commodity tax
英 [kəˈmɒdəti tæks]
美 [kəˈmɑːdəti tæks]
货物税，商品税
双语例句
- As a wonderful commodity to tax, tobacco means billions of dollars to governments.
如同一个好商品要上税，烟草就意味着给政府上百万的钱。 - If the goods referred to in the preceding paragraph are subject to commodity tax or tobacco and alcohol tax, the sales amount shall include the amount of commodity tax or tobacco and alcohol tax.
前项货物如系应征货物税或烟酒税之货物，其销售额应加计货物税额或烟酒税额在内。 - We are in charge of nm usiness t-ax, commodity tax, tobacco and alcohol tax.
我们负责营业税、货物税及菸酒税等业务。 - Theoretically the most efficient commodity tax is neutral tax whose excessive burden is zero, but this is only an ideal condition which does not exist in reality.
理论上最有效率的商品税是超额负担为零的中性税收，然现实中并非如此。 - For export of products or services by a park enterprise, the business tax rate is zero and commodity tax shall be exempted therefore.
园区事业以产品或劳务外销者，其营业税税率为零，并免征货物税。 - Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden.
效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。 - Evolution and Latest Development of Optimal Commodity Tax Theories in Western Countries
西方最优商品税理论研究的历史演变和最新进展 - Commodity tax consists of inner commodity tax and import-and-export commodity tax, both of which can put importance on the production and consumption.
商品税分为国内商品税与进出口商品税，二者涉及一国的生产和消费的不同环节。 - However, the import duties, commodity tax, and business tax shall be collected for those transported to duty-levying areas within five years from the importation.
但于输入后五年内输往课税区者，应依进口货品之规定，课征进口税捐、货物税及营业税。 - The import duties, commodity tax, and business tax shall be exempted for raw materials, supplies, fuels, goods-in-process, samples, and finished goods for trading purposes imported from abroad by park enterprises.
园区事业自国外输入原料、物料、燃料、半制品、样品及供贸易用之成品免征进口税捐、货物税及营业税。 - In the case that the goods prescribed in the preceding paragraph are re-transported to duty-levying areas, the import duties, commodity tax, and business tax shall be collected, in accordance with the regulations on imported goods.
前项货品再行输往课税区时，应依进口货品之规定，课征进口税捐、货物税及营业税。 - Tobacco is a wonderful commodity to tax.
烟草是税收丰盈的商品。 - Remedy the tax revenues and raise resource distribution efficiency through levying the commodity tax ( such as the value-added tax), give play to the comprehensive regulating action to the economic growth and employment of tax system structure.
通过开征商品税（如增值税）来弥补税收收入和提高资源配置效率，发挥税制结构对经济增长和就业的综合调节作用。 - Commodity Tax of Financial Service Industry: Tax Burden Equilibrium and Tax System Reform
金融业流转税：税负均衡及税制改革 - Commodity Tax Analysis in International Investment
国际投资的商品税分析 - While income tax and property tax restrain people from savings, commodity tax increases national savings tendency relatively.
所得税和财产税抑制储蓄，商品税则有可能相对提高国民储蓄倾向。 - Both advalorem taxes and specific duty are regular means of the levy of commodity tax.
从价税与从量税是在商品税征收过程中经常采用的两种征收方法。 - Commodity tax, one of three kinds of taxes, is bond to influence the international investment activities as the world economies become opener and the transnational movement of capital become more active than before.
在开放的世界经济中，资本的跨国流动日益活跃，商品税作为现代三大税类之一，必然会对国际投资产生相应的影响。 - Optimal Tax Theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax, the theory of optimal commodity tax and the theory of optimal income tax.
最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。 - An Empirical Analysis of the Partial Equilibrium of Commodity Tax Burden
商品税税负归宿局部均衡实证分析 - Commodity Tax Expropriation and Legal Control during Ming Dynasty
论明代商税征收及其法律控制 - In the control of commodity tax, besides Da Ming Law, Da Gao, announcement, imperial decree and laws and regulations make different effect at the different stage.
对商税征收的法律控制，除《大明律》有关条目之外，大诰、榜文、诏令、律例等在不同的阶段发挥不同的效用。 - Its main categories of taxes are personal income tax, cooplation income tax, commodity tax, sales tax, real estate tax, tariff, particular commodity tax.
主要税种有个人所得税、公司所得税、货劳税、销售税、房地产税、关税和特种商品税。 - An Analysis of the Fluctuation of Commodity Tax and the Causes during the Northern Song Dynasty
北宋时期商税波动及其原因分析 - Chapter IV examines the international harmonization in the field of commodity tax, including tariff and internal commodity tax.
第4章探讨商品税的国际协调问题，包括关税和国内商品税的协调。提出关税政策协调的理论依据及其现实制约因素。 - On the Adoption of Advalorem Taxes and Specific Duty in Commodity Tax
略论从价税与从量税在商品税中的采用 - However, we retreat the optimal commodity tax on individual consumer, and get some new points: ( 1) under optimal tax system, the compensated demand of each good or service should change at the same proportion as under post-tax condition;
然而，文章通过对单个消费者条件下最优商品税理论的重新梳理发现：（1）最优税制应使得对每种商品或服务的补偿需求均以税后状态的同等比例变化； - Further more, proposed property tax as the main body with the commodity tax and income tax of the tax system at the same time.
提出了在平衡税收负担的基础上建立以房产保有税的财产税为主体，兼有商品税和所得税的税收体系。 - It is not only the commodity tax, tax system of supplement, in raising local fiscal revenue, fair social wealth, more can exert its irreplaceable role.
它不仅是商品税、流转税体系的补充，在筹集地方财政收入、公平社会财富方面，更能发挥其不可替代的作用。 - The rising and practicing of the flat tax and from the comprehensive income tax mode to the dual income tax change, then paying attention to commodity tax again, provide experiences for personal income tax reform of China.
美国个人所得税制度的改革、单一税的兴起和实践、综合所得税模式向二元所得税模式的转变、商品税又重新得到重视等，都为中国个人所得税的改革提供了经验。