征税范围

您能否详细地解释一下营业税的征税范围？

Would you please explain the scope of China 's Business Tax in detail ?

芜湖榷关在税则上有独特之处，征税范围逐步扩大。

Wuhu Trade Customs had unique characteristics and its range of taxation was expanded gradually .

卡梅隆关于乘飞机旅行应该被纳入征税范围的观点是对的。

Mr Cameron is right that air travel should be included in the scope of taxation .

主要从调整税率和征税范围两个方面来提出一些完善的对策建议。

This part makes some good suggestions primarily from the adjustment of both tax rate and tax base .

凡与运营业务有关的各项劳务活动，均属本税目的征税范围。

Various labor service activities related to transportation business all come under the levying scope of this tax category .

根据我国资源税暂行条例的规定，属于征税范围的资源可分为矿产品和盐两大类。

A : According to China 's Provisional Regulations , taxable resources cover two broad categories : mineral products and salt .

“长远委员会”希望通过将销售税的征税范围扩大到服务业，并简化和削减所得税率来解决这一问题。

The Think Long Committee wants to fix this by extending sales taxes to services , and simplifying and cutting income-tax rates .

在税收征税范围确定的情况下，税率是影响污染税征收效果的主要因素。

Taxation rate is the key factor to influence the utility of pollution taxation under the condition that the taxation levy scope is determined .

随着我国经济发展和结构调整，个人所得税的征税范围越来越广，逐渐成为人们关注的热点。

With the economy development and structural adjustment , personal income tax is becoming wider and wider , gradually become the focus of attention .

完善税制要素，要做到扩大纳税主体的范围，扩大征税范围，改革费用扣除标准。

In accordance with the contents of declaration , we need to broaden the scope of taxpayer , enlarge ambit of charges , reform exemption standards .

同时由于个人所得税征税范围广，与个人切身利益联系密切，因此一直是社会关注的热点之一。

At the same time because of individual income tax levy limits wide , and personal interests , and therefore is always closely related to social focus .

该文主要结合我国现行增值税存在的主要问题。提出在扩大增值税征税范围的基础上全面实施消费型增值税。

Aiming at these problems , in this article , the comprehensive implement of consumptive value added tax on the basis of enlarging the range was brought out .

各相关税种存在诸多弊端，征税范围偏窄，税率偏低，调节力度不够。

All kind of related taxes have many malpractice , the tax bases is more narrow , the tax rate is more lower and the strength of regulation is more weak .

我国应从基本国情出发选择税制模式，解决个人收入显性化问题、拓宽征税范围以优化税基，制定合理的税率结构和税收优惠政策，适当提高免征额及完善征管体系等。

The suggestion includes selecting the suitable taxation model , solving obvious income discrepancy , broadening collection range , establishing rational taxation structure , improving revenue policy and improving management system .

根据当前我国经济社会发展情况来看，我国现行奢侈品消费税制度在征税范围、税率、征税环节以及征收管理等方面存在不足。

According to the situation of economy and society , there are some shortages in present consumption tax system , which mainly involved tax range , tax rate , and the administration .

目前我国证券交易流转税存在着征税范围过窄、税率偏高、宏观调节功能缺位等缺陷。

There are some shortcomings in current Chinese stock exchange turnover tax : levy scope is too narrow , tax rate is too high , the function of macroscopical adjustment is invalid , and so on .

减税通常是指通过调整税收法规制度而带来税负的降低，具体包括降低税率、减少税种、缩小征税范围等。

Tax reduction , which includes lowering tax rates , reducing categories of taxes , narrowing the scope of taxation , etc. , is to reduce the burden of taxation by adjusting the tax laws and system .

