真正症结在于全球化将现行的跨国企业征税制度变得非常陈旧。
The real problem is that globalisation has rendered the current system of taxing multinationals archaic.
一般把旅游税收分为两大类：对旅游业厂商的征税制度和对单个游客的征税制度。
Generally, tourism taxation is divided into two categories: taxation system for tourism firms and tourism taxation for single tourists.
但是绝大多数的复杂性是由美国企业与公民在其境外收入征税制度与其他多数国家适用范围之间的分歧造成的。
But much of that complexity is caused by the divergence between America's system of taxing its firms (and citizens) on their worldwide income and the territorial system used by most other countries.
其中一个原因是许多公司对于一个有着高税率的复杂征税制度并不在乎，尽管它们的主张恰恰相反，通常是因为很少有大公司的纳税额会接近利润35%的最高联邦企业税率。
One reason is that many corporations, despite claims to the contrary, don’t mind a complex tax code with a high statutory rate — often because few large companies pay anything close to 35 percent.
我国现行农产品出口退税制度中存在的主要问题是：农产品征税过程中存在较为严重的税收流失现象；农产品出口退税率偏低、退税不及时。
The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products; a low export rebate rate for agricultural products.
从1985年起，我国实行对进口产品征税、对出口产品退、免税办法，标志着我国现行出口退税制度的建立。
From 1985, we began to put forward the system that put tax on import goods and repay tax on export goods, which proved that we have established the system of export tax refund.
从1985年起，我国实行对进口产品征税、对出口产品退、免税办法，标志着我国现行出口退税制度的建立。
From 1985, we began to put forward the system that put tax on import goods and repay tax on export goods, which proved that we have established the system of export tax refund.
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