fiscal and tax system 中文意思是什麼
fiscal and tax system
解釋
財稅體制-
Part3 : the problems with china ' s fiscal policy on venture capital. the problems include : a definite and integrated system of fiscal law on venture capital has not be built up. the present tax law and code are not fit for the development. the government expenditure on tech - research and product - transform is not enough. the structure of government expenditure is not in reason. the efficiency of the go
指出問題主要包括以下幾點： 1 、缺乏一種針對風險投資的明確而又完整的財稅法律與政策支持體系； 2 、現行稅收法律政策不利於風險投資業的發展； 3 、財政投入科技研發和成果轉化的資金總量不足，並且存在結構性問題，資金使用效率低下的問題普遍存在。 -
Having studied the securities tax system in china, the paper puts forward that the current single tax system of stamp duty in securities market cannot guarantee the fiscal and cannot promote the market efficiency and social equity
本文通過對中國證券稅制的制度功能進行反思，認為當前以證券交易印花銳為主體稅種的單一稅制不僅難以保證足夠的財政收入，更無助於增進市場效率和維護社會公平。 -
The treasury management system is a part of fiscal administration. since reform and opening policy carried out, a series of reform of finance and tax system have put emphasis on regulating the relation of distribution, but has not performed regulation on budget management system
財政國庫管理制度是整個財政管理的有機組成部分，改革開放以來，我國財稅體制進行了一系列改革，重點是調整收入分配關系，基本未對預算執行管理制度進行大的調整。 -
What ' s more, the author ' s independent thinking and innovation are reflected well in the summarization of the theoretical basis of fiscal and tax policy and urban antipoverty, the analysis of the status quo and cause of china ' s urban poverty, the assessment of urban social welfare system, and the bold suggestion on optimal tax policy and practices
此外，本文在對財稅政策與城市反貧困的理論依據的總結歸納，對我國城市貧困的現狀及其成因的分析，對城市居民生活保障制度的評價，以及對最優稅收理論發展的把握及其政策含義的分析等，均在一定程度上反映了作者的獨立見解。 -
Uniform receipts and expenditure, fiscal system of payment partly in kind and partly in cash, system of tax division between central and local, sketchily compartmentalize main revenue right and classify the mostly tax categories
統收統支、財政包干制、分稅制，主要集中對收入財權進行了粗略的劃分，對鄉鎮幾個主要稅種進行了分類。 -
In the process of transition from the planned economy to market economy, the fiscal system also reforms continuously in the quest and experiences huge variety. the implementation of tax - sharing system in the first step is to meet the request of market economy, but the reform is unsatisfactory
從統收統支的財政體制到財政包干制再到分稅制財政體制，財政體制的改革經歷了巨大變化，特別是分稅制的初步推行開啟了符合市場經濟要求的財政體制的完善進程。 -
A moderate separation of the decision - making power is needed so as to meet the demands of the localities. as a necessary component of environmental and institutional construction, the government should take into consideration how to define government function in alleviating poverty under the market economy system and how to reform the fiscal and tax system and the financial transfer payment system. the application range of the poverty - reduction model should also be distinctly defined
此外，作為模式運行的配套環境和制度建設，本文著重提出：要明確市場經濟條件下政府反貧困職能的定位；進一步完善財稅體制和財政間轉移支付制度；要明確界定開發式扶貧模式的適用范圍，按照統籌城鄉經濟社會發展的思路，逐步建立中國農村基本社會保障制度，以提高扶貧整體成效。 -
Such as the strategy of heavy industry priority development, the price scissors of industrial and agricultural products … etc. in addition, the systems of divided management to urban and rural areas, for instance, household register system, public goods provision institution social security system and fiscal and tax system, serve as essential reasons. moreover, property right difference causes the expansion of income gap between urban and moral residents while the path - dependence in the institutional change intensifies the gap
認為改革開放前的重工業優先發展戰略、工農業產品價格「剪刀差」等產業偏向政策是城鄉居民收入差距形成的歷史原因;戶籍制度、公共產品供給體制、社會保障制度、財稅體制、金融體制等城鄉分割管理體制是城鄉居民收入差距擴大的根本原因;城鄉產權制度差異是城鄉居民收入差距擴大的重要原因;制度變遷的路徑依賴強化了我國城鄉居民收入差距。 -
However, with the proceeding of several reforms, our government is facing many urgent demands of expenditure, such as the construction of social security system, the matched money for the reform of tax and fee in countryside, compulsory education expenditure, necessary money supported by government in the development of west region and so on. in the situation that the fiscal income is in shortage, the government can not finance public universities as before, and higher education is listed behind the order of government expenditure
但是，隨著我國各項改革的推進，政府面臨許多迫切的支出需要，如社會保障體系構建、農村稅費改革的政府配套資金、義務教育支出、西部大開發中政府配套資金的支持等，在財政收入並不寬裕的情況下，政府再像原來那樣對所有公立高校提供主要的資金支持已不可能，高等教育在政府資金支出序列中已越來越靠後。 -
Its hardware design was analyzed from the master module, imported equipment modules, exporting equipment modules, data storage module, other components and the problem of the printer ’ s continuous printing from interrupted position was fixed in this course ; followed by, the software design including the operating system and the application software was discussed. the kernel of linux system was transferred to the motherboard of the novel fiscal cash register as its own operating system, in which the compilation of lcd driver and the printer driver was mainly focused on, and the application software was divided into the controlled tax software, the commercial software and power - fail protected disposal software for further discussion ; finally, the systemic reliability, security and electromagnetic compatibility were evaluated
