税制设计

刍议唐两税法的税制设计思想与原则

The Thinking and Principles of Tax System Design of Two-tax Law of Tang Dynasty

我国现行个人工资薪金所得税的税制设计，在一定程度上制约着其功能的发挥。

The tax system design of our current individual salary income tax limits the function of our individual salary income tax .

本文从衍生金融产品的会计处理和税制设计上分别进行了阐述。

This article discusses the accounting policy and taxation design separately .

我国社会保障税税制设计的若干问题分析

An Analysis of Several Problems of Designation on Social Security Tax

对农村费改税实践中税制设计的思考

On How to Carry out Fees into Taxes System in the Countryside

遗产税的税制设计及环境分析

Designation of Inheritance Taxation System and Analysis on Its Circumstances

利益均衡视阈下的不动产税制设计

Designing the Real Property Tax System under the Interests Equilibrium Visual Threshold

交叉型分类综合个人所得税税制设计

A Design Plan of A Cross-classify-integrate Individual Income Taxation

房产税改革中核心部分是税制设计，本文主要对税制设计中的难点题进行了探讨。

Design of taxation system is the core part of house taxation reform .

最优税制设计的经济分析

Economic Analysis for Optimization of the Taxation System

环境税税制设计的探讨

Approach on the Taxation Design of Environmental Tax

社会保障税制设计应如何进行

How to Design the Social Security Tax System

金融工具会计准则交易税制设计的思考

Reflects on the tax regime design of financial instruments accounting under the new CAS system

物业税的国际比较以及中国物业税的税制设计研究

An International Comparison of Estate Tax and Research of China 's Estate Tax System Design

税制设计方案强调了方案的可行性和简明性，并以征税的政策效果为方案的评价标准。

The system stresses feasibility and simplicity , and is evaluated by the policy effect .

物业税税基选择是物业税税制设计中的重要内容。

The property tax base choice is in the property tax system design important content .

第四章是承前启后的章节，论述国际税收竞争对受控外国企业税制设计提出的要求。

The fourth chapter discusses international tax competition raised four requirements to controlled foreign enterprises rules .

构建和谐社会下开征社会保障税的迫切性及其税制设计

The Urgency of Levying the Social Security Tax and the Design of Tax System under Structuring the Harmonious Society

提出税制设计中应从博弈的角度更多地考虑到税收政策对纳税人的影响及纳税人对此会采取的相应对策；

Policy and the corresponding counter measure will be adapted by the taxpayers . The tax game is unsymmetrical one .

因此，在具体税制设计中建议从几个方面入手：税收和地租是两个经济性质截然不同的范畴，不应把土地出让金纳入房地产税中；

Tax and rent are two totally different concept , so should not take the price of land into real estate tax .

但随着经济的高速发展，个人所得税税制设计与经济发展水平不相匹配导致了个人所得税的纳税不遵从行为在纳税人群体中有扩大化趋势。

However , taxpaying noncompliance behavior expands with the development of economy because of the imbalance between the economy level and the tax system .

物业税内涵的准确把握及其改革目标的确定直接影响其税制设计。

Grasping the exact connotation of the " property tax " and its reform goals has a direct influence on the design of the tax system .

完善的税制设计为个人收入分配的税收调控提供了良好的制度保证，辅之以严密、高效的现代化征管手段，使税收的收入分配调节功能得以充分发挥。

Besides the consummate institutional arrangement of tax system , the strict and efficient tax collection and administration ensure distinguished effect of regulation on income distribution .

选择不同类型的典型国家的社会保障税制度，进行比较、分析、借鉴。第五部分：社会保障税制设计。

Typical social-security-tax system of different types of country are selected , compared , analyzed and referred too The fifth part includes the design of social-security-tax system .

通过对第三产业商品劳务税制设计价值取向选择，以实现优化产业结构与税收增长之间的协调发展。

Through selection of the tertiary industry goods and service tax system value orientation , a coordinated development between industrial structure optimization and tax growth is achieved .

在税制设计中注重结合实例，利用数学公式量化分析，提出了系统的、新颖的可行性设计方案。

In the course of taxation system designing , the paper pays more attention to the examples and quantitative analysis , and work out feasible land taxation plan .

乱收费的现象反映出我国财政体系存在的问题，包括税制设计的缺陷，地方政府的职能不明确，收入不足以满足其职能的需要等。

Excessive charges stem from a fundamental problem in our public finance system : the revenue of local governments cannot meet their needs , especially in the countryside .

在我国，以公平为主的不动产税制设计还是一个新生事物，因而有必要借鉴发达国家不动产税制设计的成熟经验。

In China , real estate tax system that pays attention to equity is still a new thing , so we need to learn advanced experience from developed countries .

我国现行的资源税制度由于在立法理念、税制设计、税收分配等诸多方面存在缺陷，导致了其功能发挥并不显著。

Our current system of resource taxes due to defects in the concept of legislation , tax system , tax allocation , leading to its functioning is not significant .

给出了开征社会保障税的具体税制设计，提出完善社会保障税的补充机制这也是本文的创新所在。

Produced began levying taxes the social security tax concrete tax system design , proposed consummation social security tax supplement mechanism this also was this article innovation is at .