taxable value
英 [ˈtæksəbl ˈvæljuː]
美 [ˈtæksəbl ˈvæljuː]
网络 应税价值; 计税价值; 应课税价值; 和应徵税额
双语例句
- Second, one could slice$ 14,000 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$ 100,000 share down to$ 71,000.
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。 - 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。 - This trust can make time your friend, rather than your enemy, for estate-tax purposes, as it can sharply reduce the taxable value of a home.
这只基金可以让时间成为你在遗产税方面的朋友而不是敌人，因为它可以大幅度地降低房产的应税价值。 - 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 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； - 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。 - 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。 - 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。 - Section 28 ( 1) provides that in ascertaining taxable income the value of trading stock at the beginning and end of the year taken into account.
第一款规定弄清纳税所得，商业原料在年初和年末的价值应予考虑。 - 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。 - 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。 - 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。