With the removal of internal migration restrictions in the European Union in 1992, Europeans have become more sensitive to tax differences between countries.
1992年，随着欧盟内部人口迁移限制的解除，欧洲人对于国家间税收的差异变得更加敏感。
In other words, Americans understand that disparities are needed in a free-market, knowledge-based economy, but they believe those differences should be mitigated by tax policies.
换句话说，美国人明白自由市场、基于知识的经济需要贫富差距，但他们认为这种差距应当通过税收政策予以调节。
There are also differences between Washington, London and Brussels over how to impose a levy or tax on banks.
在如何对银行征税问题上美国、英国和欧盟也存在分歧。
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。
The differences of tax policies among member countries of CAFTA cause tax conflicts and form harmful tax competition.
中国东盟自由贸易区中成员国之间的税收政策差异产生税收冲突，形成有害税收竞争。
The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition.
本文从国际税收竞争基本概念入手，明确国际税收竞争与有害税收竞争的区别与联系。
The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
Where there are large differences in retail prices (often more than 300%), duty-paid products may be purchased in a low tax area and transported to a high tax area to be sold illegally.
当零售价格之间存在巨大差异的时候(经常是300%)，已缴税商品都可能被从低税率地区购买，然后运输到高税率地区非法销售。
Contract theory and taxation differences may explain the motivation of businesses for tax reduction.
契约理论及税费的差异性决定了企业具有强烈的减税动机。
It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.
未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。
The House and Senate ironed out the differences between their two tax bills.
众议院和参议院消除了他们两个不同的税收提案中的分歧。
There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.
在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。
Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.
跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。
There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.
会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异，并且这些差异又交叉影响，使得纳税调整更加复杂。
The transfer pricing risk of being challenged by the local tax authorities will be exacerbated given that there are differences in the effective tax rates of those companies.
因为两家公司付税不同，所以被当地税务部门发现的定价转让风险将加剧。
The differences and connections between tax payment accountant and financial accountant are analyzed datailedly.
财务与会计是既有密切联系 ，又有本质区别的两门学科。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.
在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。
Accounting profit and tax profit are two concepts easily confused, according to different foundations and different principals, there are not only differences but also connections in them.
会计利润与应税利润是依照不同的依据，按照不同的原则确认的，是两个极易混淆的概念，两者既有区别，又有联系。
Due to the differences of tax system between countries in southeast Asia and China, there leaves plenty of space for tax-planning in multinational firm.
由于东南亚各国之间及与我国之间税制方面存在差异，给跨国企业进行纳税筹划留有很大的空间。
Meanwhile, we realized the expansion of the differences between accounting income and tax income is a positive result of the gradual perfection of accounting and tax.
以及会计收益与应税收益的差异扩大化是会计与税法双方不断完善健全的必然结果。
The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.
企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。
Because of the existence of these tax revenue differences, taxpayers can utilize these differences to make different tax-paying designs.
由于这些税收差异的存在，纳税人就可以进行纳税筹划。
Fiscal difficulties in grass root level and enlarged regional differences have been two thorny issues since the tax-sharing reform in 1994.
1994年实行的分税财政体制，最突出的两个问题是导致了基层财政困难和地区间差距的扩大。
The tax revenue is prepared and evades taxes, there are obvious differences between evading payment of duty, there are different characteristics each.
税收筹划与偷税、避税之间有着明显的区别，各自有着不同特征。
The tax revenue is prepared and evades taxes, there are obvious differences between evading payment of duty, there are different characteristics each.
税收筹划与偷税、避税之间有着明显的区别，各自有着不同特征。
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