税权是笔者在中西税制比较研究中概括出来的另一个新的概念。
The tax right is another new concept raised by author in the comparative studies between Chinese tax system and the West European one.
本文力图通过对消费税转嫁和归宿理论的分析以及消费税制的国际比较，来初步提出完善我国消费税制的对策。
This thesis analyses the theory of tax transfer and incidence of Excise tax, compares the Excise tax of different countries and puts forward some methods to improve the Excise tax system of China.
第二部分比较分析国外房地产税制与我国房地产税制之间的差异。
The second part gives a comparative between real estate taxation system of our country and that of foreign country.
税制的优化涉及许多复杂的因素，流动性是其中比较重要的一项，两者之间存在密切的互动关系。
The optimization of the taxation system involves many complicated factors and fluidness is one of the most important factors. There lies close relationship between them.
税收评估是税收征管的一个重要环节，西方税制比较完善的国家已建立起十分规范的税收评估体系，而我国的税收评估工作还处于混乱、无序的状态。
Tax assessment is a key part of tax collection and management. ln the Western countries where the tax system is relatively perfect, there is standard tax assessment system.
选择不同类型的典型国家的社会保障税制度，进行比较、分析、借鉴。第五部分：社会保障税制设计。
Typical social-security-tax system of different types of country are selected, compared, analyzed and referred too the fifth part includes the design of social-security-tax system.
在我国，由于税制不健全、征管水平比较低以及纳税人依法纳税意识淡薄，偷逃税问题更是极为严重，给国家经济秩序和税法体制造成了很大的危害。
In our country, evading taxes is much more serious because of the less sound tax system, the low level of collecting and management and the light consciousness of paying taxes for the tax payer.
然后对出口退税制度进行国际比较研究，提出完善我国出口退税制度的启示与建议；
Then, it compares Chinese export rebate system with other countries' and proposes some recommendable suggestions to existing problems on our export rebate system.
然后对出口退税制度进行国际比较研究，提出完善我国出口退税制度的启示与建议；
Then, it compares Chinese export rebate system with other countries' and proposes some recommendable suggestions to existing problems on our export rebate system.
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