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。

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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。

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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。

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The problem is that GAAP and the income tax basis of accounting have a lot of differences.

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Small businesses benefit from confirmation that they can use the "cash basis" for their tax returns, instead of the more complicated accounting rules which they have had to use previously.

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The New Jersey Income Tax Act requires taxpayers to claim losses in accordance with their Federal method of accounting, including federal basis rules.

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