tax-sharing system 中文意思是什麼
tax-sharing system
解釋
分稅制-
There have been several sections during the experiences of the state - owned enterprises " reformation in the past tens of years, such as extending the right of the management, promoting the economic duty regulations, tax changed from benefit, sharing system and so on. some of them did work to some extent during those years. but many state - owned enterprises still could not succeed
十幾年來，對國有企業改革的探索，經歷了擴大企業自主權、推行經濟責任制、利改稅、股份制等階段，積累了一定經驗，也取得了不少成就，但是值得深思的是，許多國有企業並沒有因此而步入良性發展的軌道。 -
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。 -
This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1
本文詳細的介紹了我國資源稅制度從無到有的發展過程，現行資源稅制度的主要內容；國外資源稅的主要類型：產出型資源稅、利潤型資源稅和財產型資源稅，以及國際上常用的資源稅課征方式：固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益；運用大量篇幅分析了我國現行資源稅設計中存在的問題： 1 -
The tax - sharing system of 1994 is the beginning of normalization of intergovernmental fiscal relation, but this system under the provincial level hasn ’ t been built until now
在這樣的多級財政體制下，如何處理多級政府間的財政關系就成為研究財政體制相關理論的核心問題。 -
The federal government takes the advantage status among the intergovernmental financial relationship by the tax sharing system and financial balance system, at the same time the state and local governments have been keeping the independent status
專享稅與共享稅並存並以共享稅為主體的分稅制以及橫向、縱向相結合的財政平衡體系，使聯邦政府在政府間財政關系中據有優勢，同時保障了州政府和地方政府的獨立地位。 -
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。 -
As a normative financing way, local government bond has gone through long - term ' s practical examination in those countries that have relatively perfect tax - sharing system
地方公債，作為一種規范的融資方式，在分稅制較為完善的國家經過了長期的實踐檢驗。 -
As a normative financing way, local government bond has gone through long - term ’ s practical examination in those countries that have relatively perfect tax - sharing system
可見，地方發行公債是規范的分稅制下地方政府籌措資金的常見做法。目前，我國尚不允許地方政府發行公債。 -
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。 -
At present, the local governments have not the warrant of issuing local bonds in china. after reforming of the tax - sharing system, the governments have basically compartmentalized income and expenses
因此，我國有必要發行地方公債，同時，也具備了發行地方公債的條件，發行地方公債在實踐上具有可行性。 -
The new way is to impose the regular land value increment tax, with the core of sharing the revenue of land value increment on the step of land preserving, so as to ensure the state obtaining the revenue of land value increment in the general meaning. as for the infrastructure invested by the government, we should learn a lesson from the sharing system of the other countries, adopt the principle of " whose income who bears ", " the larger proportion, the more responsibilities, " bear the funds of public facilities reasonably
本文在理論的層面上建立城市土地增值收益測算模型，借鑒國外城市土地增值收益分配的成功經驗，提出我國城市土地增值收益分配的改進思路：在土地保有環節徵收以分享土地增值收益為核心的「定期土地增值稅」 ，以確保國家獲得更一般意義上的土地增值收益；在政府投資的基礎設施上，應借鑒國外收益者負擔制度，對于政府投資部分採取誰收益誰負擔，收益多少負擔多少的原則，以達到共同合理負擔公共設施款項的目的。 -
The logic of the paper is : with dual action from revenue and expenditure, local finance undertook high and unsustainable expenditure assignments which had been stand out after the tax sharing system ( tss )
本文的論證邏輯是：在收入和支出兩個環節的雙重作用下，基層財政承擔著大於財權的事權，由分權向集權轉變的標志性改革? ?分稅制實施后，矛盾表現的就更為突出。 -
The first is to establish the system of valuation of business enterprise income tax ; the second is to establish the system of business enterprise income tax sharing informations with other branches ; the third is to establish the system of supervising and controlling key tax source ; the fourth is to establish the system of reporting the important periodically
根據我國的實際情況，借鑒國外的先進經驗，提出目前加強企業所得稅稅源監控的制度選擇模式。一是建立企業所得稅納稅評估體系;二是建立企業所得稅稅源監控的信息共享制度;三是建立重點稅源監控制度;四是建立重大事項定期匯報制度。 -
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。
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