Analysing the influence of economic factors on the structure of tax system should consider tbe following: the influence of economic range and structure on macro-tax burden;the relationship between direct tax and indirect tax & economic development and macro-tax burden;the relationship between the individual tax category & economic devel- opment and the structure of tax system.
分析经济因素对税制结构的影响,具体分为:经济规模及结构对宏观税负在经常收入中集中程度的影响;直接税、间接税与经济发展和宏观税负的关系;个别税种与经济发展和税制结构的关系。
Direct tax including agricultural tax has remarkable negative effect on economic growth,while indirect tax including circulation tax not remarkable effect.
直接税包括农业税收对经济增长有显著的负作用 ,而流转税等间接税对经济增长的影响不显著 ;我国使经济增长最大化的最优直接税规模是占GDP的 3 5% ,最优的直接税 /间接税比率是 0 4 5,目前直接税和直接税 /间接税比率均已超过其最优数量 ,应适当削减直接
Empirical study found circulation tax(indirect taxation) proportion increased in tax structure can inspirit investment and restrain consumption.
通过实证研究发现,在税收结构中,流转税(间接税)比重的增加对投资增长有激励作用,而对边际消费倾向没有显著影响;所得税和其他税(代表了直接税)比重的增加,有利于抑制投资和过快的经济增长,相反,可以提高边际消费倾向,从而促进消费。
Taxes are mainly of two types: direct taxation and indirect taxation.
税收主要有两种:直接税和间接税。
Examples of direct taxes are income tax and stamp duty.
直接税的典型例子是所得税和印花税。
The principal direct tax is income tax, in which the person who receives the income pays the tax.
首要的直接税是所得税,由有收益的个人付税。
Direct taxes offer another alternative to export or output taxes.
直接税为出口税和产品税提供了另一个方案。
The government raises more money by indirect taxation than by direct.
政府间接税收集资比直接税收集资更多。
The Research of Tax Institution Change: From Indirect Tax Institution to Direct Tax Institution;
从间接税制到直接税制的制度变迁研究
Basically, any system can be divided into direct and indirect taxes.
任何税务制度,基本上都可以划分为直接税与间接税。
Allotment of direct taxes on the basis of state population.
税额分配根据各州人口而作的直接税收的分配
Viewing the Reform Trend of China s Individual Direct Tax System in Light of Theory of Optimal Taxation;
从优化税制看我国个人直接税制改革走向
Direct taxation is always based upon income.
直接税通常以收入为依据。
Direct taxation is usually based upon income.
直接税通常以收入为根据。
Direct taxation is taxation, the effect of which is intended to be born by the person or organization that pays it.
直接税是征税,其结果是预期由付税的个人或机构承担。
POSITIVE ANALYSIS OF TAX STRUCTURE AND ECONOMIC GROWTH;
税收结构与经济增长的实证分析——兼论我国的最优直接税/间接税结构
Direct taxation is usually based on income, ie A person's income is used to calculate the amount of tax he has to pay.
直接税通常以收入为依据(根据个人收入计算出应交税款的数额).
In most countries a direct tax on person, called an income tax.
在大多数的国家,实行的是对人们的直接税,称为所得税。
A direct food levy was imposed.
当局征收了直接食品税。
The government obtains revenue through direct taxation and indirect taxation.
政府通过直接课税和间接课税而获得岁入。
Tax system reform of Russia:Direct and Indirect effects;
俄罗斯税制改革:直接效果、间接效果
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