本文在分析我国社会保障税制设计应遵循四个原则的基础上,就该税制要素设计的五个重要方面问题进行了详细研讨。
In this paper, a deep analysis was made from five angles on the design of China's social security tax system based on the traditional four-principle rule.
本文从增值税制在欧洲国家的产生与运用的分析中,结合我国增值税制的运行情况,提出了对我国增值税制进一步完善的对策。
Throughout the analysis of the VAT appearance and application in Europe and by combining China's application, this article puts forward countermeasures for further improvement of China's VAT system.
第一部分;证券税制的一般理论分析。
This thesis begins with the analysis of theory on tax system of securities.
第二部分,税制变迁与税收遵从的相关性分析。
The second part is about the analysis of tax change and tax compliance.
文章在对我国现行房地产税制进行分析的基础上,提出整理与归并现有房地产税制,以建立新的房地产税制的设想。
In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one.
介绍了物业税制度的主要内容、开征物业税的背景和目的,并分析了在我国征收物业税的必要性。
This part introduces the main content, the aim and background of property tax; analyzes the necessity of the establishment of the property tax.
第二部分是我国涉农税制现状分析。
The second part is the current situation analysis of agriculture involved tax system of china.
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.
该文论述了国际税收与国际贸易的关系,介绍了美国、法国、日本等国税制的特点,分析了导致各国税负差异的原因。
The paper states the relations between international tax and international trade and it also introduces the tax system features of US, France and Japan and so on.
从新税法入手,分析内、外资企业税制统一后,企业纳税调整及相应变化可能对净利润造成的影响。
Based on the new income tax law, the author gives an analysis of the tax restructuring and the corresponding changes which may impact on the net profit of the corporate.
本文通过分析目前我国房地产税制的现实问题,借鉴国际经验,提出对物业税开征方面的若干建议。
This paper provides some Suggestions on levying the real estate tax by analyzing the present realistic problems in China's real estate tax system and taking internation...
其次,利用现有数据分析了在我国增值税制中存在的三大隐性税收优惠及其影响。
Secondly, data are used to analyse three implicit tax preferences in the VAT system and their effects.
通过分析、探讨,指出了问题之所在,并对如何规范证券市场行为与完善证券市场税制提出了一些建议。
The present article analyzes the problems and puts forward some Suggestions concerning how to standardize the stock market operation and perfect the taxation system of the stock market.
本文通过分析在现行税制下企业重组的税收政策,提出了完善现行税制及税收政策的建议。
With an analysis of the tax policy practiced during the enterprise reshuffle under China's current tax system, this thesis tables some proposals in regard to the current tax system and policy.
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.
在此基础上,对我国目前资本弱化税制现状进行了分析,并提出了完善的方向。
On this basis, the current situation of taxation regulation of thin capitalization in our country is debated and a sound direction is proposed.
本文通过对新税制以后我国税制中涉税固定资产的分析,阐明了目前我国对固定资产课税中存在的问题。
By analysing the fixed assets related to the new tax system in our country, this article interpreted problems which exist in the new tax system and put forword the way to deal with these problems.
从电子商务税制缺位问题出发,介绍电子商务税制缺位的体现,并引出造成电子商务税制缺位的原因分析。
The thesis introduced the embodiment of the E-commerce taxation institution absence, and analysed the reasons.
本文通过对我国不动产税制体系在公平功能上存在的问题及成因的分析,得出开征物业税是促进我国不动产税制公平的一个重要手段这一结论。
This text analyze the problems existing in the real estate tax's function of equity and have a conclusion that property tax reform is necessary to hasten equity in our real estate tax system.
第二章,能源税制的一般理论分析。
本文通过分析电子商务对我国现行税制的影响,提出了我国电子商务税收的应对措施。
This text passes analytical electronic commerce's influence to the our country current tax system, putting forward our country electronic commerce revenue from tax to reply measure.
第三,对出口退税制度效应进行实证分析。
Third, the empirical analysis of export and drawback system-effect.
鉴于出口退税制度在理论上的争议和实践上的困惑,分析我国出口退税制度确实有重大意义。
In view of the export tax rebate system in the theoretical controversy and confusion in practice, analysis of China's export tax rebate system is indeed of great significance.
通过税收政策对构建节约型社会的作用及在税制方面所存在问题的详细分析,建议从增值税、所得税、消费税和其他税种方面进行完善。
This paper analyzes the function of tax policy and existing problems of tax system at present during structuring the economizing type society, puts forward the concrete con…
本文由税收收入同现行税制的关联分析入手,在税收收入增长轨迹同现行税制变动轨迹的联系中,试图捕捉支撑税收收入持续高速增长的“特殊”因素。
Starting from an analysis of the relation between tax revenue and current tax system, the paper is intended to find out the unusual factors supporting China's sustained and rapid tax increase.
其次重点分析了取消农业税的负面效应,最后认为我国已经基本具备城乡税制一体化的条件。
Secondly, by analyzing the negative effect of canceling agricultural tax to draw forth that basically China has been ready for the urban and rural tax integration.
本文对实行分税制以来,我国财政均等化的现状和原因进行了实证分析。
In this article, the authors analyze the situation of fiscal equalization after the reform of tax-sharing system in China.
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.
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.
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