首先硬體部分主要由主控模塊、輸入設備模塊、輸出設備模塊、數據存儲模塊等部分組成，在硬體設計中解決了發票印表機掉電續打的難題;接著對稅控收款機的軟體設計主要從操作系統和應用軟體兩個方面討論:操作系統採用的是linux操作系統，先將linux內核移植到稅控收款機主板上，著重介紹了lcd 、印表機驅動程序編寫;應用軟體分為稅控軟體、商業軟體和掉電處理程序來討論;最後，對本文設計的稅控收款機系統的可靠性、安全性和電磁兼容性等方面進行分析和研究。 -
Firstly, this paper expatiates the theory of fiscal decentralization whose foundation is duty division between governments ; secondly, the paper introduces the actuality of local tax system in our country, analysis the problems in that and the cause of formation ; then, it discusses how to construct standard of the local system from the scale of local tax, the local categories allocation, the local tax power divide and the local levy - country system
地方稅體系存在的主要問題是體系不規范，這主要是由於當時的分稅制改革缺乏科學的、系統的理論指導，使改革具有過度性。在上述理論與現實分析的基礎上，作者用規范分析、實證分析及比較分析的方法，從地方稅規模的確定、地方稅種配置、地方稅權劃分、地方征管體系的建立等方面，探討如何構建我國規范的地方稅體系問題。 -
The final chapter of the thesis puts forward countermeasures to resolve problems the informal subnational tax competition has brought, using the foreign successful experience of tax harmonization for reference and consulting to the necessary conditions fiscal scholars have set to a perfect subnational tax competition, which includes the transformation of government function to set up a administrative system ruling by law accord with market economy ; deepening the reform of tax - divided system to regulate intergovernmental fiscal relationship ; improving the management of taxation planning to make it subordinated to economic tax resource ; creating fundamental conditions beneficial to subnational tax competition and so on
第三部分針對我國政府間稅收競爭存在的問題，借鑒有關國家協調稅收競爭的方法，參照財政學者關于稅收競爭的假設條件，提出了規范我國政府間稅收競爭的相應對策。包括：轉變政府職能，建立市場經濟下的法治政府；深化分稅制改革，規范政府間財政關系；改進稅收計劃管理，使稅收計劃服從經濟稅源；創造規范政府間稅收競爭的基礎條件。 -
With the practice of tax - sharing system, local government is more and more difficulty, and region margin gets bigger, which must be solved by further reform of fiscal system
在財政實踐中，分稅制推行以後縣鄉財政困難的加劇，地區差距的進一步擴大，增強了對我國財政體制進一步改革的要求。 -
Fiscal and tax policy is an important part of public antipoverty policy system
財稅政策是城市反貧困公共政策體系的重要組成部分。 -
We will increase fiscal and tax policy support and set up a sound system of low - rent housing
加大財稅等政策支持，建立健全廉租房制度。 -
The paper also studies the government investments, especially the fiscal and tax policies. taper advances a system of beneficial result on financing and investment for tourism development
論文還研究了旅遊開發政府投融資策略，特別提出了制定有效的財稅政策和積極的財政政策的策略。 -
In the last part, the situation of the application of ec is outlined, and the facts that impeded the development of ec are presented : the imbalance of supply and demand with regard to the infrastructure of network, the lackey of confidence of consumer and firms on ec because of the lackey of credit in economy life, and the difficulties of how to adapt to and protect the new product style of ec by state legal system. we pointed out that, several aspects, such as fiscal tax revenue, law and enactments, the safety of information, admission of market, the perspectives of information, and technolocrats, will persistently impeded the development of ec. in china, the application of ec should be dominated by firms and conducted by government, which should as soon as possible enact the relative law regarding to taxation, electronic paying, digital signature, certification authority, intellectual property on web, etc. the national physical distribution system, the financial monitory system, the system of credit of firms as well as consumers should be completed
在最後一個部分，文章簡述了我國電子商務應用的現狀，用博弈論方法分析了制約我國電子商務應用發展的幾個主要原因:網路基礎設施的供需失衡、經濟生活中的信用意識缺乏導致的消費者和企業對電子商務應用中的普遍的不信任及國家法律制度如何適應和保護電子商務這種新的生產方式等，並指出，財政稅收、法律法規、信息安全、市場準入、信息觀念、技術人才等幾個方面的問題將是長期阻礙電子商務發展的因素，電子商務在我國的應用要走企業為主體、政府引導的路子，政府應盡快制定有關稅收、電子支付、電子簽名、身份認證、網上知識產權等方面的法律法規，建立覆蓋全國的現代化物流配送體系，健全和完善金融監管體系，特別是企業信用體系和消費者信用體系的建設，大力推進企業信息化建設，創造發展環境，完善保障機制，加快人才培養。 -
It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。 -
Through the analysis in orientation of efficiency and equalization of financial capacity in highly centralized model, stratified responsibility model and tax - separating fiscal system, the chapter outlined the completed prospect of local pubic fiscal capacity in china with changing of the centralization and < wp = 8 > decentralization
分析了處于高度集< wp = 6 >權型、包干型、分稅制財政體制下財力分配的效率與公平取向，勾勒出建國以來我國地方政府財政能力隨體制集權與分權變化的概貌圖景。 -
In the near - term, the government can buy time, thanks to its healthy reserves and other assets. it can use that time to reform the tax system, making it less dependent on the property sector in the longer - term. a property dependent fiscal system
短期而言，穩健的財政儲備和政府的優質資產，能夠給予香港有充足的周旋空間，讓政府有較充裕的時間來改革現行的稅制，長遠而言，可以減低對物業相關收益的倚賴。
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