查询词典 tax

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"。

Farming scientific and technologic enterprises and business encouraged by nation in the garden are levied tax according to the tax rate of 15% of the income tax.

园区内农业科技和国家鼓励类企业减按15%的税率征收企业所得税。

The 11th accounting standards has standardised the accountant processes ofthe stock payment, but the tax treatment of the stock payment has not been standardised in the obtained tax law, which is a scotoma of the tax law of China.

我国新会计准则第11号对股份支付的会计处理8tTt8进行了规范，但股份支付的税务处理8tTt8尚未写入所得税法，成为我国税法的一个盲点。

Under the assumption that the government spending is financed by income tax, a lump-sum tax and seigniorage, we find that for mild inflation, the relationship between the inflation cost and the intensity of consumers' catching up Joneses depends on the income tax rate.

在政府开支由收入税、一次总付税和铸币税融资的假定下，消费攀比程度与通货膨胀福利成本之间的相关性受收入税率的影响。

The measure method of the tax capacity is single and ordinary, the few types of tax are measured, and the use of the measure results is limited to the tax administration.

为数不多的文献也大都以学术论文形式散见于各类学术期刊中，更有相当一部分文献是作为其他研究对象的辅助部分而存在的，因此对税收收入能力的研究缺乏系统性。

The seller required to pay the tax stamp duty, sales tax, and three kinds of personal income tax.

卖方需要缴纳的税印花税，营业税和三种个人所得税。

As for enterprises with good projects of great input and output, then during production and management they can enjoy preferential policies of value-added tax, surtax business tax, and enterprise income tax, etc.

对于投入大、产出强的优质项目，在生产经营过程中可享受增值税及附加、营业税、企业所得税等方面的优惠。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。