1) Fabricated Taxes
税收空转
1.
Research on the Causes and Countermeasures of Local Fiscal Budgetary Receipts Fulfilled by Fabricated Taxes
税收空转完成地方财政预算收入的成因及对策
2) tax divert
税收转嫁
1.
Based on the research of tax avoidance, tax saving and tax divert, the topic of rational tax planning for our Chinese enterprises is analysised systematically.
本文在借鉴国内外避税、节税、税收转嫁等相关课题的理论与实践的基础上，并结合我国国情，系统地研究了我国企业如何进行合理纳税筹划。
3) transferred revenue
转帐税收
4) tax transfer
税收转移
1.
This paper tells that there is a regional transfer of tax in China that the tax transfer flows among different areas.
受现实因素制约,税收与税源存在背离现象,地区间会发生税收转移。
5) transformation of taxation
税收的转化
6) tax benefit transfer
税收利益转移
补充资料：税负转嫁
| 税负转嫁 tax burden，exchange of 纳税人将其应缴纳的税款，通过某种途径转给他人负担的过程。它是市场竞争机制下国家课税的必然现象。税负转嫁的数额、时间以及转嫁能否成功，取决于多种因素，如课税商品的供需弹性；社会各阶级、阶层、集团的经济地位；应税商品的范围及可替代程度，以及生产和消费的调整时间长短等。税负转嫁可以采取多种方式，西方学者一般归纳为前转、后转、旁转、消转和散转5种。 |
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