Second one could slice $ 14 more o & # 172 ; the taxable value-for each beneficiary each year-with the federal gift-tax exclusion . That could bring the taxable value of that $ 100 share down to $ 71 .

第二，根据联邦赠予税免税额规定，每位受益人每一年的应税 价值可以再砍掉1.4万美元，这样就可以把10万美元份额的 应税 价值降到7.1万美元。

For sales of taxable labour services the date on which the labour services are provided and at the same time as the sales value or proof of receipt of sales value is received ;

销售 应税劳务，为提供劳务同时收讫 销售额或取得索取销售额的凭据的当天；

Taxability Theory is a newly arisen issue in the circle of Tax Law and it is a theory about taxable object . The theory has heavily practical value . The study of Taxability Theory can help to settle many problems in Tax field .

可税性理论是税法学新兴起的热点问题，是对 经济对象可作为 征税对象特性的研究，其研究有助于税收领域诸多问题的解决，具有强烈的实践指导 价值。

Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification the taxable value shall be determined by the competent tax authorities .

纳税人 应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税 价格。

If the income is in the form of negotiable securities the amount of taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price .

所得为有价证券的，由主管税务机关根据票面 价格和市场价格 核定 应 纳税所得 额。

Put another way even if a home is worth $ 20 million its total taxable value to an estate would be considerably less once a person dies in 10 years ' time-again saving millions .

也就是说，即便房产价值2000万美元，只要人能活过10年，遗产的 应税 总额会大大减少――依旧省下几百万美元。

Municipalities calculate taxable value for each land parcel after the valuation process is completed .

市级机构在估价结束后计算每宗土地 可 收税 价格。

Taxable values determined through application of coefficients that adjust base value .

可 征税价值通过调整基础 价值的参数获得。

Even better once the home is transferred to an heir all future price appreciation gets excluded from the taxable value .

喜上加喜：一旦房产转让给继承人，将来所有增值部分都会排除在 应税 价值之外。

For taxpayers that have not accounted for separately or cannot account for accurately the taxable services and goods and non-taxable services shall together be subject to value added tax and business tax shall not be levied .

不分别核算或者不能准确核算的，其 应税劳务与货物或者非应税劳务一并征收 增值税，不征收营业税。