第十九条增值税纳税义务发生时间。
Article 19 The time at which a liability to VAT arises is as follows.
这意味着企业可以在一定程度上控制的纳税义务发生时间。
That mean the enterprise could control the time of tax obligation happens to some extent.
第八条车船税纳税义务发生时间为取得车船所有权或者管理权的当月。
Article 8 the commencement of the obligation of motor vehicle and vessel tax payment is the month when the ownership or control of a vehicle or vessel is acquired.
第八条车船税纳税义务发生时间为取得车船所有权或者管理权的当月。
Article 8 the time when the obligation arises for a taxpayer to pay vehicle and vessel tax shall be the month when the ownership or management right of such vehicle or vessel is acquired.
本文对我国股票期权所得的税目、纳税义务发生时间、计税依据、税收优惠及税收征管等作了较为详细的探讨。
This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.
本文对我国股票期权所得的税目、纳税义务发生时间、计税依据、税收优惠及税收征管等作了较为详细的探讨。
This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.
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