查询词典 tax book

B . the amount of a long-term equity investment acquired in the form of non-cash assets from a debtor in settlement of a debt or by swapping a creditor's claim includes the book value of the creditor's claim plus any tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的长期股权投资，或以应收债权换入长期股权投资的，按应收债权的账面价值加上应支付的相关税费，作为初始投资成本。

C. the amount of a short-term investment acquired in the form of non-cash assets from a debtor for settlement of a debt or investment received by swapping the creditor's claim should be determined according to the book value of the debt, plus any corresponding tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的短期投资，或以应收债权换入的短期投资，按应收债权的账面价值加上应支付的相关税费，作为短期投资成本。

If one were to create a list of questions for every tax deduction and credit detailed in those pages, the list of questions would be the size of a phone book!

如果一个人创造了一系列的问题，每一个具体的减税和信贷页名单问题将是本书大小的一个电话！

Get yourself a book on getting out of debt, tax strategies, estate planning or whatever your problem is.

将你的债务情况，纳税策略，不动产的计划，或者其他什么问题全都纪录在本子上。

I if boot is received, the amount of the short-term investment should be determined according to the book value of the debt less the boot and any tax payments

收到补价的，按应收债权账面价值减去补价，加上应支付的相关税费，作为短期投资成本

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Since the separation of tax auditing functions from the local tax administration, the book checking is the main tax auditing method for a long time in Zhangjiagang City, Jiangsu Province as well.

张家港市地方税务局从稽查职能外分以来，相当长的时间里，稽查方式也仍以查帐式稽查为主。

Article 9 Where one taxpayer pays tax within 15 days upon the receipt of the tax payment book, the Customs shall relieve the detaining measures and formulate and issue the Detaining Relief Notice of the Customs of the People's Republic of China to the taxpayer, and return the list of items and relevant goods and properties to the taxpayer.

第九条 纳税义务人自海关填发税款缴款书之日起15日内缴纳税款的，海关应当解除扣留措施，并向纳税义务人制发《中华人民共和国海关解除扣留通知书》，随附发还清单，将有关货物、财产发还纳税义务人。

We will promote the construction of horizontal networking system among finance departments, taxation authorities, the treasury and commercial banks, step up the construction of treasury book data centralized system, accelerate the allotment of governmental capital for supporting the service sector, strengthen the whole-course monitoring of tax revenues into the treasury and create a good tax payment environment for service enterprises, promote the pilot direct allotment of governmental capital to the accounts of final payees through the Treasury System of the Peoples Bank of China, push forward the direct collection and allocation of social insurance premiums through the treasury, gradually incorporate all the governmental revenues and expenditures into the single treasury account for management, and enhance the efficiency and level of governmental public services.

推进财税库银横向联网系统建设，抓紧国库会计数据集中系统建设，加快政府对服务业扶持资金拨付，加强税收入库全程监控，为服务企业创造良好的纳税环境。推动通过人民银行国库系统将政府性资金直接拨付到最终收款人账户的试点工作，推进由国库直接收缴和拨付社保资金业务，逐步将所有政府资金收支活动纳入国库单一账户进行管理，提高政府公共服务的效率和水平。

Therefore,the enterprises must use Retrospective Adjustment Method to re-count their income tax and re-calculate and re-adjust the book value of deferred tax money according to new criterion.

采用追溯调整法时，应当计算会计政策的变更的累积形影响数，并相应调整变更年度的期初留存收益以及会计报表的相关项目。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。