1) expenditure tax
支出税
2) expenditure tax regime
支出税税制
3) tax expenditure
税收支出
1.
By analyzing the pattern and features of tax expenditure in our country under socialist market economy as well as the current management situation of tax expenditure, some improving and reforming measures are put forward.
分析社会主义市场经济条件下我国税收支出的形式与特点 ,对当前税收支出管理的现状进行了分析 ,并提出改革完善措施。
2.
Based on the theory of circulatory economy and tax expenditure, the paper analyzes the effect of tax expenditure on improving circulatory economy, puts forward many measures including stimulating circulatory productive technology invention, products’ production, consumption, recovery and us.
在简述循环经济和税收支出理论的基础上,分析税收支出对推进循环经济的作用,提出刺激循环性生产技术研发,循环性产品生产、消费、回收利用等方面的税收支出措施。
4) Tax Expenditure
税式支出
1.
Display the function of Tax Expenditure on Equalization of Public Services;
论发挥税式支出在公共服务均等化中的作用
2.
The Research on China s Tax Expenditure Budget Management;
中国税式支出预算管理研究
3.
The investigation and discussion of policy optimization of tax expenditure also becomes the key of the finance and tax reforms.
近年来,我国税收优惠政策执行中所暴露出的问题再次引起了人们的重视,税式支出政策优化的探讨也成为财税改革的关键。
5) expenditure tax
消费支出税
6) the concept of tax expenditure
税式支出概念
补充资料：划分收益性支出与资本性支出原则
划分收益性支出与资本性支出原则
划分收益性支出与资本性支出原则在会计核算中严格区分收益性支出与资本性支出，以正确计算企业当期损益的原则。这一原则要求企业会计在进行支出的确认时.把两类性质不同的支出区别开来，并正确地计算当期报益。对于属于收益性的支出应计入当期损益，在当期损益表中反映;对于不属于收益性的支出(即资本性支出)则应计列为资产，在资产负债表上反映如果一项收益性支出错计为资本性支出.会使该期间资产多计.费用少计，净收益多汁。如果一项资本性支出错计为收益性支出.会使该期间资产少计，费用多计，净收益少计因此.会计核算中坚持这一原则，有利于会计核算真实地反映经营损益情况.便于分析企业的资金结构，为会计信息使用者提供更为可靠的信息
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