两税法

简论两税法的内容及其历史地位

Content of Law of Two Sorts of Tax and Its Historical Position

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

唐代租庸调制和两税法在中国赋役制度史和财政史上占有重要的地位。

The Zu-Yong-Diao System and Two-Tax Law of Tang Dynasty played an important role in revenue system .

两税法改革对唐代农村社会的影响

The Impact of the Two - tax System on the Farming Family and Society in Tang Dynasty

目前，我国经济已基本具备统一两税法的约束条件。

At present , our economy has preliminarily reached the requirements of unifying the two standards of tax collection .

唐朝实行的两税法，被看做中国赋税史上的一个里程碑。

The implementation of the Two-Tax Law of the Tang Dynasty was seen as a milestone in China tax history .

由于实施两税法、代役制和租佃制等新的经济制度，激发了广大农民的生产积极性。

The new economic policies such as the " two-taxes " system and the tenancy system greatly motivated the peasants to work .

自唐朝实施两税法以来，中国社会进入了私有产权形态日益深化的阶段，而宋代正处于此一阶段的充分发展时期。

Since the implementation of Two-tax law in Tang Dynasty , China has developed into a stage in which private property rights is characterized by private land ownership .

例如：宋时的“两税法”和明朝时的单税法都来自于唐朝的赋税制度。

For example , the " two taxes " system of the Song Dynasty , the " single whip method of taxation " of the Ming Dynasty were originated from the Tang 's taxation system .

两税法是唐德宗时宰相杨炎制定的，于建中元年（公元780年）颁布，此后在中国历史上一直沿用了八百年之久。

Enacted by Prime Minister Yang Yan , the Double-tax Law was promulgated in780 when De-zong , an emperor of the Tang Dynasty , came into throne ; thereafter it had been in operation for800 years .

两税法是唐代政治经济发展的必然产物，是适应当时土地集中、商品经济发展的赋役制度。

The law of two sorts of tax , an inexorable outcome of the economic and political development of the Tang dynasty , is the taxation adaptable to land centralization and the development of commodity economy at that time .

唐代中期的战争对于漕运安全和两税法的实施，也产生了消极的影响。

The war In the middle tang dynasty war for safety and two tax law method to carry out heart , also had a negative impact on the safety of water transport of grain to the capital and the implement of Lingshui law .

企业所得税优惠政策，是我国现行两套税法中差异最大的地方。

The preferential tax treatment of enterprise income tax is the biggest difference between the two systems of enterprise income tax in China .

因此，应尽快统一内外资企业所得税法，并在立法中克服原有两个税法对股息、投资所得税收处理的不当之处。

Therefore , a reasonable choice should be made for us to unify the income tax laws of these two kinds of enterprises , correct the imperfections in the income taxes of dividend and investment .

然而公益信托制度优势的发挥与良好运行有赖于税收优惠与税收优惠滥用防范两方面的税法制度保障。

But the institutional advantages of charitable trust to play with good performance depend on tax law system to protect both from the tax preference and its abuse prevention .

本文从统一内外资企业所得税税法的角度出发，探讨了设置两套所得税法原因、统一企业所得税税法的必要性和可能性，以及内外资企业所得税税法的统一的框架。

This article discusses the reasons why China makes two sets of income tax laws , and the necessities and the possibilities of unifying the enterprises income tax law , as well as the framework of unifying them .