calendar year or 12 months accounting year adopted upon the tax authorities ' approval
納稅季度：填寫按公歷年度或經稅務機關批準所採用的本企業滿12個月的會計年度劃分的4個季度。
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