Cities usually use taxes for education , police and fire departments , public works and municipal buildings 城市通常將稅收用于教育、公安和消防部門(mén)、公共設(shè)施和市政建設(shè)。
At last , the author gives some suggestions of how to use tax preference policy in western development 最后,從財(cái)權(quán)、事權(quán)應(yīng)統(tǒng)一的角度出發(fā),對(duì)在西部開(kāi)發(fā)過(guò)程中所應(yīng)采用的稅收優(yōu)惠政策提出具體建議。
Only on the basis of taxpayer ’ s right of supervising using tax , can the taxpayer ’ s supervising government mechanism of using tax be established 納稅人監(jiān)督政府用稅機(jī)制的構(gòu)建應(yīng)以納稅人監(jiān)督用稅權(quán)為基礎(chǔ)。
Starting from jan . 1st , 2007 , land using tax will be applicable to all foreign invested enterprise , which was waived for fie before 從2007年1月1號(hào)開(kāi)始,土地使用稅將適用于所有之前不用交納該項(xiàng)稅款的外資企業(yè)。
Current tax is the expected tax payable on the taxable income for the year , using tax rates enacted or substantively enacted at the balance sheet date , and any adjustment to tax payable in respect of previous years 本期稅項(xiàng)是按年內(nèi)應(yīng)課稅收入以結(jié)算日已生效或?qū)嶋H生效的稅率計(jì)算的預(yù)期應(yīng)付稅項(xiàng),加以往年度應(yīng)付稅項(xiàng)的任何調(diào)整。
The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities , using tax rates enacted or substantively enacted at the balance sheet date 已確認(rèn)的遞延稅項(xiàng)數(shù)額是按照資產(chǎn)和負(fù)債帳面金額的預(yù)期實(shí)現(xiàn)或清償方式,以結(jié)算日已生效或?qū)嶋H生效的稅率計(jì)量。
Tax as an important policy tool of the government has relatively strong dependence of real estate . so using tax policies to promote the development of the real estate trade has become the common understanding of the theory circle of our country 稅收作為政府的一項(xiàng)重要的政策工具與房地產(chǎn)行業(yè)的發(fā)展具有較強(qiáng)的相關(guān)性,因此運(yùn)用稅收政策來(lái)促進(jìn)我國(guó)房地產(chǎn)行業(yè)的發(fā)展成為理論界的共識(shí)。
In specialized markets with the requisite conditions , fixed business households engaging in commercial wholesale or retail should use tax - controlled tills as prescribed while establishing accounting books , their purchase expenses can be listed in expenditure in pre - income tax installments 在有條件的專(zhuān)業(yè)市場(chǎng),凡從事商業(yè)批發(fā)、零售的固定業(yè)戶(hù),在建帳的同時(shí)要按規(guī)定使用稅控收款機(jī),其購(gòu)置費(fèi)用可在所得稅前分期列支。
In cases other than taxes referred to above including but not limited to sales and use taxes , value added taxes , property taxes and other taxes or duties imposed by any taxing authority on or with respicet to this agreement , the cost of such taxes or duties shall be borne by adopter 除了上述提到的包括但不限于銷(xiāo)售和使用稅、印花稅、增值稅、財(cái)產(chǎn)稅和其他稅或者任何其他有關(guān)該協(xié)議的授權(quán)機(jī)構(gòu)征收的關(guān)稅之外,這類(lèi)稅或者關(guān)稅應(yīng)由采用者承擔(dān)。
In cases other than taxes referred to above including but not limited to sales and use taxes , stamp taxes , value added taxes , property taxes and other taxes or duties imposed by any taxing authority on or with respect to this agreement , the costs of such taxes or duties shall be borne by adopter 如果除了上面所提及的各種稅(包括但不僅限于稅務(wù)部門(mén)征收的或與本協(xié)議有關(guān)的銷(xiāo)售和使用稅、印花稅、增值稅、財(cái)產(chǎn)稅等)外,還有其他稅發(fā)生,其稅費(fèi)應(yīng)由收養(yǎng)者承擔(dān)。
A use tax is a type of excise tax levied in the United States by numerous state governments. It is assessed upon tangible personal property purchased by a resident of the assessing state for use, storage, or consumption in that state (not for resale), regardless of where the purchase took place.