证券交易税是一种行为税还是流转税还存在争议,而且其功能也需谨慎定位。
Whether the securities transaction tax is a behavior tax or a transaction tax has being disputed, moreover, its function also needs to be qualified carefully.
我国证券市场目前主要存在流转税过重、所得税混乱、财产税缺失、行为税错位等缺陷。
There exist primarily the problems such as turnover tax overweight, income tax confusion, property tax loss, and behavior tax dislocation in China.
这或许是指要实施像塑料税这种会增加破坏环境行为的成本的政策,或者要全面禁用一次性塑料。
This might mean implementing policy such as a plastic tax that adds a cost to environmentally problematic action, or banning single-use plastics altogether.
一种手段是使用微观经济学的个案研究来观察消费者行为对从量税退税及减税的反应。
One approach is to use microeconomic case studies to examine consumer behaviour in response to specific tax rebates and cuts.
该方案的支持者称,网络企业躲避企业所得税的行为导致了经济成本的增加。
Supporters of the scheme claim that online companies, by *dodging corporation tax, cost the economy dear.
我和其他乐手相处得很好(我为他们申报所得税),但我的行为习惯和他们不一样。
I got along well with the other musicians (I did their income taxes), but my style was different from theirs.
他们最喜欢用的卑鄙手段是:给国税局打匿名电话,指控自己的敌人在所得税上存在欺诈行为,从而引得国税局去对他们进行审计。
A favorite dirty trick: making anonymous phone calls to the IRS, accusing enemies of income-tax cheating and thereby inducing the IRS to audit them.
亚马逊还在美国多个州发起了反对征收营业税的行动,这恐怕是该公司最受争议的行为。
The vicious, multi-state battle over state sales tax has created perhaps the most controversy around Amazon.
尤其在经历过银行重创之后,不成熟的财政紧缩将会把脆弱的经济推向衰退的深渊,1997年日本在困难时期增加消费税的行为就是明证。
Particularly after a banking bust, premature fiscal tightening can push weak economies back into decline, as Japan's ill-timed consumption-tax increase in 1997 showed.
如果国会议员布哈德的方案曾被通过的话,那么现在(削减税式支出的行为)必然会让世界上的猎鹬者全力争取继续享有他们的抵税优惠。
If Congressman Blowhard ever got his way, the snipe hunters of the world would surely fight to keep their tax break.
即使可观察到的行为不受影响,也可能有超额负担,因为决定一种税的超额负担的,正是对该税的补偿性反应。
Excess burden may result even if observed behavior is unaffected, because it is the compensated response to a tax that determines its excess burden.
随着世界各国对倾销行为的规制,规避反倾销税的行为日益增多。
The circumventing activities, to antidumping tax, become more and more in quantity, along with regulations upon dumping by countries.
罚金就会被认为不过是税而已,因为这一感觉不再,即规则作为行为的一个准则应予认真对待。
They are then felt to be mere taxes because the sense is lost that the rule is meant to be taken seriously as a standard of behaviour.
一次总付税不扭曲行为,但不是一种受欢迎的政策工具。然而,它可作为一种重要的标准,用来比较其他税种的超额负担。
Lump sum taxes do not distort but are unattractive as policy tools. Nevertheless, they are an important standard against which to compare the excess burdens of other taxes.
所得税对储蓄行为的影响是积极的还是消极的,取决于税收储蓄的收入效应与替代效应的相对大小。
Weather the income tax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.
自从我们知道,父亲在他的收入税中有一点欺诈行为后,我们应该在那封信中虚报我们的书本和供给开支吗?
Should we pad our accounts for books and supplies in that letter home-particularly since we know that father cheats a little here and there on his income-tax returns?
现行的煤炭资源税和资源补偿费政策,助长了煤炭生产企业的资源浪费行为,是造成我国煤炭资源开发存在问题的制度根源。
The current policy of coal resource tax and resource compensation fee foster coal enterprises' extravagant development and is also the root of causing the problems in coal resource development.
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.
研究结果表明,营业税的开征会影响商业银行最优贷款发放量,对银行信贷行为具有扭曲作用;
The result shows that, a business tax affects the optimal loan of commercial banks, and distorts banks' behavior, however, enterprise income tax has not such effects.
本文首次揭示了国际洗税行为,并发现上述跨国纳税人纳税不服从行为与国际洗税密切相关。
It's the first time that this article disclosed international tax laundering behaviour and found out the close relation between transnational taxpayers 'noncompliance and international tax laundering.
从雇员的工资扣除(税)的行为。
纳税人诉讼是纳税人基于行政机关的不合理用税行为向法院提起的一种特殊行政公益诉讼。
The taxpayer's litigation is an administrative suit in public intrerest which is bring to court by taxpayers as administrative body unreasonably utilize taxments.
系统是普遍存在的,所得税纳税主体也可以被看作一个系统,它具有所得税筹划的内部行为和与之相对应的所得税法制外部环境。
System is widespread, the taxpayers of income tax also can be seen as a system, which has the internal ACTS of income tax planning and corresponding external environment of income tax law.
系统是普遍存在的,所得税纳税主体也可以被看作一个系统,它具有所得税筹划的内部行为和与之相对应的所得税法制外部环境。
System is widespread, the taxpayers of income tax also can be seen as a system, which has the internal ACTS of income tax planning and corresponding external environment of income tax law.
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