An Analysis on the Power Source of Tax Planning, Based on the Marginal Tax Rate Differential Model 基于边际税率差模型的税收筹划动力源泉分析
In our tax system design, quantity-based collection made tax revenue away from the high oil price, and the existing levy standard cannot evidently reflect the differential earnings of petroleum resource, which delays the marginal oil field exploration to some extent. 在资源税制度设计中,从量计征的征收方式使得税收收入与高油价脱钩,现行课税标准也无法明显体现出石油资源的级差收益,在一定程度上削弱了对边际油田的开发力度。
The property tax taking as one kind of property tax nature very early in overseas has become the main origin local finance income, and has become an important method of the adjustment income differential. 物业税作为一种财产税性质的税种在国外很早就成为地方财政收入的一个主要来源,并成为调节收入差距的一个重要手段。
As a tax conducted in the resource extraction, it is apparently unable to adapt to the development of the current economic situation for the resource tax, if it still takes the general taxing and differential gain regulation as the principles. 作为在资源开采这一源头进行征税的税种、以普遍征收、调节级差收益为原则设置的现行资源税,已无法适应目前经济形势的发展。
The aim is to take advantage of the interest and dividends tax differential treatments in tax laws. 这样做的目的是利用税法上对利息和股息的税收差别待遇。