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1)  single land tax
单一土地税
2)  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。
3)  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。
4)  single tariff
单一关税
5)  single assessment
单一评税
6)  Flat Tax System
单一税制
补充资料:单一
1.只有一种;单纯。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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