好的地税其税基的流动性较低。
首先论述了国税与地税的效力位序。
First of all, discusses the effect conflict order between national tax and local tax.
城市分区，征收土地税都不易实施。
哪些税收属于好的地税税种？
好的地税税种应与利益挂钩。
教堂的土地通常免征土地税。
税率将有当地税务机关决定。
避税地税制模式是税收竞争的彻底表现。
The tax form from the tax haven is also the expression of tax competition.
税率将由各地税务局决定。
好的地税税种并不会引起纵向的税收扭曲。
我的丈夫在地税局工作，我在保险公司上班。
My husband works in the local revenue office, and I work for insurance agent.
饭局进行到一半的时候，当地税务局的三个人加入了我们。
Halfway through the dinner, three members of the local taxation bureau join us.
好的地税税种具有可见性，能阻止预算软约束。
A good local tax is visible and prevents soft budget constraints.
据报道，这家公司正在受到当地税务稽查员的调查。
It is reported that the company is under investigation by the local inspector of taxes.
同时，当地税务局也强调了个人信息是严格保密的。
Meanwhile, the local taxation bureau also ensured that personal information remains strictly confidential.
虽然地税在细节上复杂得要命，但在本质上却很简单。
Though off-puttingly complicated in detail, local taxes are in essence simple .
完善法制建设，严格依法管理、调整现行土地税费体系；
Third, perfecting the law system, adjusting the current tax system;
虽然地税在细节上复杂得要命，但在本质上却很简单。 。
Though off-puttingly complicated in detail, local taxes are in essence simple.
确立房地产税收在地税中的主体税源地位已成为国际趋势。
The real estate tax as a main tax source has become an international trend.
扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
The tax payable shall be withheld from the amount paid by the payer each time.
扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
The tax payable shall be withheld from the amount paid by the payer each time.
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