1) continental income tax system
大陆所得税制
2) income tax system
所得税制
1.
Following the step of PRC s development,income tax system of new China has already passed the course of winds and rains over half a century from scratch,from irregular to relative regular,forming income tax with industrial incoming tax,interest tax,and agricultural tax as its content.
伴随着共和国发展的脚步,新中国的所得税制已走过半个多世纪的风雨历程,其间经历了从无到有、从不规范到相对规范的发展过程,形成了以工商所得税、存款利息所得税、农业税为主要内容的所得税制。
3) negative income tax system
负所得税制
1.
Thus, Pass to promote the negative income tax system, make"low protect"change into" negative tax ".
本文认为,通过推行负所得税制,把低保制度、贫困救助制度、个人所得税制度三者联结起来,使"享受低保"变为"负纳税",将全体公民纳入到税法的约束当中,这样既可以较好地维护社会公正分配、控制收入差距,又可以让农民等社会困难群体都成为纳税人,维护税收公平,强化全民纳税意识。
4) enterprise income tax system
企业所得税税制
1.
The paper aims at two sets of different enterprise income tax system existing the differences and abuses which are the important points for reforming the enterprise income tax system.
针对两套税制存在的差异和弊端,是改革企业所得税税制的重点。
6) business income tax system
企业所得税制
1.
In recent years,the tax theoretical circle and tax practical sector have put forward many innovative suggestions about the further reform of China s business income tax system.
近年来 ,围绕对我国企业所得税制深化改革的问题 ,税收理论界及实际工作部门的同志们提出许多有创建性的意见。
2.
The Present business income tax system is unfit to the development of risk investment.
我国现行企业所得税制不利于风险投资事业的发展 ,因而有必要对现行企业所得税制进行改革 ,使之更有利于风险投资事业的发展。
补充资料：累进所得税制(progressive income tax)
累进所得税制(progressive income tax):税率随着个人应纳税款的增加而上升(
直至达到某一点为止)的所得税制度。
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