查询词典 tax basis

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下，以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对"合资"、"独资"企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。2。坏除准备金计提混乱，造成资金流失和失控，国家收入减少。

Article 9 Consumption tax on imported consumer goods shall be computed on the basis of composite assessable price.

第九条 进口的应税消费品，按照组成计税价格计算纳税。

The A-S model and expectation income maximum model are the basis for the analysis on the problem of tax evasion, and the theoretical and empirical studies based on these models are astrictive to economists.

国外学者研究逃税问题出发点是A-S模型和预期收入最大化模型，在此基础上的理论研究和实证研究都是引人注目。

On the basis of former analysis, this chapter specifies the balancing conditions for realizing Marxs reproduction. It integrates such factors as the organic composition of capital, the social average pre-tax profit ratio, the economic development speed and the relationship between two major parts of social production into the model.

在前面的分析的基础上，将马克思的实现再生产的平衡条件具体化，把资本的有机构成、社会的平均税前利润率、经济的增长速度和两大部类之间的比例关系引入到模型中，研究了单一产品时、两种产品时的税率确定问题。

This paper based on Chinas national economy and real estate economic development status, on the basis of analyzing the problems and shortcomings that exist in the real estate tax system, and then did the corresponding normative and empirical analysis, and proposed a number of concrete measures and proposals.

这篇论文立足我国国民经济和房地产经济发展的现状，在分析我国房地产业发展中的税收制度所存在问题和不足的基础上，进行了相应的规范性和实证性的分析，并提出了一些具体的措施和建议。

On the basis of organizing the chronicles and Germanic customary law these time, the author summarized the background of British folk law, in which you can trace the Catholic tax, taxation, Danegeld and fiscal administrative system.

作者通过对该时期编年史材料及日尔曼习惯法的梳理，总结出英国财税制度的民俗法背景，教会税收、租税、丹麦金以及财政管理体制，都能在日后的财税制度中找到其踪影。

This type of plan allows you to save for your child's college education on a tax deferred basis.

这种计划是让你救你的孩子的大学教育递延税项依据。

The tax revenue is the important foundation of economic construction and the social development. And the invoice is the main basis that our country levies taxes. But because of the dispersiveness of the use of invoice, the revenue department is unable to be good control to the invoice. That causes the generous loss of the state revenues.

税收是我国经济建设和社会发展的重要基础，发票又是我国征税的主要依据，然而由于发票使用的分散性，税务部门无法对发票使用作很好的监控，导致国家税收的大量流失。

Most of these managers have no need to work for a living; they show up at the ballpark because they like to hit home runs. And that's exactly what they do. Their combined financial statements (including those of some smaller operations), shown on page 49, illustrate just how outstanding their performance is. On an historical accounting basis, after-tax earnings of these operations were 57% on average equity capital. Moreover, this return was achieved with no net leverage: Cash equivalents have matched funded debt. When I call off the names of our managers - the Blumkin, Friedman and Heldman families, Chuck Huggins, Stan Lipsey, and Ralph Schey - I feel the same glow that Miller Huggins must have experienced when he announced the lineup of his 1927 New York Yankees. Let's take a look, business by business: o In its first year with Berkshire, Borsheim's met all expectations. Sales rose significantly and are now considerably better than twice what they were four years ago when the company moved to its present location.

大部分的管理人根本就不需要为了讨生活而工作，他们参加球队的原因只是为了要击出全垒打，事实上这正是他们常常有的表现，他们合并的财务报表，显示他们的表现是如此的优异，以历史投资成本做基准，他们现在每年的税后盈余高达平均股东权益的 57%，更甚者，他们并不靠举债，帐上所拥有的现金就足以清偿所有的借款，当我念到这些管理人的名字- the Blumkin， Friedman， Heldman families， Chuck Huggins， Stan Lipsey 与 Ralph Schey ，这感觉就好象是名教练 Miller Huggins 在宣布 1927 纽约洋基队的先发阵容一样。

Article 26 The deduction of additional expenses mentioned in Section 3 of Article 6 of the Tax Law means deduction of the expenses stipulated by Article 28 of the Regulations on the basis of deduction of RMB800 each month.

第二十六条税法第六条第三款所说的附加减除费用，是指每月在减除800元费用的基础上，再减除本条例第二十八条规定数额的费用。

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。