宽税基

这些国家税制改革的许多经验值得中国借鉴，如降低税率、宽税基等。

Many experiences of their tax reform are worthy of our study , such as cut down the tax rate and expand the tax base , etc.

从20世纪80年代以来，以低税率、宽税基、少减免、严征管为指导思想的税制改革席卷全球，同时管理问题是税制改革的核心，而不是辅助问题的思想也得到了普遍认同。

Since 1980s , tax reform guided by principles of " low rate , wide base , less exemption and strict administration " swept through the world .

按照简税制、宽税基、低税率、严征管的原则，稳步推进税收改革；

According to the principles of simple tax system , wide tax base , low tax rate , rude administration we advance the reform of tax revenue steadily ;

简税制、宽税基、低税率、严征管是新一轮税收制度改革的基本原则。

" Brief tax system , wide tax base , low tax rate , strict levy and management " is the basic principle for new tax system reform .

国外的证券流转税正朝宽税基低税率方向发展，其作用日渐淡化；

Securities indirect tax systems in foreign countries are developing according to the principle of " wide basis and low rate " and their role is gradually fading away .

中国社会保障税税制设计的探讨&基于企业增值税代替工资总额为税基的税制设计构想这些国家税制改革的许多经验值得中国借鉴，如降低税率、宽税基等。

Research on Social Security Tax Including Tax on the Value-added Tax ; Many experiences of their tax reform are worthy of our study , such as cut down the tax rate and expand the tax base , etc.

因此，笔者提出按宽税基、低税率、简税制原则改进个人所得税的费用扣除标准、税率及征税方式；

So according to principles of tax base , low tax rate and simple and easy tax system , the author propose to improve the expense deduct standard , the tax rate and the way of the levy ;

本文遵循教育税设计中的普遍性原则、效率原则及稳定增长原则，提出了具备宽税基、低税率、易征管特征的征税方案。

The article puts forward an initial taxation plan with large scale tax basis , low tax rate and will be easily collected and managed in accordance with the basic taxation principles of universality , efficiency and stable raise .

因此，我国相关部门提出，要严格地按照宽税基、简税制、低税率、严征管的基本指导思想，稳健地推进税收体制改革。

Therefore , the concerning department give a proposition that , to be strictly in accordance with the basic guiding ideology of " wide tax base , simple tax system , low tax rates and strict tax collection " , tax reforming should be push forward strongly .

房地产税的征收范围较窄，税收优惠较宽，税基、税率的设计不够合理，影响了房地产税收职能的发挥。

Narrow range of real estate tax levy , tax incentives wide , the design of tax base and tax rate is not reasonable , all of those facts play affect on the functions of the real estate tax .

基金重复了它的香港一定变宽它的税基警告。

The fund repeated its warning that Hong Kong must broaden its tax base .