查询词典 tax basis

Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capital allowances （tax-allowable depreciation） on a 25% reducing balance basis.

Duo 公司在一年后要付年税率30%的税，还可以要求资金补贴，按25%在余额递减的基础上计提。

On the basis of the above theory, I analyze the relationship between corporation tax and FDI, and examine the relevant factors of corporation tax.

在此基础上，从理论角度分析了公司税与FDI的相关性，并考察了公司税的各相关要素，为后续各章的展开奠定基础。

From this perspective, the dissertation propounds theoretic framework of Hainan CGE model, prepares Hainan Social Accounting Matrix integrating Hainan's statistic data, forms an equilibrious and uniform data set, and on this basis constructs a CGE model referring to Hainan's six departments to next study impact of policy changes about exemption of agricultural tax for specific produces and further reduction of agricultural tax on Hainan's economic structure, producer welfare, consumer welfare, fiscal revenue and so forth, and provide certain theory and means for enaction, analysis and evaluation of provincial policy.

本文从这个角度出发，提出了海南省CGE模型的理论框架，结合海南省统计数据的实际情况，编制出海南省社会核算矩阵，形成一个均衡一致的数据集，并在此基础上构建出一个海南省六部门的CGE模型，用于下一步研究取消农业特产税和进一步降低农业税等政策变化对海南经济结构、生产者福利、消费者福利、财政收入等方面的影响，为省级政策的制定、分析和评价提供了一定的理论和方法支撑。

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。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burdens shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burden's shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

Article 25 taxpayers exporting goods with the appliable 0% ta x rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant document s as the export declaration document .

第二十五条纳税人出口适用税率为零的货物，向海关办理出口手续后，凭出口报关单等有关凭证，可以按月向税务机关申报办理该项出口货物的退税。

Where an enterprise prepays EIT on the monthly or quarterly basis under Article 54 of the EIT Law, it shall make the prepayment in line with its monthly or quarterly actual profits. Where it is difficult for it to make prepayment based on its monthly or quarterly actual profits, it may make the prepayment based on the monthly or quarterly average of the amount of tax of the preceding tax year, or make the prepayment by any other means acceptable to the tax authority.

企业根据企业所得税法第五十四条规定分月或者分季预缴企业所得税时，应当按照月度或者季度的实际利润额预缴；按照月度或者季度的实际利润额预缴有困难的，可以按照上一纳税年度应纳税所得额的月度或者季度平均额预缴，或者按照经税务机关认可的其他方法预缴。

The Act is the merger of personal income tax, personal income tax and regulate individual industrial and commercial households on the basis of income tax set up.

该法是在合并原个人所得税、个人收入调节税和个体工商业户所得税的基础上建立起来的。

Chapter one is the implication of evaluation of tax payment. It delimits the connotative meaning, main characters, inscapes and the scope of evaluation of tax payment, and analyses the significance. On the basis of which, proposes the general understanding of evaluation of tax payment.

第一章从纳税评估的一般概念入手，阐述纳税评估与相关概念的区别、纳税评估的法律依据、特点、原理和意义，并分析纳税评估的现状及存在的问题，在此基础上，提出对纳税评估的一般认识。

Objective To investigate the effects of interleukin-1 β converting enzyme gene on the biologic characteristics of ovarian cancer cells.

目的 探讨白细胞介素-1 β转换酶的表达，对卵巢癌细胞生物学特性的影响。

Campylobacter: This illness is the most commonly identified cause of diarrheal illness in the world.

弯曲：这种病是最常见的原因查明腹泻病，在世界上。