税收成本包括征税成本、纳税成本和社会成本。
Tax cost includes tax-gathering cost, tax-paying cost and social cost.
其目标是使由纳税成本和征税成本构成的社会总成本最低。
A fundamental purpose for tax payment service system is to reduce the overall social cost, which consists of tax payment cost and tax collection cost.
纳税筹划的目的是为了企业纳税成本的降低或纳税成本效益的提高。
The purpose of tax planning is to lower the tax cost or improve the tax cost-benefit of enterprises.
纳税筹划是要根据税收政策来设计业务流程，达到降低纳税成本的目的。
Tax paying arrangement shall be done according to tax policy in order to lower down tax paying cost.
加强纳税筹划是企业科学合法地降低纳税风险、减轻纳税成本、规避税赋的有效途径。
It "s an effective way for enterprises to enforce planning and preparing of paying taxes. They will scientifically and legally lower the taxation risk, reduce the taxation cost and evade taxation."
本文着重从降低征税成本、纳税成本和超税负担三个方面探讨提高税收效率的具体途径。
This present paper discusses the concrete ways to improve tax efficiency in the views of reducing tax cost, tax payment cost and tax overburden.
当然，这并不能控制教育成本！它只是将其转移给了纳税人。
Of course, that doesn't control the cost of education! It just shifts it to taxpayers.
历届政府都允许这种增长，理由是投资和运营铁路网络的成本应由使用者承担，而不是一般纳税人。
Successive governments have permitted such increases on the grounds that the cost of investing in and running the rail network should be borne by those who use it, rather than the general taxpayer.
在任何一种情况下，默克尔称，如果不作出诸如确保债权人(而不仅仅是纳税人)承担以后救助的部分成本之类的大幅变动的情况下，她不会将安全网续展超过2013年。
In any case, Mrs Merkel says she will not extend the safety-net beyond 2013 without big changes, such as ensuring that bondholders-not just taxpayers-bear some of the cost of future rescues.
这个方案有许多长处，包括在交付纳税人资金前，由管理层和股东承担自己行为的成本。
This plan has many advantages, including that management and shareholders bear the costs for their actions before taxpayer funds are committed.
纳税人只有在好银行资本完全枯竭时才会在不良资产上受损失，这样就尽量减少潜在的成本和过度支付资产的风险。
And taxpayers would risk losses on bad assets only if a "good bank" ran out of capital completely, minimizing the potential cost and the risk of over-paying for assets.
在很多电力市场受监管的国家里，很多现有的公司都是国家所有，建造成本被轻松的转移到客户或纳税人身上。
In many countries with regulated electricity markets, incumbent firms, many of them state-owned, can simply pass the costs of construction on to customers or taxpayers.
保尔森在周日表示，他预计收购GSE的债务不会有任何成本，甚至有可能为纳税人带来赢利。
Paulson said he expects the purchase of GSE debt would come at no cost, and possibly at a profit, to taxpayers.
政策制定者希望金融体系能够在内部消化自身产生的风险成本，而不是将它们转嫁给纳税人。
Policymakers want the financial system to internalise the costs of the risks it generates rather than pass them to taxpayers.
姑且撇开纳税人所负担的成本不谈，这里面还颇有蹊跷。
The likely cost to taxpayers aside, there’s something strange going on here.
该计划成本很可能来自募集债券，或国有银行贷款，最终由纳税人买单。
The cost will be footed by taxpayers, probably through a bond issues or borrowing from state-owned Banks.
理论上，这减少了未来无偿付能力和纳税人抒困的风险，也降低了筹集新鲜股本的成本。
In theory, this lessens the risk of future insolvency and taxpayer bail-out and lowers the cost of raising fresh equity capital.
但因为肥胖问题强加在纳税人头上的任何医疗成本，使得相同的逻辑被应用在正当化对肥胖课税的尝试上。
Yet the same logic applies to attempts to justify taxes on obesity because of any medical costs obesity imposes on taxpayers.
给监管者分拆任何失败的金融机构的权利，不只是银行，并且把清算的成本更多地算在存活下来的竞争者而不是纳税人身上。
It empowers regulators to dismantle any failing financial firm, not just Banks, and pushes more of the clean-up costs onto surviving competitors, rather than the taxpayer.
这是对纳税人将要承担之清理成本的经济补偿，不管这些金融机构是否获准倒闭。
The requirements are economic recognition of the cleanup taxpayers will incur whether or not these institutions are allowed to fail.
第三，纳税者承担的成本和风险应该最小。
Third, it would come at minimum cost and risk to the taxpayer.
但是纳税人付出的整体干预成本将依赖于未来的商业状况。
But the overall taxpayer cost of the intervention would depend on business conditions going forward, he said Sunday.
不过我们的编辑称欧元区成员国的议员们担心这会让纳税人承担过多的风险，银行会不顾风险以更高成本筹集资金。
But our editor says that MPs in eurozone member-states will be concerned that taxpayers would be taking much more risk, and Banks will bolt at raising expensive new capital.
基本上，如果公园给使用者带来的收益大于给纳税者带来的损失，我们就说公修建公园的效益大于成本。
In principle, the park provides greaterbenefits than costs if the benefits to the users exceed the losses to thetaxpayers.
他们还发现购买私人健康保险的人，而不是医疗保健和医疗补助制度下的纳税人承担了由于肥胖而产生的大部分医疗成本。
They also find that private payers, not taxpayers under Medicare and Medicaid, bear the majority of the additional medical costs due to obesity.
这一转移成本的存在将迫使保险公司提高保费，从而使它们和由纳税人买单的公共计划相比变得毫无竞争优势。
Such cost-shifting would force insurers to raise their premiums, making them even less competitive with the taxpayer-subsidized public plan.
而且从理论上来说，这项计划将个人和国家置于风险之中——如果银行股份跌破最低价——管理起来成本高昂。将股份分发给全部选民，还是只给纳税人？
Moreover, the scheme theoretically exposes the individuals and the state to risk-if banking shares crash below their floor price-and could be expensive to administer.
而且从理论上来说，这项计划将个人和国家置于风险之中——如果银行股份跌破最低价——管理起来成本高昂。将股份分发给全部选民，还是只给纳税人？
Moreover, the scheme theoretically exposes the individuals and the state to risk-if banking shares crash below their floor price-and could be expensive to administer.
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