我国现行税制下，企业纳税的会计核算可归纳为四种情形。
Under the current tax system in China, there are four kinds of business accounting on business tax payment.
入世后，我国要对现行税制和法规作适应性的修改和完善。
After joining the WTO, our country will revise and improve correspondingly the current taxation and regulations.
二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average balance of accounts receivable.
二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average...
而就我国现行税制的实际情况看，它在解决这些问题方面还存在许多不足。
Considering the current situation of China's tax system, it is difficult to solve the problems completely. Ther...
同时分析了在我国现行税制条件下纳税人合法节税的现实空间和技术手段。
Meanwhile the article analysis the actual space and technical skill of how the tax payer to economize on tax legally in our current tax system.
通过对现行税制的局部调整，可体现税收鼓励消费的政策取向，扩大消费需求。
By regulating the present tax system, we can see that tax can stimulate consumption and can expand the consumption demand.
然而，在我国现行税制中，小我所得税却被公家认为是税收流失最严重的税种。
However, in our country current taxation, the personal income tax actually by the public was revealed that is the tax revenue drains the most serious categories of taxes.
本文通过分析电子商务对我国现行税制的影响，提出了我国电子商务税收的应对措施。
This text passes analytical electronic commerce's influence to the our country current tax system, putting forward our country electronic commerce revenue from tax to reply measure.
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。
I think, the research of the reform must based on the boundary and comprehension of current property tax system.
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。
Therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted.
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。
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.
我国加入WTO后，国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。
Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.
第三，现行税制设计所得税比例偏低，狭窄的税基范围使得税收难以充分发挥调控收入和分配的基本职能；
Third, the current design of the low proportion of income tax, a small tax base and scope of the tax makes it difficult to give full play to control the distribution of income and the basic functions;
论述了电子商务对我国现行税制的影响：动摇了税制要素，影响了中性原则，降低了效率违背了公平原则。
How E-business effects China tax system is discussed as following: shake factor of tax system, distort neutral principle, lower revenue, disobey equitable principle.
本文由税收收入同现行税制的关联分析入手，在税收收入增长轨迹同现行税制变动轨迹的联系中，试图捕捉支撑税收收入持续高速增长的“特殊”因素。
Starting from an analysis of the relation between tax revenue and current tax system, the paper is intended to find out the unusual factors supporting China's sustained and rapid tax increase.
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.
中国现行税政管理体制具有明显的过渡性，也暴露出分税制财政体制的深层矛盾。
The current system of taxation administration bears the feature of transience, indicating the fierce contradiction in the separate-taxation system.
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。
The tax system design of our current individual salary income tax limits the function of our individual salary income tax.
从优化税制角度出发，需要将现行生产型增值税转换为消费型增值税。
From the view of optimizing the tax system, it is necessary to transfer present production type VAT to consumption type VAT.
中国现行的房地产税制对于稳定房地产市场，抑制过度投机，降低商品房价格的作用不明显。
The present real estate tax system in China has less effect to stabilize the real estate market, inhibit excessive speculation and lower the price of commercial housing.
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
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。
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.
我国现行企业所得税制存在不少问题及缺陷。
There are quite many problems and defects in China's enterprise income taxation system.
而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。
However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.
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。
Since the tax federalism, current local taxation system has played an important role in ensuring local financial revenues and regulating economic operation.
现行农业税制存在诸多问题，并且明显带有“二税制”特征。
There are a lot of questions in the existing taxation system of agriculture, which that have an evident bi taxation system characteristic.
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.
本文还根据中国的实际，研究中国现行的所得税制度对公司资金成本和资本结构的影响。
We also research into the impact of Chinas income tax regime on corporate capital cost and structure ac cording to Chinas specific situations.
本文还根据中国的实际，研究中国现行的所得税制度对公司资金成本和资本结构的影响。
We also research into the impact of Chinas income tax regime on corporate capital cost and structure ac cording to Chinas specific situations.
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