The main problems of the current tax system on personal income in China are its unreasonable tax expense, unscientific tax rate structure and inefficient tax administration.
费用扣除不合理,税率结构不科学,税收征管不力等是我国个人所得税制度存在的主要问题。
The key points of the personal income tax system reform are the design of the tax rate structure and the definition of the synthetical income items,which are directly related to the burden of tax payers and the fairness of tax system.
个人所得税制改革的重点应是税率结构的设计与综合所得项目的界定,这直接关系到纳税人负担的轻重与税制是否公平。
Research on the Optimization of Tax System Structure in China;
我国税制结构优化问题研究
Therefore, it is of great meaning to research how to construct a rational tax system structure.
税制结构是社会经济制度及其发展变化在税收领域中的反映 。
The reform and opening up policy has been carried out for 30 years,Our country has gradually formed the "double main body" tax system structure,which takes the transaction tax as the first main body categories of taxes,takes income tax as second main body categories of taxes.
改革开放30年来,我国已逐渐形成以增值税为代表的流转税类为第一主体税种,以企业所得税为代表的所得税类为第二主体税种的"双主体"税制结构。
A Study on Some Problems of Optimization of Taxation Structure in China;
我国税制结构优化的若干问题探析
According to the existing taxation structure and pollution charge in China,the authors analyze the confinement and possibility of the DDE of EX in China,and give the advice of creating the DDE of EX in China.
在阐述环境税双赢效应产生的基础上,详细描述和论证了环境税实施为有关国家带来的成果,并针对我国现行税制结构和污染收费情况,分析了我国出现双赢效应的局限与可能,进而提出了创造中国式环境税双赢效应的建议。
On the basis of expounding the appearance of the DDE(double pidend effect) of EX(environmental tax),the EX effect was depicted and analysed on those countries in which the EX applied,and according to the existing taxation structure and pollution fee in China,the limitation and possibility of the DDE of EX were analysed in China,and the advice of creating the DDE of EX in China was given.
环境税是近几年来社会关注的焦点问题,在阐述环境税双赢效应产生的基础上,论证了环境税实施为有关国家带来的环境和非环境效益,并针对我国现行税制结构和污染收费情况,分析了我国出现双赢效应的局限与可能,进而给出创造中国式环境税双赢效应的建议。
To study the impact of the tax structure on investment and consumption,this paper adds the tax structure to Hanson-Samuelson model.
为此,可以把税收结构引入汉森-萨缪尔森模型,来研究税收结构对投资和消费的影响。
WTO is a permanent international organization independent from the UN, and entering WTO of China has brought great changes to tax structure.
WTO是独立于联合国的永久性国际组织,中国加入WTO组织带来了税收结构的深刻变化。
The empirical research is pided into two parts to analysis the relationship between tax burden,tax structure,tax competition and regional economic development.
本文实证主要分为两部分研究,第一部分主要通过线性规划的方法引入非税变量,通过面板数据的方法研究税收负担、税收结构对区域经济发展的影响;第二部分是通过聚类分析的方法兼顾定性分析研究税收竞争与区域经济发展的影响。
Strategic Choice of Tax System Optimization: Establishing Double Type Tax System Structure;
税制优化战略选择:构建双型税制结构
Confinement Factors of Taxation Structure and the Choice of China;
税制结构的制约因素和我国税制结构的选择
The Factors Restricting Texation Structure and Selection of China′s Texation structure Mode;
税制结构制约因素及我国税制结构模式的选择
A Study on the Structure of the Tax System;
税制结构实证研究──兼论完善我国税制
On the Relativity between Taxing and Taxation System in China;
我国宏观税负与税制结构的相关分析
The Choice for the Tax Structure Matching with the Economic Structure;
趋同于经济结构调整的税制结构选择
Discussing the Tax Reform Tendency in China from the International Evolution Theory of Taxation Structure;
从税制结构的国际演变论我国税制改革趋势
A Comparison to the Various Kinds of Structures of the Tax System;
不同类型税制结构的比较及我国税制结构的选择
Deep Analyses on Macro Tax Burden and Taxation Structure to Promote Economic Growth in China;
促进我国经济增长的宏观税负与税制结构探析
Some Ideas on Optimizing China s Tax System Structure Concerning Real Estate;
关于优化我国房地产税制结构的设想
Theory Analysis on the Definition and Goals of Tax Structure Optimization;
税制结构优化内涵与目标的理论分析
Study of the Interaction between the Tax Structure of Our Nation and Economic Growth;
我国的税制结构与经济发展的相关性研究
The Evolution Characteristics and the Trends of Tax Structure in China since Reform and Opening up;
改革开放以来我国税制结构的演进特征及趋向
On the Adjustment of Tax System in China:From the Perspective of Economic Stabilization;
从稳定经济的视角看我国的税制结构调整
The choice of the our country tax system structure present condition and the reform mode analysis;
我国税制结构现状及改革模式的选择分析
A View on Double and Systematic Optimization --A New Research Method for Tax Structure Optimization;
双层系统优化观:税制结构优化的新思路
Tax Structures in Developed Countries: Evolution Path and Future Trend
发达国家税制结构的变迁轨迹与未来走向
Tax Structures in Countries in Economic Transformation: Changes,Characteristics and Development Trends
转型经济国家税制结构的变迁、特点及发展趋势