1.
The VAT taxation base will be broadened from manufacturing to agriculture and services too.
增值税计税基准将会从制造业扩大到农业和服务业。
2.
is of assessment
摊额基准;课税标准;课税对象;课税根据;课征基准
3.
Defining Tax base and rate
定义计税基数和税率
4.
In calculating the taxable income of a taxpayer, the total assessable income derived by him during the year of income shall be taken as a basis, and from it there shall be deducted all allowable deductions.
在计算纳税人的应税所得时，以全年收入的可纳税所得为基准，减去全部可减扣数额。
5.
non-income base for tax discrimination
纳税差别的非收入基准
6.
A Comparison of Tax and Accounting Affairs Disposals about Deemed Sales
企业视同销售的税务与会计处理之比较——基于新税法和《企业会计准则》的分析
7.
Study of the Design of the Tax Basis for the Most Favorable Tax Rate of Cross-strait Value-added Tax (VAT);
两岸增值税最优税基税率设计之研究
8.
Some Fundamental Differences between the Enterprise Income Tax Law and the Accounting Standards;
《企业所得税法》与《企业会计准则》的基础性差异分析
9.
Systematic Study of Stamp Tax on Capital Accounts Within New Accounting Standard for Business Enterprises
新会计准则下资金账簿印花税计税依据研究
10.
The Influence to Enterprise Income Tax by the New Income Tax Accounting Standards;
新所得税会计准则对企业所得税的影响
11.
Research on Influences on Listed Companies' Income Tax Burden of Bringing the New Accounting Standards into Practice
新会计准则对上市公司所得税税负影响研究
12.
2 Tax payment is limited to a maximum of the standard rate on the total assessable income before allowances.
应缴税款将不超过以标准税率计算扣除免税额前之总收入。
13.
the amount of tax owed; calculated by applying the tax rate to the tax base.
欠下的税款；按税务比率加于税基计算所得。
14.
A Devise of China's Personal Income Tax Rate Based on Current Tax System
基于现行税制模式的我国个人所得税税率设计
15.
Accounting Treatment and Theoretical Analysis on Taking the Value-Added Tax as Sales Practices--Research Based on the New Accounting Standards for Business Enterprises
增值税视同销售行为的会计处理及理论分析——基于新企业会计准则的研究
16.
A Discussion on Setting up the Accounting Standards of Added-value Tax
关于制定《增值税会计准则》的探讨
17.
The comparision of income tax accounting treatment in the old and new standards;
所得税会计处理在新旧准则中的对比
18.
Discussion on Income Tax in New Rule of Enterprise Accounting;
企业会计新准则中所得税问题的解析