计税依据

计税依据方面，以实现了的证券资本利得为依据。

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

浅议城市房地产税中土地使用权的计税依据

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

物业税计税依据应该是房地产评估价值。

Such tax calculation should be based on the valuation of the property .

论企业分立涉税事项计税依据的界定及其会计处理

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

计税依据不合理；

The taxation foundation is unreasonable ;

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。

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

直接污染税是基于刺激的环境税种，将污染物的排放量作为计税依据，只有污染者是征收对象，因此符合污染者付费的征收原则。

Direct pollution tax is based on stimulating environment taxes conforming to the polluter-pays principle , only the polluters are levied .

世界上财产税制较为完善的国际和地区大多以经评估确定的房地产税基价值作为房地产税的重要计税依据。

The countries and regions that have perfect property tax in the world mostly adopt assessed value as the tax base .

本文对我国股票期权所得的税目、纳税义务发生时间、计税依据、税收优惠及税收征管等作了较为详细的探讨。

This paper discusses on tax items , tax obligation term , tax basis , tax alleviation and tax management of stock option .

并对农地使用税进行了定义，确定了农地使用税的纳税义务人、计税依据和计税方法。

The thesis defines the agricultural land used tax , and confirms the taxpayer , foundation of calculative tax and method of calculative tax .

以查处的营业税税额为计税依据附征的城市维护建设税如何处理？

How to treat urban maintenance and construction tax levied along with sales tax with the amount of sales tax checked as the tax basis ?

目前，我国开征物业税存在着物业产权不明、税负水平难定、计税依据难定等问题。

At present , there exist the problems of unclear property rights and the difficulty of determining tax burden and taxation basis in the introduction of the tax .

增值税是以商品生产流通的各个环节或提供劳务的增值额为计税依据而征收的一种税。

Valued added tax is a kind of tax which is charged on the basis of value added services on the various links in goods production and circulation .

且增值税、消费税的计税依据中均应包含消费税，但不含增值税。

Value-added tax shall be also levied if the use is regarded as sales , and consumption tax , but not value-added tax should be induded in the taxable sales amount .

如税种设置过多，税负不均、征收复杂、计税依据多样性，课征方法不合理，效率低、重流轻存等。

Such as excess categories of taxes , odds of tax bearing , complex tax collections , various tax references , unreasonable levy methods , inefficiency , regarding circulation and making light of tenure , etc.

其次提出了改革完善房产税的建议，主要从纳税人与征税对象、房产税的计税依据、房产税的税率设计、房产税的税收减免四个方面予以完善。

Secondly , it gives advice on housing property tax reform , mainly from the payer and the scope , the tax basis , the tax rate and the tax concessions to perfect housing property tax .

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。

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 .

现行自然资源税存在性质定位不合适、征收范围过窄、计税依据不合理、单位税额过低等问题。

The present natural resource tax has some problems , such as the nature localization is inappropriate , levies scope is too narrow , the tax basis is unreasonable , the unit tax amount is low , etc.

之后，对物业税课税要素，从纳税人、征税对象、征税范围、计税依据、税率等几个方面进行了探讨。

Later , the tax elements of property tax is analysised from the taxpayer , levy object , levy limits , plan tax basis , the tax rate and other several aspects are discussed in this paper .

随着房地产经济的迅速发展，一些税收问题逐渐显现，由于采用历史成本作为房地产税的计税依据，造成了严重的税收流失和税负不公问题。

With the development of real estate economy , some tax problem appears gradually , result in grievous tax loss and inequity of tax burden distribution in country that take historic cost as the tax base of property tax .

由于房价经常处于较大幅度的变动之中，采用历史成本作为财产税计税依据容易造成税收流失和税负的严重不公。

Due to the price of the real property always varies in a large scope , it is easy to cause the drain of the tax and the unjust of the tax burden that adopt history cost as tax base .

其中包括对税种名称、税目、纳税主体和征税范围、计税依据、税率、积累模式、减免税政策、税收征管模式和法律责任的设想。

Including the name , taxes and levies taxable items and tax subject range , the tax basis , tax rates , tax reductions or exemptions accumulating mode , policy , tax collection mode and the legal responsibility of ideas .

物业税具有充足的税源，以房地产评估现值作为计税依据，从内涵上体现了税收的受益对等原则，而物业税的征税对象决定了其鲜明的地方税特征。

Property tax has plenty of tax resource , in real estate appraisal value as plan tax basis . From the connotation , reflects tax benefit from the principle of reciprocity . Property tax levy object determines its distinctive local characteristics .

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。

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 .

文中对现有税制中的环境保护措施进行分析提出弊端，并对环境保护说的课税对象、计税依据、税率和征收管理及相关问题，作出了初步的探讨。

The thesis makes an analysis on the environmental protection measures of existing tax system and brings forward defects , and probes primarily into object of Taxation , tax calculation basis , tax rate and management of environmental protection tax and relevant problems .

改价内税为价外税，增加其透明度；将消费税的纳税环节由生产环节调整为零售环节，规范其计税依据，以防止税收的流失，增强消费税的调节功能。

In order to prevent the loss of tax income and increase consumption tax 's function of adjustment functions , it is essential to change the links of paying taxes from productive link to retail link to standard the basis of calculation tax .

此外，房地产税收体系自身存在的诸如税费繁杂、税负不均、计税依据不科学等问题，也在一定程度上阻碍了房地产业的进一步发展。

What 's more , our real estate taxation system has many problems , such as various tax and fee , unfair tax and bad counting way and so on . It also blocks further development of the real estate to a certain extent .

建筑业增值税销项税额的确定关键在于计税依据的确定，建筑业增值税的计税依据为建筑工程结算收入，即向建设方收取的全部价款和价外费用。第四，进项税额。

The construction industry value-added tax VAT is a tax based on the identification of key construction industry to determine , VAT tax based on the architectural engineering settlement income , namely to construction shall be the total price and other charges . Fourth , the input tax .