较近的有美国经济学家霍尔和拉布什卡于1981 年提出的 均率税(The flat tax)的税改方案,规定对个人严格限于对工资、 薪水和养老金征收,故又称个人工薪税,并规定统一的高豁免额,基 本取消其它逐项减免和...
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今 天非常荣幸能够给大家作讲演,和大家探讨我最喜欢的领域 单一税制 ( the Flat Tax )。我对这一领域已经进行了20多年的研究,希望能让大家了解 单一税制 的广泛应用。
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The flat tax has three major characteristics of the single tax rate, the base of the consumption tax, the clean tax base, just according with these requirements.
单一税具有“单一税率、消费税基、整洁税基”三大特征,正好符合这种条件。
参考来源 - 关于我国个人所得税实行单一税改革研究·2,447,543篇论文数据,部分数据来源于NoteExpress
The flat tax pattern of tax system design embodies the neutral tax ideology to expand tax base, lower tax rates and simplify tax levies.
“单一税”的税制设计模式,体现了拓展税基、降低税率、简化征管的中性税收思想。
The flat tax has three major characteristics of the single tax rate, the base of the consumption tax, the clean tax base, just according with these requirements.
单一税具有“单一税率、消费税基、整洁税基”三大特征,正好符合这种条件。
The gas (petrol) tax, the main source of revenue for transport, has remained flat since 1993.
天然气(燃油)税收作为交通经费的主要来源自1993年以来就处于地位运行且表现平平。
The personal income tax is not simple; it's not just a flat rate on your income, it depends on the type of income.
个人所得税计税方法并不简单,并不是统一的征收税率,而是取决于你收入的类型
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