流转税

我国流转税改革相关问题的研究

A Study on China Circulation Tax System Reform

流转税在税制的设计和实施过程中存在一些问题。

There exist some problems in the process of enacting and operating the circulation tax .

其次，分别通过MT指数和税负转嫁模型、库兹涅茨比率等对现行主要调节税种&个人所得税和流转税的收入分配效应进行考察。

Secondly , by using MT index , tax-shifting model and Kuznets ratio , investigate the income distribution effects of personal income tax and indirect taxes .

本文通过1992～2002年税收数据拟合模型，分别得到我国经济增长最大化时，最优的流转税、所得税占GDP的比率，并得出目前的税改重点应为增大所得税的比率的结论。

This paper pointes out the optimal proportion of turnover tax and income tax rate in the GDP with maximum economic growth , and as a result the tax reform should increase the income tax rate .

关于进一步深化流转税改革的若干设想

Some Tentative Ideas about Further Deepening the Reform of Turnover Tax

关于资产重组中涉及流转税政策的思考

A Review of Policies on Intermediate Taxes in Asset Restructure

这间公司终于补交了他们偷漏的流转税。

The company finally paid the turnover tax in arrears .

我清楚为什么称它为流转税了。

I 'm clear as to why you call it turnover tax .

论流转税和所得税的独特功能&双主体税制模式初探

On the unique functions of turnover tax and income tax

自产自用应税消费品业务中的流转税会计问题

Some Problems of Tax Accounting about Self-produced and Self-used Taxable Consumer Goods

我国流转税负担与流转税制度设计若干问题研究

Issues on China 's Turnover Tax Burden and Design for Turnover Tax System

计算机软件也要征收流转税。

The government will levy indirect taxes on computer soft wares , too .

我国现阶段的国情决定了流转税成为第一主体税。

Turnover tax becomes basic tax just according to the present Chinese condition .

金融业流转税：税负均衡及税制改革

Commodity Tax of Financial Service Industry : Tax Burden Equilibrium and Tax System Reform

第二部分：国外及台湾地区房地产流转税的研究与借鉴。介绍了国外和台湾地区的房地产流转税的征收情况，主要介绍了英国的增值税、营业房产税、继承税和印花税；

The second part : The research foreign and Taiwanese real estate devolving tax .

资产转移不仅涉及企业所得税，同时也涉及到流转税的问题。

Both income tax and turnover tax are involved in asset transfer of enterprises .

企业所得税和流转税的清算鉴证费用。

The expenditures on the liquidation and attestation of business income tax and turnover tax .

1992-2003年我国流转税与所得税的发展

Study on the Development of Turnover Tax and Income Tax during 1992 and 2003 in China

强化流转税宏观调控功能初探

On Strengthen Circulation Tax Macro-control Function

近年来，流转税占税收收入的比重大体在60%左右。

In recent years , the turnover tax takes about 60 % ratio of total tax revenue .

与网店征税密切相关的税种主要有流转税类与所得税类。

Those which are closely related to web shops taxation are mainly turnover tax and income tax .

流转税抵消了所得税的调节效果，也进一步扩大了收入差距。

Turnover tax not only offsets income tax adjustment , but also further expands the income gap .

增值税是目前国际上普遍实施的一种流转税。

Value-added tax ( VAT ) is one of the most prevalent turnover tax in the world .

证券税制包含证券流转税、证券投资所得税和证券交易利得税等税种。

Securities tax systems deal with securities indirect tax , securities investment income tax and securities capital gains tax .

从税种结构看，广西呈现以流转税为主、所得税为辅的税负拉动格局。

From the taxation form structure , Guangxi driving pattern appears as mainly in turnover tax and supplement in income .

中国外资税收优惠政策包括所得税、流转税（关税、增值税）等方面。

The favorable taxation policy for China 's foreign capital embodies such aspects as income tax , tariff and value-added tax .

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；

Empirical study found circulation tax ( indirect taxation ) proportion increased in tax structure can inspirit investment and restrain consumption .

增值税作为一种重要的流转税，是国家进行宏观调控，资源配置的重要手段。

Value Added Tax ( VAT ) can be applied to control macro economy and arrange resources as an important circulation tax .

文章提出了流转税影响个人收入分配调节的理论模型，并对其进行了因素分析，推证得到了一些重要的判别规则。

This paper firstly discusses that the main function of personal income tax of China should be located in adjustment of individual income .

在流转税中征收社会保险附加税，是可持续筹集社会养老保险基金的有效途径。

The social insurance surtax levied from the flow tax is regarded as a effective way for floating the fund on social endowment .