Discrepancies in Accounting and Tax Treatment towards Selling Goods by Repayment of Principals

还本 销售会计处理和 税法规定的差异

When the price of cigarettes has been raised due to addition of filter tips change of package or other reasons the tax classification and applicable tax rates shall be determined according to the new selling price .

卷烟由于接装过滤嘴、改变包装或其他原因提高 销售价格后，应按照新的 销售价格确定征税类别和适用 税率。

As for the confused situation of the tax system he proposed that a new tax system should be established the old exorbitant taxes abolished and the monopoly of selling salt carried out .

针对当时税制混乱局面，他主张废除苛捐杂税、实行盐税 专卖制，构建以所得 税为中心的税制新系统。

Its tax base is residential rather than the difference between the selling and buying price ;

其 税基是房价，而不是 卖出与买入价之差；

We halved the purchase tax on small-displacement automobiles . We reduced or exempted taxes on buying and selling homes to support the purchase of homes to be used as their owners ' residences .

减半征收小排量汽车购置 税，减免住房 交易相关税收，支持自住性住房消费。

The joint venture will pay the business tax and the land appreciation tax on selling houses .

只对合资企业的房产 销售征收营业税和土地增值 税。

He avoided the capital gains tax by short selling .

他通过短期 交易逃避资本增值 税。

To avoid onerous tax bills and tax hassles try to confine any selling to your retirement accounts .

为避免沉重的税金和复杂的 税务问题，尽量把所有 抛售都限制在退休账户中进行。

This part analyzes the strategies of enterprises tax planning from the aspects of from establishing financing the developing and constructing selling and storing links with the combination of estate company profession characteristic and tax burden characteristics .

该部分结合房地产企业的行业特点和税负特征从设立环节、筹资环节、开发建设环节、 销售环节以及持有环节具体分析企业 纳税筹划的方法。

For ordinary dwelling houses purchased by individuals and in which the purchasers have lived less than a year the business tax to be paid on sale is based on the difference of selling and purchasing prices .

个人购买并居住不足一年的普通住宅，销售时营业 税按 销售价减去购入原价后的差额计征；

On the Adjustment Analysis of Paying Tax for the Enterprise Commodity Selling

企业商品 销售在 纳税问题上的调整分析

Value-Added Tax shall be levied on the business of selling gold and silver by banks .

银行 销售金银的业务，应当征收增值 税。

What is studied in the thesis is the design about saving tax in the selling channel which aims at analysis on tax finding out planning point and designing on saving tax on base of the different organizing forms of the selling channel and the various selling behavior .

本论文所研究的是 分销渠道中的 节税设计，目的在于对分销渠道的不同组织形式、不同销售行为进行涉税分析，找出筹划点，作出节税设计。

Despite a recent increase in the wholesale tax on cigarette sales the cost of smoking remains very low on the mainland & with some packs selling for less than $ 1 .

尽管香烟的批发销售 税近来有所提高，但在中国大陆的吸烟成本仍非常低&有些香烟每盒 售价不到1美元。

They suffer from a chronic shortfall of tax revenues which they partly fill by expropriating land from farmers and selling it to developers at a hefty markup .

他们承受 税率慢性短缺的痛苦，虽然他们从农民那收购土地再以高价 倒卖给开发商。

This paper indicates that during the ' Eleventh Five-Year Plan ' period China will pursue the property tax steadily and will incorporate the money for selling land which was paid at one time into the property tax .

据悉，十一五期间，我国将稳步推行物业 税，其中会将一次性缴纳的土地 出让金并入物业税。

Impacts of Changes in Domestic Tax Export Rebate and Exchange Rate on the Exporting Firm 's Optimal Selling Quantity with Trade in Intermediate Goods

论中间品贸易存在条件下国内 税收、出口退税与汇率调整对出口企业最优 销量的影响

Fundamental Thread : the space analysis on selling-channel-saving-tax will be first on and then the saving tax design of the selling channel and at last is the design on its risk and guidance .

基本思路：先进行分销渠道节税空间分析，再进行 分销渠道的 节税设计，最后分析节税设计的风险与防范。

And ( c ) the Business Tax on providing services transferring intangible assets and selling real estate .

及（c）对提供服务、转让无形资产和 销售不动产 征收的营业 税。