Traditional school includes bird-in-hand theory, MM theory and tax difference theory ;
传统学派主要有一鸟在手理论，MM股利无关论、税差理论；
What is a temporary tax difference? What are some examples? What is a permanent tax difference? What are some examples?
什么是暂时性差异？请举例。什么是永久性差异？请举例。
At issue is the difference between a taxpayer's tax bracket and the effective tax rate that taxpayer pays.
纳税人税率档次与纳税人支付的实际税率之间的差别是个问题。
A more efficient tax would be a tax on producers of food, based on the difference between the cost of the ingredients before processing and the price for the finished product.
更有效的税收方式应是以食品成分在加工前的成本与食物成品价格之差为税基对食品生产商课税。
A new tax cut or spending increase may mean the difference between electoral success and failure.
一个新的减税或增加开支，可能意味着选举的成功或失败。
After tax and other deductions, that's equivalent to $9.54, once the difference in the cost of living is taken into account.
去除税和其他扣款，要是把生活成本差异考虑进去的话，相当于9.54美元。
The characteristics are unique for some specific taxpayer, affects his sensation to the specific type tax payment plan, therefore causes individual difference in the tax payment plan choice.
这些特征为某个特定的纳税人所特有，影响其对特定类型纳税方案的感知，并因此而引起纳税方案选择上的个体差异。
Turnover tax refers to a tax on the gross revenue of a business, while a VAT refers to a tax levied on the difference between a commodity's price before taxes and its cost of production.
营业税指的是对一个企业营业总收入所征收的税，而增值税指的是对商品税前价格和生产成本之间的差额征收的税。
In July he tweaked the levy and the tax regime-although not by enough to make much difference to HSBC over the next five years.
七月份他稍微调整了征税体系，尽管这样的小动作不足以在五年内对汇丰造成足够的影响。
As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.
所得税会计是财务会计的一个分支，它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。
Tax official: the biggest difference is that they are in charge of different taxes.
税务局：ꆊ最大的区别就是负责的税种不同。
The difference in levying turnover tax between accounting system and tax law further illustrate that they abide by different principles and give service to different objectives.
本文从六个方面就会计制度与税法在流转税课税上存在的差异进行了分析。
There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.
所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。
The difference of tax systems in relation to underwriting income from non-life insurance companies arises from the degree of the deferral of tax.
非寿险公司承保所得课税制度的差异在于税收递延程度，不同课税方法从不同角度考虑税收目标和保险监管目标。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
Separation of accounting and tax leads to permanent difference and timing difference;
财务与税收的分离导致了永久性差异和时间性差异的产生；
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
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。
In real economic operations, existence of tax preferential policy and difference in tax collection quality make the assumption untenable.
现实经济运行中，由于税收优惠政策的存在和征管质量的差异导致该假设条件不成立。
There is obvious difference in licence management and tariff tax rate between compound rubber and natural rubber, it brings a certainty difficulty to the custom.
天然橡胶和复合橡胶在许可证管理和关税税率方面存在较大的差异，使海关对复合橡胶的进口监管面临着较大风险。
There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.
税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。
In other cases, where clubs refuse to make up the difference, players are increasingly likely to opt for Spain or elsewhere in order to relieve their tax burden.
在别的情况下，要是俱乐部拒绝弥补差额，球员越来越可能为减轻所得税负担而选择西甲或其他联赛。
Then the thesis compares the difference between tax administrative enforcement, tax administrative compulsory measures and tax prompt administrative compulsory.
然后，文章对税务行政强制执行、税务行政强制措施以及税务即时强制三者的区别进行了比较。
Accounting adjustment causes pre-tax accounting benefit difference, which makes the corresponding income tax influence analysis and accounting handling complicated.
随着会计调整产生税前会计利润差额，其相应的所得税影响及会计处理变得复杂。
Each type of Oolong tea has its inherent tax fragrant ingredients, which decides its fragrance difference.
各类型乌龙茶均有其固有的赋香成分，这些赋香成分的差异决定了其香型的差异。
Taxpayer: : what is the difference between the two tax authorities? Why should my company register with the two tax authorities at same time?
纳税人：这两个局有什么区别吗？为什么要同时在两个局登记？兘。
Taxpayer: : what is the difference between the two tax authorities? Why should my company register with the two tax authorities at same time?
纳税人：这两个局有什么区别吗？为什么要同时在两个局登记？兘。
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