证券交易税是一种行为税还是流转税还存在争议，而且其功能也需谨慎定位。
Whether the securities transaction tax is a behavior tax or a transaction tax has being disputed, moreover, its function also needs to be qualified carefully.
这或许是指要实施像塑料税这种会增加破坏环境行为的成本的政策，或者要全面禁用一次性塑料。
This might mean implementing policy such as a plastic tax that adds a cost to environmentally problematic action, or banning single-use plastics altogether.
一种手段是使用微观经济学的个案研究来观察消费者行为对从量税退税及减税的反应。
One approach is to use microeconomic case studies to examine consumer behaviour in response to specific tax rebates and cuts.
随着世界各国对倾销行为的规制，规避反倾销税的行为日益增多。
The circumventing activities, to antidumping tax, become more and more in quantity, along with regulations upon dumping by countries.
即使可观察到的行为不受影响，也可能有超额负担，因为决定一种税的超额负担的，正是对该税的补偿性反应。
Excess burden may result even if observed behavior is unaffected, because it is the compensated response to a tax that determines its excess burden.
所得税对储蓄行为的影响是积极的还是消极的，取决于税收储蓄的收入效应与替代效应的相对大小。
Weather the income tax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.
一次总付税不扭曲行为，但不是一种受欢迎的政策工具。然而，它可作为一种重要的标准，用来比较其他税种的超额负担。
Lump sum taxes do not distort but are unattractive as policy tools. Nevertheless, they are an important standard against which to compare the excess burdens of other taxes.
有的学者认为，课征证券交易税或提高证券交易税的税率能增加交易成本，抑制投机，降低市场的波动性；反之，则刺激过度投机行为，扩大股市波动的幅度。
Some scholars believe that levying securities transaction tax or raising the tax rate will increase transaction costs, curb speculation, and reduce market volatility, and vice versa.
该方案的支持者称，网络企业躲避企业所得税的行为导致了经济成本的增加。
Supporters of the scheme claim that online companies, by *dodging corporation tax, cost the economy dear.
我和其他乐手相处得很好(我为他们申报所得税)，但我的行为习惯和他们不一样。
I got along well with the other musicians (I did their income taxes), but my style was different from theirs.
印花税是我国证券市场主要的税种，其主要作用是调整证券市场的行为。
The stamp tax is one of the most important tax items in security markets of our country.
非企业性单位不经常发生增值税应税行为的单位及个人是否填报，可由当地税务机关确定。
It shall be determined by the local tax authorities whether units and individuals who are non-enterprise entities and do not often incur VAT taxable transactions should file this return.
因此，转让企业产权的行为不属于营业税征收范围，不应征收营业税。
Therefore, the transfer of enterprise property does not fall in the levy scope of business tax, and on which business tax shall not be levied.
很多商品需要缴纳消费税，征收此类税旨在控制有潜在危害的行为(又称“罪恶税)或帮助支付特定群体的服务费用。”
A number of items are subject to excise taxes, taxes intended to help control potentially harmful practices (" sin taxes ") or to help pay for services used only by certain people.
尤其在经历过银行重创之后，不成熟的财政紧缩将会把脆弱的经济推向衰退的深渊，1997年日本在困难时期增加消费税的行为就是明证。
Particularly after a banking bust, premature fiscal tightening can push weak economies back into decline, as Japan's ill-timed consumption-tax increase in 1997 showed.
第二条依法设立的税务师事务所，为委托人提供涉税鉴证和涉税服务业务的收费行为适用本办法。
Article 2 the charges of a legally established tax agent firm for providing their clients with tax-related authentication businesses and tax-related services shall be governed by these Measures.
本文通过对企业组织形式、直销行为、代购代销行为、连锁经营模式的涉税分析，作出不同形式下的节税设计。
The thesis will give the saving-tax design under the different forms according to the analyses on the forms of company's organization, direct sale, commissioned to buy and sell, chain management.
本文通过对企业组织形式、直销行为、代购代销行为、连锁经营模式的涉税分析，作出不同形式下的节税设计。
The thesis will give the saving-tax design under the different forms according to the analyses on the forms of company's organization, direct sale, commissioned to buy and sell, chain management.
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