税收理论

反倾销退税制度在贸易救济领域起着平衡各方利益的重要角色，从中性税收理论和WTO立法精神来看，它都是不可或缺的。

Refund rules play an important role in balancing the interests between related parties in the field of international trade relief . In view of tax theory of neuter and WTO spirits , refund rules are required .

土地税收理论发展：从威廉·配第到费尔德斯坦

Development of land tax theory : From William Petty to Feldstein

中国加入WTO后，不可避免地对现有的税收理论、税收制度各要素以及税务管理实践产生重大的影响。

After China joins WTO , will exert a great influence on existing tax revenue theory , tax system every key element and management practice of the tax unavoidably .

深圳市经济发展与产业结构的税收理论判断

Shenzhen economy development and industrial structure 's tax collection theory Adjustment

我国税收理论发展50年

The Development of China 's Taxation Theory in the Past Fifty Years

最优税收理论框架下的财产转移税研究

Studies on Property Transfer Tax : an Analytical Framework of Optimal Taxation

公平、效率与最优税收理论

Equity , Efficiency and Theory of Optimum Taxation

全文共分为七章：第一章是关于最优税收理论所用到的基本概念的介绍。

Chapter One introduces the basic concepts of the Western Theory of Optimal Taxation .

绿色税收理论及其应用研究

Research on Green Taxation Theory and Its Application

试析中世纪英国税收理论

An Analysis of Taxation Theory in Medieval England

通过辨析现行税收理论的提法，提出税收法律关系的特点应该是：以经济基础即生产力（纳税人）为主体；

Characteristics of the relationship in tax law : It is based on economic relationship ;

税制可以用最适税收理论以外的其它标准来评价。

Tax systems may be evaluated by standards other than those of optimal tax theory .

最优税收理论是近年来经济学家们比较感兴趣的研究领域之一。

In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in .

绿色文明催生绿色理论，绿色理论孕育了绿色税收理论。

Green civilization gives birth to the Green Theory , which subsequently incubates the Green Taxation Theory .

当代西方税收理论表明，税收能够对风险投资产生重要的影响。

Current Western theory on tax indicated that tax can have a great influence on venture investment .

但是，对于最优税收理论的基本内容及其所存在的问题，在我国尚未有人进行系统、全面的介绍和分析。

However , the Western Theory of Optimal Taxation has not been introduced to China systematically and comprehensively .

电子商务的迅猛发展，对传统的税收理论和税收制度提出了严重的挑战。

The rapid development of e-commerce has brought a great challenge to the traditional taxation theory and taxation sysytem .

这种立宪分析与正统的公共财政和税收理论完全不同。

This kind of constitutionalism is analyzed to be completely different from orthodox public finance and tax revenue theory .

进入20世纪90年代后，可持续发展成为世界各国普遍采用的发展模式，绿色税收理论应运而生。

Enter the 90 's , continued development become a widely use mode , green tax revenue theories construct .

（全盛）时期，繁荣期乔治（男子名）乔治.亨利：（1839-1897）美国记者和改革家，以其税收理论闻名，作品包括《进步与贫穷》（1879年）

American journalist and reformer known for his theories on taxation , contained in Progress and Poverty ( 1879 ) .

纳税服务是当前各级税务部门和税收理论界关注和研究的焦点热门话题。

Tax service is the hot issues that tax theory and tax section of every level pays much attention to .

西方税收理论并未将中央税与地方税关系问题作为税制优化的内容。

The relationship between the central and local taxation has not been brought into the theory of western tax system optimization ;

在对国际税收理论和筹划方法进行分析的基础上，提出了加强国际业务税收筹划的相关建议。

In theory and international tax planning method based on the analysis put forward to strengthen international business tax planning recommendations .

因此，逃税问题已成为税收理论研究者、政府部门所关注的重要课题。

Thus , tax evasion has become an important issue , which theoretical researchers and government departments pay more and more attention .

在对环境税收理论分析、实证描述的基础上，本文着重研究了我国环境税收体系的构建问题。

Based on the analysis and description of the environment taxation , the thesis focuses on the establishment and development of environmental taxation system .

至今主要形成了四类理论：代理成本理论、期限匹配理论、税收理论和信息不对称理论。

There are mainly four formative theories : the Agency Cost Theory , the Maturity Matching Theory , Taxation Theory and Asymmetric Information Theory .

主要是介绍了本文涉及的相关概念和理论基础，包括分权体制下的税收理论和财政理论。

It is to introduce the relevant concepts and theoretical basis for this article , including the tax theory of decentralization and financial theory .

第四章是对剩余价值论和马克思的再生产理论基础上的最优税收理论有关的基本概念和基本理论的分析。

Chapter Four analyzes the basic concepts and basic theory of Optimal Taxation based on Marx 's Theory of Surplus and Theory of Reproduction .

然而知识经济对传统国际税收理论造成很大冲击，建立在传统经济基础上的国际税收规则已经无法完全适用在知识经济时代。

But the knowledge economy caused great impact on the traditional international taxation theory , which has been unable to fully apply to knowledge economy .

传统的税收理论研究是建立在信息完全的基础之上的，而这只是一种假设的理想状态。

The traditional study of revenue theory depends on the basis of complete information , however , it is only a hypothetical and ideal condition .