Optimal tax burden and tax structure adjustment with sustained economic growth 持续经济增长目标下的最优税负和税收结构调整
Shifting the burden of tax from labour to land would actually hold down the price of housing and commercial space, because rental value that is taxed would not be recycled into new mortgages. 把税收负担从劳动力转向土地,实际上将会降低住宅和商业空间价格,因为;征税之后的租税,不会再次循环进入新的按揭贷款。
What determines how the burden of a tax is divided between buyers and sellers? Why? 什么决定了税负在卖者和买者之间的分摊比例?
In order to abate the burden of tax, the tax revenue planning thus has engendered through utilizing. 为了减轻税负,税收筹划便应运而生。
Main contents: the course introduces foreign taxes and their imposition methods, foreign tax structure, foreign tax burden, foreign tax preferences, foreign tax jurisdiction and foreign tax administration system. 主要内容:包括外国开征的税种及其征收方法,外国的税收结构,外国的税收负担外国的税收优惠,外国的税收管辖权,外国的税收管理制度。
The Research on the Tax Burden and Tax Policy of Power Industry in China 中国电力行业税收负担及税收政策研究
The Ramsey rule stipulates that to minimize excess burden, tax rates should be set so that the proportional reduction in the quantity demanded of each good is the same. Ramsey法则指出,为使超额负担最小化,税率的制定应当使各种商品的需求量减少的比例相同。
On Insurance Tax Burden and Tax Techniques 我国保险税赋和课征方法质疑
Through scientific and reasonable tax plan, we enjoy the preference from tax policy for educational estate so as to alleviate the burden of tax revenue of enterprise, and raise the economic benefits of education and training. 通过科学合理的税务筹划,享受税收政策对教育产业的优惠,以期减轻企业的税收负担,提高教育培训的经济效益。
An Economic Analysis to Peasant's Burden beyond Tax 农民税外负担的经济学分析
The Burden of tax and fee is a very important problem in rural economic development. 税费负担问题是农村经济发展中一个重要问题。
Lightening the Burden of Tax to Enhance Capital Abundant Ratio of Banking Industry in China 减轻银行业税负提高银行业资本充足率
But the problems of unfair tax burden and incomplete tax policy, of which existed in the current financial industry tax system, have given big resistance to the normal development of the finance industry. 但在目前的金融行业税制中存在着税负不公平、税收政策不完善等问题,妨碍了金融行业的健康发展。
Seen from our practical situation, private capital has strong will to enter into market and to be the principal part of venture capital, but the burden of tax is too heavy. 从当前的现实情况来看,民间资本有参与市场、参与风险投资的强烈愿望,但不堪税负之苦。
The key points of the personal income tax system reform are the design of the tax rate structure and the definition of the synthetical income items, which are directly related to the burden of tax payers and the fairness of tax system. 个人所得税制改革的重点应是税率结构的设计与综合所得项目的界定,这直接关系到纳税人负担的轻重与税制是否公平。
The three patterns of individual income tax have different effect on taxpayers 'revenue burden, on tax administration efficiency, and on revenue quantity. 个人所得税的三种课税模式对纳税人税收负担、税务机关征管效率、税收收入的多少有不同程度的影响。
Therefore, there is a need to analyze tax burden under differentiated tax rate under three market conditions, namely perfect competition, monopoly and oligopoly. 为此,有必要对在完全竞争、垄断和寡头三种市场情形时,有差异税率条件下的税收归宿问题进行研究。
The burden of tax represents one of the key aspects in measures of tax revenue. 税收负担是税收法律运行机制的核心内容之一,税负的轻重在于价格需求弹性的大小。
The burden of tax and fees differ a lot, but it lies on the local government's behaviors; 税费负担方面差别很大主要看地方政府的作为;
Fair tax revenue is one of the most important matters in tax theory and practice. The purpose of fair tax revenue is that the burden of tax revenue must be fair. 税收公平是税收理论与实践中的一个十分重要的问题,税收公平的宗旨是税收负担必须公平。
As a factor of tax burden, tax rate have great effect on FDI. 税率作为影响FDI税收负担的一个因素,对FDI流向有着重要的影响。
First, we analyzed the general principle of the tax system design. The next in order, we make a further research on the tax system mode, tax special treatment, tax burden and the tax collection and management. 首先,分析了税制设计的一般原则,其次,重点对税制模式、税收优惠、税收负担、税收征管等原则进行了深入分析。
Chapter ⅲ focus on situation, studying the management features of Chinese tobacco industry from its development. On this basis, The tax burden, tax structure and the influence of different types of taxes on tobacco industry are analyzed. 第三章为现状分析,从中国烟草行业的管理体制变革情况和现状特点入手,重点对中国烟草行业工商业的税收负担、税种结构以及不同税种的影响力进行了分析。
With the adjustment of tax policy and the revenue improvement, the companies of the distilled spirit industry are facing a larger burden of tax. 面临着税收政策的调整和税收征管的不断完善,白酒生产企业的税负压力加大。
At the same time also because of the unfair actual tax burden among tax avoidance and legitimate payment, thereby violating the tax laws of justice in real term. 同时还由于避税人和合法纳税人之间的实际税负不公平,侵害了税法实质正义。
On the basis of Tax Optimization, the article proposes some suggestions to perfect the law from aspects of equality of legislation, moderate burden of tax, substantial taxation, complying with the principle of imposition relevant to capacity. 本文拟以量能课税原则为指导,在税制优化的基础上,从立法平等、税负适中和实质课税等角度对新税法进行审视,并提出完善的建议。
Application of macro tax burden, tax rate and tax contribution index analysis, reach Hebei province effectively increase revenue, improve the quality of economic operation is focused on developing the two or three industry. 运用宏观税负、税收负担率和税收贡献率指标分析,得出河北省有效增加税收收入,提高经济运行质量重点在于大力发展二三产业。
While multinational companies make full use of transfer pricing manipulation to minimize their tax burden ( tax avoidance); the host country government, on the other hand, formulates transfer pricing policies to control the situation and enhance its tax revenue ( anti-tax avoidance). 一方面,跨国公司最大限度地操纵转让定价使得税负最小化,即规避税收;另一方面,东道国政府为了保护其税收收入,不断制定转让定价政策进行反避税。
Through the analysis, this paper suggests the necessity of the policy from five aspects: economic development situation, individually-owned business tax burden, tax cost, fiscal policy and consumption. 为此,文章围绕经济发展状况、个体税收负担、税收成本、财政收支状况和居民消费等五个大的影响因素体系,从五个方面分析政策实施的必要性。
As the focus of the means of economic regulation, tax burden reflects the tax policy and closely relates to economic growth, social stability and distribution Pattern of social benefits. Therefore, tax burden problem becomes the most sensitive one of the national economy problems. 税收负担具体体现着国家的税收政策,与国家的经济增长和社会稳定密切相关,直接关系到社会利益的分配格局,因此,税收负担问题历来是关系到国计民生的最尖锐和最敏感的问题之一。