2) tax and fee reform
税费改革
1.
The influences of tax and fee reform in rural areas on rural health service;
农村税费改革对农村卫生事业的影响
2.
The total report of research on tax and fee reform and adjustment of health funds raising policies in rural areas: part three;
农村税费改革与卫生筹资政策调整研究总报告(三)
3.
Positive analysis of tax and fee reform s impact on township finance: a case study of 11 towns of Taizhou in Jiangsu Province;
农村税费改革对乡镇财政影响的实证分析——以江苏泰州4市1区11镇为例
3) tax reform
税费改革
1.
The Change in the Functions of the Rural after the Tax Reform:Problems and Trend;
税费改革后乡村组织的职能转变:问题与走向
2.
Rural tax reform: analysis through double-level interaction evolutionary game model;
农村税费改革:基于双层次互动进化博弈模型的分析
3.
Report on Rural Compulsory Education Investment in Shanxi Province——An investigation into tax reform in five experimental counties in Shanxi province;
山西省农村义务教育投入调查报告——对山西省5个税费改革试点县的调查
4) reform of tax system
税制改革
1.
The tax system of our country has taken on many segments that are not adapted to the development of economy;We should implement the next reform of tax system as soon as possible.
我国现行税制中已经存在着许多不适应经济发展的环节 ,亟需新一轮税制改革。
2.
In order to deepen the reform of tax system,the ordinal arrangement should be carried out from the outside of the tax system,the reasonable design should be made from the inside of the tax system and the sound expansion should be considered from the function of tax system.
1994年税制改革所确立的新税制在新形势下面临一系列亟待解决的问题。
5) reform of tax and fee
税费改革
1.
The reform of tax and fee is the essential way to lessen farmers’ burden and increase farmers’income;
税费改革是农民减负增收的必由之路
2.
Rural tax ruled by law——Legal consideration on the reform of tax and fee in rural area;
论农村税收法定——对农村税费改革的法律思考
6) Tax-fee reform
税费改革
1.
Progress, problems and countermeasures of rural tax-fee reform;
农村税费改革的进展、难点与对策——对延边农村税费改革试点的调查与思考
2.
Tax-fee reform improved the welfare of farmers and did not make urban resident welfare worse,which was typical Pareto improvement.
税费改革使农民的福利得到改善,同时城市居民的福利又未恶化,是典型的帕累托改进。
3.
Township finance is facing a difficult environmental condition after tax-fee reformed in rural area.
乡镇财政在农村税费改革之后陷入更大的困境。
补充资料：间接税
“直接税”的对称。所谓间接税，是指纳税义务人不是税收的实际负担人，纳税义务人能够用提高价格或提高收费标准等方法把税收负担转嫁给别人的税种。属于间接税税收的纳税人，虽然表面上负有纳税义务，但是实际上已将自己的税款加于所销售商品的价格上由消费者负担或用其他方式转嫁给别人，即纳税人与负税人不一致。目前，世界各国多以关税、消费税、销售税、货物税、营业税、增值税等税种为间接税。间接税为对商品和劳务征税，商品生产者和经营者通常均将税款附加或合并于商品价格或劳务收费标准之中，从而使税负发生转移。间接税既然以流通中的商品和劳务为征税对象并且又存在税负转嫁现象，则间接税不仅无法根据私人的各种具体情况决定纳税能力，而且极易造成税负累迟现象。因此，间接税不能体现现代税法税负公平和量能纳税的原则。但间接税也有自身优点：1．间接税几乎可以对一切商品和劳务征收，征税对象普遍，税源丰富；同时，间接税是从商品价格或劳务收费标准为依据予以课征，无论商品生产者和经营者的成本高低、有无盈利以及盈利多少，只要商品和劳务一经售出，税金即可实现。因此，间接税具有突出的保证财政收入的内在功能。2．间接税的税收负担最终由消费者负担，故有利于节省消费，奖励储蓄。3．间接税的计算和征收，无须考虑到纳税人的各种复杂情况并采用比例税率，较为简便易行。间接税的存在与商品经济的发展水平有着密切关系。在经济较为落后的发展中国家，商品流通规模较小，市场竞争的程度也较弱，间接税的大量征收不会由于价格的提高而对交易的竞争产生很大的不利影响。相反，间接税税负易于转嫁的特点，还可以刺激经济的发展。发展中国家的国民收入相对较低，所得税税源不足，只能采用对商品课税的办法来解决财政收入问题。间接税普遍、及时、可靠的特点能够有效地实现国家的财政收入。发展中国家的经济管理、税收管理水平较低，间接税简便易行的特点有利于税收的征收。
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