稅種 的英文怎麼說
中文拼音 [shuìzhǒng]
稅種
英文
categories of taxes; items of taxation; tax categories-
Through, there are so many differences, they should all be called local government or grass roots level government. and because they usually provide the similar public services to their habitant, some experience of foreign local government in construction of their system of tax distribution will surely benefit us
認為縣鄉收入體制應當選擇適度集權模式，通過加強地方稅建設，使縣鄉基層政府主要稅種收入占其支出的50以上，並通過稅收共享、規范轉移支付制度等措施，滿足縣鄉政府公共支出需求，而其核心在於縣鄉主體稅種體系建設。There are also securities heritance taxation and securities bequeathal taxation in relation with the china securities taxation. but in the one hand, these two do n ' t levy in our country and other developed countries do n ' t levy normally. on the other hand, these two take a little effect for the development of the securities market, therefore, thesis does n ' t research these
與證券稅收有關的同時還有證券遺產稅、證券贈與稅等，但一方面由於這兩個稅種我國並未正式開征，而且在其他發達國家也不是普遍徵收的稅；另一方面，這兩種稅對于證券市場的發展並沒有太大的影響，因此本文未對其加以探討。Secondly, as the buyer of insurance products, most of them have no enough insurance to avoid the risk in their whole life. they need more insurance, but there is no suitable incent to encourage them to buy insurance. therefore, some tax advance can be the great incent for people affording and buying new insurance product
這一部分介紹了我國保險稅制的主要稅種和保險稅制發展的歷史進程，不同歷史階段我國保險稅制帶有鮮明的時代特點:改革開放之前我國保險稅制的設計反應了當時的社會狀況，符合當時的社會需求。The categories of taxes that needs pay is too much. country duty, land tax has
需要繳納的稅種太多了.國稅，地稅都有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 optimization of the tax system structure consists of three parts : the optimization of the tax category structure, tax rate and tax collection and administration
稅制結構優化是一個包括稅種結構優化、稅率結構優化和征管構成優化等內容的綜合概念。This paper tries to have some innovations in the following aspects : ( 1 ) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system ; ( 2 ) it ' s innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ; ( 3 ) the main function of turnover and income tax should be separated according to their characters ; ( 4 ) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt ; ( 5 ) the essential function of tax is to raise revenue, but its fair - promoting effect is much more obvious in disbursing than in collecting
本文力求在以下幾個方面有所創新： （ 1 ）認為我國稅種收入過度依賴流轉稅的主要原因是制度創新力度不夠； （ 2 ）認為制度創新是推動發達國家所得稅從弱到強的主要原因，提出我國稅種結構優化需要在制度上大膽創新； （ 3 ）提出根據各個稅種的特性，流轉稅和所得稅的主要功能應有所分工； （ 4 ）流轉稅和所得稅的改革應雙管齊下，以漸進的方式改革流轉稅，以突變的方式改革所得稅，分工協作，優勢互補； （ 5 ）提出稅收的主要功能是籌集收入，稅收在徵收環節在促進結果公平方面效果甚微，稅收在支出環節更能有效促進結果公平。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。The e - commerce is based on internet network and pushing the economic globalization corresponding by the continuous development of computer, network and communication technique. the e - commerce influence on the tax theory and tax system that established on the traditional business deeply, involving vat, business tax, income tax for both enterprise and individual, tariff, stamp tax, etc because of the dummy, digital and confusable characteristic contrasting to the traditional business. and it also contributes to our economy development and tax base enlargement
電子商務會給商家帶來巨大的發展機遇和豐厚利潤，但電子商務不同於傳統的貿易方式，由於其的虛擬化、數字化、隱匿化等特點，對建立在傳統的生產、貿易方式基礎之上的現行稅收理論、稅收制度和稅收征管影響廣泛，涉及到增值稅、營業稅、關稅、所得稅、印花稅等多個稅種，給我國稅收提出新的而且相當嚴峻的挑戰，同時也為我國促進經濟發展，擴大稅收來源提供新的機遇。Corporation income tax which is a kind of tax imposed on production, management and other incomes and it is complex in calculation and has wide influence. therefore, as an economic organization pursuing profits, enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means
企業所得稅是以生產、經營和其他所得為課稅對象所徵收的稅種，具有計算復雜、內容廣泛等特點，作為企業繳納的最重要稅種之一，對企業的利潤有著舉足輕重的影響。A whether it has assessed if the disparity in income is one of the causes for the existing narrow tax base ; if so, whether it will consider adopting measures to alleviate the disparity in income, instead of adding more types of taxes, in order to broaden the tax base
一有沒有評估收入不均是不是現時稅基狹窄的原因之一若然，會不會考慮透過採取可改善收入不均的措施來擴闊稅基，而不是增加稅種At the end of this chapter, other issues are involved in, such as the different tax intersperses among different steps of automobile production and sale, the principle of taxation, and the relationship among the automobile production, sale and consumption
最後分析了在汽車產銷環節稅種的分佈、征稅原理及稅收與汽車生產、交換（銷售） 、消費的關系。第二章從稅種的角度分析了我國現階段汽車行業存在的稅收問題。Saying specifically, about taxation kinds, the thesis discusses the planning ways of value added ta business tax and income tax ; with regard to tax planning of the operating process, the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity. finally, the thesis discusses that enterprises of electric power make use of preferential policies to plan paying taxes concerning investment areas investment industry and financial results
具體地來說，從稅種上，主要論述了增值稅、營業稅和所得稅的納稅籌劃；關于營運過程中的納稅籌劃，本文主要對「電」的產生到消費過程中涉及的電建企業、發電企業、售電企業和輸配電企業的納稅籌劃進行了研究；本文最後從投資地區、投資行業和財務成果三個方面論述了電力企業利用優惠政策進行納稅籌劃。Hong kong s existing tax base is very narrow by international standards, relying on only a limited range of taxes and non - tax income to support our public expenditure
以國際標準來說，香港現有的稅基非常狹窄，只依賴有限的稅種及非稅項收入來應付公共開支。Category of tax business tax, value added tax vat, consumption tax, turnover tax, tariff
稅種營業稅所得稅增值稅消費稅流轉稅關稅To refuse to declare when notified to do so by the taxing authorities, or declare falsely. considering the fact that in practice most conducts of crime of evading taxes take the account book as an object, the author adopts a special method of classifying taxes which, according to their different objects of taxation, divides the existing taxes into five groups : circulation tax, income tax, property tax, resource tax, conduct tax
鑒于實踐中偷稅犯罪大多是在帳上做手腳，以瞞天過海，偷逃稅款，本部分採用了按征稅對象不同將我國現行各稅分為流轉稅、收益稅、財產稅、資源稅、行為稅五大稅種的劃分方法，並按稅種不同、分述偷稅犯罪在偷逃不同稅種時使用的常見帳務處理手段。Should still count the categories of taxes of other
還是應該算作其它的稅種Perfecting present tax system, dividing tax varieties rationally
完善現行稅制合理劃分稅種The impact on traditional taxable items ; 4
對傳統稅種的沖擊4Howmany types are taxes divided into
稅收可分為多少稅種？分享友人