incidence of taxation
英 [ˈɪnsɪdəns ɒv tækˈseɪʃn]
美 [ˈɪnsɪdəns əv tækˈseɪʃn]
n. 纳税负担，征税的影响范围
双语例句
- Individual income tax incidence is the key point focused by the tax incidence research of factor taxation field in modern tax system.
在现代税制中，个人所得税的税负归宿问题是生产要素课税体系税负归宿研究中的重点。 - On the other hand, the government should actively promote the process of transforming administrative fees into taxes, gradually expand the incidence of taxation and increase the tax, construct the environmental taxation system with Chinese characteristic and independent environmental taxation and other taxes and fees as supplement.
另一方面，积极推进环境费改税，并循序渐进地扩大征税范围、提高税率，逐步构建以独立的环境税为核心、其他税费收手段相配合，富有中国特色的环境税体系。