分税制改革,reform of tax-sharing system
1)reform of tax-sharing system分税制改革
1.In this article,the authors analyze the situation of fiscal equalization and the equalization per- formance of three main kinds of transfers after thereform of tax-sharing system in China.数据分析显示,分税制改革以来,中国财政并未发挥应有的再分配职能,区域间财力的差异程度甚至超过经济发展水平的不平衡,财政不均等严重制约了公共服务均等化水平的提高,长此以往,将危及社会公平与稳定。
英文短句/例句
1.On the basis of the tax-sharing reform, new reforms for sharing income tax revenue were implemented in our fiscal system.财政体制在分税制改革的基础上，实行了所得税分享改革。
2.A General Constitutional Analysis of the Tax Distribution Reform in the Transitional Society;转型社会分税制改革的宪政分析论纲
3.The Fenshuizhi Reform,Fiscal Decentralization,and Economic Growth in China;分税制改革、财政分权与中国经济增长
4.On the Local Tax Growth After the Tax Sharing Reform in China;分税制改革以来我国地方税收增长研究
5.Tax-Share Reform, Fiscal Dependency and the Improvement of Education Equity分税制改革、财政依赖度与教育均衡度改进
6.Review of Russian legal system on division of tax power--Concurrently on its revelation to China"s tax distribution reform俄罗斯税权划分法律制度评介——兼谈对我国分税制改革的启示
7.Tax Sparing System and the Fast Increase of Tax Revenue: An Analysis Based on the Contract Theory;分税制改革与税收快速增长:基于分权契约框架的分析
8.The Causal Analysis of Off-budget Inflation in the Provincial Government after Taxation Reformation;分税制改革后省级预算外收入膨胀的原因分析
9.Studies on the Taxation System Change in the Republic of China and Its Experience Used in the Current Tax Division System Reform for Reference国民政府时期税收体制演变对当前分税制改革的借鉴
10.Reverse Thinking on How to Solve the Problems of Tax-Sharing System Reform--Three Levels of Government, Three Levels of Finance and Three Levels of Taxes;破解财政分税制改革难题的逆向思维——三级政府三级财政三级分税
11.A Choice for the Reform of the Tax System Tax by Studying the System of Tax Distribution in the South Korea;从韩国分税制看中国税制改革的跨世纪选择
12.A Study of Local Financial System Reform of the Divided Tax System;分税制条件下地方财政体制改革研究
13.Reform Goal of Tax Distribution System and its Evaluation;分税制财政体制改革的目标及其评价
14.A Path Dependent Analysis on the System Arrangement with Tax Reform;税制改革对制度安排的路径依赖分析
15.Theoretical Analysis and Reformational Research of China s Real Estate Taxation;我国房地产税制理论分析与改革研究
16.Empirical Analysis on Ability and Level System Reform of State Administration of Taxation Bureau;国税部门能级制管理改革的实证分析
17.Application of Classification on Agricultural Land to Reform of Agricultural Tax System;农用地分等在农业税制改革中的应用
18.Quantitative Analysis on the Influence of Tax System Reforms on National Revenue;税制改革对财政收入影响的实证分析
相关短句/例句
reform of tax system税制改革
1.The tax system of our country has taken on many segments that are not adapted to the development of economy;We should implement the nextreform of tax system as soon as possible.我国现行税制中已经存在着许多不适应经济发展的环节 ,亟需新一轮税制改革。
2.In order to deepen thereform of tax system,the ordinal arrangement should be carried out from the outside of the tax system,the reasonable design should be made from the inside of the tax system and the sound expansion should be considered from the function of tax system.1994年税制改革所确立的新税制在新形势下面临一系列亟待解决的问题。
3)taxation reform税制改革
1.The current bank taxation seriously lag behind othertaxation reform.我国现行银行税制严重滞后于其他税制改革,同其他国家相比,现行银行税制存在诸多问题和弊端,致使我国银行业税收负担沉重。
2.This reform was quite a good and successful example in the history of Chinesetaxation reform.嘉靖至万历年间,江南地区实行以门摊课为中心的税制改革,把按营业额比率而定的商税并入到定额营业税的门摊课中,实现了两税合征。
3.<Abstrcat> Based on the Path Dependence Theory in the new institutional economics, this paper analyses the difference in the tracks oftaxation reform from the aspects of institutional environment and arrangement.文章运用新制度经济学的路径依赖理论,从制度环境和制度安排两方面对税制改革的轨迹差异进行分析,阐明了路径依赖对税制改革的重大影响和作用机制:税收制度安排的差异叠加在不同的税收制度环境上,会把税收制度变迁引向不同路径,或者进入良性循环,或者陷入无效锁定。
4)tax system reform税制改革
1.Probe in the Characteristic of the New Tax System Reform;新一轮中国税制改革特点探析
modity Tax of Financial Service Industry: Tax Burden Equilibrium and Tax System Reform;金融业流转税:税负均衡及税制改革
3.Restriction and optimization oftax system reform in Chinese taxation environment;我国税收环境对税制改革的制约及优化
5)tax reform税制改革
1.Analysis of"New Relations"in New Tax Reforms under the Guidance of the 17th NPC;论十七大精神指导下新税制改革的“新十大关系”
6)taxation system reform税制改革
1.Then it discusses the tax revenue status in and comments on th e policy proposals concerningtaxation system reform hoping that such discussion s will become the scientific basis for the resolution of China s taxation issue s.～税收专家分析会对我国的税收收入形势及效应,税收快于GDP增长的原因,税收形势和积极推进税制改革的政策建议进行了分析。
2.These issues in the local taxation system have not yet been resolved and further more they have become the obstruct to local economic growth, further localtaxation system reform, and establishing canonical tax division system.1994年的税制改革以后,我国逐步形成了地方税体系。
延伸阅读
分税制分税制distributivetax，systemof各级政府之间为满足支出需要而按税种特点划分财政收入的分级财政制度。它是国家预算管理体制的一种形式。分税制也是中央政府与地方政府分权的具体体现。它要求企业按照法律规定，既向中央政府交纳中央税，又向各级地方政府交纳地方税。各级财政根据以本级税收为主的收入，相应安排其支出，独立组织本级预算平衡。在现代各国预算管理体制中，各级政府的收入划分方式有两种类型：一是按国营企业事业单位的行政隶属关系划分各级财政收入来源的方式，即中央级的企业事业单位收入归中央，地方级企业事业单位的收入归地方；二是各级政府对企业事业不作区分，仅根据税收特点划分收入来源，即采取分税制来划分收入来源。中央与地方各自具有独立税收立法和征管体系，各级财政的权责分明为分税制的特征。中国从1994年1月1日起实行分税制的财政管理体制。
