irregular tax

英 [ɪˈreɡjələ(r) tæks]

美 [ɪˈreɡjələr tæks]

n. 杂税；附加税；临时课征

On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax.
摘要文章从事业单位核算基础出发，对事业单位存货非正常损失、接收资产捐赠及所得税等3种具体会计业务的处理提出了修改意见。
Including the reason it emerged, the process it spread and its characters as so irregular a commercial tax.
主要分析了厘金产生的原因、推广过程，以及厘金作为一种极不规范的商业税所具有的特点。
There are some problems in the management of tax resources during the change of mechanism of the enterprises, such as the irregular management inside the tax authorities, weak management of tax resources and lower practice of the computer information system.
当前税源管理工作中存在着企业转制过程中税务部门介入不够、税务部门内部分工管理不规范、税源管理流于形式、计算机信息系统应用水平不高等问题。