税制要素

明确界定课税模式的本质和运行，是对具体的税制要素进行设计的前提。

Defining the essence and operation of tax mode is the premise for the specific elements designing .

电子商务的迅速发展使我国现行税收在税制要素、税收征管方式等方面受到严重冲击。

The development of electronic business has exerted a great impact on China 's current taxation regulations and methods .

科学的税制要素设计是保证社会保障税顺利开征的关键环节。

Scientific design of the Elements of tax system is the key link to ensure the smooth introduction of social security tax .

第二章分别从税收基本原则、税制要素、现行税制、税收征管等角度分析了电子商务对我国税收的冲击，并指出电子商务对我国经济和税收的促进作用；

Then analyze the disadvantage and advantage that the e-commerce bring on the every aspect of our tax system in the chapter two .

完善税制要素，要做到扩大纳税主体的范围，扩大征税范围，改革费用扣除标准。

In accordance with the contents of declaration , we need to broaden the scope of taxpayer , enlarge ambit of charges , reform exemption standards .

其中，对社会保障税的可行性分析和社会保障税的税制要素设计，尤其是税率的最优界定是该问题的难点。

Among them , the feasibility analysis of social security taxes and design elements of social security tax system , particularly the optimal tax rate is defined as difficulty of this article .

最后，以北京密云水库为例，对森林生态税的具体税制要素进行优化分析，给出具体优化方案，得出最优税率。

Finally , with Beijing miyun reservoir as an example , the forest ecological taxation optimize the specific tax elements , specific analysis , it is concluded that the optimized scheme the optimal tax rate .

通过实施结构性减税政策，引导纳税人的经济行为，激发经济增长的内生动力，以提高税制要素配置的整体运行效率。

By implementing a structural tax cut policy , the economic behavior of taxpayers is guided and the endogenous power of economic growth is inspired to improve the general operation efficiency of tax system element configuration .

第二部分：介绍了税收、税制要素、税收分类、税收原则、税制结构的概念和内涵，论述了税收的基本理论。

The second section , based on the conceptions and implications of taxation , tax system factor , tax classification , tax principle and tax system structure , the author stated the basic theories of taxation .

地震对税收体系的影响是巨大的，影响面也很广，这里仅从税制要素、经济税源、征管实务、队伍建设四个方面进行分析。

The impact of earthquakes on the tax system are enormous and wide , which elements range from the tax system , economic sources of taxation , collection management practices , and team-building in four areas for analysis .

第四章，从纳税人、征税范围、税率以及税收优惠四方面对交通运输业改征增值税的进行基本税制要素的设计，同时又根据交通运输业的不同征税范围进行具体方案设计。

The fourth chapter is to design the basic tax element on transportation industry from tax payer , tax base , tax rate and tax benefit while making the specific design according to different scope of transportation taxes .

第三章是房地产流转税类，第四章是房地产保有税类，分别介绍了房地产流转税和保有税的税制要素以及税种特征，并对其进行横向的国际比较。

Chapter ⅲ is the type of property transfer tax , real estate tenure tax category is the fourth chapter , briefed the property tax elements and the characteristics of tax elements , and its horizontal international comparisons .

通过商品劳务税制要素流动，调整资源配置，扭转日益扩大产业之间发展不协调趋势，以使经济发展短期调节与长期增长的有机结合。

Through the flowing of goods and service tax system elements , resources configuration is regulated , and the trend of non-coordinated development between increasingly expanded industries is turned around , to have short-term economic development regulation and long-term economic growth combined organically .

其次，从影响个人所得税职能发挥的征税模式、主要税制要素、征纳制度等方面分析了个人所得税的公平缺陷，并详细分析了个人所得税公平缺陷的制约因素。

Secondly , from the effects of individual income tax mode functions , the main factor , the tax system is analyzed and publicans aspects of the individual income tax justice , and analyzes on the defects of individual income tax justice factors restricting the defects .

这两部分的分析为房地产税制的要素改革提供了理论分析基础和历史参考依据。

The two parts of the analysis provide a theoretical basis and historical reference materials for the reform of the real estate tax elements .

论述了电子商务对我国现行税制的影响：动摇了税制要素，影响了中性原则，降低了效率违背了公平原则。

How E business effects China tax system is discussed as following : shake factor of tax system , distort neutral principle , lower revenue , disobey equitable principle .

健全的税制既包括每一个税种税制要素的合理设计，也包括税制中主体税种和辅助税种的合理搭配。

An integrated tax system includes not only the reasonable design of each tax category ' elements , but also the reasonable collocation of the main tax categories and the assistant tax categories .

从个人所得税的课税模式、课税对象、费用扣除标准、税率设计四个方面，将我国的个人所得税制与美国、英国等几个国家个人所得税制要素进行比较分析。

What 's more , a comparison about the elements of individual income tax system between the USA and the Great Britain and several other countries from the aspects of tax pattern , taxpayer , design of tax rate .

本文在分析我国社会保障税制设计应遵循四个原则的基础上，就该税制要素设计的五个重要方面问题进行了详细研讨。

In this paper , a deep analysis was made from five angles on the design of China 's social security tax system based on the traditional four-principle rule .