tax differences

With the removal of internal migration restrictions in the European Union in1992, Europeans have become more sensitive to tax differences between countries.

1992年，随着欧盟内部人口迁移限制的解除，欧洲人对于国家间税收的差异变得更加敏感。

The focus of income tax accounting research is an accounting dealing issue of what influence caused by the differences between accounting profit before tax and assessable income gives to the tax payment.

所得税会计研究的核心是税前会计利润与应税所得之间的差异对纳税影响额的会计处理问题。

The forth part is comparison and selection of Income Tax Accounting treatments, including Income tax accounting differences and treatments.

第四章进行所得税会计处理方法的比较，包括所得税会计差异，所得税会计处理方法介绍。

This paper expounds the connotation of the leaseback, and connecting with the concrete case, probes into the treating modes of accounting and tax and the its differences from the traditional sales mode.

阐述了售后租回的含义，结合具体案例探讨了会计及税务的处理方式及其与传统的销售模式的区别。

The Dutch Foreign Trade Ministry says low income governments are missing out on funds they need because firms operating internationally exploit loopholes and differences between national tax systems.

丹麦外贸部表示，跨国公司利用税务协定的漏洞和各国不同的税收体制，导致低收入国家损失了他们所需的资金。

Analysis of Depreciation of Fixed Assets Accounting and Tax Law Differences

固定资产折旧会计与税法差异的分析

Because of the existence of these tax revenue differences, taxpayers can utilize these differences to make different tax-paying designs.

由于这些税收差异的存在，纳税人就可以进行纳税筹划。

Analysis on Influence Effect of Tax Burden Differences among Regions on Coordinative Development of Regional Economy

地区间税负差异对区域经济协调发展的影响效应分析

Then, the writer will analyze some theoretical problems and basic concepts of income tax accounting, including income tax accounting objective, the nature of income tax matters, income tax accounting differences and income tax expense allocation.

接着，对几个所得税会计理论问题和基本概念进行了分析，包括所得税会计的目标、所得税事项的实质、所得税会计差异以及所得税费用的摊配。

President Obama was said to have played a key role in brokering the agreement on tax havens, resolving differences between France and China.

想请教一下各位高手，法国和中国在避税天堂问题上有什么分歧？

Because FDI is significant to the development of a country's economy, all countries, especially developing countries, generally utilize tax differences, namely formulate tax preference policy to attract FDI.

由于FDI对一国的经济发展具有重要意义，各国尤其是发展中国家普遍利用税收差异，即制定税收优惠政策来吸引FDI。

Owing to the different functions of accounting and tax, the confirmations of revenue, cost and expense between financial accounting system and tax policy have great differences, which are becoming more obvious as the new accounting norm is being carried out.

由于会计和税收的职能不同，现行财务会计制度和税收政策在收入、成本、费用的确认上存在着较大的差异，随着新会计准则的发布实施，这种差异将更加明显。

Since reform and opening up with the accounting regulation and tax laws, the differences between the tax system and accounting system is arising, which becoming obstacles to them.

随着我国税制和会计制度改革的深入，二者在涉税业务中差异在不断扩大，已对税收征纳和会计核算造成了不少障碍。

An Analysis of Impacts of Implementation of New Enterprise Income Tax on Regional Tax Differences: A Case Study of Listed Companies in Guangdong, Jiangxi and Guizhou

新企业所得税实施对地区税负差异的影响分析&以广东、江西、贵州上市公司为例

The tax system is extended to level out the big differences between the rich and the poor.

这个税法旨在消除贫富间的差距.

Optimal Control of Dividend Policy under Tax Rate Differences

税收差异影响下公司股利分配的最优控制研究

On the other hand to collect the export tax rebate rate differences frequent adjustment period ( from2003to 2,008) the export industry data, analysis of the export tax rebate on the product structure.

另一方面搜集了出口差别退税率频繁调整期间（2003年-2008年）上述行业的产品出口数据，分析研究了出口退税对产品结构的影响。

With the agreements on trade in goods and services signed, how to solve the problem that the tax differences impeded the flow of resource and how to coordinate tax between China and ASEAN, become a problem which need to be resolved urgently.

随着各种货物贸易协议，和服务贸易协议的签订，如何解决由于税收差异阻碍资源的自由流动问题，如何进行中国&东盟自由贸易区的税收协调，便成为一项迫切需要解决的问题。

Should be noted that, there are differences of opinion on the problems of large corporate tax risk management form domestic and foreign scholars.

需要说明的是，在大企业税务风险管理体系的构建上，国内外学者存在意见分歧。

From the accounting and tax reform, differences between accounting and tax emerged.

从会计和税制的改革开始，会计和税法的差异产生了。

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

浅谈坏账准备的会计与税务处理差异及纳税调整

Research On The Firm's Tax Planning& how to cut in the tax planning from the differences of taxation

企业税务筹划研究&如何从税收制度的差异性进行税务筹划

Through comparison and analysis of the mining tax system differences between China and foreign countries, and on the basis of actual situation, some suggestions on the tax system reform of our country are put forward.

文中介绍了国外主要矿业大国的税收体制和税费现状，通过对比分析中外矿业税制差异，结合实际，提出了对我国矿业税制改革的建议。

Research shows that tax rate differences has important impact on dividend policy.

研究表明,税收差异对公司的股利决策有重要影响.

Then the specific differences between standards of capital assets and income tax are analyzed.

随后本文对固定资产准则与企业所得税法的具体差异一一进行了分析比对，从实务上对二者的差异进行了探讨。