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

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。

Research on Income Tax Accounting in Obligation Law

债务法下所得税会计研究

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。”

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。

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。

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。

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。

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。

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。

Capital gains tax was raised, income tax increases for high earners were announced and non-domiciles were drawn into the UK tax net.

资本利得税和针对高收入者征收的所得税被提高，非英国定居的外国居民税收被纳入英国税收体系。

Therefore, this article attempt to value-added tax transformation on the cash flow, tax, after-tax net income, expected rate of return and other indicators of changes in investment analysis to study the value-added tax of enterprises and the whole social investment stimulus.

因此，本文试图通过增值税转型对现金流量、税负、税后净利润、预期收益率等投资指标变动的分析来研究增值税转型对企业及整个社会投资的刺激作用。

Onerous tax burdens for high net worth individuals in all four countries might be the obvious answer to why the mobile wealthy don't want to relocate to the region.

那四个国家皆对具有除夜量净资产的小我征支重税，那多是运动富人没有愿移居那一天域的一个没有言而喻的启事。

Taxpayer: by the way, should we pay enterprise income tax if we received net income by the transfer?

纳税人：股权转让如果有收益是否要缴所得税？

Extensions of the Bush tax breaks enhance CEO net worth more directly.

延长布什减税措施将更直接地增加CEO资产净值。

The Tax Administration System on Net ( Taxpayer Point);

基于UML的网上办税系统（纳税人端）

Constructing a sharing system of tax information on the net.

建立网络化的税务资料共享体系。

The optimal capital structure is negatively related to current ratio, non-debt tax shield, net profit ratio and growth, and positively related with the size of the company, the proportion of tangible assets, and the survival time.

最优资本结构与流动比率、非债务类税盾、净利润率及成长性负相关，与公司规模，有形资产占比，公司成熟度正相关，且存在年份与行业的差别。

With the comparison of the situation of internet development, economic and financial environment, the tax environment, net credit environment, the author had researched different environment on the impact of online advertisement marketing.

环境比较研究主要是对互联网发展现状、经济金融环境、政府税收环境、网络信用环境四方面进行比较分析，研究了不同环境对网络广告营销发展的影响。

And the future capital gains can be expressed in terms of dividend, net profit, profit before interest and tax, and net cash flow, etc.

企业未来资本收益可用股利、净利润、息税前利润和净现金流量等表示。

Tax subsidies for net job creation should be part of the mix.

对新增工作岗位的税收补贴也应该包含在计划中。