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      tax allocation     
相关语句
  税收分配
     The mainstay of tax administration is the tax authorities that implement the country's activities of tax allocation.
     税务管理的主体是代表国家执行税收分配活动的税务机关。
短句来源
     We should re-adjust the financial pattern of the governments of various levels with respect to the tax allocation and the transfer payment between governments.
     应该在税收分配和政府间转移支付等方面对各级政府的财力格局进行新的调整。
短句来源
     Taxation relationship described herein is a comprehensive social relationship which could be divided into four breeds in two categories. The separation of tax allocation relationship and tax paying and collection relationship,and the difference between obligation relationship and reght relationship requires objectively that taxation entity law(taxation obligation law),which is to regulate the taxation allocation relationship,and taxation procedures law,which is to standardize taxation paying and collection relationship,shall be independent from each other.
     税收关系是一个包括“两大类四小种”的综合性社会关系,税收分配关系与税收征纳关系的分立、“债务关系”与“权力关系”的异质,客观上要求以调整税收分配关系为对象的税收实体法(税收债务法)与以税收征纳关系为规范对象的税收程序法的相对独立。
短句来源
  “tax allocation”译为未确定词的双语例句
     Using data panel method,the paper research on convergence of regional macroeconomic tax burden in china from the system of tax allocation,the result shows that from 1994 to 2004 the macroeconomic tax burden is convergencing,but shows divergence since 2000;
     利用面板数据方法研究了分税制以来中国区域宏观税负收敛性问题,结果发现在1994—2004年整个时期,我国地区之间宏观税负呈现收敛,但在2000年以后,地区宏观税负趋于发散;
短句来源
     In 1994, the system of tax allocation was implemented formally in our country, and, through the actual operation of more than ten years, the result is very remarkable.
     1994年,分税制在我国正式实施,经过十余年的实际运行,效果十分显著。
短句来源
     The current distribution pattern has been established in tax allocation reform of 1994. It's a reform which tried to solve the allocation of tax power under institutional and normative frame, with a purpose of centralizing financial power.
     我国现有税权划分格局确立于1994年的分税制改革。 这次改革试图将中央与地方的税权划分问题置于制度性和规范性的框架下予以解决,其目的在于加强中央财权,解决原有财政包干体制所造成的地方财政挤占中央财政的问题。
短句来源
     Besides, this paper studies the tax allocation and coordination among local governments and central government.
     文章还从不动产、房地产取得的税收在中国各级政府之间的配置以及中央政府的协调、设计、推动改革的配套条件等方面的问题作了研究和阐述。
短句来源
     However, an undeniable one is, since the reform of the system of tax allocation, with grass-roots political authority financial difficulty that follow it, local government expenditure arrange for and awkward, unable to make ends meet phenomenon but irrefutable fact, county township two local public product that cause because of financial difficulty supply with enoughly and grass-roots political authority turn round smooth problem, have already caused the extensive concerns of the political circles and educational circles.
     然而,不可否认的是,分税制改革以来,与之相伴随的基层政权财政困难,地方政府支出安排捉襟见肘,入不敷出的现象却是不争的事实,县乡两级因财政困难而导致的地方公共品供给不足以及基层政权运转不畅的问题,已经引起了政界和学界的广泛关注。
短句来源
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  相似匹配句对
     Tax System and Income Re-allocation
     税收制度与收入再分配
短句来源
     Research on the Innovation of the Tax Allocation Fiscal System
     我国分税制财政体制的创新研究
短句来源
     On Environmental Tax
     环境税论略
短句来源
     On Tax Planning
     试论企业纳税筹划
短句来源
     THE MUTIPLESTAGE ALLOCATION PROBLEM
     多阶段配置问题
短句来源
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  tax allocation
Tax allocation arrangements can help to encourage municipalities to undertake conservation measures, by helping to compensate for loss of revenue.
例句来源      
Tax Allocation The allocation of tax revenues collected at the state or national level can be designed to encourage conservation.
例句来源      
Sexton remarked that there is a need to look at the property tax base and property tax allocation.
例句来源      
Other topics may include current cost accounting, income tax allocation, government entities and nonprofit organizations.
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Malaysia, Singapore and the Philippines allow either comprehensive or partial tax allocation.
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         The promulgation of the tax ranking system in China in 1994 created in the system favourable conditions for the estab lishment and implementation of the local tax system. Nevertheless , in the course of the transition, there'occur some imperfections in the tax administration, the classification of the local taxes and the formation of the local tax collection system. In order to further straighten out the relations of tax allocation between the central and the local ...
            1994年中国分税制为中国地方税制度的建立和实施创造了体制上的条件,但由于过渡性的特点决定了现行分税制在地方税税收管理权限、地方税种的划分、地方税收体系的建立等方面还存在不完善的地方.为进一步理顺中央与地方的税收分配关系,完善分税制,地方政府应拥有一定的包括税收立法权、解释权、调整权和减免权等在内的各种税收管理权限;严格按税种划分中央税和地方税;优化地方税收体系,合理确立地方主体税和地方税结构;调整和完善地方税税种,适当开征如道路税等新税种.
文摘来源
         Accounting for income tax is the result of the combination of accounting and income tax. It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws. As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income. T...
            所得税会计是所得税与会计相结合的产物.它是以所得为中心,以会计方法为工具,以与税法协调为目的,将会计所得和纳税所得合二为一的会计程序和方法.所得税会计是财务会计的一个分支,它不同于税务会计.会计所得和纳税所得之间的差异是所得税会计的处理对象.对所得税费用入帐多少和何时入帐问题的不同处理形成了所得税会计的两种方法:应付税款法和所得税摊配法.
文摘来源
         The paper determines management procedures for interperiod tax allocation totiming difference, according to different time of recognition of incomes and expenses byaccounting standards and taxation. By way of contrast and analysis of interperiod tax allocationmethod, the writers consider that liability method shows developmental direction in the futurebecause of it's rationalization in theory and practicability in practice.
            文章通过对所得税跨期摊配方法的比较评价,认为负债法由于理论上的合理性,实践上的可行性,是未来发展方向。
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