《个人所得税法》征税范围和应税所得制度研究从法理角度看增值税一般纳税人认定制度

A Study of Taxation Scope and Income Subject to Taxation in The Law of the People s Republic of China on Individual Income Tax ; The system to identify added value tax payers in view of law

第四章，从纳税人、征税范围、税率以及税收优惠四方面对交通运输业改征增值税的进行基本税制要素的设计，同时又根据交通运输业的不同征税范围进行具体方案设计。

The fourth chapter is to design the basic tax element on transportation industry from tax payer , tax base , tax rate and tax benefit while making the specific design according to different scope of transportation taxes .

从理论上分析出税率的不同和征税范围的不同会影响居民收入分配，以及如何调整才能达到缩小收入分配差距的目的。

This part theoretically analysis what the scope of taxation and different tax rates will affect the residents of different income distribution , and how to adjust to achieve the purpose of narrowing the gap of income distribution .

其中包括对税种名称、税目、纳税主体和征税范围、计税依据、税率、积累模式、减免税政策、税收征管模式和法律责任的设想。

Including the name , taxes and levies taxable items and tax subject range , the tax basis , tax rates , tax reductions or exemptions accumulating mode , policy , tax collection mode and the legal responsibility of ideas .

如证券交易所取得了其他属于“金融保险业”营业税征税范围的收入，应按规定征收“金融保险业”营业税。

In case that the stock exchange obtains other incomes within the scope of tax collection of business tax of " finance and insurance industry ", the business tax of " finance and insurance industry " shall be levied in accordance with provisions .

因此，迫切需要向消费型增值税转型，并及时扩大征税范围，合理界定并规范小规模纳税人的行为，不断强化税收征管，确保增值税顺利转型。

Therefore , it 's supposed to be transferred into consumption type of VAT , meanwhile enlarge the range of tax collection , identify and regulate the behavior of minor taxpayers , and improve the tax collection for the sake of the successful transformation .

增值税、营业税的课征范围需要重新界定，把在线交易提供的商品纳入到增值税的征税范围中；把在线交易提供的服务纳入到营业税的征税范围中。

The scope of the tax item such as value added taxes and sales taxes needed to be re-defined , the goods of online transactions belong to the scope of value added tax , the service of online transactions belong to the scope of sales tax .

税收约束机制是从能源消费客体角度出发，增加能源的使用成本，从而减少对能源的使用，达到节能减排的目的，具体包括：完善资源税制度、扩大消费税征税范围以及开征碳税。

From the perspective of energy consumption , Tax constraint mechanism manages to achieve energy saving purposes by increasing energy use and costs and reducing energy use , including : the resource tax system , expanding the scope of consumption tax levy and the introduction of carbon tax .

将增值税征税范围扩大至农村，保持其流转环节的完整，并通过税率优惠以及进项税补贴的措施逐步消除农民承担的不合理税收负担；其次是引入个人所得税。

The actions include expanding the collection scope of VAT to countryside , keeping the integrity of the links in circulation chain , and gradually eliminating the unreasonable tax burden of farmers through tax rate preference and subsidy of VAT . Secondly , we should introduce individual income tax .

作者对我国现行增值税在重复征税、征收范围、小规模纳税人的划分标准及对其政策、抵税凭证和税率设计几方面存在的问题进行了分析。

This paper analyzes the value added tax in taxation policy including taxation zone , demarcated standard of taxpayer and taxation rate , and it points out the problems of taxation repetitive and the form of invoices .

接着，对物业税的征税对象、征收范围、纳税人、税基和税率加以规定。

Then , the article should be provided for tax targets , tax , taxpayers , tax base and tax rates of property tax .

其次，对物业税的征税对象、征税范围、纳税人、税率、减免税范围和征收管理提出相关建议，确保我国开征统一规范的物业税。

There are some recommendations on tax object , the scope of taxation , taxpayers , tax rate , tax breaks and collection management , which ensure the implementation of owning real estate tax in China .

之后，对物业税课税要素，从纳税人、征税对象、征税范围、计税依据、税率等几个方面进行了探讨。

Later , the tax elements of property tax is analysised from the taxpayer , levy object , levy limits , plan tax basis , the tax rate and other several aspects are discussed in this paper .