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计税基础是什么意思 计税基础在线翻译 计税基础

时间:2021-06-06 07:03:34|来源:未知|编辑:admin|点击:

1. 技术转让成本是指转让的无形资产的净值,即该无形资产的计税基础减除在资产使用期间按照规定计算的摊销扣除额后的余额。
The balance of the tax base of the intangible assets deducted by the amortizing deduction calculated by the relevant provisions during the use term of assets

2. 资产、负债的账面价值与其计税基础存在差异的,应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。
The difference between the carrying amount of the asset or liability and its tax base, the deferred income tax asset or the deferred income tax liability shall be determined according to these Standards.

3. 计税基础

3. 暂时性差异,是指资产或负债的账面价值与其计税基础之间的差额;未作为资产和负债确认的项目,按照税法规定可以确定其计税基础的,该计税基础与其账面价值之间的差额也。。。
Temporary differences, is the book value of assets or liabilities of the difference between its tax base; not recognized as assets and liabilities of the project, according to tax laws can determine their tax base, the tax base and its book value of between The difference is also...

4. 企业固定资产投入使用后,由于工程款项尚未结清未取得全额发票的,可暂按合同规定的金额计入固定资产计税基础计提折旧,待发票取得后进行调整。但该项调整应在固定资产投入使用后12个月内进行。
Where invested enterprises transfer the capital surplus formed by equity premium into capital stock, it cannot be deemed as the income from dividends and bonuses of invested enterprises, and the invested enterprise cannot increase the tax basis of the long-term investments.

5. 计税基础的反义词

5. 尽管有上述判决,美国联邦收入税的项目有关的任何第704物业,应与第704间(的原则,按照股东分配三)财政部规定的守则和第1.704-1和,1.704-1(4)及1.704-3考虑到之间的公平市场价值和计税基础的差异等第704物业,作为其重估日期根据第1.02或其对公司的贡献。
Notwithstanding the foregoing sentence, United States federal income tax items relating to any Section 704 Property shall be allocated among the Shareholders in accordance with the principles of Section 704 of the Code and Treasury Regulations Sections 1.704-1(2) and, 1.704-1(4) and 1.704-3 to take into account the difference between the fair market value and the tax basis of such Section 704 Property as of the date of its revaluation pursuant to Section 1.02 or its contribution to the Company.

6. 融资租入的固定资产,以租赁合同约定的付款总额和承租人在签订租赁合同过程中发生的相关费用为计税基础,租赁合同未约定付款总额的,以该资产的公允价值和承租人在签订租赁合同过程中发生的相关费用为计税基础
For fixed assets obtained through financing lease, the basis of taxation shall be the total amount of price stipulated in the lease contract and the relevant expenses incurred by the lessee in the process of concluding the lease contract.

7. 盘盈的固定资产,以同类固定资产的重置完全价值为计税基础
For fixed assets arising from inventory gains, the basis of taxation shall be the total value for replacing them with similar fixed assets

8. 尽管《通知》对此没有明确,但是我们认为调整后的计税基础很可能被界定为资产折旧,摊销的初始金额。
Although it is not clarified in Notice, we still believe that adjusted tax basis may probably be defined as initial amount of depreciation.

9. 一、企业发生下列情形的处置资产,除将资产转移至境外以外,由于资产所有权属在形式和实质上均不发生改变,可作为内部处置资产,不视同销售确认收入,相关资产的计税基础延续计算。
First, the followingenterprisedisposed assests, with the exception of assests transfered outside of China, as there is no change as to form and substance of the ownership of the assests, can be treated as internal disposed assests and are not regarded as salestoconfirmrevenue, and the tax bases of relevant assets shall be caculatedcontinuously.

10. 第三,在一般性重组下,资产受让方也可能用股权或其他非货币型资产作为部分交易对价,因此,同样需要调整资产转让方收到的受让方所支付的非货币性资产对价的计税基础
Third, transferee may use equity or other categories of non-monetary assets as part of consideration in general tax treatment. Hence, tax basis of non-monetary assets received by transferor from transferee should also be modified.

11. 根据财政部及国家税务总局2009年第59号文的通知,在符合通知规定的特殊重组条件下,纳税人可以选择适用特殊性税务处理的规定:具体来说,被收购企业股权转让不低於全部股权的75%,而且代价中股权支付金额不低於交易总额的85%,卖方可以按其出售股权的计税基础确定从买方取得股权的计税基础,而买方可以按卖方股权原来计税基础确定从卖方取得股权的计税基础
However, the Ministry of Finance and the State Administration of Taxation have jointly issued a notice (2009) No.

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12. 对于预收收入,所产生的负债的计税基础是其帐面金额减去未来期间非应税收入的金额。
For revenue received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.

13. 一项负债的计税基础是其帐面金额减去该负债在未来期间计税时可抵扣的金额。
3In the case of a liability, the tax base will be its carrying amount, less any amount that will be deducted for tax purposes in relation to the liability in future periods.

14. 本文在新企业所得税法的基础上,着重对企业所得税会计的核算处理做了详细的比较分析,同过比较分析得出新准则在计税差异、所得税会计处理方法方面存在的一些问题。
Based on the new corporate income tax law on the basis of focusing on the corporate income tax accounting accounting treatment of a detailed comparative analysis with a comparative analysis of the new guidelines in different taxable, income tax accounting treatment of some aspects of the problem.

15. 物业税税基评估是对物业税计税基础的评定和预测估计。
The property tax base assessment is assessment to property tax base and forecast.

16. 对于资产、负债的账面价值与计税基础不同形成的暂时性差异以及能够结转以后年度的可抵扣亏损和税款抵减,确认相应的递延所得税资产和递延所得税负债。
Recognition of the deferred tax assets and liabilities related to the temporary differences between the carrying amount of assets or liabilities and their tax bases, and the deductible loss and tax credits that can be carried forward.

17. 第四条 企业在取得资产、负债时,应当确定其计税基础
Article 4 Where an enterprise obtains assets or liabilities, it shall determine its tax base.

18. 第四条企业在取得资产、负债时,应当确定其计税基础
Article 4 Where an enterprise obtains any asset or liability, it shall determine its tax base.

19. 请记住:下列情况下,资产和负债的帐面金额将等于其计税基础
The carrying amount of an asset or liability will be equal to its tax base.

20. 911查询·英语单词

20. b。如果计税基础不一致,请解释原因。
B. If the tax bases are different for imported and domestic products, please explain why.

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