1) tax incidence
税负归宿
1.
Individual income tax incidence is the key point focused by the tax incidence research of factor taxation field in modern tax system.
在现代税制中,个人所得税的税负归宿问题是生产要素课税体系税负归宿研究中的重点。
2.
As for the real estate tax incidence,there are three theoretical viewpoints.
关于房地产税的税负归宿问题,理论界存在三种不同的观点。
3.
The determinants which affect tax incidence,however,are the commodity and labor values thus realized.
本文在对税负转嫁涵义界定的基础上 ,进一步分析认为 ,判断税负转嫁的标准只能是国家征税或增税后纳税人提供 (或取得 )的商品 (或要素 )的价格是否变动及变动的幅度 ,而影响税负归宿的决定因素则是纳税人所提供的商品和劳务的价值实现程度。
2) incidence of duty
关税负担者;关税归宿
3) tax incidence
税收归宿
4) Incidence(or tax incidence)
归宿，或税赋归宿
5) sector incidence of taxes
税收的部门归宿
6) fate
[英][feɪt] [美][fet]
归宿
1.
Simulation of multi-media transfer and fate of benzo[a]pyrene;
苯并(a)芘的环境多介质迁移和归宿模拟
2.
Transportation and fate of pesticide in surface water environment case study at Hanjiang River catchment;
降雨事件中农药的迁移与归宿——以汉江流域为例
3.
Transportation and fate of pesticide in surface water environment;
地表水环境中农药迁移与归宿
补充资料：税负归宿
税收的最后承担者。有直接归宿与间接归宿之分。如果纳税人不能将税负转嫁给他人而由自己承担，称为直接归宿。如果纳税人能够将税负转嫁出去，那么经过次第移转的最后负税人，即为此项税负的归宿，称为间接归宿。见税负转嫁。
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