Under the current tax system in China, there are four kinds of business accounting on business tax payment.
我国现行税制下，企业纳税的会计核算可归纳为四种情形。
Therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted.
因此，我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
With the wide application of Internet, E-commerce begins to flourish and hence brings both opportunity and challenge to the current tax system in China.
随着互联网的普及，电子商务应运而生并蓬勃发展，对我国的税收体系既带来机遇，又提出了挑战。
With an analysis of the tax policy practiced during the enterprise reshuffle under China's current tax system, this thesis tables some proposals in regard to the current tax system and policy.
本文通过分析在现行税制下企业重组的税收政策，提出了完善现行税制及税收政策的建议。
In other words, they all share a view that the international tax system has failed to keep up with the current economy.
换句话说，他们都认为，国际税收体系未能跟上当前经济的步伐。
The countries adopting unilateral measures share the opinion that the current international tax system needs upgrading.
采取单边措施的国家都认为，现行的国际税收制度需要升级。
Intergenerational equity: The tax system should raise enough revenue so current generations do not unduly burden future generations.
两代之间的公平：税收系统应该可以使当代人的收入升到足够的高度，使得当代人不会给予下一代过度的负担。
The Tories will keep at least part of the current system of tax credits for research and development (R&D).
保守党至少会保留当前部分税收抵免机制。
PAUL KRUGMAN: a flat tax would either (a) be much higher for most people than the tax they currently pay or (b) raise much less revenue than the current system.
保罗·克鲁格曼：统一的所得税率(a)对于大多数人来说会比现在付的税更高或者(b)比现行制度征收少得多的税收。
Analysis current problem and challenge, advance to set up the tax system of health and to adopt save system of cooperation system, build medical salvation funds.
分析存在问题和挑战，提出设置卫生税、采用具有储蓄制的合作医疗制度，建立医疗救助基金。
The key problem is, what a social security tax system we should design that is fair and efficient itself but can fit to China in current realistic situation as well.
关键问题是，应如何设计一套既符合我国现实国情，又兼具公平与效率的社会保障税制。
The third section thoroughly analyzed existing problems and sources of China land tax system and introduced the international current land tax system structure.
剖析了我国土地税收体系中所存在的问题及根源，并对国际上通行的土地税收体系结构予以介绍。
I think, the research of the reform must based on the boundary and comprehension of current property tax system.
在对财产税体系进行界定和说明的基础上，系统梳理出中国现行税制中的财产税体系。
This article points out that major problems in the current environmental taxation system, and proposes an establishment and improvement of environmental tax for fee system in China.
本文分析了我国现行环境税费制度的不足主要是“费挤税”等问题，提出通过开征环境税等来加以完善的建议。
The tax system design of our current individual salary income tax limits the function of our individual salary income tax.
我国现行个人工资薪金所得税的税制设计，在一定程度上制约着其功能的发挥。
Since the tax federalism, current local taxation system has played an important role in ensuring local financial revenues and regulating economic operation.
分税制实行以来，现行地方税制对确保地方财政收入和调控经济运行发挥了重要作用。
The real estate tax system should be developed more perfect through the bitter way of dealing with the relationship between property tax and current real estate taxes.
我国应该通过正确处理物业税与现行房地产税收的关系，健全房地产税收体系。
Basic introduction to the current real estate tax system, affirmed the advantage of the real estate tax in every special period, during the taxation 's transition.
之后对我国现行的房地产税费体制进行了基本介绍，充分肯定了我国的房地产税费体制在变迁过程中，各个历史时期的特定作用。
In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one.
文章在对我国现行房地产税制进行分析的基础上，提出整理与归并现有房地产税制，以建立新的房地产税制的设想。
Chapters 1, summary and analysis on the characteristic of the tax agency service and the current characteristic, actuality and deficiency of the tax agency system in China.
第一章根据对我国税务代理行业的跟踪调研，概述和分析了税务代理服务产品的特征以及我国目前税务代理的现状和营销方面存在的不足。
Export drawback system, as a financial incentive mechanism of export, is a current tax policy with extensive application in many countries and regions around the world.
出口退税制度作为一项出口财政激励机制，是国际上通行的税收政策，被世界许多国家和地区广泛应用。
And considering the theory of export tax rebate and international experience, this paper try to find out a solution to solve problems existing in current system of export tax rebate.
并结合出口退税的理论及国际经验，力求找出一条解决目前我国出口退税机制中存在的问题的思路。
Under the current income tax system, income has been Levied the double taxation, which brings on the space of income tax planning.
现行所得税制下，发生了所得的经济性重复课税，由此产生了所得税筹划空间。
This paper probes into the distinction between realty's tax and fee, and the deficiency of the current real estate's tax and fee system in China. Then puts forword the suggestion and conception.
本文就房地产税费的区别及我国现行房地产税费制度的缺憾进行了探讨，并提出了建议和设想。
This paper probes into the distinction between realty's tax and fee, and the deficiency of the current real estate's tax and fee system in China. Then puts forword the suggestion and conception.
本文就房地产税费的区别及我国现行房地产税费制度的缺憾进行了探讨，并提出了建议和设想。
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