congenially 中文意思是什麼
congenially
解釋
心性相投地-
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。
分享友人