在计算符合佣金纳税方法的加拿大所得税期间，使用此字段。
This field is used during the calculation of Canadian income taxes subject to the commission tax method.
自2003年7月1日起，对于外国企业常驻代表机构的具体纳税方法，不再由主管税务机关进行界定。
The method of enterprise income tax payment by the permanent representative offices of foreign enterprises shall no longer be defined by the taxation organ from July 1, 2003.
他们用移居国外的方法逃避纳税。
筹集现金存款的方法有助于找到所需资金，而且如果劳埃德要考虑股权问题，也意味着纳税人将有机会拥有该行43%的股份。
A cash call might help find some of the money required, and, if Lloyds were to embark on a rights issue, it would mean that the taxpayer would have the opportunity to match its 43% stake in the bank.
确实需要改变计价方法的，应当在下一纳税年度开始前报当地税务机关批准。
Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.
这个代价就是从纳税人那儿把数万亿美元拿去冒险救助 --这是非常昂贵的混乱的 不公平的 -- 也因为它是完全非美国式的解决方法因而打击了不少人 但他的的确确起效用了.
The cost was a bailout that placed trillions of taxpayer dollars at risk. It was expensive, it was messy, it was unfair.
最大的挑战将是打破定价难题，找到一个方法得到较少的在银行，贪婪的投资者和纳税人之间流动的贷款。
The biggest challenge will be to crack the pricing puzzle and get impaired loans moving in a way that works for Banks, vulture-investors and the taxpayer.
如果监管者能找到一个方法确保这些破败的银行倒闭时不会损失纳税者一分钱，那么到时候讨论的就是如何采取更宽松的监管措施了。
If regulators could find a way to ensure that the crummiest Banks can fail safely without imposing losses on taxpayers, that would be an argument for being more relaxed.
让国外债权人通过这个方法为银行的额外债务买单已经使得冰岛的纳税人和储户减轻不少负担。
Making foreign creditors pick up the bill for the Banks' excesses in this way has spared Iceland's taxpayers and depositors.
其他所得，参照前两项规定的方法计算应纳税所得额。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
纳税人联盟的爱玛·布恩说：“患者无法接受治疗以续命，所以不开发类似饮食控制和锻炼的低成本治疗方法会很可怕。”
Emma Boon of the Taxpayers' Alliance said: 'Patients are being denied life-saving treatments so it's staggering that cheaper alternatives aren't being explored for obesity, like diet and exercise.'
从事商务、法律、税务、会计、审计等各类咨询服务性业务的代表机构，统一采取据实申报纳税的方法。
Those engaged in various consulting service businesses of commerce, law, taxation, accounting, auditing, etc. shall adopt a unified method to file tax returns according to the real situation of each.
其他所得，参照前两项规定的方法计算应纳税所得额。
Other earnings; the taxable income shall be calculated according to the above two items.
纳税人联盟的爱玛·布恩说：“患者无法接受治疗以续命，所以不开发类似饮食控制和锻炼的低成本治疗方法会很可怕。”
Emma Boon of the Taxpayers' Alliance said: 'Patients are being denied life-saving treatments so it's staggering that cheaper alternatives aren't being explored for obesity, like diet and exercise.
通过分析、对比，找到企业的最佳纳税筹划方法，从而降低企业的税负，实现企业的最佳盈利能力。
Through the analysis and comparison of the enterprise, and find the best tax planning method to reduce the burden of enterprises, and realize the best profitability.
针对债务重组应遵循的四种方式，以实例对比新、旧准则对债务重组的会计处理方法及其纳税调整结果。
Aimed to the four forms, take some examples contrasted new and old criterions related to accounting process of debt rescheduling and tax adjustment results.
关于营业税的筹划方法有：改变公司的合作章程，减少纳税环节；
As for business tax, the tax planning methods are: Changing companies cooperation rules to reduce the tax link;
本文采用规范分析和实证分析相结合的方法，对我国诚信纳税问题进行较为系统、深入的探讨。
This paper makes a relatively deep and systematic research into the problem of paying tax by credibility, combining normative analysis with positive analysis.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。
It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
实在必要变化计价方法的，该当鄙人一纳税年度入手下手前报本地税务构造承诺。
Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.
纳税筹划可针对一切税种，但由于不同税种的性质不同，纳税筹划的途径、方法及其收益也不同。
Tax planning can direct to all tax categories, but because the different nature of tax categories, the way, method and income of tax planning are different.
本文的目的是讨论进行纳税筹划的方法。
The purpose of this paper is to study the method of tax planning.
详细介绍了企业所得税筹划方法和基本途径，为纳税人进行具体的税收筹划操作提供了指南。
It also introduces basic approaches and procedure of the tax planning of corporation income tax, in order to offer a guide for taxpayers.
企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。
Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划，通过对比、分析，找到企业的最佳纳税筹划方法。
This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning, through comparing, analyzing and find the best method of tax planning.
本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划，通过对比、分析，找到企业的最佳纳税筹划方法。
This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning, through comparing, analyzing and find the best method of tax planning.
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