避税地税制模式是税收竞争的彻底表现。
The tax form from the tax haven is also the expression of tax competition.
同时两国在税制结构、吸引外资税收优惠政策、征管模式等方面存在一些差异,各自也有自身的特色。
Meanwhile, the two countries have differences in taxation structure, preferential taxation policy to foreign investment and levying model, and each has its own characteristics.
“单一税”的税制设计模式,体现了拓展税基、降低税率、简化征管的中性税收思想。
The flat tax pattern of tax system design embodies the neutral tax ideology to expand tax base, lower tax rates and simplify tax levies.
科学高效的税收征管模式是实现税制目标的关键因素。
A scientific and effective pattern of tax collection and administration is a key factor to achieve the goal of taxation.
同时,许多国家都在摆脱传统的累进税收原则,也就是随着收入水平的提高税率不断提高的方式,而转向了单一税制的模式。
Simultaneously, many countries are getting rid of traditional progressive tax principle — rising the tax rate along with the increasing of revenue, and transferring to single tax system mode.
同时,许多国家都在摆脱传统的累进税收原则,也就是随着收入水平的提高税率不断提高的方式,而转向了单一税制的模式。
Simultaneously, many countries are getting rid of traditional progressive tax principle — rising the tax rate along with the increasing of revenue, and transferring to single tax system mode.
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