课税对象 meaning in English
basis of assessment
subject to taxation
Examples
- Enterprises income tax is a kind of taxes imposed on production , management and other incomes
企业所得税是以生产、经营和其他所得为课税对象所征收的一种税。 - Comparison on six aspects : the taxation mode , taxpayer , tax object , expenses deduction , tax rate construction , tax collection and management
从课税模式、纳税人、课税对象、费用扣除、税率结构、征收管理六个方面对各国的个人所得税进行比较。 - The thesis makes an analysis on the environmental protection measures of existing tax system and brings forward defects , and probes primarily into object of taxation , tax calculation basis , tax rate and management of environmental protection tax and relevant problems
文中对现有税制中的环境保护措施进行分析提出弊端，并对环境保护说的课税对象、计税依据、税率和征收管理及相关问题，作出了初步的探讨。 - After that , the third part discusses the challenges posed to two main kinds of taxes by electronic commerce , namely , value - added tax and income tax . about value - added tax , the inception of electronic commerce has brought about relatively big challenges to two aspects - the judgement to the nature of tax target as well as the determination of the supply and consumption place of labour
在增值税方面，本节就从征税对象性质的判断，及商品和劳务的供应地，消费地确定两方面着手来论述电子商务对增值税造成的挑战，在所得税方面，则论述了电子商务对常设机构概念、课税对象的性质带来的影响。 - Income tax is the taxation that shows the income specified amount with taxpayer is imposition object , income specified amount is to show taxpayer has during it is certain to be in inside because produce , manage wait for the income with obtained usable metric money , deduct the net specified number after needing all sorts of expending to acquire these income place
所得税是指以纳税人的所得额为课税对象的税收，所得额是指纳税人有在一定期间内由于生产、经营等取得的可用货币计量的收入，扣除为取得这些收入所需要各种耗费后的净额。