1)tax assessment basis计税依据
1.The establishing of tax assessment basis of matters concerning enterprise separation should follow the principle of reasonability,suitable support,and anti tax evasion.企业分立涉税事项计税依据的确认应遵循分立目的合理性原则、适度扶持原则和反避税原则,三者具有内在的顺序性和逻辑性。
英文短句/例句
1.Systematic Study of Stamp Tax on Capital Accounts Within New Accounting Standard for Business Enterprises新会计准则下资金账簿印花税计税依据研究
2.Tax Basis of the Right of Land Use in Urban Real Estate Tax;浅议城市房地产税中土地使用权的计税依据
3.On the Definition and Accounting Treatment of Tax Assessment Basis of Matters Concerning Enterprise Separation;论企业分立涉税事项计税依据的界定及其会计处理
4.Direct taxation is usually based on income, ie A person's income is used to calculate the amount of tax he has to pay.直接税通常以收入为依据（根据个人收入计算出应交税款的数额）.
5.Tax design and feasibility of China s collection of social security tax;我国开征社会保障税的现实依据及税制设计的构想
6.1. The customs value of imported goods under the provisions of this Article shall be based on a computed value.1． 根据本条的规定，进口货物的完税价格应依据计算价格确定。
7.In ancient Rome, a count of the citizens and an evaluation of their property for taxation purposes.人口财产调查古罗马公民的财产统计及评估，以此作为征税依据
8.The amount after deducting each cost and cost in order to regards the plan division of enterprise income tax as the basis.扣除了各项成本和费用以后的金额作为企业所得税的计科依据。
9.These duties shall be established on the basis of tariff equivalents to be calculated in accordance with the guidelines prescribed in the attachment hereto.这些关税应根据依照本附件附录规定的准则计算出的关税等值确定。
10.The Researches into the Theorectical Basis of Property Tax and Element of Tax System;物业税开征的理论依据与税制要素的探讨
11.A Theoretical Foundation of Employing the Tax on the Talent and a Conception of Tax System;人才使用税开征的理论依据与税制构想
12.The compute by list does not match the order by list.计算依据列表与排序依据列表不匹配。
13.Direct taxation is always based upon income.直接税通常以收入为依据。
14.The theory basis and main technical method abourt tax revenue preparation;税收筹划的理论依据和主要技术手段
15.An Argument on Theoretical Basis of the Existence of Local Tax System in China;关于我国地方税体系存在依据的论辩
16.Theoretical Bases of Export Tax Rebate Policy and Political Proposals;出口退税政策的理论依据及政策建议
17.The Theoretical Foundation and Real Example Analysis of the Promotion to Employment by Tax;税收促进就业的理论依据与实证分析
18.Theoretical Bases of Export Drawback System and Political Proposals;出口退税制度的理论依据及政策建议
相关短句/例句
taxation basis课税依据
3)the Cause of Taxation税收依据
4)Questions concerning the basis for computation of tax关于计税依据问题
5)design basis设计依据
1.Furthermore,it conducts an extended experiment,and achieves good leaching indicators therefore provides a detailed design basis for the rational use of mineral resources.文章从金精矿性质的研究入手,在查明试样的化学成份,赋存状态、物相组成的基础上,进行了大量的条件试验,以确定最佳的工艺参数,并开展了扩大性验证试验,取得了良好的浸出指标,为合理利用国家矿产资源,提供了详实的设计依据。
6)payment foundation计量依据
延伸阅读
计税依据 计算应纳税额的根据。课税对象的量的表现。计税依据的数额同税额成正比例，计税依据的数额越多，应纳税额也越多。 课税对象同计税依据有密切的关系。前者是从质的方面对征税的规定，即对什么征税；后者则是从量的方面对征税的规定，即如何计量。如1984年中国产品税条例(草案)规定的课税对象是列举的产品，而计税依据则是产品的销售收入。有些税的课税对象和计税依据是一致的，如所得税中的应税所得额既是课税对象，又是计税依据；有些税的课税对象和计税依据是不一致的，如房产税的课税对象是房产，它的计税依据则是房产的价值或租金。 计税依据可分为两种类型；①从价计征，即以课税对象的自然数量与单位价格的乘积为计税依据，按这种方法计征的税种称从价税。如中国产品税的计税依据为产品销售收入，即产品的销售数量与单位销售价格的乘积。②从量计征，即以课税对象的自然实物量为计税依据，按税法规定的计量标准（数量、重量、面积等）计算，按这种方法计征的税种称从量税。如中国的资源税，对原油以实际产量为计税依据，税法规定的计量标准为"吨"；对天然气以实际销售数量为计税依据，税法规定的计量标准是"千立方米"。
