大学英语词汇短语释义解析及例句 tax basis


释义：

tax basis [税收] 课税基础；[税收] 课税标准


例句：



Uses accelerated depreciation to vary the income tax impact each year and calculations are made on an after-tax basis.

使用加速折旧使每年的所得税影响有所变化，计算是在税后基础上进行的。



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。



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。



In 2009 Agricultural Bank's earnings rose by a staggering 26% (and by 41% on a pre-tax basis) because credit to customers grew by one-third.

2009年，由于客户信贷增加了三分之一，农业银行的利润增加了惊人的26%(税前为41%)。



Employermatching contributions can be made on behalf of designated Rothcontributions, but the employer match must be made on a pre-tax basis.

雇主匹配捐款可代表指定罗斯贡献，但雇主必须在比赛上取得的税前基础。



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。



House property taxes on tax according to the house of the residual value of the taxable income tax basis or rent for all people to property tax, a property.

房产税是以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。



Real estate tax actually refers to the real estate tax, land, housing or occupants of all taxes levied, the tax basis for the assessment of real property value.

房地产税实际上指的是不动产税，是对土地、房屋所有或占有者征收的税种，计税依据为不动产评估价值。



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。



The essay analyzed the problems in real estate property tax, which are several aspects as follows: incomplete tax scopes, limited tax basis, unidentical tax systems and unreasonable tax measures.

本文重点分析了现行房产税存在的主要问题：征税范围不全面、税基窄；


Second, buyers want to buy assets because they get a new tax basis in the assets.



The problem is that GAAP and the income tax basis of accounting have a lot of differences.