In order to realize it, the marginal cost of tax categories should be identical, thus the social burden about it will less.
为了达到税制的优化，就必须使每一税种的边际总成本相一致，从而使社会的总负担最小。
Tax planning can direct to all tax categories, but because the different nature of tax categories, the way, method and income of tax planning are different.
纳税筹划可针对一切税种，但由于不同税种的性质不同，纳税筹划的途径、方法及其收益也不同。
This paper offers an overall analysis to these problems and puts forward several concrete improvements such as collecting tax instead of fees and adjusting the non-standard tax categories.
本文针对这一问题进行了全面分析，并提出了在规范费的基础上逐步实行费改税，对一些不规范税种局部调整等具体改进措施。
An integrated tax system includes not only the reasonable design of each tax category 'elements, but also the reasonable collocation of the main tax categories and the assistant tax categories.
健全的税制既包括每一个税种税制要素的合理设计，也包括税制中主体税种和辅助税种的合理搭配。
Then it uses the information to generate three entry elements (one each for the expense, tax, and asset categories), each of which has detail, account, and amount children.
然后它使用此信息生成三个entry元素（分别对应于支出、税以及资产三个类别），其中每个元素具有detail、 account和amount子元素。
Some categories of spending such as food are sheltered from tax to help the poor.
某些类型的支出，例如食品消费支出，是免税的，这样可以帮助穷人。
The new tax will cost 3 euros ($4) per person per night for four- and five-star hotels and 2 euros ($2.70) for lower categories.
新政策将对住在四星级及五星级酒店里的游客收取每人每晚3欧元 （4美金）的税，其他低档酒店则为2欧元（2.70美金）。
In expenditure, as the Chinese peasants are concerned, there are four categories: necessary daily account, periodical ceremonial expenses, capital for production, and interest, rent, and tax.
中国农民的开支有四类：日常需要的支出，定期礼仪费用，生产资金，以及利息、地租、捐税等。
Meanwhile, the economic component part, the economic activity and the categories of tax are very simple.
同时，由于经济成份的单一，经济活动单纯，税收种类很少，因此纳税人进行税收筹划的空间很小。
Chongqing to divide houses into 10 categories and levy property tax rates based on the divisions.
重庆将住房分成10个等级并根据等级进行收税。
However, in our country current taxation, the personal income tax actually by the public was revealed that is the tax revenue drains the most serious categories of taxes.
然而，在我国现行税制中，小我所得税却被公家认为是税收流失最严重的税种。
The specific categories and tax items shall be promulgated separately.
具体品种及税目另行公布。
This paper reviews and summarizes the categories, effects and evaluating results and policies design of R&D tax incentive in overseas countries.
从R&D税收激励政策的形式，R&D税收激励政策的绩效及评估和R&D税收激励政策的设计，介绍了国外的研究现状。
Article 12 Administrative taxation organ should publicize verified payable income tax amount or taxable income rate for each enterprise by different categories.
第十二条主管税务机关应当分类逐户公示核定的应纳所得税额或应税所得率。
Article 12 Administrative taxation organ should publicize verified payable income tax amount or taxable income rate for each enterprise by different categories.
第十二条主管税务机关应当分类逐户公示核定的应纳所得税额或应税所得率。
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