Regulations on Transference of Taxation Debt of Enterprises: International Practice and Implications for China;
企业税收债务转移的国际经验及启示
On Current Tax Idea of China--Establishment of Idea on Credit and Debt of Tax;
论中国当前税收观念——税收债权债务观念的确立
To seize or make a levy on for the purpose of settling a debt.
征税为解决债务而制定的征收额
Discussion on the Establishment of Chinese Complementary Tax Debt Legal System
论我国税收补充债务法律制度的构建
The Research on the Correlation of the Taxes and the Debt Polices of Listed-companies in China;
税收与我国上市公司债务融资决策相关性研究
The Impact of Domestic Malignant Tax Competition on Contingent Liabilities;
试论国内恶性税收竞争对我国或有债务的影响
debt service coverage: Ratio of net income after taxes plus interest on long-term debt plus depreciation to debt service.
债务还本付息率:即税后净收入加长期债务利息加折旧,与债务还本付息的比率。
Debt Tax Shield Model under Revenue Uncertainty --Extension to MM s Tax Shield Model;
收益不确定条件下债务税蔽模型——对MM税蔽模型的扩展
tax - exempt bonds.
免收利息所得税的债券
First, the government should finance all legacy benefits out of general tax revenues on a pay-as-you-go basis.
首先，政府应该从财政税收中全部承担到期即付的遗留福利债务。
Resource Tax shall be collected by the tax authorities.
资源税由税务机关征收。
The Inland Revenue is responsible for collecting income tax.
税务局负责徵收所得税.
Thinking on Balance Sheet Liability Method for Income Tax;
关于所得税资产负债表债务法的思考
The Study on the Relationship of Tax Audit,Credit of Tax and Loss of Revenue;
税务稽查、税收优惠与税收流失研究
Tax Timing Smoothness of National Debt,the Background and Trend of the Relationship between National Debt and Tax;
国债税收平滑路径、我国国债与税收关系背景和取向分析
The financial obligations entered in the balance sheet of a business enterprise.
负债，债务某一企业的资产收支表上的财政债务
debt-adjusted income
按债务调整后的收入
receive payment from one's debtors
从债务人处收到付款.