税收法规

因此，联邦政府需要改革税收法规，提供更有效的服务设施，以鼓励美国人留在国内投资。

Accordingly , the Federal government needs to reform the tax code and provide services more efficiently to encourage Americans and their money to stay at home .

第四部分是我国能源法律的税收措施革新，税收法律规范不仅存在于单行的专门税收法规中，还存在于其他与税收有关的法规之中。

The tax revenue rules are not only existing in the specific tax code , but also in other related tax regulations .

企业亏损结转税收法规的国际比较分析

An International Comparative Analysis on the Tax Rules of Enterprise Loss-Carryover

基于超文本技术的税收法规查询系统开发设想

Develop Inquiring System of Taxation Regulation Based on Supertext Technique

各监管机构将对违反建筑安全和税收法规的情况进行调查。

Various regulators will investigate violations of building and safety codes and tax regulations .

但一些大型集团表示，美国的税收法规是更重要的障碍。

But some large groups say that US tax rules are a more important barrier .

不幸的是，有些政府为它们的经济采取了其他的政策，这使它们的税收法规效率降低。

Unfortunately for their economies , some governments have adopted other policies that make their tax codes less efficient .

我们不清楚为什么国家不自由的使他们的税收法规尽可能的更具吸引力。

It is not clear why nations should not have the freedom to make their tax codes as attractive as possible .

该个系统的实现可使税收法规的查询打破时间和空间限制，实现税务人员与纳税人对税收法规的共享。

The system break the limitation of time and space , and realize the sharing of taxation personnel on taxation regulation .

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。

There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets .

随着我国经济不断发展，企业的交易行为模式不断增加，国家的税收法规体系也不断修订和完善。

Nowadays , the types of trading behavior are increasing and the regulation system of tax is improved as economic develops continuously .

会计规范与税收法规的矛盾与协调&释疑现金折扣的会计处理及引发的相关问题

Contradiction between Accounting Specifications and Tax Statutes and Its Coordination & An Interpretation to the process of cash discount and some relevant problems

税收法规的执行度很低，合规程度也很低，部分原因在于中国缺乏公民海外收入和投资的数据。

Enforcement of the tax regulation and compliance have been low partly because China lacked data on its citizens ' overseas earnings and investments .

城市商业银行在计算应纳税所得额时，准予扣除的项目，一律按照税收法规的规定执行。

Where city commercial banks are calculating taxable income amount , items allowing for deduction shall be implemented in accordance with regulations of tax law .

税收法规是在法律基础上，由立法机构颁布，由法庭解析并由指定的行政部门来强制执行。

Tax regulations are based on laws that are enacted by legislative bodies , interpreted by the courts , and enforced by designated administrative bodies .

由于我国公司合并市场起步较晚，公司合并税收法规、政策的研究、制定相对于现实的发展都比较落后。

As the merger market started late in China , corporate merger tax laws and regulation , research and formulation of the policies lag behind realistic development greatly .

偷税罪是指纳税人故意违反税收法规，采取欺诈手段不缴或少缴税款，情节严重的行为。

The concept of the crime of tax evasion is that taxpayers deliberately violate tax laws , using fraudulent for not paying or paying less tax and that cause serious consequences .

财务、会计制度规定的列支项目、标准与税收法规规定不一致的，应按税收法规规定进行纳税调整。

Where the items and standards prescribed in financial and accounting system are not consistent with those of tax laws and regulations , tax adjustment shall be made in accordance with tax laws and regulations .

美国证券监管部门正在推动更多企业披露在海外持有的现金金额。目前各方关注着鼓励美国企业将盈利保留在海外的税收法规的影响。

The US securities regulator is pushing more companies to disclose how much cash they hold offshore , as attention focuses on the impact of tax rules that encourage US companies to keep earnings overseas .

减税通常是指通过调整税收法规制度而带来税负的降低，具体包括降低税率、减少税种、缩小征税范围等。

Tax reduction , which includes lowering tax rates , reducing categories of taxes , narrowing the scope of taxation , etc. , is to reduce the burden of taxation by adjusting the tax laws and system .

立法上的衔接要注意税收法规关于偷税以及对偷税的行政处罚的规定与刑法关于偷税罪以及偷税罪的法定刑的规定二者之间的一致性与协调性；

From the legislative aspect , the provisions of tax evasion and relevant administrative penalty in the tax law should be consistent and compatible with which of the crime of tax evasion and statutory penalty in the criminal law ;

随着税收法规体系的逐步完善，税收的增长更多地依赖征管质效的提高，而征管质效的提高离不开第三方信息的支持。

With the gradual improvement of the tax laws and regulations , tax collection and administration of growth rely more on quality improvement of efficiency , but improving the collection efficiency is inseparable from the quality of supporting third-party information .

由于跨国公司生产经营活动在两个或两个以上的国家，而各个国家由于历史性质、经济发展状况等原因导致税收法规大不相同，这就为跨国公司进行跨国税收筹划提供了筹划空间。

As multinational production and business activities in two or more countries , and because of historical nature , economic development and other causes tax laws and regulations varies in countries , which provide a planning space for multinational tax planning .

中国的税收法规以所得税为核心，以地域优惠、行业优惠、再投资优惠为辅助的税收制度，特别是在投资期限上更为灵活，从而赢得了一批外商投资的大型项目。

Tax laws and regulations executed in China take income tax as the core , the preferential of regions , vocations and re-investment as auxiliary tax structure , especially the flexible in investment term , thereby attracting some large projects from foreign firms .

从企业稳健性原则的贯彻、会计制度与税收法规的适当分离、可选择性会计政策的建立等方面阐述了《企业会计制度》对企业财务管理的影响。

From aspects of the carrying out of the conservation principle , separating the accounting system and the taxation laws and regulations properly , and selectable accounting policies , etc. , this paper expounds the influence of the Enterprise Accounting System on enterprise 's financial management .

它100%合乎法律要求并且允许我们的国内税收法规，而且它正在规划技术性的让许多高端价值客户也享受这一业务，而不单单是那些有2.5亿美元的人们，即使是那些有2000万美元，3000万美元的人也可如此。

It 's 100 % legal and allowed under our internal revenue code , and it is estatimated planning technique that 's being used by many , many high-end worth clients , and not people who have 250 million dollars , but even people who have 20 million dollars , 30 million dollars .

税收、法规以及补贴均为重商主义政策手段，但影响殖民地的主要政策措施为《航海条例》。

Taxes , regulation , and subsidies were all used as mercantile policies , but the primary ones that affected the colonies were the navigation acts .

分析模型中的审计方法根据税收法律法规、税种勾稽关系、税收业务逻辑、审计人员经验等归纳总结而成。

Tax laws and regulations , articulation , logic of taxation operations , experiences of auditors are absorbed and summarized into audit method in the analysis model .

税务人员的工作态度和积极性，直接关系到国家各项税收政策法规的执行情况，关系到各项税收任务的征收质量。

Tax officials ' attitude to work and motivation are directly related to the implementation of the tax policy , related to the quality of tax collection tasks .

第二部分，根据新的税收法律法规，对房地产开发企业的日常经济业务进行税收筹划。

The second part , according to the new tax revenue law laws and regulations , carries on the tax-planning to the property development enterprise 's daily economic work .