joint assessment

用法例句

The requirements are exigent,which are real-name payment,taxpayers merger and the full declaration of individual income tax for various types of staff.

为解决高等学校在多渠道筹资办学模式下的个人激励,提出非工资性收入的收入分配形式,针对多种人员类型并存下的实名制代发、合并计税和个税全员全额扣缴申报的需求,设计并实现了高校个人收入发放系统。

The combined tax system emphasise that different people are treated differently on the tax base, therefore, the combined tax system should be studied in depth.

该部法律中规定的合并纳税制度,与通常的“独立—属地纳税制度”相比,具有突出的特异性。

On Unavailability of Reducing House Price by Means of Combing the Tax and the Lease--Also a Discussion of Increase of House Price;

论“租税合并”降低房价的不可行性——兼论我国房价高涨的原因

Incorporation clause

租船合同条款并入提单

Compound duties are a combination of specific and ad valorem duties

混合税指从量税和从价税合并征收。

The Contrastive Study and Perfection of the Tax Preference in Mergers and Acquisitions Legal Institutions;

论企业并购法制租税优惠之比较与完善

promoting mergers tax credit

促进企业并合税收抵免

Analysis of Financial Effects of Tax Merging in Business Income Tax;

企业所得税“两税合并”的财政效应分析

Combination of State and Local Taxation Bureaus: A Practical Choice of Tax Administration;

国、地税机构合并:税收征管的现实选择

pay taxes, rates, rent, etc

纳税、 交地方税、 缴租

Tax payers have the right not to pay business tax when they merge or annex enterprises.

45纳税人合并、兼并企业，有不缴纳营业税的权利。

Where the charterer fails to pay the hire as agreed upon, the shipowner shall be entitled to cancel the charter party and claim any losses resulting therefrom.

承租人未按照合同约定支付租金的，出租人有权解除合同，并有权要求赔偿因此遭受的损失。

Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted for separately are not included in the sales amount for tax levy.

纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。

Trends of Tax-avoidance through Tax Heavens after the Unification of Two Sets of Enterprise Income Tax Laws and Their Countermeasures;

“两法合并”后利用避税地避税的趋势与对策

Impacts of the Unification of Two Sets of Enterprise Income Tax Laws on Income Tax burden of Domestic Banks;

“两法合并”对内资银行所得税税负的影响

Changes and Impacts of China Income Tax Law after the Consolidation of the Two Separate Income Tax Regimes;

“两税合并”后我国所得税法的主要变化及影响

Several Problems of Tax Allowance of the Foreign Capitals are Studied after Two Taxes are Amalgamated

两税合并后外资税收优惠若干问题研究

The Study of Sheng Tang Company's Tax Planning after Enterprise Income Tax Law Merged

两税合并后盛唐化工公司税收筹划研究

An Analysis on Perfecting Consolidated Tax Administration after the Unification of Two Sets of Enterprise Income Tax Laws;

“两法合并”后完善汇总与合并纳税管理的探讨

The Idea of Our Country s Enterprise Income Tax Preferential System after "Two Taxes are Amalgamated";

“两税合并”后我国企业所得税税收优惠体系的构想