税收分配

关于跨省（区）水电工程税收分配问题的思考

Thought about tax revenue distribution of hydropower projects over provinces

德国与英国区域税收分配制度的比较分析

A Comparison Analysis between Germany and Britain on Regional Tax Distribution Systems

城市基础设施提供的最优规模&MDP税收分配模型的一个运用

The Optimal Scale of Urban Infrastructure : A Study using MDP Tax-Distribution Model

税务管理的主体是代表国家执行税收分配活动的税务机关。

The mainstay of tax administration is the tax authorities that implement the country 's activities of tax allocation .

税收分配通过自身结构的转化，调节引导国民收入分配系统，从而实现产业结构的调整。

The distribution effects of taxes will affect national income allocation , so taxation reform can help industrial structure transformation .

采用横向分配与纵向分配相结合、税收分配与财政分配相结合的模式进行税收利益分配。

The second , revenue distribution uses the model which combines with horizontal distribution and vertical distribution , revenue distribution and finance distribution .

应该在税收分配和政府间转移支付等方面对各级政府的财力格局进行新的调整。

We should re-adjust the financial pattern of the governments of various levels with respect to the tax allocation and the transfer payment between governments .

有关税收分配方式方法的知识体系就是税收技术，含有社会技术和自然技术的内容。

The knowledge system about the manner and means of taxation distribution is indeed the taxation technology , which includes the kinds of social and natural technology .

在向下级转予式的税收分配体制中，地方政府可以得到中央政府大量的退税利益，但要负担绝大部分地方行政开支。

Under a devolved tax-sharing system , local governments are responsible for a wide range of local expenditure and rely on tax rebate from the central government .

我国现行的资源税制度由于在立法理念、税制设计、税收分配等诸多方面存在缺陷，导致了其功能发挥并不显著。

Our current system of resource taxes due to defects in the concept of legislation , tax system , tax allocation , leading to its functioning is not significant .

首先分明确提出了发展大型水电工程的重要性以及由此引出的跨区域水电工程税收分配的相关问题。

First , clearly points out the importance of the development of large hydropower projects , and this leads to inter-regional allocation of hydropower projects related to tax issues .

慈善事业被称为税收分配与市场分配之外的社会第三次分配，它在有效促进社会公平、构建和谐社会方面具有重要的作用。

Philanthropy is called the third social allocation besides tax allocation and market allocation , which effectively promote social justice and has an important role in the building a harmonious society .

1994年我国实行了分税制的改革，主要解决了中央和地方的税收分配问题，而对地方政府间关于跨区域经营企业的税收分配安排仍然缺乏。

In 1994 China adopted the reform of the tax system , mainly to solve the central and local allocation of tax , while local governments on the trans-regional enterprises still lack the revenue-sharing arrangements .

其侵犯的客体是国家的税收分配关系，在客观方面表现为双重违法性，主观方面为直接故意，要求行为人具有违法性认识。

The object of crimes against taxation is state taxation and revenue sharing relation . The objective aspect of crimes against taxation is dual illegality and subjective aspect is direct intent which requires the offender 's cognizance of illegality .

最优的税收分配，重要的是要体现公平原则，但又不能以牺牲效率为代价，因此，公平与效率要同时兼顾。

The significance to the optimal taxation distribution is to reflect equality principle and not to be at the expense of sacrificing the efficiency for realizing the fairness principle . So consideration must be given to both the equity and the efficiency .

为此，如何符合科学发展观的要求，在减少对经济扭曲的前提下，实现税收分配的新的公平目标，是新一轮税制改革应着力解决的问题。

Therefore in the new taxation system reform , we must mainly resolve how to conform to the requirements of the view of scientific development and how to realize the new goal of equity during the tax distribution under less distortion of economics .

实施基本烟田保护制度，建立以烟为主的耕作制度，支持和引导土地流转，因地制宜的建立烟叶税收分配政策，建立完善的烟叶生产管理协调机制，促进产区发展。

Implement basic tobacco-growing field protection system , establish the cropping system to tobacco , support and guidance of land conversion of tobacco taxes and distribution policy , to establish and perfect the tobacco production management and promoting the development of production coordination mechanism .

美、日、德三国层级政府间税收收入分配制度及借鉴

Tax Revenue Distribution Systems in US , Japan and Germany and Implications for China

全球幸福指数调查研究发现，在那些通过税收重分配社会财富和由健全社会保障系统的国家，人们通常生活最幸福。

Global happiness surveys have found that the people living in countries with re-distributive tax systems and the support of social security systems are usually the most contented .

中国东、中、西部地区经济差距比较大，其中一条重要原因是地区间不均衡的税收收入分配办法与不公平的税收负担水平分布。

The economic gap among the eastern , the middle and western districts in China is quite great because of imbalance in tax revenue distribution and tax burden distribution to some extent .

但毫无疑问，英国创造财富的地区，正将越来越多的税收重新分配给其它地区&伦敦和英格兰东南部地区总共贡献了英国43%的税收。

But unquestionably the wealth-generating parts of Britain are redistributing increasing amounts of tax to the regions – overall London and the south-east produce 43 per cent of total UK tax revenues .

第二章，以客观数据为基础，对我国经济及税收横向分配现状进行了分析，并特别研究了企业所得税及增值税在我国区域间的横向分配现状以及典型案例。

The second chapter , based on the objective data , analyzes Chinese horizontal economic and tax allocation status quo , especially researches on the corporate income tax and VAT and as well as some typical cases .

第三部分以A市B区为研究对象，对税收的收入分配状况及税收调控效果进行评估，并分析当前调控效果甚微的原因。

The third part take B District of A city as the research object , the tax on the income distribution and tax regulation effect evaluation , and analyses the control effect .

税收对股利分配的影响分析了MM的股利无关理论、顾客效应理论、税收对资本资产定价模型的影响。

To understand the influence of the taxation on dividend policy , the article discusses M & M 's theory of irrelevance of dividend policy , clientele effect and the influence of taxation on CAPM .

德国的一项研究为涉及税收、收入分配和社会公平的各项政治挑战带来了新的启发，在由法国经济学家托马斯•皮凯蒂（ThomasPiketty）重新点燃的不公平辩论中提出了问题。

German research sheds new light on the political challenges involved in tax , income distribution and social fairness and raises questions in the equality debate revived by French economist Thomas Piketty .

税收对收入分配调节

Adjustment of tax to income distribution

发挥税收的收入分配功能促进养老保险体制的建立和完善

Bring the Income Distribution Function of Tax into Play and Enhancing the Development for Endowment Assurance System

税种协调与微观税收负担合理分配的统一论

On the Unity of the Coordination of Tax Categories and the Reasonable Distribution of Micro - tax Burden

但是，转让定价会影响国与国之间税收利益的分配，也为跨国公司进行国际避税提供了便利。

On the other hand , transfer price policy will affect the allocation of tax revenue between countries and facilitate MNCs to conduct tax avoidance .

再次根据有关税制的阐述分析当前跨区域大型水电工程税收设计和分配存在的问题以及产生的原因。

Again according to the first part of the elaborate analysis of the current cross-regional large-scale hydropower project design and distribution of tax problems and causes .