两税制

针对两套税制存在的差异和弊端，是改革企业所得税税制的重点。

Attention problems on handing in enterprise income tax in the institution ;

税权划分规范与否，关系到中央和地方两级税制体系能否规范建立和有效运行。

Whether taxation power dividing is standard concerns whether the central and local taxation system can be constructed standard and run effectively .

新企业所得税法的实施结束了内外资企业两套税制并存的局面，统一规范了企业所得税法，并对原企业所得税法进行了修改和完善。

The execution of New Enterprise Income Tax Law ended in the situation of two sets of Corporation Income Tax Law System , unified Enterprise Income Tax , and rectified and perfected the Old Enterprise Income Tax Law .

刍议唐两税法的税制设计思想与原则

The Thinking and Principles of Tax System Design of Two-tax Law of Tang Dynasty

从新经济角度对其80年代两次大规模税制改革进行重新认识，对于我国税制改革具有重要的借鉴意义。

A new observing the 80 date Tax Reform Act will be beneficial to our tax reform .

本文从这两方面对分税制的绩效进行了实证研究。

From the efficient and equity perspective , a positive study on the performance of tax federalism was made in this paper .

第二章，从证券税收法律制度的理论分析入手，剖析了证券交易税和证券所得税的理论基础，从反对赞成两方面探寻税制背后的理论原理。

Chapter II , beginning from the analysis of the securities taxation theory , analyzing the theory basement of the securities transaction taxation and securities income taxation , discovering the theory behind the taxation system from two coins .