调节税

国营企业工资调节税

State-owned enterprise wages regulation tax

固定资产投资方向调节税

Fixed asset investment regulation tax

WTO的边境调节税与反补贴：我国能源政策和法律必须考虑的两个国际性问题

Border Tax Adjustment and Subsidy in WTO : Two Issues China Must Consider in Making its Energy Policy and Law

交纳个人收入调节税

Pay the adjustment tax on individual income

碳税具有税收的一般特征；碳税是一种间接税；碳税是一种调节税。

Carbon tax has the general characteristics of tax ; Carbon tax is a kind of indirect tax ; Carbon tax is a regulation tax .

中外企业在建设期间免交土地使用费，缓征固定资产投资方向调节税。

Enterprises are free of charge of the land use fee during the construction period and enjoy deferral of the fixed assets investment adjustment tax .

很多孵化器，特别是私人孵化器，是501条款下无利润的，还在交地产税和个人调节税。

Many incubators , especially private ones , are 501 ( c ) 3 non-profit entities and yet pay real estate and / or personal property taxes .

各级地方税务局要认真做好固定资产投资方向调节税停征后的清理清查工作。

Local taxation bureaus at various levels shall carry out sorting out and checking work with prudence after the cessation of fixed assets investment orientation regulation tax .

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 .

税目、税率依照本条例所附的《固定资产投资方向调节税税目税率表》执行。

The taxable items , tax rates shall be determined in accordance with the " Fixed Assets Investment Orientation Regulation Tax Taxable Items and Tax Rates Table " attached to these Regulations .

碳关税是一种碳税，也是一种边境调节税，由于在边境征收，因此被称作碳关税。

Carbon tariff is a kind of carbon tax , and also a kind of BTA ( border tax adjustment ) , which is imposed on the border , thus is named as carbon tariff .

总局将在适当时候听取固定资产投资方向调节税工作情况总结和贯彻减征停征政策执行情况的汇报。

The State Administration of Taxation will listen to the reports on the summary of work on the fixed assets investment orientation regulation tax and the performance of implementing the deduction and cessation policy at a proper time .

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。

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 .

公司是否采用纳税影响会计法，调节所得税费用和净利润的动机影响很小。

Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income .

作为与增值税相配套发挥特殊调节作用的消费税，已经越来越不适应经济形势发展的要求。

Consumption tax , which supports the generally levied VAT and functions the special regulation , cannot meet the development of the economy .

本文主要结论：一是增值税低税率税负起着反向的调节作用，增值税基本税率税负影响较小，而营业税、消费税则起着正向的调节作用。

Main conclusions of this paper : First , it can be found that for the distribution of income , low value-added tax rate plays a reverse role in regulating . The influence of the general rate of value-added tax is less than the business tax .