土地增值税将土地、房屋的转让收入合并征收。
The land Value Appreciation Tax is actually based on the consolidated proceeds derived from the transfer of land and buildings.
通告79明确指出，股权转让收入的义务发生于转让的手续已完成时。
Circular 79 clarifies that the obligation of incomes from equity transfers happens when the formalities of transfer has completed.
我国高新技术企业适合证券化的资产有出口贸易应收款和知识产权转让收入。
The securities assets of Chinese high - technology enterprises include the money of export trade and the money of transferring property rights.
目前，选择出口贸易应收款和预期知识产权转让收入，作为主要资产进行证券化具有一定的可行性。
At present, the export account receivable and the transfer revenue of expected intellectual property right can be taken in the major assets to issue securities.
中国人控制的部分同上市部分签署一系列转让收入的合同，让两家公司的账簿能够根据美国会计准则合为一体。
The Chinese-owned part signs a series of contracts with the listed entity to transfer revenues in a way that allows the books of the two companies to be consolidated under U.
纳税人：转让没有按货币结算，怎样确定应税收入呐？
Taxpayer: how do we determine the tax base if the transfer do not conduct in form of currency?
转让调职是出售球员的收入全部节省。
The transfer Posting is where all income from selling players is saved.
作为征税对象的增值额，是纳税人转让房地产的收入，减去税法规定准予扣除项目金额后的余额。
That is, the appreciation value equals the proceeds obtained by the taxpayer from transfer of real estate less the permissible items in computing the appreciation value?
转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
对于社会公众高度关注的一些领域，比如像土地出让金收入、矿产权的转让等，我们要全面审计。
We will also carry out comprehensive audits in those areas which are of high concern to the public, including the revenue on the transfer of land use rights and transfer of mining rights.
第7章讨论分租运费留置权和转租收入留置权，结论为二者的性质是债权转让而非占有留置权。
In chapter 7 lien on sub-freight and lien on sub-earning are analyzed, and the conclusion is that both liens are assignment of creditor 's right and not possessory liens.
销售收入于商品已付运而其拥有权已转让后确认。
Sales revenue is recognized when the merchanDise is shipped and title has passed.
纳税人：转让没有按货币结算，怎样确定应税收入呢？
Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?
转让国有股的收入应当按照国家有关规定处置和使用。
The revenue from the transfer of State-owned shares shall be disposed of and utilized according to relevant State provisions.
转让国有股的收入应当按照国家有关规定处置和使用。
Proceeds from the transfer of state-owned shares shall be treated and used according to relevant regulations of the state.
联合会的财政收入包括：企业资助、电视转播权的转让、锦标赛收入、注册商品销售等。
The financial income of NCAA includes enterprises aid, the television right, championship income, merchant selling.
纳税人：转让没有按货币结算，怎样确定应税收入呐？ ？
Taxpayer: : how do we determine the tax base if the transfer do not conduct in form of currency?
该战略性计划还概述了改善校友和慈善筹资的必要性，以补充来自许可转让和牛津大学出版社等其它商业活动带来的收入。
The strategic plan also outlined the need to improve alumni and philanthropic fundraising to supplement earnings from other commercial activities such as licensing and the Oxford University Press.
第五条纳税人转让房地产所取得的收入，包括货币收入、实物收入和其他收入。
Article 5 proceeds received by the taxpayer on the transfer of real estate shall include monetary proceeds, proceeds in kind and other proceeds.
第四条纳税人转让房地产所取得的收入减除本条例第六条规定扣除项目金额后的余额，为增值额。
Article 4. In calculating the added value, costs and expenses listed in Article 6 of these regulations shall be deducted from the tax payers gains from the real estate transference.
第四条纳税人转让房地产所取得的收入减除本条例第六条规定扣除项目金额后的余额，为增值额。
Article 4. In calculating the added value, costs and expenses listed in Article 6 of these regulations shall be deducted from the tax payers gains from the real estate transference.
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