查询词典 assess a tax

Though sensible, this system broke down in practice as every state firm—after several rounds of consolidation, there are still 169,000 today—haggled over the precise share of earnings it could retain. China's 1994 tax reform cleared all that up, by setting a non-negotiable corporate tax rate (now around 33%, about double that for foreign firms). In return, companies could keep all their post-tax profits.

尽管当时较为可行，但由于国有企业（经过几轮合并，今天仍有169000家国有企业）在保留多少利润的问题上争论不休，最终导致这个政策的流产。1994年的税制改革通过设置了一个硬性的所得税率（今天大约为33%，两倍于外商投资企业）对这一些进行了整顿，企业缴纳完应交税金后可以保留全部利润。

Cal Golden is a volunteer tax preparer and webmaster of Tax Help Super Tips For up to the minute information on how to get the most from your tax returns, visit his site now.

cal黄金是一个志愿者taxpreparer和管理员，协助税务超级秘诀到分钟信息如何获取最从你报税，访问他的网站。

S estimates an average tax preparer needs more than fifty hours. This is why a lot of Americans pay professional tax preparers to complete their tax documents for them.

如果做得很差，那你个人的能力肯定有问题，总之不管怎么样说，都可能会招来面试官的反感。

America introduced its federal estate tax in 1916. Britain's death duty goes back further. Taking modern shape in 1894, it can be traced back to 1694 when probate duty was introduced. Since 1986 it has confusingly been called inheritance tax although it is nothing of the sort. Like America's estate duty it remains a levy on the amount left by the deceased and does not tax what individual beneficiaries receive.

美国在1916年开始征收不动产税，英国的遗产税紧随其后，它可以追溯到1964年征收的遗嘱税，在1894年已有现代雏形，从1986年开始，虽然与继承税没有什么相似之处，但大家仍常将二者搞混，比如说美国的不动产税，征收所有遗产中的一部分作为抵押品，而不是对接收遗产的个人受益者征税。

Both tax authority and taxpayers take part in tax games. To tax authority, his pure strategy is to check or not check, and to a taxpayer, his pure strategy is to evade or not evade, there exists Nash equilibrium of mixed strategies.

在征纳税博弈结构中，博弈的参与人是征税人与纳税人，征税人的纯战略是稽查或不稽查，纳税人的纯战略是逃税或不逃税，两者之间存在混合战略纳什均衡。

4Every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and

对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

To reduce the regressivity of the retail sales tax,many states exempt groceries from sales tax,or tax groceries at a lower rate .

为了要降低零售货物税的减退，许多州给予零售免税额或低税率待遇。

The pressure-type administration system in the countryside is the structural reason that cause the bad management of tax and charges in rural areas as well as the heavier burden of peasants, and the present reform of tax and expense in the countryside mainly about tax combination and charges remittent has not effect the fundamental factors of administration systems in counties and villages.

改革县乡行政体制，应以税费改革后农村民众对公共品的需求和政府的供给能力为基点，重构农村行政治理结构，实行省直管县的行政体制和相应的公共财政体制，赋予县级政权更大的自主权，取消乡镇一级政府建制，采取县级政府派出机构的综合管理和县级职能部门的专项管理相结合的模式。

In consideration of the collection revenue potential of stamp tax in China, the stamp tax should be cultivated as the main tax for local governments.

上世纪90年代以后主要经济大国都降低或取消证券交易印花税，并逐渐演变成为国际金融市场税制改革的"主流"。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。