Taxable Year是什么意思

用法例句

The reform of real estate taxation plays a role to a certain extent to reduce the exorbitant prices,but whether it can become a reality or not also depends on the supply system of land,demanding situation for real estate,b prices of building materials,financial policy,various taxes and fees,and other factors.

运用房地产课税抑制房价需准确定位其作用,并对其可能产生的负作用进行科学的估计。

First of all,the essa y compares the taxation systems of tw o sides,discusses the basic form that taxation on travel takes and the difference of cu rrent taxation systems of travel between the two sides and its impact on th e air and shipping services.

两岸直接三通的课税问题主要发生在通航部分。

Material imposition principle exists as a principle of interpretation of taxation law according to the ability theory of taxation and is subject to the principle of legislative taxation.

实质课税原则是税法适用中的具体原则,其理论基础是量能课税,适用领域主要涉及纳税主体资格的确认、税收客体的归属、征税客体的合法性、无效和可撤销行为的税务处理、税收规避防范等方面。

To improve the presumptive taxation system,the prime point is insisting on statutory taxation principle.

完善推定课税制度最为根本的一点就是必须坚持税收法定主义原则,只有这样,才可以较好地从法律的高度上界定推定课税中纳税人的权利,才可以较为完善地界定推定课税的适用条件、方法和程度。

There are series of problems in China s presumptive taxation system.

我国现行的推定课税制度存在着一系列的问题,不仅违背了税收法定主义原则以及依赖合作保护原则,而且还存在着主体不明、方法不严、条件不当、缺乏程序制约以及存在较多的法律冲突等问题。

The asymmetry of levying information determines the necessity of the maintenance of presumptive taxation system,but while the presumptive taxation system meets the needs of fair taxation,its discretionary nature determines its risk existence,e.

推定课税是税收征管中的一项重要的法律制度,虽然学术界对其概念的界定在表述上不尽一致,但从中足可以概括出其一般的法律特征:条件性、自由裁量性、从属性、目的性和法定性。