计税基础的英文

• tax base
• tax basis

• "计"英文翻译    count; compute; calculate; n ...
• "税"英文翻译    tax; duty; tallage; due
• "基础"英文翻译    foundation; base; basis
• "应税基础，计税基价" 英文翻译 :    tax base
• "计税基准，计税基数" 英文翻译 :    base of taxation
• "计税基期" 英文翻译 :    basis period
• "计税基数" 英文翻译 :    tax base
• "计税基准" 英文翻译 :    basis of taxation
• "税基；课税基础" 英文翻译 :    tax base
• "课税基础" 英文翻译 :    base of taxation; tax basis
• "纳税基础" 英文翻译 :    base of taxation
• "征税基础" 英文翻译 :    tax base; taxable base
• "徵税根据, 徵税基础" 英文翻译 :    basic of assessment
• "税基" 英文翻译 :    tax base
• "借计税" 英文翻译 :    debit tax
• "付税基金" 英文翻译 :    assessment fund
• "基期；评税基期" 英文翻译 :    base period
• "课税基期" 英文翻译 :    basis period tax
• "课税基数" 英文翻译 :    assessment of taxes
• "课税基准" 英文翻译 :    basis of taxation
• "评税基期" 英文翻译 :    base period
• "实际税基" 英文翻译 :    effective base
• "已调整税基" 英文翻译 :    adjusted tax basis
• "应税基数" 英文翻译 :    taxable base
• "追加的税基" 英文翻译 :    additional base

• 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。
• 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。