稅收分成體制 的英文怎麼說

中文拼音 [shuìshōufēnchéngtǐzhì]
稅收分成體制 英文
the tax-sharing system
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 分 : 分Ⅰ名詞1. （成分） component 2. （職責和權利的限度） what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] （料想） judge
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 體 : 體構詞成分。
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 稅收 : tax revenue稅收參考價格 tax reference price; 稅收分享 tax sharing; 稅收負擔 tax burden; 稅收管理 ...
  1. Tax basic principles are legal cardinal norms that decide tax distributive law and the state will, and adjust tax relations. they play a commanding role in each tax legal system and all the standards. they also integrate the standards

    稅法基本原則是決定稅收分配規律和國家意志，調整稅收關系的法律根本準則，它對各項稅法制度和全部稅法規范起統率作用，使眾多的稅法規范成為一個有機的整體。
  2. Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements. after investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax. the conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two - main - body one, in which turnover tax and income tax can function congenially and complementally

    在分析成因、指出弊端和改革必要性后，本文通過對稅制演變的規律總結和發達國家所得稅上升為主體稅種的過程考察，提出優化我國稅種收入結構的方向是建立雙主體稅種結構，總體思路是在穩定流轉稅收入的情況下，增加所得稅的規模及在稅收收入中的比重，以動態的方式改善商品流轉稅和所得稅的相對比例，改變我國稅種收入結構失衡、稅制功能扭曲的現狀，構建一個流轉稅和所得稅結構協調、功能互補的雙主體稅種結構。
  3. The paper analyzes comparatively interior transaction cost of integrated model with analysis structure of r. h. coase and market transaction cost of market model according to bargain proceeding ; analyzing economy of scales for electricity industry on the terms of its definition coming up with an improved " survival of the fittest " method to find optimum economic scale and explaining " separation of power plant from electric network " with the view of vertical economy ; studying selection and realization for valid competition of electricity industry with theory of contestable market, while setting up a oligarch monopoly competition model for the electricity market based on tax control of government with the thought of dynamic game theory of

    應用科斯的交易成本分析框架對一體化管理模式下的內部交易成本進行分析，按照契約過程對市場化模式下的市場交易成本進行分析，並作了相應比較；按照規模經濟的定義對電力產業的規模經濟性進行了分析，提出改進的"適者生存法"來確定電力產業的最優經濟規模，並運用縱向經濟的觀點解釋"廠網分開" ；應用可競爭性理論研究了電力產業的有效競爭方式的選擇和實現，同時借鑒stackelberg模型的動態博弈思想，構建了基於政府稅收調控的電力市場寡頭壟斷競爭模型，通過對模型的分析說明了市場結構的演化和政府管制的必要性。
  4. 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。
  5. For example, the regulation of personal income tax and the consumption tax is so weak ; personal estate tax system is not perfect ; security tax has n ' t been levied and the taxation policy is not reasonable etc. it is thus obvious that we must solve the problems of existing tax system to improve the regulation on income distribution

    例如個人所得稅的調控功能微弱、社會保險稅遲遲未開征、個人財產稅體系不健全、消費稅作用甚微、現行稅收政策不合理等等。可見。改進現行稅收制度中的不適應部分，優化稅收對個人收入分配的調控在今天的中國有著重要而現實的意義，應當成為下一步稅收工作的重點。
  6. This study thoroughly analyzes the farmers " over - burden and the reason of gradual cryptic and complicated at all points, such as macroinstitution system background, the disadvantage of traditional distribution system, the externality of farmers " burden, the cost of farmers " cooperation and objection, the substitutive mechanism of agricultural tax and the collection cost of burden above tax

