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。
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。
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。
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。
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。
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！
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。
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。
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 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。
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。
Taxation inspection is a key link of tax administration. Doing well in taxation inspection is the basis to guarantee tax revenue and plug tax loophole.
税务稽查是税收征管的重要环节，搞好税务稽查是保证税收收入、堵塞税收漏洞的基础。
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。
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。
In order to cut tax-burden, a lot of foreign trade-corporations take advantage of tax-refunds for export goods in our country on the basis of paying taxes by law.
新形势下，大量外贸企业利用我国出口货物退（免）税政策上的缺陷，在合法纳税基础上采取一些以减轻税赋为目的纳税技巧。
Tax source management is the core and the basis of tax administration. It is also the fundamental way to perform the tax functions.
税源管理是税收管理的核心和基础，是税收职能得以实现的根本途径。
The enclosed fee schedule quotes a fixed price for handling different types of tax returns as well as quarterly consultations billed on an hourly basis.
随附的费用安排表是一份有关处理各种纳税申报单和一小时计费的季度咨询的固定报价。
Ratepaying plan is an action which enterprises retard or reduce taxes by legal means on the basis of paying tax according to law and within the limits permitted by tax law.
纳税筹划是在依法纳税的基础上，在税法允许的范围内，企业利用合法合规的手段，延缓或减轻企业税负的一种行为。
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。
The new firm will be structured to meet the changing demands of clients who require a seamless audit, tax and advisory service on a pan-European basis.
新的欧洲分所将改良其组织架构，以便更好地满足客户在审计、税收、咨询等方面一揽子的服务需求。
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。
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。
The treatment of accounting, tax and legal implications from owning real estate on an international basis has not yet been explored by any of the researchers.
跨国界的拥有房地产使用的会计方式，税收及涉及的法律问题仍未被研究人员涉及过。
At first, from the point of levying a tax on the surplus of land, the paper exactly analyses the subject, object, basis and target of collecting land rent and tax.
本文从对土地的剩余征税说起，准确地分析了地租和土地税的征收主体、征收对象、征收依据、征收目的。
The EU is a model for regional coordination of tax revenue, and establishes of a good ideological and organizational basis.
欧盟是区域税收协调的典范，它的建立有良好的思想和组织基础。
The tax that cannot be assessed in regular periods may be assessed on a transaction-by-transaction basis.
不能按照固定期限纳税的，可以按次纳税。
The tax that cannot be assessed in regular periods may be assessed on a transaction-by-transaction basis.
不能按照固定期限纳税的，可以按次纳税。
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