The scattering object of tax should be the savings owned by the higher class.

税收分流的对象应为高收入阶层所拥有的储蓄存款。

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Value added tax is a kind of intermediate tax with its commodities and taxable Labour services as the object of taxation.

增值税是以商品或应税劳务的增值额为课税对象的一种流转税。

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Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.

应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。

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That is one of the ways in which increasing a tax rate can reduce the total tax yield, thereby defeating the whole supposed object of the tax-raising exercise.

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