税收要素

根据这一原则，税收要素、税收程序基本方面的立法权都应由议会机关保留。

According to that principle , the legislation power for tax elements and thefundamental aspects of tax procedures should be reserved by the congress .

在这些前提之下，对交通运输业改征增值税后的税收各要素进行界定。

Under these premises , all tax elements are defined .

税收制度要素环境对对外直接投资的影响。

( C ), the elements of the tax law impact on the oversea direct investment .

本章主要是对建立我国住宅房地产税制度的设想，其中主要包括税收基本要素、评税制度、征收管理和争议解决机制四个方面。第六章：政策建议。

This chapter is a establishment of Chinese residential real estate tax system , which includes the basic elements of taxation , appraisal system , information management and dispute resolution system . Chapter ⅵ: Policy recommendations .

第三章，政府间税收竞争与要素流动。

Chapter three : Intergovernmental tax competition and factor flow .

税收通过生产要素而影响经济发展。

Taxation affects economic development through exerting influence on essential factors of production .

税收作为财政要素之一，是现代政府进行社会管理的重要政策工具。

As one of the fiscal elements , taxation is an important policy tool of modern government social management .

电子商务的迅速发展使我国现行税收在税制要素、税收征管方式等方面受到严重冲击。

The development of electronic business has exerted a great impact on China 's current taxation regulations and methods .

第二部分：介绍了税收、税制要素、税收分类、税收原则、税制结构的概念和内涵，论述了税收的基本理论。

The second section , based on the conceptions and implications of taxation , tax system factor , tax classification , tax principle and tax system structure , the author stated the basic theories of taxation .

燃油税率的双重红利研究中发现，当新增税收完全补贴给要素收入，减少要素市场扭曲时，第一重红利和第二重红利的效果均非常显著。

Based on the results of researching double dividend effects of fuel tax , this paper finds that when the additional tax revenue was subsidized to factors income where lessening distortion in the factor market , the effects of both dividends are highly significant .

分析了公共服务和税收政策对不同要素流动的影响，并结合我国资本与劳动力流动的实际，讨论了资本脱离所有者和劳动力脱离其户籍所在地时的公共服务与税收政策效应。

And at the same time , according to the actual flow of capital and labor in China , the effects of public services and tax policies are also discussed while the capital is away from the owners and labourers away from their residences .

中国加入WTO后，不可避免地对现有的税收理论、税收制度各要素以及税务管理实践产生重大的影响。

After China joins WTO , will exert a great influence on existing tax revenue theory , tax system every key element and management practice of the tax unavoidably .

电子商务的迅猛发展，向人们沿袭多年的传统税收体制、税收原则、税收要素以及国家税收管辖权等提出了冲击和挑战，网上贸易的税收流失问题日益突出。

The rapid development of e-commerce , proposing assaulting and challenges , such as traditional tax revenue system , taxation principle , taxation key element and state revenues jurisdiction followed for many years to people , the tax revenue loss question of online trade is outstanding day by day .

按照现代税收债务法律关系学说，税收债务依课税要素的满足而成立，纳税义务人有按照税法规定办理纳税申报，宣示其具体纳税义务量的义务。

According to modern taxation law thesis , the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor , the taxpayer - being the debtor has the obligation to file the tax report and declare the amount of tax due .

税收成本优化是通过对影响税收成本的要素进行改革、完善，使实际的税收成本在总量和构成上无限地迫近理想的税收成本，最终实现提高税收效率、减少税收征管效率损失目标的过程。

Tax revenue cost optimization is carry on key element reform influence the cost of tax revenue to make real tax revenue cost approaching ideal tax revenue cost limitlessly , in which course we can improve tax revenue efficiency , reduce the lose of efficiency of tax collection and management .

并通过对税收成本的几个相关指标进行说明，了解掌握评价税收成本的基础要素。

And the basic factors of tax cost evaluation are grasped by interpreting related indicators of tax cost .

由于电子商务交易的虚拟化，给现行建立在传统商务模式下的税收制度带来了很大冲击，使纳税义务人、征税对象及适用税率等税收基本要素变得模糊，导致税收监控失灵。

Because of its virtual nature , E business has made great impact on the present tax policy which is based on the traditional business mode , causing the basic tax elements such as payers , objects and applicable rates vague and the tax control ineffective .

税收作为国家的分配工具，与作为方式方法知识体系的技术有着本质上的一致性，技术是税收的内在要素。

As the distribution tools of the country , taxation has consistency in essence with technology which is indeed the knowledge of manner and means . Technology is the intrinsic constituents of technology .