单一税

主要观点有：第一，单一税理论无论是从理论层面上还是实践中都被证明是可行的。

The major point includes : First , regardless of the single tax theory practices from the theory stratification plane by the proof is feasible .

为何不征单一税呢？

Why not a flat per-plane tax ?

我国可实行分两步走的渐进改革方案和一步到位的单一税改革方案。

China can adopt the gradual reform scheme of the two-step approach and the flat tax reform scheme of the one-step approach .

完美的单一税具有符合简便性原则、消除了对储蓄的负效应等优点。但是，其缺陷是有违公平。

Perfect flat tax has advantages such as meeting the requirement of simplicity and eliminating the negative effects on savings while violating equity .

同时，乔治的社会活动也在客观上使他的单一税思想广泛传播，因而给予一些经济学家以深刻启发。

At the same time , his activities made his thought public as a matter of fact . By this , he enlightened some economists .

征单一税会鼓励航空公司使用更大、更宽体的飞机，优先发展长程而非短程航班，从而鼓励更多的人在短途旅行时乘坐火车。

That would encourage airlines to fly with larger , fuller aircraft and to prioritise long over short journeys , encouraging more people to travel by rail on those .

单一税具有单一税率、消费税基、整洁税基三大特征，正好符合这种条件。

The flat tax has three major characteristics of the single tax rate , the base of the consumption tax , the clean tax base , just according with these requirements .

单一税指将纳税人的所有所得并在一起，实行同一个比例税率的个人所得税，其特征为单一的低水平比例税率和整洁税基。

Flat tax combines all incomes of a taxpayer and taxes it at a low proportional tax rate . Low tax rate , consumption tax base and clean tax base feature dual income tax .

通过分析，本文认为，单一税的真正精神并不在于税率的单一，而是在于取消了许多繁杂的税收优惠。

By way of analysis , I think the genuine spirit of the Flat Tax does not depend on the single of tax rate , and is depending on that it is preferential to cancel many tax preferential .

撒切尔夫人蝉联后的首批政策之一是实施人头税，这是一种为本地服务征收的单一税。该税种基于个人，而非民众居住的房产的价值。

One of her first actions was to introduce the poll tax or community charge , a flat-rate tax for local services which was based on individuals rather than the value of the property in which they lived .

美国个人所得税制度的改革、单一税的兴起和实践、综合所得税模式向二元所得税模式的转变、商品税又重新得到重视等，都为中国个人所得税的改革提供了经验。

The rising and practicing of the flat tax and from the comprehensive income tax mode to the dual income tax change , then paying attention to commodity tax again , provide experiences for personal income tax reform of China .

对此，美国斯坦福大学经济学家罗伯特·霍尔和拉布什卡提出单一税理论，积极倡导降低税率、拓宽税基、简化税制，使税收更加中性，更加富有效率的思想。

Regarding this , US Stanford University economist Robert Hall and Rabushka initiates " to cut the tax rate , to expand the tax base , the simplified tax system positively , causes the tax revenue neutrality , richer efficiency " thought .

新西兰1990年开始了设定通胀目标的尝试，而爱沙尼亚1994年启动了单一收入税。

New Zealand started inflation targeting in 1990 and Estonia launched flat income taxes in 1994 .

个人所得税的累进性改革问题&基于单一个人所得税改革的前景分析

On the Problem of Progressives of Personal Income Tax : An Analysis from the Perspective of Flat Tax Reform in China

美国征收燃油税近一个世纪的实践和经验表明，单一的燃油税不能实现公路成本在纳税人间的合理分摊。

America has levied tax on motor fuel for nearly one century , which shows that the highway cost can not be equitably allocated among vehicles by sole fuel tax .

注：我们无法仅为单一订单退还增值税。

Note : We cannot refund VAT , only , on an order .

为弥补由此造成的财政收入减少，必须进行增税，任何此类增税都应主要通过征收税基广泛、税率单一的消费支出税来实现，比如增值税。

The bulk of any extra revenue needed to make up the difference should then be raised via a broad-based , flat-rate expenditure tax , such as a value added tax .