2) tax system structure
税制结构
1.
Research on the Optimization of Tax System Structure in China;
我国税制结构优化问题研究
2.
Therefore, it is of great meaning to research how to construct a rational tax system structure.
税制结构是社会经济制度及其发展变化在税收领域中的反映 。
3.
The reform and opening up policy has been carried out for 30 years,Our country has gradually formed the "double main body" tax system structure,which takes the transaction tax as the first main body categories of taxes,takes income tax as second main body categories of taxes.
改革开放30年来,我国已逐渐形成以增值税为代表的流转税类为第一主体税种,以企业所得税为代表的所得税类为第二主体税种的"双主体"税制结构。
3) taxation structure
税制结构
1.
A Study on Some Problems of Optimization of Taxation Structure in China;
我国税制结构优化的若干问题探析
2.
According to the existing taxation structure and pollution charge in China,the authors analyze the confinement and possibility of the DDE of EX in China,and give the advice of creating the DDE of EX in China.
在阐述环境税双赢效应产生的基础上,详细描述和论证了环境税实施为有关国家带来的成果,并针对我国现行税制结构和污染收费情况,分析了我国出现双赢效应的局限与可能,进而提出了创造中国式环境税双赢效应的建议。
3.
On the basis of expounding the appearance of the DDE(double dividend effect) of EX(environmental tax),the EX effect was depicted and analysed on those countries in which the EX applied,and according to the existing taxation structure and pollution fee in China,the limitation and possibility of the DDE of EX were analysed in China,and the advice of creating the DDE of EX in China was given.
环境税是近几年来社会关注的焦点问题,在阐述环境税双赢效应产生的基础上,论证了环境税实施为有关国家带来的环境和非环境效益,并针对我国现行税制结构和污染收费情况,分析了我国出现双赢效应的局限与可能,进而给出创造中国式环境税双赢效应的建议。
4) rate structure
税率结构
1.
The main problems of the current tax system on personal income in China are its unreasonable tax expense, unscientific tax rate structure and inefficient tax administration.
费用扣除不合理,税率结构不科学,税收征管不力等是我国个人所得税制度存在的主要问题。
5) Tax Structure
税收结构
1.
To study the impact of the tax structure on investment and consumption,this paper adds the tax structure to Hanson-Samuelson model.
为此,可以把税收结构引入汉森-萨缪尔森模型,来研究税收结构对投资和消费的影响。
2.
WTO is a permanent international organization independent from the UN, and entering WTO of China has brought great changes to tax structure.
WTO是独立于联合国的永久性国际组织,中国加入WTO组织带来了税收结构的深刻变化。
3.
The empirical research is divided into two parts to analysis the relationship between tax burden,tax structure,tax competition and regional economic development.
本文实证主要分为两部分研究,第一部分主要通过线性规划的方法引入非税变量,通过面板数据的方法研究税收负担、税收结构对区域经济发展的影响;第二部分是通过聚类分析的方法兼顾定性分析研究税收竞争与区域经济发展的影响。
6) structure of tax power
税权结构
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