In an effort to help better understand and practice the new guidelines, the paper profoundly expounds the tax base of assets and liabilities, confirmation of deferred income tax assets and.
本文较深刻地论述了新所得税准则中资产和负债的计税基础,递延所得税资产和负债的确认,以及所得税的确认与计量等会计处理问题。
On the Convergence Trend of Taxable Basis with Accounting Information in Associated Transactions;
关联交易中会计信息与计税基础的趋同性研究
Problems Relating to Accounting for Deferred Tax;
递延所得税核算问题探究——解读资产、负债的计税基础
confirmation of the tax computation basis
税收计算基础的确认
Tax Assessment Based on Accounting Information
基于会计信息化基础上的纳税评估初探
Defining Tax base and rate
定义计税基数和税率
Customs also published monthly customs statistics, calculated according to country of origin and final destination, on the basis of eight-digit HS levels.
海关还每月公布以协调税制8位税目为基础的按照原产地和最终目的地计算的海关统计。
Accounting is the basis of tax levy while the result of tax levy in turn affects the economic benefits and accounting information of enterprises.
会计是征税的基础,而征税结果又反过来影响企业的经济效益和会计信息。
Some Fundamental Differences between the Enterprise Income Tax Law and the Accounting Standards;
《企业所得税法》与《企业会计准则》的基础性差异分析
cash flow system of taxation: System of taxation whereby all expenditures are deducted from the income Base in the same year as they are incurred.
现金流量计税制:指一种税收制度,其中所有支出都从其发生的同一年度中从收入基础上减除。
Where the estimate of the discount rate is based on the post-tax factors, it shall be adjusted to the pre-tax discount rate.
如果用于估计折现率的基础是税后的，应当将其调整为税前的折现率。
Study of the Design of the Tax Basis for the Most Favorable Tax Rate of Cross-strait Value-added Tax (VAT);
两岸增值税最优税基税率设计之研究
On Legal Theory foundation of Tax Refund Policy for Export:the Combination of Tax Neutrality and Tax Regulation;
论出口退税制度的法理基础——税收中性与税收调控的结合
All the tariff reductions and exemptions were applied on an MFN basis.
所有减免税在最惠国待遇基础上适用。
Economic Development Laid a Good Foundation for Tax Growth
经济发展为税收收入增长奠定了基础
a category of taxpayers based on the amount of their income.
一个以收入数目为基础的纳税人范畴。
Constitutional Basis and System Concept of the Tax Legislative Hearning;
税收立法听证的宪法基础及制度构想
On the Theoretical Basis and Practical Experience of Eco-taxation System;
生态税收制度的理论基础与实践经验
Financial Base for the Reform of Rural Tax and Fee and Countryside Governance;
农村税费改革和乡村治理的财政基础