2) direct tax preference
![点击朗读](/dictall/images/read.gif)
直接税收优惠
3) direct taxation rate
![点击朗读](/dictall/images/read.gif)
直接税税率
4) optimal tax proportion
![点击朗读](/dictall/images/read.gif)
最优税收结构
5) indirect tax preference
![点击朗读](/dictall/images/read.gif)
间接税收优惠
6) direct tax
![点击朗读](/dictall/images/read.gif)
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