1)neutral tax中性税收
英文短句/例句
1.An Innovation on the Concept of Tax Neutrality;“中性税收”范畴集的再造与理论推想
2.Economic analysis and test effect analysis of the transforming of value added ta --on the basis of the idea about neutral tax revenue;基于中性税收构想的增值税转型经济学及试点效果分析
3.On International Tax Competition and the Competitiveness of China s Tax System;论国际税收竞争与竞争性的中国税制
4.Tax Flexibility and the Growth of Taxation-A Correlation Analysis on the Growth of Taxation in China:1927-36;税收弹性与税收增长──1927-1936年中国税收增长的相关分析
5.Regional Tax Coordination and Its Impact on the Chinese Tax Policy;全球区域性税收协调与中国税收政策取向
6.Discussion on limitations of taxation in current fair income distribution;税收在当前收入公平分配中的局限性
7.On Legal Theory foundation of Tax Refund Policy for Export:the Combination of Tax Neutrality and Tax Regulation;论出口退税制度的法理基础——税收中性与税收调控的结合
8.On Tax neutral Principle in New Enterprise Income Tax of China;新企业所得税法的税收中性原则应用分析
9.Quantitative Analysis of the Implicit Tax Preference Policy in the VAT System;增值税制中隐性税收优惠政策的定量研究
10.A Tentative Analysis on Income Type Determination in Tax Treaty Implementation;刍议税收协定执行中的所得定性问题
11.The Taxation Issues in the Strategic Re-engineering of the State-owned Enterprises and its Countermeasures;国企战略性重组中的税收问题及对策
12.An Analysis on the Sustainable Rapid Growth of Tax Revenue in China;中国税收收入高速增长的可持续性分析
13.elasticity of tax to national income国民收入的税收弹性
14.The Research on Chinese Tax Policy for FDI under International Tax Competition;国际税收竞争下中国FDI税收政策研究
15.The Issue of Compatibility between CFC Tax System and Bilateral Tax Convention and China's CountermeasuresCFC税制与双边税收条约兼容性问题及中国因应对策
16.An Analysis of the Coordination between Tax Revenue and Economical in Central Area;中部地区税收与经济发展的协调性分析
17.An Analysis of Objective fairness of Tax Law Construction;税收法制建设中的客观公正性问题分析
18.Profiting and Tax Allowance Problems in National Local-funded Education;我国民办教育中的营利性问题及税收优惠
相关短句/例句
tax neutrality税收中性
1.Tax Neutrality Principles in the Practice of China s Tax System Reform;税收中性原则在我国税法中的实践
2.The author of this article holds the viewpoint that, when deepening China s tax system reform and constructing new tax system, we should maintain a proper balance between such relations as tax source and tax basis, keeping fair and efficiency, tax neutrality and tax adjustment,etc.笔者认为 ,进一步深化我国税制改革 ,构建新的税收体系 ,应该正确处理好税源与税基、公平与效率、税收中性与税收调控几方面的关系。
3)non-neutral tax非中性税收
4)tax neutrality税收中性原则
5)Revenue neutral theory税收中性理论
6)central taxation revenue中央税收
延伸阅读
税收中性原则 以税收不干预经济、平等对待一切纳税人为目标的税收制度准则。税收原则之一。 税收中性思想最早见于英国古典经济学派的税收理论。它的代表人物A.斯密主张把税收职能限制在满足国家公共经费需要的范围内。经济学家D.李嘉图认为，一切赋税都有害于社会再生产，反对税收对市场机制的干预。19世纪末，新古典经济学派代表英国的A.马歇尔基于"均衡价格理论"，认为国家课税会在不同程度上影响资源有效配置，产生税收超额负担，提出凡是影响价格均衡的税收都是"非中性"的，只有符合中性原则的税收才能保持均衡价格。西方经济学家的税收中性原则是以完全的市场自由经济为背景的。从实践看，20世纪50年代前,没有一个国家真正实行过税收中性原则。1954年以后，欧洲经济共同体相继推行税率比较单一的增值税制度,在一定程度上体现了税收中性原则。有些学者还主张税收对本国投资者和外国投资者也应保持中性，不应厚此薄彼。这样才能促使资本在国际上自由地最有效地流动。按照这种理论，一国政府不应当对引进外资采取减免税措施，税收饶让也缺乏存在的客观依据。在当代，国家调节经济的职能扩大，课税都会自觉或不自觉地、或多或少地影响经济生活。要求一国的税制都按照中性原则建立是困难的。
