Tax Basis

For tax basis , the suitable one is volume of contamination .

而对于税基，认为最适当的税基应是污染物的排放量，对纳税人的设计和税种的设计也做了初步的分析讨论。

This is our actual purchase price and also our tax basis ; GAAP " cost " differs in a few cases because of write-ups or write-downs that have been required .

这是我们的实际成交价格，同时也是我们的税基，GAAP“成本”在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。

Tax Basis of the Right of Land Use in Urban Real Estate Tax

浅议城市房地产税中土地使用权的计税依据

This chapter also describes the tax basis for capital gains tax .

另外，本章还介绍了资本利得税的课税依据。

For example , for cash , lower turnover less tax basis ;

譬如，少报现金营业额，降低纳税基础；

The tax basis is the capital gains which have been realized .

计税依据方面，以实现了的证券资本利得为依据。

Shanghai model are : collection range is wide ; the tax basis is more reasonable ; tax relief policy details .

上海模式的优点主要有：征收范围较广；计税依据较为合理；税收减免政策的制定较为细致。

Tax basis of assets received by buyer and equity obtained seller is required to adjust when the restructuring is completed .

重组完成后，买方取得的资产和卖方取得股权的计税基础均要进行调整。

The article puts forward an initial taxation plan with large scale tax basis , low tax rate and will be easily collected and managed in accordance with the basic taxation principles of universality , efficiency and stable raise .

本文遵循教育税设计中的普遍性原则、效率原则及稳定增长原则，提出了具备宽税基、低税率、易征管特征的征税方案。

At the conclusion of the successful experience of the tax basis we also should strengthen financial tax legislation ; there must be laws for people to follow in the governments at all levels , the entity between powers and transfer payment .

在总结分税制的成功经验的基础上我们还应当加强财政税收方面的立法工作，使各级政府间事权、财权划分以及转移支付等有法可依。

At the same time , in the reform of the detailed rules for the implementation of the initial pilot , just as narrow imposition object , unreasonable plan tax basis , tariff design not science , detailed collection and management .

在改革试点初期，实施细则也存在课税对象狭窄、计税依据不合理、税率设计不科学、征收管理不详细等缺陷。

The reform on the collection and management system of tax supplies basis .

税收征管体制的改革为其提供了实施依据；

On the Definition and Accounting Treatment of Tax Assessment Basis of Matters Concerning Enterprise Separation

论企业分立涉税事项计税依据的界定及其会计处理

Confirmation of the tax computation basis

税收计算基础的确认

Because the existing policy-based documents can not solve the complex problems in tax-concerned business of reorganization , it is necessary to standardize tax assessment basis and accounting treatment of separating enterprises and being separated enterprises .

由于现有的政策性文件不能解决此项重组活动涉税业务的复杂问题，因此宜采取理论与实践相结合的方法对分立企业与被分立企业涉税事项的计税依据及其会计处理进行规范。

The amount after deducting each cost and cost in order to regards the plan division of enterprise income tax as the basis .

扣除了各项成本和费用以后的金额作为企业所得税的计科依据。

Last , most nations have jurisdiction over tax on the basis of the principle of resident and the principle of territorial possession .

最后，世界各国的税制主要是以属人原则和属地原则为基础进行税收管辖的。

Aiming at these problems , in this article , the comprehensive implement of consumptive value added tax on the basis of enlarging the range was brought out .

该文主要结合我国现行增值税存在的主要问题。提出在扩大增值税征税范围的基础上全面实施消费型增值税。

The author thinks , it was not only the agricultural tax with legal basis that caused peasant 's burden to be heavy , there is illegal arbitrary charges even more !

作者认为，造成农民负担沉重的并非只是有法律依据的农业税，更有各种各样的没有法律依据的乱收费！

The basic purpose in revenue planning is that we can lower the revenue load to realize the maximum , benefit after tax on the basis of obeying the nation 's revenue laws and regulations .

税务筹划的根本目的是在遵守国家财税法规的前提下，减轻税负以实现企业税后收益的最大化。

The proposed tax on the basis of the principle of our enterprise income tax law practice , the enterprise income tax law to the basic principles of encapsulation further revealed the value of our enterprise income tax law functions .

文章在税收原则的基础上，结合我国企业所得税法的实践，对企业所得税法的基本原则进行概括，并进一步揭示我国企业所得税法的价值功能。

We collected a large number of actual economic data : First , to establish the indexsystem : to provide screening criteria for the tax assessment and basis for this assessment , inorder to achieve the index entry and maintenance management .

经过收集大量的企业实际经济数据分析比对：一是建立指标体系：为纳税评估提供筛选标准和评估依据，以便实现指标录入及维护管理。

This article carries on system innovation from five respects of household register , employment , social security , land , property tax on the basis of analysing system obstacle of urbanization of our country , construct out the urbanization system under the market economic system in an all-round way .

这里在分析了我国城镇化制度障碍的基础上，从户籍、就业、社保、土地、财税等五个方面进行制度创新，进而构筑出市场经济体制下的城镇化制度体系。

A tax levied on the basis of a fixed amount per person .

人均缴纳税款相等的征税。

Division of the tax revenue is the basis of intergovernmental fiscal allocation .

税收收入划分是政府间财力配置的基础。

How to collect real property tax on extremely complicated basis is a difficult problem of real property taxation system reform .

如何在产权极其复杂的基础上开征不动产税，这是不动产税制改革要解决的首要难题。

Evaluation index of expense of relevant departments and enterprises shall not be the standard for tax reduction and the basis for taxation .

有关部门和企业的费用考核指标，不能作为税收扣除标准和计算征税的依据。

SAs an important part of public management activities , the power of tax administration is the basis of ensuring the smooth implementation of public administration .

税务管理权力的良好运行是保证国家公共管理顺利实施的基础。

Discussion on the evaluation methods of tax planning on the basis of the net return mainly reviewes the net cash flow of the methods .

探讨税收筹划方案的评价方法在净增效益原则上，考察方案的现金流量净额。

Second , from the perspectives of economic and legal existence of an-energy tax discussed the theoretical basis for this paper provides a theoretical support .

其次从经济和法学两个角度论述了能源税存在的理论基础，为本文提供了理论支撑。