电中性原则不允许这样。
第二,试点不满足税收中性原则,但作为必要的经验积累,还有存在的必要性。
Secondly, the pilot project did not accord with tax neutrality. But, there was value for the pilot project, because it can obtain the experience.
在税收政策上,宜用注销法代替准备金法确认和扣除企业呆账损失,以体现税收中性原则。
On tax policy scope, to embody the neuter principle of tax, it is suggested that we use Write-off Method to recognize and deduct bad debt losses instead of Provision Method.
并提出应在坚持税收中性原则、财政收入原则和公平税负原则的指导下,完善我国税收征管制度。
This paper also suggests improving the taxation and management system under the guidance of the taxation neutral principle, finance revenue principle and the fair taxation principle.
论述了电子商务对我国现行税制的影响:动摇了税制要素,影响了中性原则,降低了效率违背了公平原则。
How E-business effects China tax system is discussed as following: shake factor of tax system, distort neutral principle, lower revenue, disobey equitable principle.
原则上,如果在仅有五家供应商的集中性市场要发生并购就会损害竞争。
In principle a merger in such a market supplied by, say, just five firms might harm competition.
从经济学视角看,增值税转型主要由生产型、收入型增值税向消费型增值税转变,更多地体现中性收入原则。
From the Angle of economics, the transform of neutral tax revenue will be primarily transformed to consuming type from conducting type and revenue type so as to reflect neutral revenue principle.
一些研究结果表明当所有产品被征收相同的税率时,从来源地转为目的地原则的BTA是中性的,并不会影响贸易条件。
Some studies show that when all products are levied the same tax rate, the change from the Origin to the Destination principle of BTA is neutral and will not affect the terms of trade.
一些研究结果表明当所有产品被征收相同的税率时,从来源地转为目的地原则的BTA是中性的,并不会影响贸易条件。
Some studies show that when all products are levied the same tax rate, the change from the Origin to the Destination principle of BTA is neutral and will not affect the terms of trade.
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