第六章特别纳税调整。
解决会计与税法差异的途径在于纳税调整。
实施条例在特别纳税调整方面作了哪些具体规定？
What specific provisions for the adjustments to tax accounting are given by the Implementation Regulations?
所以企业目前对移转订价的态度与处理方式，将会影响前后多个年度的纳税调整。
Obviously, the attitude and handling manner toward transfer price will affect the tax adjustment many years before and after.
从新税法入手，分析内、外资企业税制统一后，企业纳税调整及相应变化可能对净利润造成的影响。
Based on the new income tax law, the author gives an analysis of the tax restructuring and the corresponding changes which may impact on the net profit of the corporate.
针对债务重组应遵循的四种方式，以实例对比新、旧准则对债务重组的会计处理方法及其纳税调整结果。
Aimed to the four forms, take some examples contrasted new and old criterions related to accounting process of debt rescheduling and tax adjustment results.
会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异，并且这些差异又交叉影响，使得纳税调整更加复杂。
There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.
但是应纳税所得额却对税制变更相当敏感，富人会调整方式并且选择时机来找回补偿。
But taxable income is very responsive to tax changes. The rich adjust by tweaking the manner and timing of their compensation.
在经历了大清理时期，长达十年的储蓄和贷款都化为乌有，在调整通货膨胀之后，美国纳税人1700亿到2050亿美元的钱就这样消失了。
That was during the clean-up phase of a decade-long savings-and-loan meltdown that wound up costing U.S. taxpayers $170 billion to $205 billion, after adjusting for inflation.
调整纳税等级。
在实际工作中要遵循会计法，在进行纳税时要做必要的调整。
Want to abide by accounting method in real work, want to do necessary adjustment when undertaking pay taxes.
企业财务处理与税收法律、行政法规规定不一致的，纳税时应当依法进行调整。
In case the financial treatment of the enterprise does not accord with any provision of any law or administrative regulation on taxation, it shall be adjusted under law in paying taxes.
我们必须决定是否调整额外的纳税人协助。
We had to determine whether or not we could justify additional taxpayer assistance.
目前，我国税务机关对转让定价问题仍主要采取事后审计和调整的方法，在这种方式下，纳税人需要为应付税务机关的调查而耗费大量成本。
Now revenues are still taking post-modification mode on transfer pricing issue. In this mode, taxpayers will have a high cost to cope with the revenues'survey.
美国国税局的上述数据是在对退税数据进行抽样调查后得出的，是统计“调整后毛收入”的副产品。这一收入是指总收入减去赡养费和个人退休帐户缴款等无需纳税部分后的收入。
The IRS data, based on a large sample of tax returns, are for 'adjusted gross income, ' which is income after some deductions, such as for alimony and contributions to individual retirement accounts.
纳税检查后如有补税，企业不但要补税，而且还要对原账簿进行调整。
If evaded tax has to be paid after inspection, the enterprise is amenable not only to do so, but to regulate the original book.
在经历了大清理时期，长达十年的储蓄和贷款都化为乌有，在调整通货膨胀之后，美国纳税人1700亿到2050亿美元的钱就这样消失了。
That was during the clean-up phase of a decade-long savings-and-loan meltdown that wound up costing U. S. taxpayers $170 billion to $205 billion, after adjusting for inflation.
探讨如何正确调整计税所得额及所得税后利润分配，如何使纳税人取得节税的利益等可以帮助纳税人学税法、懂税法，使自身利益得到保障。
After this paper gets volume and income tax only since how to adjust sum tax correctly, profit distribution aspect, make taxpayer how to get the aspects such as the benefit...
探讨如何正确调整计税所得额及所得税后利润分配，如何使纳税人取得节税的利益等可以帮助纳税人学税法、懂税法，使自身利益得到保障。
After this paper gets volume and income tax only since how to adjust sum tax correctly, profit distribution aspect, make taxpayer how to get the aspects such as the benefit...
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