其缘起于分税制财政管理体制改革的实施。
Its origin in the tax system in the financial management system implementation.
统一城乡税制非主流方案能从根本上减轻农民负担，目前实施的条件尚不成熟。
Unifying the taxation sub programmes in urban and rural areas can relieve farmers' burden once and for all but the conditions to carry out them are not ripe at present.
城乡税制一体化的方向、条件和实施步骤便成了目前需要解决的理论和现实问题。
The direction, conditions and methods to be followed and implemented of urban and rural tax integration of China are becoming the top priority both theoretically and practically.
新修订的实施细则更好的衔接了三大税制的规定；
The newly-revised implementing rules make the provisions of the three tentative regulations on taxation more smoothly linked with each other;
教育税的开征能否顺利实施，关键是能否设计出较为完善可行的教育税税制。
If opening to the education tax can carry out smoothly, the key is design a more perfect and viable education tax system.
满足了这些前提条件，统一城乡税制才可能实施。
Only when all these conditions fulfilled, the uniform tax system can be enforced in China.
第二部分是对实施分税制以来我国中央与地方关系的现存问题进行研究。
The second part is study the present problems of the central and local relation which under the tax sharing system.
1994年，分税制在我国正式实施，经过十余年的实际运行，效果十分显著。
In 1994, the system of tax allocation was implemented formally in our country, and, through the actual operation of more than ten years, the result is very remarkable.
取消农业税后，我国的农村税制面临着缺位和管理上的真空，这不利于国家新农村建设战略的实施。
After the cancellation of agriculture tax, the tax system in China's rural area has been lacking and there is no practical tax administration concerned so far.
现行关税制度在实施过程中出现的问题是有其根源的。
There are some deep reasons for the unfavourable problems appeared in the performance of current tariff system.
对企业征税的多寡税负水平的高低都是通过税制加以确定，税收政策作用的发挥也是通过具体税制的实施来实现的。
Amount of Corporate tax, as well as the role of tax policy is depended on tax system. Corporate tax system decides the effect of tax on corporate.
此外，为顺利建立和实施社会保障税制度，应当对我国现有的财政预算体系和所得税制度进行必要的调整。
What "s more, a necessary regulation should be made of our existent systems of budgetary and income tax so as to successfully establish and actualize social security tax system."
此外，为顺利建立和实施社会保障税制度，应当对我国现有的财政预算体系和所得税制度进行必要的调整。
What "s more, a necessary regulation should be made of our existent systems of budgetary and income tax so as to successfully establish and actualize social security tax system."
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