tax-sharing reform 中文意思是什麼

tax-sharing reform 解釋
分稅制改革
  • tax : n 1 稅,租稅,租款 (on; upon)。2 〈美國〉會費。3 負擔。4 (pl es) 〈英口〉收稅官。vt 1 對…抽稅...
  • sharing : 共同具有
  • reform : vt 1 改革,改良,革新(制度、事業等)。2 矯正(品性等),使悔改;改造;改正(錯誤等)。3 救濟,救...
  1. 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。
  2. In this article, the authors analyze the situation of fiscal equalization after the reform of tax - sharing system in china

    摘要本文對實行分稅制以來,我國財政均等化的現狀和原因進行了實證分析。
  3. 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。
  4. 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。
分享友人