直接税

在大多数的国家，实行的是对人们的直接税，称为所得税。

In most countries a direct tax on person , called an income tax .

个人所得税是直接税，具有很强的调节功能。

Personal income tax is a direct tax , has a strong regulatory function .

在GATT的框架下，出口边境税调整的允许对象只能是间接税，直接税是不允许进行边境税调整的。

Under the framework of GATT , export objects that allowed for border tax adjustment can only be indirect tax , while indirect tax is not allowed for border tax adjustments .

直接税的典型例子是所得税和印花税。

Examples of direct taxes are income tax and stamp duty .

任何税务制度，基本上都可以划分为直接税与间接税。

Basically , any system can be divided into direct and indirect taxes .

税收主要有两种：直接税和间接税。

Taxes are mainly of two types : direct taxation and indirect taxation .

完善地方税体系，逐步提高直接税比重。

Perfect the local taxation base by gradually raising the share of direct taxation .

税收结构与经济增长的实证分析&兼论我国的最优直接税/间接税结构

Positive analysis of tax structure and economic growth

直接税通常以收入为依据。

Direct taxation is always based upon income .

伴随着新税的开征，全新的直接税制度建立起来。

Along with the new tax levy , a new direct tax system was set up .

第2小节主要是自贸区内各国直接税和间接税协调的具体建议。

The second section mainly put forward some practical suggestion of direct and indirect tax coordination .

抗战时期直接税的实施与影响直接税的开征有其深刻的历史原因和社会背景。

The direct tax Imposed by the Nanking National Government , has profound social background and history causation .

首要的直接税是所得税，由有收益的个人付税。

The principal direct tax is income tax , in which the person who receives the income pays the tax .

进出口税则应当公布直接税为出口税和产品税提供了另一个方案。

The tariff shall be made known to the public . Direct taxes offer another alternative to export or output taxes .

所得税和其他税（代表了直接税）比重的增加，有利于抑制投资和过快的经济增长，相反，可以提高边际消费倾向，从而促进消费。

While , Income tax and other taxes ( direct taxes ) proportion increased in tax structure will inspirit consumption and restrain investment .

个人所得税是世界上最复杂的税种之一，是一种以个人（自然人）在一定时期内取得的应税所得为课征对象的直接税。

The Individual Income Tax is the tax that imposed on all kinds of taxable income obtained by individuals in a certain period .

直接税是征税，其结果是预期由付税的个人或机构承担。

Direct taxation is taxation , the effect of which is intended to be born by the person or organization that pays it .

直接税包括农业税收对经济增长有显著的负作用，而流转税等间接税对经济增长的影响不显著；

Direct tax including agricultural tax has remarkable negative effect on economic growth , while in direct tax including circulation tax not remarkable effect .

遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。

Inheritance tax could also be thought of as direct tax on the deceased , although its incidence falls on the heirs of the estate .

个人所得税作为对个人征收的一种直接税，在增加政府财政收入、调节居民收入差距上发挥着重要的作用。

As a direct tax levied on individuals , individual income tax plays an important role in increasing government revenue and adjusting residents ' income gaps .

而直接税增加财政收入的效果也不尽如人意，在抗战时期，政府财政收入的主要部分依然是间接税。

And the effect on increasing the fiscal revenue was not very desirable . The main part of the government revenue still depended on indirect taxes .

除按本宪法前文对人口普查或统计结果规定的比例征税外，不得征收人头税或其他直接税。

No capitation , or other direct , tax shall be laid , unless in proportion to the census or enumeration herein before directed to be taken .

按照本合同，对于移交给许可人的款项，被许可人于本国所支付的直接税由许可人承担。

The direct taxes paid in the country of the Licensee on the amounts transferred in favor of the Licensor as per the contract , are at Licensor 's charge .

近代中国的税收制度经历了从传统的以简单直接税为主体税种向以间接税为主过渡并进入以现代的直接税为主的现代化过程。

The taxation system in recent China proceeded in the three stages from the traditional simple direct tax to indirect tax , then to modern direct tax as main tax .

对企业已付或者应付的与出口产品特别有关的直接税或者社会福利费，实行全部或者部分的减免或者延迟缴纳。

The full or partial reduction , exemption or deferred payment of direct taxes or social welfare charges specifically related to exports , which are paid or payable by enterprises .

低收入水平国家实行的是以间接税为主体的税制而高收入水平国家实行的是以直接税为主体的税制，且收入水平越高，直接税在税收收入中的比重也越大。

Low-income countries execute indirect tax institution and high-income countries carry out direct tax institution . The income level is higher then direct tax has more portion in the tax revenue .

目前，我国税收体制是以直接税为主，间接税为辅，而在间接税中又是以所得税为主要税种，财产税的作用与地位微乎其微。

At the moment , our tax system is based on direct taxes , supplemented by indirect tax which is mainly an income tax , with the property-tax having little influence .

房产税兼具直接税与间接税双重属性，在调节收入分配和有效配置资源两个方面都具有重要作用。

Real estate tax plays an important role in the fair distribution of income and effective allocation of resources , because it has dual nature of both direct tax and indirect tax .

南京国民政府时期，虽然创办直接税的社会条件尚不成熟，但因应抗战的宏观背景，直接税制度成功建立起来。

During Nanjing national government period , although social conditions of direct tax has not been mature , the direct tax system was set up successfully under the macro background of Anti-Japanese War .

免除、减免或递延专门与出口产品有关的直接税就是禁止性补贴，但是有一个例外，即如果递延纳税是要缴纳适当的利息或滞纳金的话就不算补贴。

The exemption , remission or deferral specifically related to an export , of a direct tax is a prohibited subsidy , with an exception that appropriate interests are charged on the tax deferral .