1) tax shifting
税负转嫁
1.
In order to realize effective tax regulation,the government,must understand clearly the law of tax shifting and tax incidence of each tax policy of regulation and control at first.
而从现行房地产市场的税负分配和税负转嫁的角度进行分析可发现:在现行房地产税收调控实践中,只有充分考虑整个房地产市场税负分配及现实中房地产市场的税负转嫁,才能找到政策调控的正确着力点。
2.
The problem of tax shifting is one of the most tough problems in economics.
税负转嫁问题是经济学中的一个最棘手的问题 ,但又是理论研究和政策制定中无法回避的问题。
3.
Tax shifting has been a“charming”problem since it was raised in the 17th century .
税负转嫁从十七世纪被提出以来,一直都是一个“迷人”的问题,引得无数从事经济理论研究的学者和治国安邦的政治家竞折腰。
2) tax burden shift
税负转嫁
1.
Based on the method of tax burden shift,the paper analyses the related stage of current real estate product and real estate tax,and the key stages are trading stage and possession stage.
通过税负转嫁方法分析了现行房地产产品与房地产税有关环节,重点在交易环节和保有环节,运用供需弹性和税收资本化的理论,研究了房地产税的税收归宿。
2.
Today,tax burden shift have been the common phenomenon of the tax economy.
税负转嫁已成为当今税务经济中较为普遍的经济现象之一 ,文章就税负转嫁的影响因素、税负转嫁的基本形式以及税负转嫁的基本方式进行分析 ,进而得出关于税负转嫁的有关认识。
3.
From such aspects as commodity economy,taxpayer s material interest,government macroeconomic adjustment and external contacts,this article expounds the existence conditions for tax burden shift in the background of market economy.
本文从商品经济、纳税人物质利益、政府宏观调控及对外经济交往等几个方面阐述了中国在市场经济条件下税负转嫁的存在条件 ,同时分析了税负转嫁在利益再分配、供求平衡及经济效益提高几个方面的社会效
3) transformation of taxation
税负消化;税负转嫁
4) Shifting and Incidence of Taxation
赋税的转嫁与负担
5) transferable tax
可转嫁税
6) tax divert
税收转嫁
1.
Based on the research of tax avoidance, tax saving and tax divert, the topic of rational tax planning for our Chinese enterprises is analysised systematically.
本文在借鉴国内外避税、节税、税收转嫁等相关课题的理论与实践的基础上，并结合我国国情，系统地研究了我国企业如何进行合理纳税筹划。
补充资料：税负转嫁
| 税负转嫁 tax burden，exchange of 纳税人将其应缴纳的税款，通过某种途径转给他人负担的过程。它是市场竞争机制下国家课税的必然现象。税负转嫁的数额、时间以及转嫁能否成功，取决于多种因素，如课税商品的供需弹性；社会各阶级、阶层、集团的经济地位；应税商品的范围及可替代程度，以及生产和消费的调整时间长短等。税负转嫁可以采取多种方式，西方学者一般归纳为前转、后转、旁转、消转和散转5种。 |
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条