shifting taxation
英 [ˈʃɪftɪŋ tækˈseɪʃn]
美 [ˈʃɪftɪŋ tækˈseɪʃn]
【经】捐税转嫁
双语例句
- Taxation agency system, an essential element of market economy system, exerts far – reaching influence in the following aspects: standardizing taxation, establishing modern enterprise system, giving full play to the macro function of taxation, shifting the performance of taxation.
税务代理制度作为市场经济体制的重要组成部分，其发展和壮大对规范征纳关系、建立现代企业制度、发挥税收宏观调控、转变税务部门职能以及对外开放有着深远的意义。 - Brief analysis of tax burden shifting Analysis about Taxation Calculating of Fixed Assets
浅析固定资产税金的计算 - In view of the Shifting of Taxation theory and Tax Incidence theory, the actual tax burden of an enterprises is mainly from the Corporate Income Tax.
基于税负转嫁理论和税负归宿理论，企业的实际税收负担主要来自于企业所得税。