2) tax return
税表,报税单
3) flat tax
单一税
1.
On the Content,Value and Reference of the Reform of Russian Flat Tax;
俄罗斯单一税改革的内容、评价与借鉴
2.
The flat tax pattern of tax system design embodies the neutral tax ideology to expand tax base,lower tax rates and simplify tax levies.
"单一税"的税制设计模式,体现了拓展税基、降低税率、简化征管的中性税收思想。
3.
China can adopt the gradual reform scheme of the two-step approach and the flat tax reform scheme of the one-step approach.
我国可实行分两步走的渐进改革方案和一步到位的单一税改革方案。
4) the flat tax
单一税
1.
As China is confronted with the issue of deepening the taxation reform,the paper concludes,China can draw some reference from the flat tax theory in reforming the taxation system.
单一税是20世纪80年代初美国经济学家罗伯特。
2.
In view of the existence of the question of the United States tax system, in 1981, Robert E Hall and Alvin Rabushka (economists of Stanford university) put forward tax system scheme reform of "The Flat Tax", and the suggestion United States carries out the federation income tax system of flat low tax rate, and for individual s what one has gained or acquired is.
鉴于美国税制以上问题的存在,1981年,斯坦福大学的经济学家霍尔(Robert E Hall)和拉布什卡(Alvin Rabushka)提出“单一税”(The Flat Tax)的税制改革方案,建议美国实行单一低税率的联邦所得税制度,为个人所得设立统一的高豁免额,同时基本取消其他逐项减免和特例豁免。
6) unit to be collected
计税单位
1.
In this paper, the authors discuss the improvement of PIT in mode of tax system, expense deduction, unit to be collected and so on.
文章从我国个人所得税税制模式、费用扣除、计税单位等方面对完善我国个人所得税进行了探讨。
补充资料：税单
1.征税机关收税后给与纳税人的凭证。
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