接着,对物业税的征税对象、征收范围、纳税人、税基和税率加以规定。
Then, the article should be provided for tax targets, tax, taxpayers, tax base and tax rates of property tax.
房地产遗产税是指以财产所有人死后留给亲人的大笔遗产为征税对象而课征的一种税。
This is a tax on large gifts of wealth to family members after a person dies.
作为征税对象的增值额,是纳税人转让房地产的收入,减去税法规定准予扣除项目金额后的余额。
That is, the appreciation value equals the proceeds obtained by the taxpayer from transfer of real estate less the permissible items in computing the appreciation value?
征税对象为含饱和脂肪超过2.3%的产品,包括黄油、牛奶、奶酪、比萨饼、肉类、油类和加工食品。
Butter, milk, cheese, pizza, meat, oil and process food will all be taxed if they contain more than 2.3% saturated fat.
房产税是以房屋为征税对象,按房屋的计税余值或租金收入为计税依据,向产权所有人征收的一种财产税。
House property taxes on tax according to the house of the residual value of the taxable income tax basis or rent for all people to property tax, a property.
物业税以土地、房屋为征税对象,属于财产税类,一旦开征物业税,它将成为财产税体系的重要组成部分。
Because the property tax aims at such real estate as land and house, it belongs to property tax system. Once levied, it will become an important part of property tax system.
直到最近,遗产税还只是超级富豪的烦忧,但现在由于房价上涨,普通的民众也开始担心自己也会成为征税对象。
Until recently this was a worry only for the super-rich, but now many ordinary people fear that, thanks to rising house prices, they may be dragged into paying death duties.
与发达国家相比,针对电子商务税收问题,我国现行的税制还存在诸多弊端,如征税对象不明确、税收管辖权界定模糊等。
Compared with the developed countries, there are lots of drawbacks in the tax system fore-commerce taxation issues. For example, the tax target is unclear and the tax jurisdictions are vague.
在到了70年代中期,边际税率竟达到令人难以置信的102%译注:边际税率,即征税对象数额的增量中税额所占的比率。
At one point during the mid - '70s, the top marginal tax rate was an unbelievable 102 percent.
谁也不能证明交通事业就只能由交通收入来资助,同时能对负面对象征税(并借以减小其危害)的机会毕竟很少。
There is no specific reason why transport should be funded by transport revenues alone. But easy opportunities to tax—and thereby reduce—undesirable things are rare.
除了烟酒和汽油这样毫无例外的征税目标外,资本收益税也是对象之一。
The main target, apart from obvious things like alcohol, tobacco and petrol, is likely to be capital-gains tax.
谁也不能证明交通事业就只能由交通收入来资助,同时能对负面对象征税(并借以减小其危害)的机会毕竟很少。
There is no specific reason why transport should be funded by transport revenues alone.But easy opportunities to tax—and thereby reduce—undesirable things are rare.
这些说法,初看象是对于国家为着国库收入而选择兴奋饮料为征税特别对象的办法有所非难。
These considerations may seem at first sight to condemn the selection of stimulants as special subjects of taxation for purposes of revenue.
本文从对土地的剩余征税说起,准确地分析了地租和土地税的征收主体、征收对象、征收依据、征收目的。
At first, from the point of levying a tax on the surplus of land, the paper exactly analyses the subject, object, basis and target of collecting land rent and tax.
本文从对土地的剩余征税说起,准确地分析了地租和土地税的征收主体、征收对象、征收依据、征收目的。
At first, from the point of levying a tax on the surplus of land, the paper exactly analyses the subject, object, basis and target of collecting land rent and tax.
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