English translation for "计税基础"

tax base
tax basis

Related Translations:

污染税:  pollution tax

使用税:  royaltiesroyaltysales and use taxuse taxes

周转税:  receipts taxturnover taxes

服务税:  service tax

馈赠税:  gift tax

住宅税:  domestic rates

徽税:  taxation

市民税:  popular customs

从业税:  self-employment tax

赌税:  tax on betting

Example Sentences:

	1.	Article 4 where an enterprise obtains assets or liabilities , it shall determine its tax base 第四条企业在取得资产、负债时，应当确定其计税基础。
	2.	Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base 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属于暂时性差异。
	3.	Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period 第六条负债的计税基础，是指负债的账面价值减去未来期间计算应纳税所得额时按照税法规定可予抵扣的金额。
	4.	Where there is difference between the carrying amount of the assets or liabilities and its tax base , the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards 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。
	5.	As for an item that has not been recognized as an asset or liability , if its tax base can be determined in light of the tax law , the difference between the tax base and its carrying amount shall also be a temporary difference 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属于暂时性差异。
	6.	Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes , i . e . the tax rate and tax base , which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method 第十八条递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。

Similar Words：

"计数字段" English translation, "计数综合器" English translation, "计数阈" English translation, "计水值之比单位为" English translation, "计税差别" English translation, "计税基期" English translation, "计税基数" English translation, "计税基准" English translation, "计税基准，计税基数" English translation, "计税价格" English translation