2) direct tax preference
直接税收优惠
3) direct taxation rate
直接税税率
4) optimal tax proportion
最优税收结构
5) indirect tax preference
间接税收优惠
6) direct tax
直接税
1.
Analysing the influence of economic factors on the structure of tax system should consider tbe following: the influence of economic range and structure on macro-tax burden;the relationship between direct tax and indirect tax & economic development and macro-tax burden;the relationship between the individual tax category & economic devel- opment and the structure of tax system.
分析经济因素对税制结构的影响，具体分为：经济规模及结构对宏观税负在经常收入中集中程度的影响；直接税、间接税与经济发展和宏观税负的关系；个别税种与经济发展和税制结构的关系。
2.
Direct tax including agricultural tax has remarkable negative effect on economic growth,while indirect tax including circulation tax not remarkable effect.
直接税包括农业税收对经济增长有显著的负作用 ,而流转税等间接税对经济增长的影响不显著 ;我国使经济增长最大化的最优直接税规模是占GDP的 3 5% ,最优的直接税 /间接税比率是 0 4 5,目前直接税和直接税 /间接税比率均已超过其最优数量 ,应适当削减直接
补充资料：直接税
见中国近代税制。
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