税负水平

而房地产企业实际税负水平自然也成为税收政策制定者与研究者关注的焦点。

The real estate enterprise actual tax burden level become the taxation policy and the focus of attention .

从大、中、小口径分析我国宏观税负水平

An Analysis of Macro Tax Burden Level of China : From the Perspective of Large , Medium and Small Tax Revenue Caliber

我国宏观税负水平评析：基于IMF和OECD税收收入口径

Macro Tax Burden in China : An Analysis on the Base of Tax Revenue Caliber of IMF and OECD

税收成本税负水平税务管理

TX Tax cost , Tax Burdens Level and Tax Administration

中国税负水平的制度分析与优化设计

Institutional Analysis and Optimized Design on Tax Burden of China

我国个人所得税税负水平分析

An Analysis on Tax Incidence Level of China 's Individual Income Tax

重庆市宏观税负水平及其经济因素分析

Analysis of the Level of Macro-tax Burden and Its Economic Factors in Chongqing

最后探讨了界定合理宏观税负水平的理论标准。

Finally , the author discusses academic criterion of rational level of macro-taxation burden .

宏观税负水平是一国政府制定税收制度、调整税制结构的一个重要依据。

Tax burden is an important factor for government to develop tax system and adjust the tax structure .

所有国家的多数受访者都认为，应增加对富人征税，降低穷人的税负水平。

Clear majorities in all countries agree that taxes should be raised on the rich and lowered on the poor .

我国转轨时期财税政策效应及最优宏观税负水平研究

The Studies on the Effects of Tax and Expending Policy and on the Optimal Tax Burden in the Transition Period of China

影响中国经济增长的最优宏观税负水平研究&基于状态空间模型的实证分析

The Studies on the Optimal Tax Burden Affecting the Economic Growth of China & The Empirical Analysis Based on State Space Model

房地产保有环节税收占房地产行业税收总额的比例很低，税负水平很低。

Tax level is too low . The owning real estate tax accounts for a small percentage of the total related tax .

要保持税制改革前后总的税负水平基本维持不变，可以将新的房地产税的税率设定为0.6%。

To maintain the level of tax burden basically unchanged , the new tax rate of real estate can be set at 0.6 % .

另外，为了促进泰安市税收与经济协调发展，提高宏观税负水平，提出了具体的几点建议。

Additionally , the paper tables some proposals in order to promote the economy and revenue of Taian as well as the level of macro-taxation burden .

目前，我国开征物业税存在着物业产权不明、税负水平难定、计税依据难定等问题。

At present , there exist the problems of unclear property rights and the difficulty of determining tax burden and taxation basis in the introduction of the tax .

宏观税负水平偏高意味着政府掌握着较多的财力，而财政陷于困境暗示着政府入不敷出。

High tax burden usually means the government controls a large share of financial resources , and fiscal distress implies that fiscal revenue can 't satisfy government 's expenditures .

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 .

其中，在税率设计过程中，本文以政府财政收入和税负水平为约束，确定了物业税税率的合理范围，并以上海市为例进行了实证分析。

Based on the subjections of government revenue and tax burden , the theoretical reasonable property tax rate is derived , which is then applied in an empirical analysis of Shanghai .

结果显示：虽然中国整体税负水平并未阻碍经济发展，但存在结构性偏高的问题。

The results show that : although the level of the overall tax burden has not been an obstacle to economic development in China , there is still a structurally high problem .

而一国政府能够在多大程度上对非营利组织施以税收优惠，取决于本国非营利组织的最高宏观税负水平，它构成了一国政府对非营利组织潜在税式支出规模。

The highest macro tax level for native NPO determines to what extent the government can give tax preference to the NPO , which consists the potential tax expenditure scale from the government .

电子商务与传统贸易的课税方式和税负水平不一致，因税负不公而导致对经济的扭曲，因而对税收中性原则产生冲击。

The inconsistent tax burden level between electronic commerce and traditional trade , and the economical distortion because of the unfair tax burden , have brought the impact on the principle of litmusless taxing .

同样合理的税负水平对保证政府的财力，促进房地产业的发展，以及房地产企业的生存发展也有着重要的意义。

At the same time , reasonable tax burden level plays an important role in ensuring government financial resources , promoting the development of the real estate industry and development of real estate enterprise survival .

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 % .

运用内生经济增长模型、中国税负水平和财政支出规模的经验数据，确定了一个有利于经济增长的最优税负和财政支出规模。

The paper developed a endogenous growth model in using experience data of taxation burden horizontal and fiscal payment size , estimated the optimal taxation burden and optimal fiscal payment being beneficial to economic growth .

在当前房地产价格居高不下的情况下，房地产行业的相关税收是否合理，税负水平如何等问题，引起社会各界关注。

In the current under the condition of high real estate prices , whether the real estate industry-related taxes is reasonable or not and how the tax burden level is , caused concern in the community .

具体设想是，重新调整开发、保有和转让环节的税负水平，调整与房地产行业相关的各种税种，调整帐款纳税时间，统一会计处理方法等。

To solve these problems , this paper proposes taking such measures as adjusting tax levels concerning development , processing and trading links , adjusting tax items , adjusting levy time , and unifying accounting methodologies .

研究结果表明，企业内部控制与企业反倾销调查举证的采信度存在正相关关系，与企业终裁被征反倾销税税负水平高低呈负相关关系。

The research result expresses that , the internal control exist a positive relationship to the credit-adopting degree of anti-dumping enterprises , and have a negative relationship to the anti-dumping duty level advertised eventually of anti-dumping enterprises .

地区税负水平的计算相对比较容易完成，但对地区税收负担水平及其差异的合理性进行判断却是一个十分困难的课题。

The calculation of the level of regional burden of taxation is relatively easier to finish , but to judge the rationality of bearing competence and difference of the regional tax revenue is a very difficult subject .

地方政府善于使用歧视性的收入政策，对那些对税负水平不敏感、流动性差的纳税人，地方政府倾向于增加其税费负担以扩大收入。

The local government is good at using the discriminative income policy to expand income through increasing the tax burden of these taxpayers who are insensitive to their tax burdens or having no chance to move away .