行为税

我国证券市场目前主要存在流转税过重、所得税混乱、财产税缺失、行为税错位等缺陷。

There exist primarily the problems such as turnover tax overweight , income tax confusion , property tax loss , and behavior tax dislocation in China .

具体说来，慈善组织可享受的税收优惠包括收益税、消费税、行为税和所得税四大类；捐赠人亦可享受遗产税等税收优惠。

Specifically , charitable organizations can enjoy four main categories of tax benefits , including profit tax , consumption tax , behavior tax and income tax ; the donators can also enjoy the tax benefits of estate duty , etc. .

对提供应税劳务、转让无形资产以及销售不动产的行为，征收营业税。

Business Tax is levied on the provision oftaxable services , the transfer of intangible assets , and the sale ofimmovable properties .

对单位或个人自己新建建筑物后销售，其自建行为视同提供给税劳务，一律征收一道“建筑业”营业税。

Build the sale after the building to unit or him individual , its are carried together to inspect from the construction bank supply tax service , uniform collect a " bldg. " business tax .

我国的农业税名义上（法定的）是收益税，形式上是资源税，本质上是对农业生产行为征税，是行为税。

Our farming produce tax possesses the quality of revenue taxing legality , the resources one in formality , yet the behavior one for imposing tax on an act of farming producing .

本文首次揭示了国际洗税行为，并发现上述跨国纳税人纳税不服从行为与国际洗税密切相关。

It 's the first time that this article disclosed international tax laundering behaviour and found out the close relation between transnational taxpayers'noncompliance and international tax laundering .