turnover tax
英 [ˈtɜːnəʊvə(r) tæks]
美 [ˈtɜːrnoʊvər tæks]
网络 营业税; 周转税; 流转税; 转手税; 流通税
双语例句
- I'm clear as to why you call it turnover tax.
我清楚为什么称它为流转税了。 - There exist primarily the problems such as turnover tax overweight, income tax confusion, property tax loss, and behavior tax dislocation in China.
我国证券市场目前主要存在流转税过重、所得税混乱、财产税缺失、行为税错位等缺陷。 - B: In the turnover tax system, what's the relationship between the Business Tax, the Value-added Tax and the Consumption Tax?
您刚才谈到了流转税，在流转税体系中，营业税与增值税、费税是怎样的一种关系？ - After the merger, turnover tax such as VAT, etc is paid to the authority that the company is subordinate to and income tax is paid after the head office collects and distributes it.
合并后，增值税等流转税在各公司所属地缴纳，所得税在总公司汇总分配缴纳。 - The expenditures on the liquidation and attestation of business income tax and turnover tax.
企业所得税和流转税的清算鉴证费用。 - Destination principle of turnover tax
周转税的目的地稽征原则 - Turnover tax refers to a tax on the gross revenue of a business, while a VAT refers to a tax levied on the difference between a commodity's price before taxes and its cost of production.
营业税指的是对一个企业营业总收入所征收的税，而增值税指的是对商品税前价格和生产成本之间的差额征收的税。 - Both income tax and turnover tax are involved in asset transfer of enterprises.
资产转移不仅涉及企业所得税，同时也涉及到流转税的问题。 - From the long run, the tax system of the turnover tax should be perfected and the system of the tax of the stock exchange and stamp tax should be implemented.
从长远来看，我国应逐步完善证券流转税制，实行证券交易税和印花税兼征制度。 - It concludes the government should only levy turnover tax in the stage of trust establishment in China.
最后得出自己观点，即我国信托设立阶段应该只征收营业税。 - The reform aims to incrementally replace turnover tax with a VAT in all sectors nationwide, it said.
声明称，这项改革计划在全国所有行业中，用征收增值税来代替营业税。 - All prices are deemed to be ex-works, excluding packaging and insurance, and excluding the applicable statutory turnover tax.
所有价格指出厂价，不包括包装和保险，同时也不包括法定营业税。 - The company finally paid the turnover tax in arrears.
这间公司终于补交了他们偷漏的流转税。 - Issues on China's Turnover Tax Burden and Design for Turnover Tax System
我国流转税负担与流转税制度设计若干问题研究 - The establishment of the tax base of business income taxes should have its own process and regulation and the coordination of income tax and turnover tax should be considered.
企业所得税税基的确定应有独立的程序和规则，并应考虑所得税与流转税的协调性。 - This paper pointes out the optimal proportion of turnover tax and income tax rate in the GDP with maximum economic growth, and as a result the tax reform should increase the income tax rate.
本文通过1992～2002年税收数据拟合模型，分别得到我国经济增长最大化时，最优的流转税、所得税占GDP的比率，并得出目前的税改重点应为增大所得税的比率的结论。 - On the unique functions of turnover tax and income tax
论流转税和所得税的独特功能&双主体税制模式初探 - Study on the Development of Turnover Tax and Income Tax during 1992 and 2003 in China
1992-2003年我国流转税与所得税的发展 - Turnover tax becomes basic tax just according to the present Chinese condition.
我国现阶段的国情决定了流转税成为第一主体税。 - The reform of turnover tax system in 1994 played an active part in the establishment of market economy system in China, opening to the world, increasing the financial revenue as well as the reform of financial& economic setup.
1994年我国流转税制的改革，对于我国市场经济体制的建立和对外开放以及增加政府财政收入和实行分税制的财政体制改革等都产生了积极作用。 - First, it analyzes China's twice tax system reforms and current tax structure in brief, and suggests that China's tax structure should insist on the double-principal taxes system with income tax and turnover tax.
首先对我国税制结构的历史变革与现状进行了简要分析，针对我国现行税制商品税比重过高的现状，提出我国税制结构模式应继续坚持商品税和所得税并重的双主体税制； - Based on such conclusion, setting urban resident as demonstration, the paper processes expenditure data on living consumption of some different groups divided by income, giving an empirical analysis on the effect of turnover tax on personal income distribution adjustment.
并在此基础上以城镇居民为目标群体，加工整理了我国各收入阶层城镇居民的消费支出数据，对我国流转税影响个人收入分配调节的作用进行了实证分析。 - Since 1994, during the actual operation process, our income tax did not play its main tax status. However, turnover tax, especially VAT, is dominated in the whole tax revenue.
但是，从1994年至今的实际运行过程中我们可以看出，我国的所得税并没有发挥它的主体税种地位，而流转税，尤其是增值税，在税收收入中占主导地位。 - Correspondingly, we also have to consummate tax policy of object of Venture Capital, mainly from turnover tax and income tax aspects.
其二，我们也要相应的完善创业投资客体的税收政策，主要从流转税和所得税方面入手。 - In this paper, 14 commercial banks in mainland and 17 banks in Taiwan from 2006 to 2009 are selected as samples, and effect tax rate including turnover tax burden, income tax burden and comprehensive tax burden are calculated.
本文分别选取2006-2009年大陆地区14家，台湾地区17家银行为样本，整理并计算了包括流转税负、所得税负和综合税负在内的两岸银行业实际税收负担。 - In recent years, the turnover tax takes about 60% ratio of total tax revenue.
近年来，流转税占税收收入的比重大体在60%左右。 - Those which are closely related to web shops taxation are mainly turnover tax and income tax.
与网店征税密切相关的税种主要有流转税类与所得税类。 - Turnover tax not only offsets income tax adjustment, but also further expands the income gap.
流转税抵消了所得税的调节效果，也进一步扩大了收入差距。 - From the taxation form structure, Guangxi driving pattern appears as mainly in turnover tax and supplement in income.
从税种结构看，广西呈现以流转税为主、所得税为辅的税负拉动格局。 - Value-added tax ( VAT) is one of the most prevalent turnover tax in the world.
增值税是目前国际上普遍实施的一种流转税。