总体税负水平
总体税负水平-
本文在世界性减税浪潮的大背景下，分析了我国总体税负水平，提出了适度减税的税收政策取向和具体的设想。
Under the background of global tax cutting wave , the essay analysis the China 's overall tax burden and put forward the proper tax cutting policy and its concrete solutions .
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建筑业实施增值税制度设计中税率的设计应使得该行业总体税负水平保持与现行营业税3%的税负基本不变。
The implementation of value-added tax in the tax system in construction industry should be designed to keep the industry overall tax burden level as much as the current business tax which is 3 % .