第一个因素是税务处理方式。
应综合各种情况做好有关捐赠行为的税务处理。
The article below gives the integrative tax treatments for a variety of circumstances.
税务处理；
固定资产改良支出在会计处理和税务处理方面有较大差异。
There are many differences between accountant's dealing and tax's dealing of the fixed assets' improving outlay.
生意税务按个人收入税务处理，一切生意损失可以抵扣个人收入。
Business taxes are paid through personal income taxes; therefore, any loss can be deducted from income taxes.
企业重组的税务处理区分不同条件分别适用一般性税务处理规定和特殊性税务处理规定。
III. For the tax treatment of enterprise reorganization, the general tax treatment provisions or the special tax treatment provisions shall apply for different circumstances.
建立合伙企业没有有限责任公司那么复杂，对于小宗的商务活动在税务处理上更加有利。
Partnerships are less complicated to set up than corporations and may be more favorable to smaller businesses for tax purposes.
基于同样的原因，卖方通过一般性税务处理取得的股权在再转让环节承担的所得税负为低。
Based on the same reason, seller will assume lower EIT while transferring equity payment if general tax treatment is adopted.
上款所述情况发生变更后60日内，应依照《通知》第四条的规定调整重组业务的税务处理。
The taxation treatment for the restructuring business shall be adjusted in accordance with Article 4 of the Circular within 60 days upon such change.
以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。
According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.
但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处，致使呆帐准备金制度尚未充分发挥其效用。
But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role.
资产捐赠是企业日常会计业务之一，其会计处理与税务处理存在较大差异。比较其差异，更好地掌握它们的会计处理方法。
The asset donation is one of the enterprise's daily accounting transactions and there are many differences between the accounting treatment and the tax treatment on the asset donation;
通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论，使其实务操作更清晰。
In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming...
非寿险公司的保险业务收入、保险业务成本和准备金如何在税务处理上选择计量基础和计量方法，决定了承保所得的释放速度与程度。
The released degree of underwriting income from non-life insurance companies is determined by how to chose the accounting base and method of premium income, including insurance costs and reserves.
许多分析师和投资者都认为，辉瑞进行这笔交易的动机是为了税收优惠，而不是战略优势。因为辉瑞想利用包容策略，获得基于英国政策的税务处理。
A lot of analysts and investors think this deal is motivated by tax benefits rather than strategic advantages, since you would use the inclusion strategy to get a UK based tax treatment.
许多分析师和投资者都认为，辉瑞进行这笔交易的动机是为了税收优惠，而不是战略优势。因为辉瑞想利用包容策略，获得基于英国政策的税务处理。
A lot of analysts and investors think this deal is motivated by tax benefits rather than strategic advantages, since you would use the inclusion strategy to get a UK based tax treatment.
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