    本研究從宏觀制度背景、傳統分配體制積弊、農民負擔的外部性、農民合作及反對成本、農業稅收替代機制、稅外負擔的徵收成本等方面對農民負擔過重並日漸隱性化、復雜化的原因進行了深入剖析。
  7. The authors analyze feasibility to introduce environmental tax system in china in the context of economic transition and globalization of economy, and further discuss the advantages of environmental tax compared with command - control policy, pollution charges system, and emission trading. the authors conclude that the institutional arrangements and social economic conditions in china can not support the implementation of emission trading, the environmental policy should consider transform gradually from co - existence of charges and tax to mainly depends on environmental tax

    從制度分析的角度剖析了環境稅收制度相比于命令控制型政策排污收費制度和排污許可證制度的優勢，從而從理論與實踐兩方面探討了在中國進行環境政策創新，開征環境稅收的重要意義，認為在短期內，排污權交易政策的制度條件尚不成熟，環境政策體系應該採取稅費並存逐步過渡到以環境稅收為主的方式。
  8. Therefore, the purpose of this paper is that, supporting vulnerable groups should be a long, stable and lasting course. as to the government, it need to make a policy system which supports the vulnerable groups constantly and legally. the government should use such policy as finance, tax, transfer payments, and so on, in order that the vulnerable groups could break away from the vulnerable state as soon as possible, so as to clears the obstacle of our magnificent goal

    因此，本文認為，扶持弱勢群體應當是一個長期的、穩定的、持續的過程，非朝夕之間就能夠完成的，就政府而言，需要制定並不斷完善扶持弱勢群體的政策體系並使之制度化、法律化，長期穩定下來，充分運用包括財政、稅收、轉移支付以及補貼等多種政策手段，為扶持弱勢群體早日擺脫弱勢狀態發揮應盡的職責，從而為順利實現全面建設小康社會的宏偉目標掃清障礙。
  9. With the implementation of tax dividing fiscal managing system, fiscal transferring payment conforming with it came into use formally in 5 main forms : system compensation, special subsidy, tax return, transitional period fiscal transferring payment, year - end settlement subsidy

    而隨著分稅制財政管理體制的實施，與分稅制相適應的財政轉移支付制度在也正式出現，先後形成了體制補助（或上解） 、專項補助、稅收返還、過渡期財政轉移支付、年終結算補助等五種主要形式。
  10. 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。
  11. The dissertation analyzes determinants of financial structure of listed agribusinesses in china by using the empirical methodology, and provides the empirical evidences of theories of financial structure and traits of chinese listed agribusinesses. the influence of the micro - factors and macro - circumstance is tested. in addition it shows reasons from tax, bankruptcy risk, agency cost and asymmetric information perspectives

    全文從微觀因素和宏觀環境兩個層面展開，分析了盈利性、經營風險、資產實質性、規模、稅收制度、股權結構、金融體系等因素對融資結構的影響，並從稅收、破產風險、代理成本和不對稱信息的角度分析了產生的原因。
  12. Except for the introductory remark and the conclusion, the paper contains seven sections, mainly involving the following contents and viewpoints : the establishment of the relative offical position, the enactment and restriction of commercial right, the regulation of the relative marketing administration, the issuance of the currency, the revenue law, the salt and tea law, the foreign trade law and the comerical custom law etc. the paper analyses the matters that how the government of ming exerted appropriately the national functions and taked full advantage of legal instruments to regulate the commercial activities

    除導論和結論以外，本文有七章組成，主要內容有：有關官職的設置、商事權利的設定及其限制、有關市場管理的規定、錢幣的發行、稅收法、鹽茶法、對外貿易法、商事習慣法等等。具體地分析明朝政府如何因時制宜，行使國家的職能，充分利用行政、經濟等法律手段調節商事活動，正確評價國家制定法與民間習慣法之間的相互作用，指出明代商事法制所存在的種種弊病。
  13. This academic paper consists of four chapters, including conceptual framework, empirical evidence, and conclusion and policy suggestion on the whole. chapter 1 investigates the effects of tax on the equilibrium output in traditional income - expenditure model, which shows the inner relationship of tax and economic growth. in the latter part, it studies the impact of taxation on economic growth on the side of deadweight costs and the efficiency of taxation

