今天讲课的重点是欧洲联盟内部的税制结构。
In today's lecture the focus will be on tax structures within the European Union.
最优税制理论探讨税制结构应具有的形式。
In this article the author explores optimization taxation system theory and form which the structure of taxation system should have.
税收征管是在既定税制结构条件下一国税收政策的具体施行。
Tax collection and management is implementing one country's tax policy concretely under certain tax system structure terms.
财政收入弹性过低表明我国税制结构不合理、税收征管存在问题；
The fact that the elasticity is much too low shows that the tax structure is unreasonable and taxation system problematic;
我国的证券税制结构不完善，各种证券税种的性质与功能有待界定。
Our country's securities tax structure is imperfect, each category of securities taxes' nature and function is waiting to be qualified.
由于我国的税制结构的特殊性，企业所得税是企业的最主要税负之一。
Because a particularity of Chinese tax system, enterprise income tax is one of the most main burdens of corporations.
本文系统研究了公路运输业税收政策的税制结构及其对公路运输业的适应性。
The taxation structure of highway transport industry is studied, and suitability between the policy and the industry is discussed as well.
税制结构是指按一定标准进行税收分类的基础上形成的税收分布格局及其相互关系。
Tax system structure is tax distribution patterns and their relations based on certain tax classification.
房地产税收的征管不仅依附于税制结构，而且贯穿于从纳税义务产生开始到税款入库的全过程。
The levy of tax on real estate not only relies on the structure of the tax, but also goes through the whole process of the responsibility to pay for tax till the taxed fund went into storage.
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.
美国联邦所得税是美国联邦税制结构中的主体税种，美国联邦税收政策集中体现于美国联邦所得税政策，研究美国联邦所得税政策有助于我们全面把握美国税收政策的走向。
Federal tax is a main body tax of the structure of federal tax system. Federal tax policies embody its policies and to study its policies can make us know the tendency of its tax policies.
税制优化一般包括税收结构的优化和税收征管的优化。
Tax system optimization includes the tax structure and tax collection and management optimization.
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
通过税制的优化和非税收入制度的完善，使财政收入结构随经济增长更趋优化。
Through the optimization of the tax system and the improvement of non-tax income system, the revenue structure will be more optimized.
本文还根据中国的实际，研究中国现行的所得税制度对公司资金成本和资本结构的影响。
We also research into the impact of Chinas income tax regime on corporate capital cost and structure ac cording to Chinas specific situations.
本文还根据中国的实际，研究中国现行的所得税制度对公司资金成本和资本结构的影响。
We also research into the impact of Chinas income tax regime on corporate capital cost and structure ac cording to Chinas specific situations.
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