1) tax source
税源
1.
Regional transfer of tax means the departure of tax revenue from tax source and is marked by tax revenue flowing-into or flowing-out from tax sources.
税收横向转移是指某地区税收与该地区税源的背离,表现为税收相对于税源的跨地区的移入或移出。
2.
Implementing the new law on enterprise income tax makes request on tax source management, capacity for tax collection of tax collection.
新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。
3.
The paper reflects the tax revenues and tax sources since Zhejiang National Tax Bureau has operated independently,analyses the factors which rapidly promotes sources of the national tax bureaus to come into being and puts forward some ways and measures for keeping tax sources of Zhejiang National Bureau to increase.
本文回顾浙江国税机构独立运转六年多来的税收收入与税源状况,分析推动国税税源快速增长的主要因素,根据浙江实际提出今后几年浙江国税税源保持持续快速增长的办法和措施。
2) Tax Source and System
税源税制
3) taxation at source
对税源征税
5) Resource tax
资源税
1.
The study of reasonable resource tax based on capital evaluation of coal resource;
基于煤炭资源资产评估的合理资源税研究
2.
On the resource tax under sustainable development;
可持续发展视野下的资源税
3.
The Resource Taxation s Effect on the Cumulated Output of Exhaustible Resources under Perfect Competition;
完全竞争条件下资源税对于不可再生资源累积开采量的影响
6) resources tax
资源税
1.
The author discusses regulation of taxation policies for China's mine enterprises to make sure that the depleted reserves can be compensated by mineral resources compensation fees and incomes from mineral products at grades can be adjusted with the resources taxation in a sc.
为了使矿产资源补偿费能够真实地补偿所消耗的资源储量,使得资源税能够更加科学合理地调节级差收益,同时运用好其他税收政策,促进矿产资源合理开发利用,作者对我国矿山企业的税费政策调整进行了探讨。
2.
Finally, It points out that there is no theoretical basis for resources tax and there are also some mistakes in explanation of compens.
明确指出资源税没有立税的理论依据 ,补偿费理论解释存在错误 ,建议取消资源税和现在的补偿费 ,设立权利金制
3.
Therefore,this paper puts forward that resources tax should be adjusted and improved from the perspective of sustainable development.
因此,本文在可持续发展视角下提出应调整和完善我国现行的资源税,使之成为一个贯穿环保思想的生态资源税制。
补充资料：税源
税收收入的来源。从具体纳税人来看，税源可以有不同的形式,如企业收益、个人所得、个人消费支出,等等；而从税收收入的总体来看，只能是一定时期国民收入中的剩余产品m那部分价值。因为国民收入中的v是体现维持劳动力再生产所需的必要劳动的价值，不能构成税收的源泉，否则就会破坏社会再生产；只有剩余产品价值部分才可以作为税收收入的源泉。但是也有一些学者认为，税源是一定时期国民经济各部门所创造的价值，即国民收入v+m。生产决定分配，生产发展了,税收才会源远流长。因此，一个国家在制定税收制度和税收政策时都比较重视培养税源，使税收有利于生产的发展，不可以侵蚀产生税源的税本。
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