综合税制

政府的“综合税制”计划对削减温室气体向前迈出一步。

The government 's feebate programs are a step forward in the movement to curb greenhouse gases .

实现综合税制并不需要广泛的国际合作&尽管国际合作对此肯定会大有帮助。

It is possible to move towards unitary taxation without widespread international co-ordination , though that would certainly help .

在华盛顿，标准的立场是“综合税制改革”，即“在下调税率的同时扩大税基”。

In Washington , the standard position is " comprehensive tax reform " where we " lower the rates and broaden the base " .

一是借鉴国外经验，完善税收制度：建议实行分类与综合税制模式；改革课税单位，合理规范扣除项目；简化分级累进税率，降低最高税率。

First , learn from foreign experience , and improve the taxation system : proposes classification and comprehensive implementation of tax system model ; reform taxation units ; reasonably regulate the reduction ; simplify the classification progressive tax rates , and reduce the top rate .

而且，分类所得税制和综合所得税制的理论基础不同；

Thirdly , the theoretical foundation of the Categorized Income Tax and the Comprehensive Income Tax is different .

我国可以从采用分类综合所得税制、提高边际税率、加强税收征管等措施入手，进一步深化个人所得税的改革。

Thus we should reform present individual tax system by adopting classified comprehensive income tax system , increasing boundary tax rate , and strengthening management of taxation .

我国《个人所得税法》应选择综合所得税制，并合理区别对待不同经济负担的纳税人进行费用扣除。

Our China Individual Tax Law should select comprehensive income tax system and treat them respectively according to their different economic burdent to remove the part of taxes .

综合所得税制，是将纳税人全年各种不同性质所得汇总起来，统一扣除，按照统一的税率计算征收所得税的制度。

Comprehensive income tax system is the different nature of the taxpayer from the year together , unified deducted , in accordance with the uniform rate of income tax collection system .

世界各国个人所得税法律制度发展至今形成了三种基本的税制模式，即分类所得税制、综合所得税制、分类综合所得税制。

Individual income tax law system has formed three basic modes of tax system , namely classified income tax system , comprehensive income tax system , and classified comprehensive income tax system .

通过建立并立型分类综合所得税制模式、扩大征收范围、完善征收管理等方法，加强个人所得税的收入职能。

The revenue function of the Individual Income Tax can be enhanced , through of building the paratactic Classify - Integration Mode of Individual Income Tax , enlarging the levy scope and improving levy management .

这就要求我们积极地对现行分类所得税制模式进行改革，向综合所得税制模式转变，完善个人所得税制。

So that it has suffered great loss . We should carry out the reform on the present system of classified income tax actively , to accomplish the comprehensive income tax system , and to perfect income tax .

当前世界各国的个人所得税课征模式大体可以归为以下三种：分类所得税制模式、综合所得税制模式和混合所得税制模式。

At present , the system of personal income tax can be generally divided into three kinds : the mode of classified income tax system , the mode of comprehensive income tax system and the mode of mixed income tax system .

应用多目标决策分析方法，提出了跨国投资地点选择纳税筹划的层次分析结构模型，从而可综合考虑多种税制因素以确定出最佳跨国投资地点。

Sixthly , by applying multi-objective decision analysis method , this dissertation constructs an AHP model for tax planning of foreign direct investment location choice , with which the optimal location choice can be made while considering many factors of taxation .

交叉型分类综合个人所得税税制设计

A Design Plan of A Cross-classify-integrate Individual Income Taxation

一是我国的个人所得税制模式，应选择分类与综合相结合的税制模式；

Firstly , in taxation pattern , we should put to Comprehensive Income Tax .

此外，我国个人所得税改革的方向已确定为实行综合与分类的税制模式，现行分类税制模式下的费用扣除制度必然要做出相应调整才能与新的税制模式相适应。

Besides , one of the reformations of China 's individual income tax is to change the classified income tax to classified and aggregate income tax , so the deduction must be changed correspondingly .

因此，只有综合优化转让定价税制的实体性内容与程序性内容，做好事前、事中、事后的全程监控，才能促进转让定价税制与征管机制的一致性。

Therefore , only by general optimizing the content and the procedure of the transfer pricing taxation system and well controlling the whole process beforehand , in the matter , and afterwards , the consistency of the transfer pricing taxation and its collection mechanism can be promoted .