商品税

商品税税负归宿局部均衡实证分析

An Empirical Analysis of the Partial Equilibrium of Commodity Tax Burden

略论从价税与从量税在商品税中的采用

On the Adoption of Advalorem Taxes and Specific Duty in Commodity Tax

西方最优商品税理论研究的历史演变和最新进展

Evolution and Latest Development of Optimal Commodity Tax Theories in Western Countries

海关增加10%的电器商品税。

The custom have impose a10 % tax increase on electrical item .

但是，有广泛根据的土地税并非是商品税的唯一代替手段。

But broadly based land taxes are not the only alternative to commodity taxes .

从价税与从量税是在商品税征收过程中经常采用的两种征收方法。

Both advalorem taxes and specific duty are regular means of the levy of commodity tax .

国际投资的商品税分析

Commodity Tax Analysis in International Investment

第4章探讨商品税的国际协调问题，包括关税和国内商品税的协调。提出关税政策协调的理论依据及其现实制约因素。

Chapter IV examines the international harmonization in the field of commodity tax , including tariff and internal commodity tax .

效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。

Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden .

商品税分为国内商品税与进出口商品税，二者涉及一国的生产和消费的不同环节。

Commodity tax consists of inner commodity tax and import-and-export commodity tax , both of which can put importance on the production and consumption .

提出了在平衡税收负担的基础上建立以房产保有税的财产税为主体，兼有商品税和所得税的税收体系。

Further more , proposed property tax as the main body with the commodity tax and income tax of the tax system at the same time .

最优商品税理论声称，应当对需求较缺乏弹性的商品课以较重的税收，以减少税收的额外负担。

The optimal tax theory holds that goods that lack flexibility in demand should be imposed more taxes in order to reduce additional burdens of tax income .

他说，这次罢工是回应伊朗征收70%商品税的新政策。了重大让步，罢工仍在持续。

He says the strike began in response to a new70-percent tax on merchants by the government , and the strike has continued despite major government concessions .

理论上最有效率的商品税是超额负担为零的中性税收，然现实中并非如此。

Theoretically the most efficient commodity tax is neutral tax whose excessive burden is zero , but this is only an ideal condition which does not exist in reality .

它不仅是商品税、流转税体系的补充，在筹集地方财政收入、公平社会财富方面，更能发挥其不可替代的作用。

It is not only the commodity tax , tax system of supplement , in raising local fiscal revenue , fair social wealth , more can exert its irreplaceable role .

主要税种有个人所得税、公司所得税、货劳税、销售税、房地产税、关税和特种商品税。

Its main categories of taxes are personal income tax , cooplation income tax , commodity tax , sales tax , real estate tax , tariff , particular commodity tax .

最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。

Optimal Tax Theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax , the theory of optimal commodity tax and the theory of optimal income tax .

在其他国内商品税中虽然有的税种设置之间存在叠加和重复征税，对第三产业发展具有一定的影响，但不作为研究的对象。

Among other domestic goods taxes , though there are some overlaying and repetitive levies , which have certain influence on the development of the tertiary industry , they are not deemed as the study targets .

在开放的世界经济中，资本的跨国流动日益活跃，商品税作为现代三大税类之一，必然会对国际投资产生相应的影响。

Commodity tax , one of three kinds of taxes , is bond to influence the international investment activities as the world economies become opener and the transnational movement of capital become more active than before .

自80年代以来，尽管以所得税为主体税种的西方发达国家的税制结构受到商品税发展的有力挑战，但是其主体税的地位并未从根本上动摇。

Since 1980s , despite west developed countries ' tax construction which regard personal income tax as their main tax met forceful challenge from the development of merchandise tax , its status as main tax did not change .

首先对我国税制结构的历史变革与现状进行了简要分析，针对我国现行税制商品税比重过高的现状，提出我国税制结构模式应继续坚持商品税和所得税并重的双主体税制；

First , it analyzes China 's twice tax system reforms and current tax structure in brief , and suggests that China 's tax structure should insist on the double-principal taxes system with income tax and turnover tax .

通过开征商品税（如增值税）来弥补税收收入和提高资源配置效率，发挥税制结构对经济增长和就业的综合调节作用。

Remedy the tax revenues and raise resource distribution efficiency through levying the commodity tax ( such as the value-added tax ), give play to the comprehensive regulating action to the economic growth and employment of tax system structure .

美国个人所得税制度的改革、单一税的兴起和实践、综合所得税模式向二元所得税模式的转变、商品税又重新得到重视等，都为中国个人所得税的改革提供了经验。

The rising and practicing of the flat tax and from the comprehensive income tax mode to the dual income tax change , then paying attention to commodity tax again , provide experiences for personal income tax reform of China .

然而，文章通过对单个消费者条件下最优商品税理论的重新梳理发现：（1）最优税制应使得对每种商品或服务的补偿需求均以税后状态的同等比例变化；

However , we retreat the optimal commodity tax on individual consumer , and get some new points : ( 1 ) under optimal tax system , the compensated demand of each good or service should change at the same proportion as under post-tax condition ;

经济发展中的商品劳务税浅论

On the Commodity and Service Tax in Economic Development

多数分析师预计，在香港推行商品服务税至少需要3年时间。

Most analysts expect a GST would take at least three years to implement .

这将影响经济特区企业在本地的销售，因为这些商品的税一直处于较高水平。

This impacts local sales of SEZ units , which are taxed at higher rates .

加拿大商品劳务税对中国增值税改革的启示

Lessons derived from the GST in canada : on VAT reform in China a new theory on tax arrears

在以上两部分的铺垫下，第三部分开始具体介绍商品劳务税纳税筹划的每一个筹划点。

Bedding in the above two parts , the second part starts talking about the tax-planning point of each plan .

因此，明确纳税筹划的精神、厘清商品劳务税的筹划点是做好商品劳务税纳税筹划的关键。

So , making the spirit of tax planning clear is the key to do tax planning of commodity and service tax .