Tax planning can direct to all tax categories, but because the different nature of tax categories, the way, method and income of tax planning are different.

纳税筹划可针对一切税种，但由于不同税种的性质不同，纳税筹划的途径、方法及其收益也不同。

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This paper offers an overall analysis to these problems and puts forward several concrete improvements such as collecting tax instead of fees and adjusting the non-standard tax categories.

本文针对这一问题进行了全面分析，并提出了在规范费的基础上逐步实行费改税，对一些不规范税种局部调整等具体改进措施。

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An integrated tax system includes not only the reasonable design of each tax category 'elements, but also the reasonable collocation of the main tax categories and the assistant tax categories.

健全的税制既包括每一个税种税制要素的合理设计，也包括税制中主体税种和辅助税种的合理搭配。

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The tax-deferred and the tax-free categories carry significant tax-reduction benefits, which frequently make these two sorts of accounts a more appealing place to hold retirement investments.

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The new streamlining agreement doesn't dictate sales tax rates or tell states what categories to tax--for example, whether they should tax clothing.

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Portugal has increased its value added tax by 1 percentage point across all categories, while increasing the top marginal tax rate by 1.5% on top earners and by 2.5% on corporations.

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