英德
有道
百度
谷歌
图片
维基
百科
纳税环节 [nà shuì huán jié]
taxable level
- 摘要当前我国房地产行业税收政策中存在着经营环节税负分布不合理、税种交叉重叠、预收帐款纳税时间的确认及会计处理不当等问题，对于这些问题，必须采取切实有效的政策措施加以解决。
There exist in China's taxation policy on real estate such problems as the irrational distribution of operating tax, repeated taxation items, improper accounting methods and so on. - 具体做法是：以商品销售额为计税依据，按照税法规定的税率计算出商品应负担的增值税额，然后扣除为生产商品所耗用外购物资（如原材料、燃料、低值易耗品等）在以前生产流通环节已缴纳的增值税，扣除后的余额为企业应纳税额。
Particular way is: It is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost (wait like raw material, fuel, running stores) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal. - 具体设想是，重新调整开发、保有和转让环节的税负水平，调整与房地产行业相关的各种税种，调整帐款纳税时间，统一会计处理方法等。
To solve these problems, this paper proposes taking such measures as adjusting tax levels concerning development, possessing and trading links, adjusting tax items, adjusting levy time, and unifying accounting methodologies.
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中国词汇量第二的英语词典
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