incidence of taxation 中文意思是什麼
incidence of taxation
解釋
賦稅歸宿-
Chapter 2 studies real estate tax. based on the international comparison of real estate taxation, this chapter analyzes its incidence and economical effect, and finally present a corresponding integrating and optimizing design propose according to the system defects of chinese real estate tax
本章在對不動產保有稅制進行國際比較的基礎上,對其稅負歸宿理論和經濟效應進行了分析,最後針對中國不動產保有稅在稅權劃分、稅種設置和稅制要素方面存在的制度缺陷,提出相應的整合與優化設計方案。
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