资产税基准。
For example, for cash, lower turnover less tax basis;
譬如，少报现金营业额，降低纳税基础；
Uses accelerated depreciation to vary the income tax impact each year and calculations are made on an after-tax basis.
使用加速折旧使每年的所得税影响有所变化，计算是在税后基础上进行的。
This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.
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。
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。
In 2009 Agricultural Bank's earnings rose by a staggering 26% (and by 41% on a pre-tax basis) because credit to customers grew by one-third.
2009年，由于客户信贷增加了三分之一，农业银行的利润增加了惊人的26%(税前为41%)。
Employermatching contributions can be made on behalf of designated Rothcontributions, but the employer match must be made on a pre-tax basis.
雇主匹配捐款可代表指定罗斯贡献，但雇主必须在比赛上取得的税前基础。
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。
House property taxes on tax according to the house of the residual value of the taxable income tax basis or rent for all people to property tax, a property.
房产税是以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。
Real estate tax actually refers to the real estate tax, land, housing or occupants of all taxes levied, the tax basis for the assessment of real property value.
房地产税实际上指的是不动产税，是对土地、房屋所有或占有者征收的税种，计税依据为不动产评估价值。
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.
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 essay analyzed the problems in real estate property tax, which are several aspects as follows: incomplete tax scopes, limited tax basis, unidentical tax systems and unreasonable tax measures.
本文重点分析了现行房产税存在的主要问题：征税范围不全面、税基窄；
Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation.
企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。
A more direct, though controversial, approach would simply be to tax people on the basis of their weight.
控制肥胖的一个更直接的方法是：简单按体重来征税，当然这种做法存在着争议。
A coordinated and complete tax law system is the precondition and basis of taxation by law.
协调完备的税收法律体系是依法治税的前提和基础。
On the basis of analysis of e-business environment of China's tax collection and management problems.
在此基础上分析出我国电子商务环境下税收征管存在的问题。
The morals of the code of tax payment is the basis and premise of the subjective tax payment.
纳税规范的道德化是主体纳税化的基础和前提。
Therefore, discusses the reality basis which and the preparation space thoroughly the enterprise tax affairs prepare, bees the imminent question.
因此，深入探讨企业税务筹划的现实依据和筹划空间，就成为迫在眉睫的问题。
Salary: RMB 13500 (Gross salary pre-tax) per month paid on a 13-month basis per year after confirmation.
薪金：您将每年获得13个月的基本薪金，每月的薪金为税前13500元。
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！
Local government fiscal competition includes expenditure competition and tax competition, whose theoretical basis is fiscal decentralization theory.
地方财政竞争包括支出竞争和税收竞争，其理论基础是财政分权理论。
The peak value analysis, has a certain theory basis and has obtained a certain effect in practice, which our national tax departments used commonly at present.
峰值分析法是当前我国国税部门用得比较多的方法，它有一定的理论依据，而且在实际应用中取得了一定的效果。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.
税务会计的核算基础与财务会计核算基础之间存在差异。
Property tax in the text of the content and features on the basis of the existing real estate taxes through a fair functional analysis, to enhance the fairness of property tax policy proposals.
文中在物业税的内涵与特征基础上，通过对现有房地产税公平功能的分析，提出了增强物业税公平的对策建议。
A tax on income from business and occupations was not a direct tax and could be subjected to taxation without the necessity of apportionment on the basis of population.
对经营和职业所得的征税不是直接税，不必以人口为基础分配。
The Borrower shall promptly upon becoming aware that the Borrower must make a Tax Deduction (or that there is any change in the rate or the basis of a Tax Deduction) notify the Lender accordingly.
借款人一经知悉其可以享受税款减免(或利率或税款减免基准出现任何变更情况)应立即通知贷款行。
In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.
本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。
It also analyses the tax system design of property tax on theoretical basis.
本部分也从探讨了物业税的税制设计的理论基础。
It also analyses the tax system design of property tax on theoretical basis.
本部分也从探讨了物业税的税制设计的理论基础。
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