如何确定城市房地产税的计税依据？
如何确定车船使用牌照税的计税依据？
What are the bases of calculating the Vehicle and Vessel License Tax?
房产出租的，以房产租金收入为房产税的计税依据。
Where the property is leased, the rental income from the property will be used as a basis for Tax calculations.
且增值税、消费税的计税依据中均应包含消费税，但不含增值税。
Value-added tax shall be also levied if the use is regarded as sales, and consumption tax, but not value-added tax should be induded in the taxable sales amount.
目前，我国开征物业税存在着物业产权不明、税负水平难定、计税依据难定等问题。
At present, there exist the problems of unclear property rights and the difficulty of determining tax burden and taxation basis in the introduction of the tax.
第三条土地使用税以纳税人实际占用的土地面积为计税依据，依照规定税额计算征收。
Article 3. Calculation of land use tax shall be based on the actual area of land used by the taxpayer and shall be levied in accordance with the stipulated tax rate.
现行自然资源税存在性质定位不合适、征收范围过窄、计税依据不合理、单位税额过低等问题。
The present natural resource tax has some problems, such as the nature localization is inappropriate, levies scope is too narrow, the tax basis is unreasonable, the unit tax amount is low, etc.
房地产税实际上指的是不动产税，是对土地、房屋所有或占有者征收的税种，计税依据为不动产评估价值。
Real estate tax actually refers to the real estate tax, land, housing or occupants of all taxes levied, the tax basis for the assessment of real property value.
房产税是以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。
House property taxes on tax according to the house of the residual value of the taxable income tax basis or rent for all people to property tax, a property.
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.
计算。SAP系统可依据计税基数加上或不加现金折扣来计算税金数额。
The system calculates tax amounts with or without cash discount based on the tax base amount.
计算。SAP系统可依据计税基数加上或不加现金折扣来计算税金数额。
The system calculates tax amounts with or without cash discount based on the tax base amount.
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