local tax categories 地方税种
major tax categories 主要税种
tax categories allocation 税种配置
levy new tax categories 适时开征新税种
In order to realize it, the marginal cost of tax categories should be identical, thus the social burden about it will less.
为了达到税制的优化,就必须使每一税种的边际总成本相一致,从而使社会的总负担最小。
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。
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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