纳税调整

浅谈债务重组的处理方法及纳税调整

Humble Opinions on Debt Rescheduling Processing and Tax Adjustment

浅谈坏账准备的会计与税务处理差异及纳税调整

Differences in Dealing with Accounting and Taxing for Bad Debt Reserve and Tax Adjustment

固定资产改良支出的纳税调整

Tax 's adjustment with the fixed assets ' improving outlay

解决会计与税法差异的途径在于纳税调整。

The solution for the differences is tax adjustments .

无形资产相关业务的纳税调整

The Adjustment of the Paying Taxes on the Relevant Business of the Intangible Assets

现行房地产企业的开发产品的会计处理和纳税调整

On Accounting Settlement and Tax Adjustment of Products Launched by Existing Real Estate Companies

第六章特别纳税调整

Chapter VI Special Adjustments to Tax Payments

我国转让定价制度的新突破&基于新《企业所得税法》特别纳税调整的分析

New Breakthrough of China 's Transfer Pricing System Based on Analysis of " Special Tax Adjustment " in New Enterprise Income Tax

针对债务重组应遵循的四种方式，以实例对比新、旧准则对债务重组的会计处理方法及其纳税调整结果。

Aimed to the four forms , take some examples contrasted new and old criterions related to accounting process of debt rescheduling and tax adjustment results .

这部分主要是对涉外特别纳税调整规则进行补充说明，力图让整篇文章保持叙述完整丰满。

This section is mainly to the foreign special tax adjustment rules , and tries to make , adding that the whole article keep narrated complete plump .

企业的会计核算要按照会计制度的规定进行，而在计算缴纳所得税时要按税法规定进行纳税调整。

Accounting of a business must observe the rules of the accounting system , and tax adjustments are made according , to the tax laws when income taxes are calculated .

第五部分其他特别纳税调整措施，简要介绍了转让定价规则、成本分摊协议管理规则以及一般反避税条款。

The fifth part of the " other special tax adjustment measures " were introduced briefly , transfer pricing rules , cost allocation and management rules commonly agreement tax provision .

财务、会计制度规定的列支项目、标准与税收法规规定不一致的，应按税收法规规定进行纳税调整。

Where the items and standards prescribed in financial and accounting system are not consistent with those of tax laws and regulations , tax adjustment shall be made in accordance with tax laws and regulations .

以跨国公司稀土事业部为研究对象，针对稀土事业部已经发生的转移定价行为导致的纳税调整结果和潜在的税务风险运用定量的方法进行分析和比较。

The Multi-National Corporation of rare earths division as the research object , aiming at the transfer pricing behavior of rare earths division has occurred which lead to the tax adjustment results and potential tax risk .

随着新《企业所得税法》以及《特别纳税调整实施办法（试行）》的颁布，我国对反避税操作管理，特别是对转让定价的纳税调整作了全面的规范。

With the new " Enterprise Income Tax Law " and " Implementation Measures for Special Tax Adjustments ( Trial )" was promulgated , China made a comprehensive specification on counter-tax-avoidance operations , especially on tax adjustments for transfer pricing .

基本的理论包括跨国公司运用转移定价进行税收筹划的动机，转移定价适用于公平交易原则下的定价方法，转移定价下的纳税调整方法以及转移定价的管理经验。

The basic theory including the Multi-National Corporation uses motivation for tax planning of transfer pricing , the pricing method of transfer pricing is suitable for even bargain under the principle of transfer pricing , tax adjustment methods and the experience of management of transfer pricing .

本文简单分析了坏账损失的会计处理与税务处理的区别以及政策上的差异，并就两者之间的差异如何进行纳税调整作了一些探讨。

In this paper , the author makes simple analysis of the different ways to deal with the bad debt loss by accounting and taxing , as well as the difference in policy applicable . Further discussion is made to how to make tax adjustment for the both differences .

在企业所得税法及特别纳税调整办法不完备，不可能堵塞所有避税漏洞的条件下，国家制定特别纳税调整办法这种授权性规范，授予税务机关为反避税而进行纳税调整的执法权。

Under the condition that the " enterprise income tax law " and the special tax adjustment approaches could not possibly plug all the avoidance loopholes , the special tax adjustment rules serve as an authorized norm , granting the tax authorities with the executive power of anti-avoidance tax adjustment .

传统上，各国主要根据独立交易原则采用可比非受控价格法、再销售价格法等对跨国企业关联交易中的转让定价进行应纳税额调整。

Traditionally , many countries adjust the transfer pricing in the related transactions of multinational companies mainly with the principle of independent transaction and adopt the methods of Comparable Uncontrolled Pricing and Resale Pricing .

企业商品销售在纳税问题上的调整分析

On the Adjustment Analysis of Paying Tax for the Enterprise Commodity Selling

长期股权投资所得的纳税处理与纳税调整

Tax Transactions and Ratepaying Adjusted on Stock Right Investing Transactions

如果你需要在纳税账户进行重新调整，你可以选择将新存款或共同基金的分红投入到比例下降的基金中。

If you need to rebalance in a taxable account , you might choose to direct fresh savings and any mutual-fund distributions to those funds that have become underweight .