B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
在西方发达国家纳税筹划实务已相当普及，理论研究也很深入。
In Western developed countries, tax planning practice is quite widespread and the theory study of it is thorough, too.
本文阐述了纳税义务、应纳税所得额、适用税率以及纳税程序等问题，旨在澄清实务上的某些争议。
This article addresses the tax liability, taxable income, applicable tax rate and procedures of tax payment under such a transaction in order to clarify some controversial issues in practice.
作为外国企业常驻代表机构，其所得税纳税主体的性质和纳税义务的认定，在税收征管实务工作中仍是个难题。
The judgment on the nature and the tax payable obligations of the representative office, as the non-resident enterprise, is the difficult problem in the daily administration of tax levy.
作为外国企业常驻代表机构，其所得税纳税主体的性质和纳税义务的认定，在税收征管实务工作中仍是个难题。
The judgment on the nature and the tax payable obligations of the representative office, as the non-resident enterprise, is the difficult problem in the daily administration of tax levy.
应用推荐