Property tax has plenty of tax resource in real estate appraisal value as plan tax basis . From the connotation reflects tax benefit from the principle of reciprocity . Property tax levy object determines its distinctive local characteristics .

物业税具有充足的税源，以房地产评估现值作为 计税 依据，从内涵上体现了税收的受益对等原则，而物业税的征税对象决定了其鲜明的地方税特征。

Including the name taxes and levies taxable items and tax subject range the tax basis tax rates tax reductions or exemptions accumulating mode policy tax collection mode and the legal responsibility of ideas .

其中包括对税种名称、税目、纳税主体和征税范围、 计税 依据、税率、积累模式、减免税政策、税收征管模式和法律责任的设想。

This paper discusses on tax items tax obligation term tax basis tax alleviation and tax management of stock option .

本文对我国股票期权所得的税目、纳税义务发生时间、 计税 依据、税收优惠及税收征管等作了较为详细的探讨。

For tax basis the suitable one is volume of contamination .

而对于 税基，认为最适当的 税基 应是污染物的排放量，对 纳税人的设计和 税种的设计也做了初步的分析讨论。

The thesis makes an analysis on the environmental protection measures of existing tax system and brings forward defects and probes primarily into object of Taxation tax calculation basis tax rate and management of environmental protection tax and relevant problems .

文中对现有税制中的环境保护措施进行分析提出弊端，并对环境保护说的课税对象、 计税 依据、税率和征收管理及相关问题，作出了初步的探讨。

According to the legal principle the national tax in new tax levy must formulate corresponding laws as before to levy tax basis . Therefore property tax legislation in China is an important research field .

按照税收法定原则，国家在开征新税之前必须制定相应法律作为 征税 依据，要开征物业税势必先进行物业税立法，因此物业税的立法成了我国经济法领域的一个重要研究课题。

This is our actual purchase price and also our tax basis ; GAAP cost differs in a few cases because of write-ups or write-downs that have been required .

这是我们的实际成交价格，同时也是我们的 税基，GAAP“成本”在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。

This chapter also describes the tax basis for capital gains tax .

另外，本章还介绍了资本利得税的 课税 依据。

These conditions include taxpayer tax object the attribution of the tax object tax basis and tax rate . This chapter will analyze the significant of such conditions as constitutive requirements of tax .

这些条件包括纳税人、课税对象、课税对象的归属、 课税 标准和税率等。文中从技术性角度分析了它们作为税收构成要要件所具有的意义。

Later the tax elements of property tax is analysised from the taxpayer levy object levy limits plan tax basis the tax rate and other several aspects are discussed in this paper .

之后，对物业税课税要素，从纳税人、征税对象、征税范围、 计税 依据、税率等几个方面进行了探讨。

Shanghai model are : collection range is wide ; the tax basis is more reasonable ; tax relief policy details .

上海模式的优点主要有：征收范围较广； 计税 依据较为合理；税收减免政策的制定较为细致。

Tax Basis of the Right of Land Use in Urban Real Estate Tax

浅议城市房地产税中土地使用权的 计税 依据

How to treat urban maintenance and construction tax levied along with sales tax with the amount of sales tax checked as the tax basis ?

以查处的营业税税额为 计税 依据附征的城市维护建设税如何处理？

At the same time in the reform of the detailed rules for the implementation of the initial pilot just as narrow imposition object unreasonable plan tax basis tariff design not science detailed collection and management .

在改革试点初期，实施细则也存在课税对象狭窄、 计税 依据不合理、税率设计不科学、征收管理不详细等缺陷。

Because the existing policy-based documents can not solve the complex problems in tax-concerned business of reorganization it is necessary to standardize tax assessment basis and accounting treatment of separating enterprises and being separated enterprises .

由于现有的政策性文件不能解决此项重组活动涉税业务的复杂问题，因此宜采取理论与实践相 结合的方法对分立企业与被分立企业 涉税事项的计税 依据及其会计处理进行规范。

The amount after deducting each cost and cost in order to regards the plan division of enterprise income tax as the basis .

扣除了各项成本和费用以后的金额作为企业所得 税的计科 依据。

On the Definition and Accounting Treatment of Tax Assessment Basis of Matters Concerning Enterprise Separation

论企业分立 涉税事项计税 依据的界定及其会计处理

We should accord with the international customs step by step in the selecting of the tax system the enlarging of the tax basis and the reducing of the tax rates and increasingly improve them .

阐明入世后，应从税制模式的选择、 税基的扩大、税率的降低等方面逐步与国际接轨，不断加以完善。

For example for cash lower turnover less tax basis ;

譬如，少报现金营业额，降低 纳税 基础；

In order to achieve fair doctrine of tax systems taxpayers ' ability of payment should be on tax basis .

实现税收制度的公平原则要以纳税人的支付能力为 纳税 依据。

The restrictions of laggard management methods on E-commerce taxation are manifested in these areas including the tax sources management is out of control the tax basis disappears and evading tax obligations is aggravated .

管理方法落后对电子商务税收的制约，体现在税源管理失控、 课税 依据消失、逃避税收义务加剧等方面。

At the conclusion of the successful experience of the tax basis we also should strengthen financial tax legislation ; there must be laws for people to follow in the governments at all levels the entity between powers and transfer payment .

在总结 分税 制的成功经验的 基础 上我们还应当加强财政税收方面的立法工作，使各级政府间事权、财权划分以及转移支付等有法可依。

The reform on the collection and management system of tax supplies basis .

税收征管体制的改革为其提供了 实施 依据；

The present natural resource tax has some problems such as the nature localization is inappropriate levies scope is too narrow the tax basis is unreasonable the unit tax amount is low etc.

现行自然资源税存在性质定位不合适、征收范围过窄、 计税 依据不合理、单位税额过低等问题。

Secondly it gives advice on housing property tax reform mainly from the payer and the scope the tax basis the tax rate and the tax concessions to perfect housing property tax .

其次提出了改革完善房产税的建议，主要从纳税人与征税对象、 房产 税 的 计税 依据、房产税的税率设计、房产税的税收减免四个方面予以完善。

The tax basis is the capital gains which have been realized .

计税 依据方面，以实现了的证券资本利得为 依据。

The article puts forward an initial taxation plan with large scale tax basis low tax rate and will be easily collected and managed in accordance with the basic taxation principles of universality efficiency and stable raise .

本文遵循教育税设计中的普遍性原则、效率原则及稳定增长原则，提出了具备宽 税基、低税率、易征管特征的征税方案。

Confirmation of the tax computation basis

税收计算 基础的确认

County state administration of taxation as a department of grassroots organizations standing first line of the tax contacting the majority of taxpayers the task of implementation of various tax policies is the tax basis of the work .

县级国税部门做为国税系统的基层组织，站在税收第一线，联系广大纳税人，落实各项税收政策的任务，是 税收工作的 基础。

Tax basis of assets received by buyer and equity obtained seller is required to adjust when the restructuring is completed .

重组完成后，买方取得的资产和卖方取得股权的 计税 基础均要进行调整。