税制模式

我国入世后的税制模式选择

Pattern Choice of Taxation System in China after Joining the WTO

对地方税制模式创新的探讨

Discussion on the Innovation of the Local Tax System Pattern

论流转税和所得税的独特功能&双主体税制模式初探

On the unique functions of turnover tax and income tax

电子商务模式下的税制模式探讨

Probing into tax system mode under electronic business mode

个人所得税必须从税制模式的选择和征管制度的实施上加以完善。

It should be perfected the tax system model and collects tax system .

一是我国的个人所得税制模式，应选择分类与综合相结合的税制模式；

Firstly , in taxation pattern , we should put to Comprehensive Income Tax .

中国开征遗产税税制模式及立法体例选择

Inheritance tax model and the Chinese Legal System

基于现行税制模式的我国个人所得税税率设计

A Devise of China 's Personal Income Tax Rate Based on Current Tax System

论个人所得税的税制模式与我国的现实选择

The Analysis on the Pattern of Individual Income Taxation and the Reality Choice of China

个人所得税制模式转换的配套条件研究

A Study on the Support for the Pattern Transformation of the Personal Income Tax System

其一，我国个人所得税法税制模式存在不合理因素。

Unreasonable factors of the tax system mode of individual income tax law of our country .

新税制模式下的个人所得税征管方式改革及对策

The Reform and the Countermeasures of Means of Imposing Individual Income Tax in the New Tax System

因此，有必要对如何将现行分类所得税制模式进行转型做深入研究。

Therefore , it is necessary to study how to transform the mode of classified income tax system .

应改革现行税制模式，实行综合与分类相结合的税制；

Should reform the present tax system pattern , practices tax system that the synthesis and the classification unifies ;

当然，这种税制模式的转换并不是骤然的，而是一个渐进的过程。

Of course , the switch from the old to the new tax system mode is not a sudden but a asymptotic process .

个人所得税税制模式转换的关键是对综合征收部分如何进行制度设计，不同的综合制度设计产生的效果不同，所需要的征管条件有别。

The key of the transitions mode of personal income tax system is to design the comprehensive collection , because the different designs need different conditions .

个人所得税制模式及费用扣除制度作为个人所得税制度的重要组成部分，直接影响到纳税人税收负担的大小。

The tax mode and the expense deduction as an important of personal income tax system , impact on the size of the tax burden on the taxpayers directly .

在此基础上，选择了我国物业税的税制模式，分析明确了物业税和土地出让金的关系，并且建设性的提出了土地批租制完善与改进的方案；

After having clear cognition on it , we choose taxation pattern , clarify its relationship with land remise fund and improve land leasehold system with land annual rent system .

本文通过对现行个人所得税征管方式存在问题的分析，提出新税制模式下个人所得税征管方式的改革对策。

This paper analyzes the problems in imposing individual income tax , and points out the reform of the means of imposing individual income tax in the new tax system .

我国应从基本国情出发选择税制模式，解决个人收入显性化问题、拓宽征税范围以优化税基，制定合理的税率结构和税收优惠政策，适当提高免征额及完善征管体系等。

The suggestion includes selecting the suitable taxation model , solving obvious income discrepancy , broadening collection range , establishing rational taxation structure , improving revenue policy and improving management system .

比较恰当的选择是：以土地使用税+增值税+消费税+所得税的税制模式取代现行的农业税。

A better choice is a tax system pattern " use tax of land + added - value tax + consumption tax + income tax " instead of current agricultural tax .

世界各国个人所得税法律制度发展至今形成了三种基本的税制模式，即分类所得税制、综合所得税制、分类综合所得税制。

Individual income tax law system has formed three basic modes of tax system , namely classified income tax system , comprehensive income tax system , and classified comprehensive income tax system .

这种税制模式曾在我国十多年的税收实践历程中，对组织财政收入、调节个人收入分配等起到了不可忽视的作用。

The mode of classified income tax system has had played an important role in organizing financial income and adjusting personal income distribution in more than 10 years tax practice of our country .

此外，我国个人所得税改革的方向已确定为实行综合与分类的税制模式，现行分类税制模式下的费用扣除制度必然要做出相应调整才能与新的税制模式相适应。

Besides , one of the reformations of China 's individual income tax is to change the classified income tax to classified and aggregate income tax , so the deduction must be changed correspondingly .

但是现行个人所得税在税制模式、税率结构及征收管理等方面存在问题，影响了税收公平原则和税收收入，因此，必须加以改革和完善。

However , there are some problems and loopholes in the current income tax system , such as tax system model , tax rate structure , tax collection and administration , and so on .

在本论文中，笔者从我国现行分类所得税制模式的基本状况入手，列举和分析其存在的诸多问题，以证明对其进行改革势在必行。

In this paper , I introduce the basic situation of the mode of classified income tax system , enumerate and analyze the existing problems . So it is urgent to reform on it .

通过建立并立型分类综合所得税制模式、扩大征收范围、完善征收管理等方法，加强个人所得税的收入职能。

The revenue function of the Individual Income Tax can be enhanced , through of building the paratactic Classify - Integration Mode of Individual Income Tax , enlarging the levy scope and improving levy management .

我国于1980年开征个人所得税，实行分类征收的税制模式。多年来，个人所得税在组织财政收入、调节收入分配等方面发挥了较好的作用。

China began to levy personal income tax in 1980 , and its mode & scheduler system of taxation have played an important role in realizing fiscal revenue and adjusting income distribution Over the years .

我国现阶段采用的是分类所得税制模式，它比较简单，易于控制税源，并且在税款征收和稽查方面都具有一定优势。

The mode of classified income tax system is used in China now . It is simple and easy to control the sources of taxation . It has some advantages in tax collection and tax inspection .

阐明入世后，应从税制模式的选择、税基的扩大、税率的降低等方面逐步与国际接轨，不断加以完善。

We should accord with the international customs step by step in the selecting of the tax system , the enlarging of the tax basis and the reducing of the tax rates , and increasingly improve them .