税收基础

今年希腊经济很可能会萎缩5.5%，这将削弱税收基础。

The economy is likely to shrink 5.5 per cent this year , undermining its revenue base .

由此而来的是城里学校缺少富裕的税收基础而经费不足，恶性循环开始了。

Consequently city schools lack a wealthy tax base and are short of money . A cycle begins .

那些有着比较大的税收基础的城镇，也就是说，居民比较富裕的城镇，就能把比较多的钱投入到学校中去。

Towns with a large tax base , i.e.with wealthier citizens , can afford to put more money / into / their local schools .

每年仅仅为了冲抵这些差异（换而言之，没有新税种增加的情况下增加税收基础）就要耗费一万亿美元。

Simply scrapping these distortions-in other words , broadening the base of taxation without any new taxes-could bring in some $ 1 trillion a year .

在很多发展中国家，地下商业肯定占了所有经济活动的很大一部分，从而削弱了税收基础，增加了合法公司的经营难度。

Certainly in many developing nations it is a material proportion of all economic activity , which undermines the tax base and makes it hard for legitimate companies .

这场瘟疫摧毁了查士丁尼大帝的税收基础，削弱了他对汪达尔人和哥特人的进攻，从而阻碍了东西罗马帝国的合并。

The plague decimated the Emperor Justinian 's tax-base , undermining his ability to battle the Vandals and the Goths and effectively ended the chance of uniting the Western and Eastern Roman Empires .

主要内容：主要包括税收基础理论，税制设计的基本原理及方法，中国现行税制的基本内容，中国税制的评价准则及基本分析方法。

Main contents : the course includes fundamental theory of taxation , the principles and means for designing a tax system , essential contents of Chinese tax system , and evaluation criteria and basic analysis methods for Chinese tax system .

措施将包括削减税收扩大基础设施建设。

The package will include tax cuts and extra infrastructure spending .

它不符合以税收为基础或以保险为基础的系统的定义。

It does not fit into the definition of a tax-based or an insurance-based system .

税收计算基础的确认

Confirmation of the tax computation basis

获取收益是企业经营的主要目的之一，也是国家税收的基础。传统会计学派认为，收益作为企业业绩的综合计量指标，受到企业外部利益关系者的极大关注，收益表是企业会计最重要的产品。

Income is not only the main goal of the enterprise operation but also the revenue base .

从价税是税收的基础上的价值，房地产或个人财产。

An ad valorem tax is a tax based on the value of real estate or personal property .

我国还应建立健全有关电子商务的税收制度基础，主要在法律和技术两方面。

We also have to establish a foundation about e-commerce system of taxation , especially the legal and technical aspects .

税源不仅是税收的基础，而且在一定程度上反映了国家的国民收入水平。

Revenue sources management is not only the tax base , and to some extent reflects the level of national income .

根据提议的立法改变，议会将接手财政部的在新税收的基础上，批准老消费税标签条款的任务。

Under proposed legislative changes , Parliament should take over from the finance ministry the task to approve the term of old excise labels at the acception of the new .

事实证明，英国的经济复苏比奥斯本去年六月所希望的要不堪一击得多。当时他公布了人们记忆中最为大刀阔斧的公共支出紧缩计划，并在沿袭劳工党的税收政策基础上进一步提高了一些税收。

Britain 's recovery has proved more fragile than Mr Osborne hoped last June , when he announced the fiercest public-spending squeeze in living memory , plus some tax rises to go with the ones bequeathed by Labour .

在地税自身方面，存在着税源监控乏力，税收管理基础不扎实、工作被动，税收征管效率偏低，税收成本偏高，税收秩序不规范等问题。

As to itself , there are problems like weak monitoring sources , unsubstantial tax management foundation , passive work , low efficiency of tax collection and administration , high tax cost , and lack of standardization of the tax order .

布什总统（PresidentGeorgeW.Bush）提出了1500亿美元的一揽子经济刺激计划，所有主要总统候选人也都拿出了类似方案，其中包括削减中产阶级税收、提高基础设施支出等。

President George W. Bush has proposed a $ 150bn stimulus package and all the main presidential candidates are offering similar measures , including middle-class tax cuts and increased spending on infrastructure .

纳税服务工作是整个税收工作的基础。

Taxpaying service is the basic of the whole tax project .

这些都为发展电子商务税收打下基础。

This builds a foundation for the development of e-commerce .

第一部分：税收优先权基础理论概述。

Part I : Overview basic theory of tax priority .

税制结构是指按一定标准进行税收分类的基础上形成的税收分布格局及其相互关系。

Tax system structure is tax distribution patterns and their relations based on certain tax classification .

本文第二章在系统阐述绿色税收概念的基础上，将绿色税收环保措施与其它环保手段加以比较，得出了绿色税收是政府保护环境最佳经济手段的结论。

Find that the green tax revenue is the best and economic means of the environmental protection .

税源建设是税收工作的基础，是实现税收的保障。

The construction work is the tax revenue sources based , is to realize the security of tax .

税源管理是税收征管的基础，是进行一切税收工作的前提条件。

Sources of revenue management is the basis for tax collection is the precondition for all the tax work .

税源监控是税收征管的基础，贯穿于税务管理的全过程。

The monitoring of revenue source is the foundation of tax levying and management , and runs through the whole process of tax management .

提出了在平衡税收负担的基础上建立以房产保有税的财产税为主体，兼有商品税和所得税的税收体系。

Further more , proposed property tax as the main body with the commodity tax and income tax of the tax system at the same time .

对大企业税收管理的基础理论：税源管理和税收分类管理进行了较为详细的阐述。

The basic theory of large enterprises taxation management is introduced in detail and the meaning of tax fund management and tax systematic management are clarified .

在比较分析电子政务环境下的税务服务和传统税收服务的基础上，总结出电子税务所具有的优势。

By drawing a comparison between the traditional tax service and e-tax service in the context of e-government , this chapter indicates the advantages of e-tax service .

80年代的税制改革可以说是以供给学派的税收理论作为基础，强调尽力降低税收超额负担，实现效率目标。

Based on the taxation theories of the supply school , the reforms in 1980s emphasized on decreasing the excessive burdens in taxation and realizing the goal of efficiency .