共享税

共享税部分更多地照顾县级财政的需要。

The portion of shared tax will provide more benefits for the needs of fiscal bureaus of counties .

本章首先阐述本文的选题意义，继而根据所查阅文献资料综述国内外共享税模式选择问题的研究成果。

This chapter explains the significance of this paper , then it summarizes the existing study result of shared tax model throughout civil and foreign according to the searched literature .

企业家与共享税&企业所得税的博弈

Enterpriser and Share Tax-game Theory of the Corporation Income Tax

增值税为国家和地方共享税，实行分成。

Value added tax shares duty for country and place , execute cent to become .

在共享税中，企业所得税的分权普遍具有显著的负效应。

The division of corporate income tax has universally significant negative effects in all the regions .

就这项改革的实现途径而言，先采用共享税的形式作为中间过渡，当是首选。

As far as the way to realize this reform is concerned , sharing tax as a temporary means can be adopted .

乡镇政府的事权范围相对较大，且同上级财政交叉重叠，财权范围相对较小，参与分成的共享税税种和级次较多。

The scope of township governmental duties right is relatively large , intersecting and overlapping with the higher-up finance , but the scope of the property right is comparatively minor .

基于这一背景，本文将税权划分改革研究的重点放在了税收收益权的划分上，其中，共享税的分享比例是税收分权的核心问题。

Based on this background , this research on tax power reform focuses on tax financing rights , where the share of sharing-tax is at the heart of tax decentralization .

随后，介绍国际上较常见到的几种共享税模式，即比例分享模式、税基分享模式、税率分享模式、附加税模式和混合模式。

Secondly , this chapter introduces the usual models of the shared tax . That is , proportional shared model , base shared model , tax rate shared model , additional shared model and the mixed model .

黑龙江省地方财力薄弱，吃饭财政、土地财政、石油财政问题依然存在，因此可争取税收激励政策试点，调增共享税分成比例等。

Heilongjiang Province has fragile local financial , such as " ate meal the finance "," land financial " and " oil financial " problems , so fighting for the tax incentive policies pilot and adjusting by sharing tax sharing ratio is indispensable .