A coordinated and complete tax law system is the precondition and basis of taxation by law.
协调完备的税收法律体系是依法治税的前提和基础。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.
税务会计的核算基础与财务会计核算基础之间存在差异。
Tax source management is the core and the basis of tax administration. It is also the fundamental way to perform the tax functions.
税源管理是税收管理的核心和基础，是税收职能得以实现的根本途径。
Accounting is the basis of tax levy while the result of tax levy in turn affects the economic benefits and accounting information of enterprises.
会计是征税的基础，而征税结果又反过来影响企业的经济效益和会计信息。
A more direct, though controversial, approach would simply be to tax people on the basis of their weight.
控制肥胖的一个更直接的方法是：简单按体重来征税，当然这种做法存在着争议。
Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation.
企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。
The morals of the code of tax payment is the basis and premise of the subjective tax payment.
纳税规范的道德化是主体纳税化的基础和前提。
This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required.
这是我们的实际成交价格，同时也是我们的税基，GAAP“成本”在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。
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。
A tax on income from business and occupations was not a direct tax and could be subjected to taxation without the necessity of apportionment on the basis of population.
对经营和职业所得的征税不是直接税，不必以人口为基础分配。
On the basis of analysis of e-business environment of China's tax collection and management problems.
在此基础上分析出我国电子商务环境下税收征管存在的问题。
Tax basis of assets received by buyer and equity obtained seller is required to adjust when the restructuring is completed.
重组完成后，买方取得的资产和卖方取得股权的计税基础均要进行调整。
The Borrower shall promptly upon becoming aware that the Borrower must make a Tax Deduction (or that there is any change in the rate or the basis of a Tax Deduction) notify the Lender accordingly.
借款人一经知悉其可以享受税款减免(或利率或税款减免基准出现任何变更情况)应立即通知贷款行。
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.
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。
Property tax in the text of the content and features on the basis of the existing real estate taxes through a fair functional analysis, to enhance the fairness of property tax policy proposals.
文中在物业税的内涵与特征基础上，通过对现有房地产税公平功能的分析，提出了增强物业税公平的对策建议。
It also analyses the tax system design of property tax on theoretical basis.
本部分也从探讨了物业税的税制设计的理论基础。
In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.
本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。
The second chapter analyzes the regional tax co-ordination on the basis of the theory.
第二章分析了区域性税收协调的理论基础。
Aiming at these problems, in this article, the comprehensive implement of consumptive value added tax on the basis of enlarging the range was brought out.
该文主要结合我国现行增值税存在的主要问题。提出在扩大增值税征税范围的基础上全面实施消费型增值税。
Taxation inspection is a key link of tax administration. Doing well in taxation inspection is the basis to guarantee tax revenue and plug tax loophole.
税务稽查是税收征管的重要环节，搞好税务稽查是保证税收收入、堵塞税收漏洞的基础。
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。
The new firm will be structured to meet the changing demands of clients who require a seamless audit, tax and advisory service on a pan-European basis.
新的欧洲分所将改良其组织架构，以便更好地满足客户在审计、税收、咨询等方面一揽子的服务需求。
Finally, It points out that there is no theoretical basis for resources tax and there are also some mistakes in explanation of compens.
明确指出资源税没有立税的理论依据，补偿费理论解释存在错误，建议取消资源税和现在的补偿费，设立权利金制。
At first, from the point of levying a tax on the surplus of land, the paper exactly analyses the subject, object, basis and target of collecting land rent and tax.
本文从对土地的剩余征税说起，准确地分析了地租和土地税的征收主体、征收对象、征收依据、征收目的。
Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.
避税的法律现制包括立法规制与通过法律解释的规制，其共同的工具是实质课税原则。
The treatment of accounting, tax and legal implications from owning real estate on an international basis has not yet been explored by any of the researchers.
跨国界的拥有房地产使用的会计方式，税收及涉及的法律问题仍未被研究人员涉及过。
Ratepaying plan is an action which enterprises retard or reduce taxes by legal means on the basis of paying tax according to law and within the limits permitted by tax law.
纳税筹划是在依法纳税的基础上，在税法允许的范围内，企业利用合法合规的手段，延缓或减轻企业税负的一种行为。
It's function combined with control management, valuation, marking and speech-sounds and it make use of IC Card to provide basis for tax declaration.
它采用模块化设计及IC卡技术，其功能集控制管理、计价、打印、语音为一体，并可利用IC卡为申报提供依据。
It will be evaluated on the basis of one third of the tax payment by the enterprise.
平均为企业缴纳税金的三分之一测算。
It will be evaluated on the basis of one third of the tax payment by the enterprise.
平均为企业缴纳税金的三分之一测算。
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