The agricultural tax was rescinded in28 provinces, autonomous regions and municipalities directly under the central government, and the livestock tax was rescinded nationwide. 28个省(区、市)全部免征了农业税,全国取消了牧业税。
The central government's tax rebates and transfer payments to local governments. 中央财政对地方税收返还和转移支付情况。
Judged against the central government tax base one way to measure fiscal effort the difference he made was huge, and no other rich country comes close. 从联邦政府的税基(衡量财政努力的一个指标)来判断,他带来的影响相当之大,没有其它任何一个富国接近这一水平。
The central government has been implementing tax reforms to give provinces and municipalities extra revenue channels, but direct transfer payments will be needed to plug most of the hole for the time being. 为拓宽各省市政府的收入渠道,中央政府一直在实施税制改革,但眼下若想大致堵上这个漏洞,就必须运用直接转移支付。
All additional revenue received by the Central Government from increased income tax receipts will be used as general transfer payments to local governments, mainly in the central and western regions. 中央从所得税增量中多分享的收入,全部用于对地方主要是中西部地区的一般性转移支付。
Therefore, the central authorities implemented rural tax reform to ease the burden of farmers in rural areas. 为此,中央在广大农村推行了旨在减轻农民负担的农村税费改革。
Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system. 中央与地方在税收收入与税收管理权限的划分上,不能适应彻底实行分税制的需要。
The central government needs to find tax alternatives. 中央政府需要采取其他的税收政策。
At the border, Mr alange must first buy an entry permit to get into the state, then queue in his truck at a separate booth to pay a central government tax. 到了边境,阿兰格必须先要购买一份入境许可才能进入该州,接着在一处单独的收费亭,坐在卡车中排队支付一笔中央政府的税费。
On the other hand, metropolitan government could dispose of economic-social problems in central cities by using tax sharing tool, improve investment environment and promote regional economy. 再通过税收分享,解决中心城市的经济社会问题,从而改善整个大都市区的投资环境,促进区域经济的健康发展。
The article try to analyze its reform the central tax law reform process to answer this question. 文章试图从分析其改革的中心&税法改革过程来回答这个问题。
Central and Local Relations under Tax Sharing System 分税制下的中央与地方关系
Using the optimum taxation theory for reference, our tax system reform should take notice of gaming between participators in tax lawmaking procedure, optimizing tax structure, optimizing burden of taxation and harmonizing between central tax and local tax. 借鉴最适课税理论,我国税制改革应注意税收立法程序中参与人之间的博弈,税制结构优化,税收负担的优化,中央税与地方税的协调优化等问题。
To make regional economy develop orderly and healthily, the central tax and the local tax must be divided clearly and properly. 要使区域经济有序、健康发展,中央地方两税划分十分重要。
Construction of Our Central Tax System 从税收职能角度研究我国中央税体系构造
Some issues such as lack of central finance, inperfect tax system and problems in sub-tax system make the western national areas slow in economic development, which influences badly. 中央财力不足、税制不够完善以及分税制体制方面的问题致使西部民族地区的经济发展比较缓慢,产生诸多不利影响。
Discount loan of central government and import goods tax free policy were applied to this project, which make a good policy condition to control cost. 本工程利用中央政府的贴息贷款和国家有关进口设备免税政策,为控制工程造价创造了良好的政策环境。
Governance Mechanism of Central and Local Tax Power in Transitional Period 转型时期中央与地方税权治理机制的国际借鉴研究
When the central government grants tax legislative power to local governments, it should insist on prudent principle according to laws, make specific consideration to different category of taxes, strengthen supervision and introduce supporting measures. 中央在赋予地方税收立法权时要依照法律,坚持稳健性的原则,具体税种具体分析,加强对地方税收立法的监督和指导,并出台相应的配套措施。
Clarifying the Distribution Line between the Central Tax and the Local Tax and Pushing forward the Regional economic Development 清晰中央地方两税分配界限推动区域经济发展
Study on Reforming the Management System of Central Revenue from Tax 中央税收管理体制改革刍议
Since new China has been established, our country tax revenue authority division work center of gravity mainly stresses to the longitudinal division, namely central committee and in place tax revenue authority adjustment, not only the change number of times are many, moreover repeatedly. 新中国成立以来,我国税权划分的工作重心主要偏重于纵向划分,即中央与地方税收权力的调整上,不仅变化次数多,而且反反复复。
Fifth, the central government should design export tax rebate policy which is incorporated into Jiangsu coastal development strategy system to coordinate export of different regions in Jiangsu Province. 第五,为加快苏北地区出口贸易的发展,需要创新出口退税优惠政策并将其纳入江苏沿海发展战略体系。
The first section analyzes the statutory tax rates, basic deduction before central income tax, and the tax rate threshold change patterns of the OECD countries, and compares the relation between statutory tax rate and marginal tax rate and averaged tax rate. 第一节分析了OECD国家法定税率、中央所得税税前基本扣除额、和税率门槛变动规律,对法定税率与边际税率和平均税率关系进行了比较。
Practice has proved that, according to division of central revenues and local tax revenues, help to regulate the central and local governments at all levels of financial distribution channels. 实践证明,按税种划分中央收入和地方收入,有利于规范中央和地方各级政府的财政分配渠道。
Local taxes, as a part of national revenue, reflecting the central and local tax revenue distribution relations. 地方税收作为国家税收的一个组成部分,反映的是中央与地方的税收分配关系。
One of the fiscal decentralization is the implementation of tax-sharing system, under the existing tax system, according to tax division of the central and local ownership and management of tax revenue authority, This will form the central distinction between tax and local taxes. 而财政分权的内容之一,就是实行分税制,在现行税制体系中,按税种划分中央和地方的税收收入归属及管理权限,这便形成了中央税与地方税的分野。
Large central government tax revenue are concentrated in the puppet, while local government have car tax, boat tax and other miscellaneous smaller taxes. 大宗税收均集中于日伪中央政府,只有车捐、船捐等杂小税种归地方政府。
Central agricultural tax and agricultural production subsidies after, farmers 'income increases apparently and their standard of living rises ceaselessly. 中央实行农业税减免和农业生产直补以后,农民的生产收入明显增加,农民的生活需求层次也在不断上升。
In 1994 China adopted the reform of the tax system, mainly to solve the central and local allocation of tax, while local governments on the trans-regional enterprises still lack the revenue-sharing arrangements. 1994年我国实行了分税制的改革,主要解决了中央和地方的税收分配问题,而对地方政府间关于跨区域经营企业的税收分配安排仍然缺乏。