obligation的例句大全

The Second Obligation of Tax, one form of the rules on obligation of tax in Tax Laws of the countries of Continental Law Legal system, although which is enacted in details in Tax Laws of Japan and South Korea, is a new concept in China.

第二次纳税义务是大陆法系国家税法中关于纳税义务规定的&种形式，在日本、韩国等国的税法中得到详细的规定，但这一纳税义务形式对我国来说则是全新的概念。

Accounting liability not only includes the obligation of the tax liability and the salary with one's priority, but also includes the contracts obligation and tort obligation in the civil law.

会计学的负债概念既包括具有优先权的税费之债和工薪之债，也包括民法的合同之债和侵权之债。

The influence of corporation tax obligation on FDI.

第四章，公司税纳税义务确定对FDI的影响。

According to international practice, tax obligation is decided upon whether there exists a link between tax jurisdiction and tax subject or tax objective.

根据国际惯例，纳税义务的确定，取决于税收管辖权与课税主体、税收客体之间是否存在一项连接因素。

Tax obligation is considered fulfilled by taxpayers in the traditional taxation legal relationship in China.

在我国传统的税收征纳关系中，纳税人作为义务主体。

Owing to different countries choose different jurisdictions, the tax obligation of foreign investors can be divided into limited and unlimited obligation.

由于各国对税收管辖权的选择不同，因而外国投资者在其投资国承担的纳税义务有无限纳税义务与有限纳税义务之分。

Therefore, they usually have the incentives to manipulate non-taxable earnings to avoid the tax obligation of earnings management.

为了摆脱该困境，公司有动机通过操纵非应税项目损益，以规避盈余管理的所得税成本。

This relation must be carried out by law which regulates the tax obligation and tax right. Tax law will affect behaviors and decisions of kinds of economic entities when it set the tax obligation and tax right.

这种经济利益关系是借助法的形式，即通过设定税收权利和义务来实现的。税法调整税收分配过程中所形成的权利义务关系必然对各类经济主体的行为和决策产生重要影响。

A spokesperson for the Academy told CNN: "It seemed a little inappropriate to offer a gesture of thanks that then carried with it a ( tax) obligation."

奥斯卡奖的一位发言人对CNN表示：“对人表示感谢后给其增加纳税义务，这似乎不太妥当。”

Research on Income Tax Accounting in Obligation Law

债务法下所得税会计研究

Payment of gift tax is the obligation of the donor, not the recipient.

交纳赠与税的义务在赠与人而非受赠人。

This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.

本文对我国股票期权所得的税目、纳税义务发生时间、计税依据、税收优惠及税收征管等作了较为详细的探讨。

The right combines tax law theory with obligation law theory, so it mainly has statutory nature, subsidiary nature, and unilateral nature.

该权利是税法理论和债法理论结合的产物，主要具有法定性、附属性、单方性三项特征。

The system of assessing the amount of tax payable and the obligation to furnish documentary evidences to the tax authorities, which are all different to the rule of burden of proof by the taxpayers.

现行税法规定的纳税人提供证据的义务和应纳税额的核定制度，与纳税人承担举证责任规则均不相同。

After a new income tax system reform, the main taxpayers fulfill the tax obligation and use the tax right by the tax planning, and the normal value deviates the target value in this process.

一项新的所得税制变革以后，纳税主体要通过税收筹划行为进行纳税义务的履行和纳税权利的使用，在这个过程中将产生标准值与目标值的偏差。

Tax payers have the right to demand tax authorities to fulfil obligation for compensation within prescribed period of time.

纳税人有要求税务机关在规定期限内履行赔偿的义务的权利。

Tax collection and management mode is the special standard form of tax collection and management system, it runs through the whole process from tax obligation generated to the treasury tax as an important part of the tax management.

税收征收管理模式是税收征管体系的特殊规范形式，它贯穿于从纳税义务产生到税款入库的全过程，是税收管理的重要组成部分。

The broad definition is that taxpayers take actions to meet their obligation by fulfilling the tax regulation and the spirit, intention, policy and goals of the taxation law.

广义的税收遵从即纳税人是否按照税法规定和税收立法精神、税收法律意图以及税收政策目标等履行自身的纳税义务的具体涉税行为。

The tax unit and individual go contrary to the stipulations of taxation purposely and protest openly obligation to pay tax.

其主体是负有纳税义务和扣缴义务的单位和个人，行为人在主现上是故意的。

General obligation bond a municipal bond backed by the credit and "taxing power" of the issuing jurisdiction, rather than the revenue from a given project.

一般义务债券获得发行政府信贷及“征税权力”担保，而不是一个项目的收入的市政债券。