The Analysis of the Current Taxation Burden Level of Our Country and the Corresponding Policy Choices 我国税收负担现状分析及政策选择
The specialty of deflation in China, the current taxation structure and increasing expenditure demand decide that an overall tax reduction is infeasible, but the characteristics of taxation itself enables it to exert positive influence in the current circumstance. 我国通货紧缩的特殊性、现有的税制结构、日益增长的支出需求等因素决定了当前全面减税恐怕得不偿失,但是税收自身独有的特点使得其在当前环境下有所作为。
Such misunderstanding is caused by current taxation system, and is a byproduct of traditional political culture. 这种认识误区与现行税收制度有着密切的联系,也是传统政治文化的产物。
After joining the WTO, our country will revise and improve correspondingly the current taxation and regulations. 入世后,我国要对现行税制和法规作适应性的修改和完善。
Tax revenue is the major means of regulation income distribution. In the current taxation of our country, direct tax proportion passes the little, personal receipt regulation system of revenue tax that does not form a science. 税收是调节收入分配的主要手段,但是,在我国现行的税制中,间接税比重过大,直接税比重小,没有形成一个科学的个人收入税收调节体系。
To suit in the trend of economic globalization and free trade, the paper holds that adjustments should be made in the current taxation structure, favorable taxation policies, domestic enterprise development, and taxation management. 按照经济全球化、贸易自由化的要求,现行税制结构、税收优惠政策、内外资企业发展和税收管理等方面应当进行修改和调整。
The article analyses the problems of bank taxation, refers to the foreign ( OECD country) bank system of tax revenue for the inspiration to our country and puts forward the countermeasures and suggestion to reform and perfect Chinese current taxation. 分析了银行税制存在的问题,借鉴国外(OECD国家)银行税收制度对我国的启示,立足当前我国银行业实际,提出了改革和完善我国现行银行税收制度的对策建议。
If no corresponding measures are adopted, current taxation systems will be threatened and the national finance revenue and macroeconomic policy will also be badly influenced. 针对电子贸易出现的新税收难题不采取相应措施,必将威胁现有的税收体系,进而对国家财政收入和宏观经济政策产生负面的影响;
Analyses& Reflections on the Limitations of China's Current Taxation System 中国现行税收制度局限性的分析和思考
Hence, to charge the environmental protection tax is a way to perfect China's current taxation system and will promote the harmonious development of economy and environment. 为此,必须完善现行的环境保护税收措施,开征环境保护税,以重构我国的环境税收体系,加强对环境的保护,促进经济与环境的协调发展。
It's very necessary for carrying out the strategy of western development to justify current Taxation policies. 为配合实施西部大开发战略,需对现行税收政策进行调整。
This essay analyses the main problems in the current taxation system in China and puts forward suggestions for its further improvement. 本文分析了我国现行税制存在的主要问题,提出了改革我国现行税制的思路。
Additionally, with the application of the statistical data, the author undertakes a systematic analysis and evaluation of the current taxation system from a three-dimensional point of view including economics, society and environment, achieving a series of conclusions. 运用统计数据,从经济、社会、环境三维角度对现行税制进行系统分析,得出了一系列新的结论。
On the Reform of the Current Taxation Administration in China 改革中国现行税政管理体制之我见
Secondly, to optimize the current taxation system, and insure the dominant position of taxation in the government revenue system. 二是对现行税制进行优化,确保税收在政府收入体系中的主体地位;
We should put an analysis on the factor influencing tax escape into current taxation system. 在现行税制基础上对逃税影响因素的分析更有针对性。
Meanwhile, with the fast development of the globalization of the world economy and the new situations after China's entry into WTO, it is quite necessary to improve the current taxation system. 但是,面对经济全球化加速发展以及我国加入WTO后给税收工作带来的新情况、新问题,我国现行税制很有必要进行适当的改革。
The current taxation of our country is based on the taxation reform in 1994. It has played its important role in the economic development of our country. 我国现行税制成形于1994年的税制改革,它对近十年来我国的经济发展起到了极大的推进作用。
The development of electronic business has exerted a great impact on China's current taxation regulations and methods. 电子商务的迅速发展使我国现行税收在税制要素、税收征管方式等方面受到严重冲击。
Along with the growing up of the network economy, the globalized e-business that is to replace the traditional business model puts forward the total new challenge to the current taxation system and its collecting model. 随着网络经济的兴起,对传统商务模式有取而代之之势的全球化电子商务,给现行税收体制及其征管模式提出了全新的挑战。
Serious shock of e-commerce upon principle of taxation, the inadaptable of current taxation theories and principles to e-business, and many problems aroused by electronic commerce& all these result in the inadequacies of tax administration and lost of taxation. 电子商务对税收原则造成了冲击,现行税收理论因不适应电子商务形式所产生的问题,电子商务给税收征管带来的诸多问题,导致税收管理的缺位,应征的税款白白流失。
The third part is an extension of the current taxation service policy of China. 第三部分是对当前我国纳税服务政策的拓展和延伸。
This article discusses problems of China's current taxation system under the economic globalization and proposes countermeasures to adjust and perfect China's taxation system. 文章以经济全球化为背景,对我国现行税收制度存在的问题进行研究,进而提出调整与完善我国税收制度的对策。
On the Patterns of Current Taxation Law After China's Entry of WTO 加入WTO后对我国现行税收立法模式的思考
The legislation of electronic commerce in our country needs to follow the principles of litmusless taxing, fair taxing, efficiency taxing, taking the current taxation as the foundation and the maintenance tax sovereignty and the international harmony cooperation. 我国电子商务立法要遵循税收中性原则、税收公平原则、税收效率原则、以现行税制为基础的原则和维护国家税收主权和国际协调合作的原则。
The tax service is an important element of our current taxation administration. 纳税服务是我国目前税收征管中的一个重要内容。
The fifth part puts forward the suggestions for the problems in the current taxation agency market. 第五章主要针对我国税务代理行业存在的问题提出了意见和建议。
Then summarized the characteristic of the electronic commerce compared to the traditional commerce and the present situation of electronic commerce in china. Then, article analyses emphatically the influence of electronic commerce to current taxation and tax law. 然后,文章重点分析了电子商务对现行税制及税法的影响。
Since it is hard to collect data on taxation effect in the system layer, we will analyze the influence of current taxation through capital structure. 由于有关税收效应的制度层面的数据难以搜集,我们通过资本结构这个视角来解析现行税收的影响。
Current taxation is vacant in our country, it will inevitably meet the problem that how to adjust existing taxation to adapt the circulation of charitable trust. 目前我国公益信托税收制度空缺,导致公益信托的开展必然面临着如何对现有税收制度进行调整以便适应公益信托运行的问题。