计税基础 meaning in Chinese
tax base
tax basis
Examples
- 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。 - 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。 - 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。 - 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。 - 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。