    本論文的研究目的：其一是將稅收與經濟增長的基本關系理論化，包括總需求理論中的is ? lm模型，以及稅收的效率成本；其二是對我國稅收與經濟增長進行經驗分析，重點是研究我國稅收收入總量與經濟增長關系，宏觀稅負與經濟增長關系，我國稅收流失問題分析；其三是對促進我國稅制優化提出一些具體的政策選擇。
  14. Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs

    公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。
  15. To idiographic institution, the main causes of the debts forming are as follow : the finance rights and affair rights are digit in the process of the finance and tax system, the finance rights are up collecting, and the affairs rights are down moving, the finance gap formed in the process of the finance and tax system, the comparative economic shrink in the anaphase country reform, the finance ingathering became fewer : the political and the administration system reform is disjoint to the economic system reform, the village and town government financial action is lost echo obligation, the expenditure break through the budget, and so on, otherwise, the country financial system reform is lag, the invests are becoming bad for the country government intervention to economic field, the country government action is short of efficient criterion, cut down the centre transferring geld to the farmers and delay to carry out the legal payment ; the effective supervision to the loan is short of about national to the non - financial machine, and so on, so the debts form at last

    但從根本講，還是制度的原因，是國家通過制度的安排來對利益進行重新分配，導致鄉鎮政府財政收入短缺，產生債務需求，最終形成債務。從具體的制度上看，主要有:財稅體制改革中的財權與事權的錯位，財權向上集中、事權不斷下移;農村稅費改革產生財政缺口;農村改革後期出現的經濟相對萎縮，財政收入減少;政治制度和行政管理制度改革與經濟改革脫節，鄉鎮政府財政行為失去應有的約束，導致開支突破預算等等，產生債務需求。另外，農村金融體制改革的滯后;鄉鎮政府對經濟領域的高度介入，出現經濟投資虧損;政府行為缺乏有效規范，截留老百姓的轉移支付款項、拖延履行法定支付義務;國家對非金融機構借貸行為缺乏有效監管等等，產生債務供給。
  16. Finally, it came up with a focus ? he counterplan hold by the government and the enterprise to the it ( especially computer ) : the government should seize the advantaged moment at present, make correct strategies of development, enforce macroscopic leading and controlling, consolidate government support, take a further step in settling and satisfying the strategies, ensure the important point of the development, give a government inclination, and make favorable terms in investment, credit, tax, technology importing, foreign capital utilization, etc ; the enterprise should produce a better investment environment for human resource, learn and use the rule in a flexible way, adjust the structure of property, set an innovation system of enterprise technology, enforce the development of its information management, try to strengthen the international competing power of the enterprise

    最後，重點提出了我國it產業（主要是計算機行業）在政府方面和企業方面的對策：一、政府方面要把握當前的有利時機，制定正確的發展戰略；加強宏觀調控；加大政府扶持；進一步制定和完善it產業的發展戰略；確定發展重點，給予政策傾斜；在投資、信貸、稅收、引進技術、利用外資等方面給予優惠。二、企業方面要優化人力資源投資環境；學活游戲規則；調整產業結構；創建企業技術創新體系；加強企業信息化管理建設；努力增強企業國際競爭力。同時，筆者一方面通過國內幾個大型企業的成功個案，介紹了it企業現行的幾種做法；另一方面還借鑒了國外幾個it產業發達國家的發展經驗，從總體規劃和企業內部兩個部分提出了我國it產業今後的發展戰略。
  17. Part three : analyzing the obstacles of developing the housing mortgage securitization in our country now, including the our country housing mortgage scale is not enough big, insurance and guarantee mechanism is not sound and personal reputation mechanism is not perfect, the marketization of interest rate system is not completed, the development of institution investor is still not mature and the development of intermediate institution is not perfect, the system of law is not sound, the related accounting system and tax revenue system is lack and blank etc. part four : passing the analysis of the second and third part put forward the whole idea and concrete strategies in our country to develop the housing mortgage securitization

