indirect tax

Finally , it analyses the main problems of the current indirect tax .

最后从各个主要税种分析了我国间接税目前存在的问题。

Part 2 is the research on equity and efficiency of indirect tax .

第二部分：间接税的公平与效率。

The Effect of Indirect Tax Incidence on Income Distribution

间接税负担对收入分配的影响分析

Part 4 is specific suggestions on further reforming and improving indirect tax .

第四部分：进一步改革和完善我国间接税的建议。

Analysis of the Indirect Tax Coordination in the EU

试析欧盟的间接税协调

The Optimum Indirect tax Mode and Its Choice

最优间接税模式及其选择

The third sector investigates the incidence of indirect tax .

第三节，进行间接税归宿分析。

The second section mainly put forward some practical suggestion of direct and indirect tax coordination .

第2小节主要是自贸区内各国直接税和间接税协调的具体建议。

Successful experience of international indirect tax reformation will be useful to our 's reformation .

国际间接税改革的成功经验会对我国间接税改革起到很好的借鉴作用。

VAT is the standard form of indirect tax paid throughout the European Union .

在整个欧盟内，增值税是标准的间接税。

Secondly , it objectively evaluates an important status of indirect tax in the structure of tax system .

进而又客观评价了间接税在我国税制结构中的重要地位。

As for the structure of indirect tax , it 's carried out in two aspects , interior structure and distribution structure .

其次，关于税制结构，主要是从间接税税制的内部结构及其在中央和地方的分布结构这两方面分析。

Securities tax systems deal with securities indirect tax , securities investment income tax and securities capital gains tax .

证券税制包含证券流转税、证券投资所得税和证券交易利得税等税种。

He said it was an indirect tax on individuals that would be as open to manipulation as the European model .

他说，这是一种对个人征收的间接税，将和欧洲模式一样易于受到操纵。

A sales tax is an indirect tax because the tax burden can be shifted to other consumers .

销售税是一项间接税，因为这个税项的负担可转嫁其他消费者。

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

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。

Securities indirect tax systems in foreign countries are developing according to the principle of " wide basis and low rate " and their role is gradually fading away .

国外的证券流转税正朝宽税基低税率方向发展，其作用日渐淡化；

Differ from the average individual income tax rate and the government transfer payment , the impact of indirect tax rates on the current account balance is non-linear .

与平均个人所得税率和政府转移支付有所不同的是，间接税率的减小对经常项目差额的冲击是非线性的。

The taxation system in recent China proceeded in the three stages from the traditional simple direct tax to indirect tax , then to modern direct tax as main tax .

近代中国的税收制度经历了从传统的以简单直接税为主体税种向以间接税为主过渡并进入以现代的直接税为主的现代化过程。

In beginning of this part , the fundamental mode is studied in ways of basic research and the incidence of indirect tax is clarified in experiential research with real data .

首先运用基本研究方法分析了间接税归宿的基本模式，并运用实际数据对间接税归宿进行了经验分析与阐述。

With the development of securities market , there is a trend that securities income tax instead of securities indirect tax becomes the main tax and has deep effect on securities market .

随着证券市场的逐渐发展成熟，证券所得税代替证券流转税成为证券税制的主体税种，对证券市场发挥主要的税收调控作用，已经是大势所趋。

Real estate tax plays an important role in the fair distribution of income and effective allocation of resources , because it has dual nature of both direct tax and indirect tax .

房产税兼具直接税与间接税双重属性，在调节收入分配和有效配置资源两个方面都具有重要作用。

Peasantry burden falls into two categories : the explicit burden and the implicit burden , and the later includes the scissors cross and indirect tax .

按照农民负担的性质，农民负担可以分为显性负担和隐性负担，后者包括工农业产品剪刀差、转嫁的流转税负担。

But the government wants to avoid the political cost of imposing further indirect tax increases this year , when the economy faces a deeper-than - expected recession .

但在今年该国经济衰退程度比预期严重的情况下，希腊政府希望避免在今年提高间接税的政治代价。

At the moment , our tax system is based on direct taxes , supplemented by indirect tax which is mainly an income tax , with the property-tax having little influence .

目前，我国税收体制是以直接税为主，间接税为辅，而在间接税中又是以所得税为主要税种，财产税的作用与地位微乎其微。

Our attention is paid to the implicit burden , and the comparable labor force method and input-output table are employed to measure scissors cross and indirect tax burden respectively .

对农民隐性负担，我们着重讨论利用劳动力可比价格法测算工农业产品剪刀差和利用投入产出表测算流转税转嫁负担。

Low-income countries execute indirect tax institution and high-income countries carry out direct tax institution . The income level is higher then direct tax has more portion in the tax revenue .

低收入水平国家实行的是以间接税为主体的税制而高收入水平国家实行的是以直接税为主体的税制，且收入水平越高，直接税在税收收入中的比重也越大。

On the basis of using two conceptions namely balanced budget incidence and different incidence , it analyses indirect tax incidence and also expounds partial equilibrium analysis and general equilibrium analysis of indirect tax incidence .

在用平衡预算归宿和差异性归宿这两个概念具体阐述间接税税收归宿的基础上，又对间接税税收归宿分析的两种常用方法，即局部均衡分析和一般均衡分析作了具体阐述。

Under the framework of GATT , export objects that allowed for border tax adjustment can only be indirect tax , while indirect tax is not allowed for border tax adjustments .

在GATT的框架下，出口边境税调整的允许对象只能是间接税，直接税是不允许进行边境税调整的。

Most of the academic objections to this would be overcome by a temporary indirect tax cut which the UK chancellor of the exchequer can announce any time under " regulator " powers .

暂时性的间接减税将会消除学术界对此的大多数反对意见，而英国财政大臣随时都可以利用“监管者”的权力宣布减税政策。