查询词典 law of tax

The tax revenue generation of position power is a new system which our country "Collection Law" additionally builds is the traditional public law absorption, the model correlation civil law system typical representative, has manifested the tendency which the male civil law mutually fuses.

税收代位权是我国《征管法》增设的1项新的制度，是传统公法吸收、借鉴相关私法制度的典型代表，体现了公私法相互融合的趋势。

The individual income tax law stipulates expense deduction standard of the wages obtained beginning to perform 1600 yuan starting from January 1 , 2006 ,which arouses widely concern in theory and practice ,and this adjustment of personal income tax should say that it is merely the beginning of our country government to adjust personal income tax.

个人所得税法中规定从2006年1月1日起工薪所得费用扣除标准开始实行1600元，这次个人所得税的调整应该说是我国政府对个人所得税调整的一个开始，它引起了理论界和实务界的广泛关注。

With the mercerization of the economy and the increasing internationalization, China's accounting reform and tax reform has been to deepen. In this process, the difference between financial accounting and tax accounting becomes bigger and bigger. The enforcement of Accounting Standards for Business Enterprises and Enterprise Income Tax Law make the new difference appear.

随着我国经济市场化和国际化的日益加强，会计改革和税制改革也在不断地深化，在这一过程中，基于会计准则的财务会计与基于税法的税务会计之间的差异呈现日益扩大的趋势。2007年新《企业会计准则》的实施和2008年新《企业所得税法》的实施使得财务会计与税务会计确认、计量方面出现新的差异。

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。

Payment of retail sales tax is not required when a vehicle is a gift and is being transferred between close family members, which only includes a spouse, parent, step-parent, grand-parent, son, daughter, grandson, granddaughter, son-in-law, daughter-in-law, father-in-law or mother-in-law.

当车辆作为礼品在亲近的家庭成员之间转换是可以不缴纳零售税的。这里的家庭成员只包括：配偶，父母，继父母，祖父母，儿子，女儿，孙子，孙女，女婿，儿媳，岳父或公公，岳母或婆婆。

Subject to Article 26, the tax organs of China have the power to prevent Singapore residents from dodging Chinese tax in pursuance of domestic tax law.

根据第二十六条的规定，我国税务机关有权依据国内税法防止新加坡居民规避我国税收。

Absence of Civil spirit in Bankrupt law and Reason analysis;2. This paper analyzes the reason for losing revenue tax and proposes to modify and perfect the bankrupt law system and establish the law function of taxation depa.

企业破产法》于1986年通过至今已近20年，尽管最高人民法院曾针对审理破产案件的具体问题多次制定过司法解释，但随着我国市场经济体制的确立，对于国家税收债权的保护日益显现出它的缺陷与不足。

In order to realize its own professional target of providing deeper and better legal service to clients , ChengGao Law Firm consociates with the Southwestern University of Finance and Economics and the Southwest University of Political Science and Law. On one hand, our law firm becomes the practice base for the two universities on the other hand, the two universities turn into strong theoretical backings of our firm, provide us with professional legal theoretical support in such field as finance, tax and company law, etc.

为实现自身的专业化目标，为客户提供更深、更优法律服务，成高律师事务所与西南财经大学、西南政法大学强强联合，一方面成高律师事务所作为两所高等学府的挂牌人才实习基地，为学校培养实践性人才，另一方面，两所高等学府成为成高律师事务所强大的理论后盾，为成高律师事务所提供金融、财税、公司等专业法律理论支撑。

The betterment of the Income Tax Law will make the difference between accounting revenue and tax income becoming larger day by day, thus independent Accounting for Income Tax is be imperative.

基于所得税的这种发展趋势，建立独立的所得税会计势在必行。

However, the estimation results show that most estimated values are not statistically significant. According to the Burgstahler and Dichev (1997), Mills and Newberry (2001), and Phillips, Pincus, and Rego (2003) studies, this study tries to examine whether the income tax expense/benefit has the ability to forecast the earnings management by using the temporary differences between GAAP and tax law while under the control of non-discretionary accruals and tax incomes.

延伸Burgstahler and Dichev(1997)、Mills and Newberry(2001)及Phillips，Pincus，and Rego(2003)的研究，本研究试著由GAAP与税法规定同所产生之暂时性差入，在影响课税所得的情况，并控制非裁性应计项目后，检定递延所得税费用/是否对盈余管有预测能。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了