    第二部分：首先對全球住房抵押貸款證券化的發展狀況進行了簡要的介紹與分析，然後選擇對我國有借鑒意義的美國、加拿大和香港等典型國家和地區的住房抵押貸款證券化實踐進行了詳細的比較分析，並從中得出：住房抵押貸款證券化是住房抵押貸款一級市場巨大發展的必然結果：政府的支持非常重要；住房抵押貸款證券化的發展需要一定的基礎條件以及需要因地制宜等一些關鍵性的啟示。第三部分：分析了我國當前實施住房抵押貸款證券化所面臨的一些具體障礙，其中包括有我國住房抵押貸款規模不夠大、保險與擔保機制不健全、個人信用體系不完善、利率體系非市場化、機構投資者的發展還不成熟、中介服務機構發展不完善、法律法規制度不健全以及相關會計制度和稅收制度的欠缺和空白等一系列的問題。
  18. Part ii firstly introduces the actuality of ecological environment in our country, such as scarcity of natural resources, severity of environmental pollution etc. secondly, it summarizes the existing problems with relation to the ecological protection policy in force in our country : policy means mainly is fee charging, to this end which has a lot of insufficiency ; a perfect ecological taxation system is not established yet as well as behindhand taxation measures

    進而認真分析了我國目前的生態環境現狀及其成因，突出了保護生態環境的稅收手段滯后這一主要問題。同時提出了構建我國生態稅收體系的建議:借鑒國際經驗，開征獨立的生態稅種，改革和完善現行相關稅制及配套措施，促進我國經濟的發展。
  19. After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. from a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is " laying stress on flowing instead of making light of tenure "

    通過對解放后不動產稅制的歷史沿革及形成的背景的分析，明確我國不動產稅收制度發展、變化的過程，以及我國現行不動產稅收體系的歷史淵源；從大量涉及到不動產稅收的法律、法規入手，研究了我國在不動產市場運行各個環節對不動產課征的主要稅種和相關稅種，並理清了它們的主要規定；通過案例分析和調查研究對不動產市場的稅收負擔情況和稅制結構情況進行實證分析，得出了稅費混雜，市場負擔過重以及稅制結構「重流輕存」的結論；通過對不動產各項稅種的詳盡考察，得出了我國不動產稅制體系中存在的主要問題；通過分析各國（地區）不動產稅收體系的構成，以及在取得、保有、轉移三個環節上的稅制關系，提出了我國不動產稅制體系可以借鑒的經驗和啟示；通過借鑒各國（地區）不動產稅收體系構建的經驗，結合我國的實際情況，找到了實現改革我國不動產稅制目標的途徑，構建、完善我國在新時期的不動產稅收體系，並且在此基礎上提出征收以不動產佔有稅為主體的財產稅的觀點。
  20. Because of that, we need to study the cost of taxation under asymmetric information conditions, it is not merely help us analyze the current situation and problems of taxation cost in our country, meet the desirability of economic development, abundant theoretical system of tax revenue of our country, perfect our country ' s tax system and tax policy, improve the efficiency of tax collection and management, make taxpayers to pay taxes in accordance with the law and legal system, complete the taxation framework of our country ; but also help us pursue the effective way to reduce and optimize taxation cost

    絕對的理想模型並不存在。因此，研究不對稱信息條件下的征納博弈和稅收成本，將具有一定的現實意義，不僅有利於分析我國稅收成本的現狀及存在的問題，適應我國經濟發展的客觀需要，豐富我國稅收理論體系，健全和完善我國稅收制度及稅收政策，提高稅收征管效率，培養納稅人依法納稅的意識和完善我國稅收法制環境;而且有利於探尋控制和降低稅收成本的有效途徑。
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