substance over form meaning in English
实质量于形式
实质先于形式
Examples
- Application of substance over form principle in accounting practice
对实质重于形式会计原则的认识 - The applications of the substance over form principle to the practices in accounting
核算原则在会计实务中的应用 - The applying examples of substance over form in new accounting principles
浅谈实质重于形式原则在我国会计中的运用 - Substance over form
实质量于形式 - The concept of " substance over forms " is emphasized to prevent the misuse of tax incentive to reorganizations
通过介绍发达国家内容提要的作法，以完善我国资产重组的税务处理和税收政策。