1) special tax adjustment
特别纳税调整
1.
The timely release of "special tax adjustment" in PRC Enterprise Income Tax is the need of constructing tax legal system to regulate transfer pricing behavior and is a new breakthrough of transfer pricing system.
《中华人民共和国企业所得税法》中的"特别纳税调整"的适时出台,既是我国规制转让定价行为的税收法律体系建设的需要,也是我国转让定价制度的一次新的突破。
2) tax adjustment
纳税调整
1.
This paper analyzes on the identification of the preparation cost,the differences of the measurement and the tax adjustment of the preparation cost,and points out that the accountants should master the differences between the accounting system and the tax law in the actual work and make the tax adjustment according to the regulations of the tax law.
分析了筹办费的确认与计量的差异、筹办费的纳税调整,指出会计从业人员在工作中要掌握会计制度与税法的差异,并按照税法规定进行纳税调整。
2.
These differences are influenced each other,which make tax adjustment more complicated.
会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异,并且这些差异又交叉影响,使得纳税调整更加复杂。
3.
Aimed to the four forms,take some examples contrasted new and old criterions related to accounting process of debt rescheduling and tax adjustment results.
针对债务重组应遵循的四种方式,以实例对比新、旧准则对债务重组的会计处理方法及其纳税调整结果。
3) special tuning
特别调整
6) Tax Compliance Discrimination
纳税识别
补充资料：特别
1.不一般，与众不同。 2.格外。 3.特地，特意。 4.尤其。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条