这两个税种体系并未有效结合。
这引发人们猜测，这个税种可能很快要推出了。
This triggered speculation that the tax might soon be introduced.
各州并不愿征收这类税种，即使在景气的时候。
States don't like to raise such taxes, even when times are good.
该税种会影响到空气、水和固体污染物。
但是，这些税收的部分损失将从别的税种上补偿回来。
Part of that revenue loss, however, would be recouped through other taxes.
改变经理人的税种不会减少流向生产领域的资金总量。
Changing the taxation of the managers will not reduce the amount of capital going to productive areas.
只有个别税种符合标准：使用人头税和财产税。
这些税种的某种组合与其他某些税种是等价的。
Certain combinations of these taxes are equivalent to others.
横向公平的其它定义则注重于选择税种所依据的规则。
Other definitions of horizontal equity focus on the rules by which taxes are chosen.
该税种用于税则中，不能删除，要先删除使用它的税则。
You cannot delete this tax class as it is used in Tax Rules. You have to delete the rules it is used in first.
因此，如果税种改变会产生更多的“共担风险”，这将会是一件好事。
So if these tax changes produce more "skin in the game" that will be a good thing.
对经济增长损害最小的税种是对消费和诸如房地产的不动资产征收的税。
The taxes that do least harm to growth are those on consumption or on immobile assets such as property.
爱尔兰已经在尽力解决它的种种问题，削减了公共部门工资，征收了新的税种。
Ireland has tried hard to fix its problems. Public-sector wages have been slashed and new taxes raised.
最后的一类花费中，包括削减某些税种，但是并没有针对个人或者公司税的折减。
The latter category includes some tax cuts, but there was no reduction in personal or corporate taxes.
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.
它作为我国的主体税种，税源大、税负弹性也大，存在很大的筹划空间。
It is main tax category in our country. Its tax source is wide and tax burden elasticity is great.
简单说，除非征收一种新的、基础广泛的税种，否则就根本无法为这些新的开销买单。
Simply stated, there's no way to finance all this new spending without an additional, broad-based tax.
该固定的一揽子计划将会把该税种执行至2018年，而不是2013年。
The package of fixes delayed implementation of the tax until 2018 instead of 2013.
怀疑论者怀疑即使到了2018年，未来的国会也未必能真正实施这一税种。
Sceptics wonder if a future Congress will really implement this tax when the time comes.
一套完善有效的证券税制体系应是多税种构成、多环节调节的复合性税制体系。
A sound and efficient securities tax system should be multi -tax, multi -link adjustment, and compound tax system.
同时，由于其征管存在种种问题，也是我国偷税数额最大、漏征数额最多的税种。
At the same time, because of the problems on its collection and management, it also is the tax with the most leaking number.
最后是房地产税制的其他问题，如重叠税种、缺位税种和房地产企业税负偏重等。
The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and tax deficiency.
当然，在衰退期间增加薪税种不太讨人喜欢，即使这项税种更有效率，而且有更低的实施成本。
Of course, introducing new taxes is rarely popular, particularly not during a recession, even if the tax option would be more efficient and have lower compliance costs.
增值税自从在法国产生以来，历时近半个世纪，已成为世界上绝大多数国家的主要税种。
Ever since its appearance in France, VAT has undergone nearly half a century and it has become a main kind of tax in the absolute majority of countries in the world.
然而，按采矿数量而定的矿区使用税——即新税种代替的那部分——却远远落后于矿主们飙升的利润。
Yet a system of royalties based largely on the volumes mined—which the new tax would replace—has not kept pace with the miners’ soaring profits.
然而，按采矿数量而定的矿区使用税——即新税种代替的那部分——却远远落后于矿主们飙升的利润。
Yet a system of royalties based largely on the volumes mined—which the new tax would replace—has not kept pace with the miners’ soaring profits.
应用推荐