个人收入调节税是1987年1月1日起国家向居住在中国境内的公民征收的。是为了要有利于善于经营的企业和诚实劳动的个人先富起来，合理拉开收入差距，又要防止贫富悬殊，坚持共同富裕的方向，在促进效率提高的前提下体现社会公平。对过高的个人收入，要采取有效措施进行调节，运用税收杠杆适当调节各类社会成员的收入水平。
个人收入调节税 individual income regulation tax ; personal earnings regulation tax ; Individual Income Tax ; individual income regulatory taxes
工资调节税 wages regulation tax ; [税收] wage adjustment tax
人收入调节税 personal earnings regulation tax
差额收入调节税 [税收] regulatory tax on differential incomes
边境调节税 Border Tax Adjustment ; BTAs ; border adjustment tax
进口调节税 import regulation tax ; import regulatory tax ; regulatory duty
个人调节税 individual income regulation tax
专项调节税 special regulation tax
国营企业工资调节税 owned enterprise wages regulation tax ; state-owned enterprise wages regulation ; state owned enterprise wages regulation tax
国营企业调节税 state-owned enterprise regulation tax
This thesis emphasizes setting up criminal, civil and administrative responsibility mechanism to prevent biological invasion and proposes that we should take comprehensive measures, such as compulsory insurance, mortgage, regulatory tax, to solve the problem of responsibility about biological invasion.
强调建立防治生物入侵的刑事、民事、行政责任机制,并建议采取强制保险、抵押金、调节税等综合性措施来解决生物入侵的责任承担问题。
参考来源 - 生物入侵法律问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
进口调节税由海关在征收(或者补征)进口关税时一并征收。
Import Adjustment Tax will be levied (or a supplementary payment will be levied) by Customs authorities at the same time as Customs duty is levied.
不像其他国家，德国不根据通货膨胀情况自动调节税收等级；
Unlike many countries, Germany does not adjust tax brackets automatically for inflation;
自1991年以来，我们降低了6,537项产品的进口关税，取消了进口调节税。
Since 1991, we have lowered import taxes on 6.537 products and abolished the import regulatory tax.
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