1) Incidence(or tax incidence)
归宿,或税赋归宿
2) tax incidence
税负归宿
1.
Individual income tax incidence is the key point focused by the tax incidence research of factor taxation field in modern tax system.
在现代税制中,个人所得税的税负归宿问题是生产要素课税体系税负归宿研究中的重点。
2.
As for the real estate tax incidence,there are three theoretical viewpoints.
关于房地产税的税负归宿问题,理论界存在三种不同的观点。
3.
The determinants which affect tax incidence,however,are the commodity and labor values thus realized.
本文在对税负转嫁涵义界定的基础上 ,进一步分析认为 ,判断税负转嫁的标准只能是国家征税或增税后纳税人提供 (或取得 )的商品 (或要素 )的价格是否变动及变动的幅度 ,而影响税负归宿的决定因素则是纳税人所提供的商品和劳务的价值实现程度。
3) tax incidence
税收归宿
4) fate
[英][feɪt] [美][fet]
归宿
1.
Simulation of multi-media transfer and fate of benzo[a]pyrene;
苯并(a)芘的环境多介质迁移和归宿模拟
2.
Transportation and fate of pesticide in surface water environment case study at Hanjiang River catchment;
降雨事件中农药的迁移与归宿——以汉江流域为例
3.
Transportation and fate of pesticide in surface water environment;
地表水环境中农药迁移与归宿
5) End-result
归宿
1.
Leisure: The Cultural End-result of Aerobics;
休闲:健美操的文化归宿
2.
Bonanza or End-result:Remark on the World of the Theories of Post-modernism from the Eyes of George Ritzer's
“富矿”抑或“归宿”——评乔治·瑞泽尔眼中的后现代社会理论世界
3.
The one of perfect end-results is scuttling,rebuilding and transferring when few topic parks can succeed as Disney do.
在只有极少数主题公园能圆迪斯尼梦的现实面前,急流勇退、适时改造转型成为困境主题公园的理想归宿之一。
6) destination
[英][,destɪ'neɪʃn] [美]['dɛstə'neʃən]
归宿
1.
When Lu Yao was try- ing to surpass,his Gao Jialin becomes a paradoxical counterpart of Julien in that they experienced the same solitude and the similar striving while they reached an utterly different destinations.
当路遥试图有所超越之时,高加林和于连便成为两个"同又不同"的形象:他们拥有同样的孤独、相似的奋斗,却有着完全不同的归宿。
2.
Yet three theoretical problems are involved in this article:the first is the transferring and destination of social security tax;the second is the fairness of social security tax;the third is its function of adjusting economy.
该文则主要分析了社会保障税的三个基本理论问题 :一是社会保障税的转嫁与归宿问题 ;二是社会保障税的公平负担问题 ;三是社会保障税对经济的调节功能问题。
补充资料:税负归宿
税收的最后承担者。有直接归宿与间接归宿之分。如果纳税人不能将税负转嫁给他人而由自己承担,称为直接归宿。如果纳税人能够将税负转嫁出去,那么经过次第移转的最后负税人,即为此项税负的归宿,称为间接归宿。见税负转嫁。
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