间接税

在GATT的框架下，出口边境税调整的允许对象只能是间接税，直接税是不允许进行边境税调整的。

Under the framework of GATT , export objects that allowed for border tax adjustment can only be indirect tax , while indirect tax is not allowed for border tax adjustments .

第三节，进行间接税归宿分析。

The third sector investigates the incidence of indirect tax .

增值税、营业税和进口税都是间接税。

Value-added taxes , sales taxes , and import duties are indirect taxes .

在澳大利亚，间接税的主要形式就是营业税。

Australia 's major from of indirect taxation is sales tax .

第二部分：间接税的公平与效率。

Part 2 is the research on equity and efficiency of indirect tax .

任何税务制度，基本上都可以划分为直接税与间接税。

Basically , any system can be divided into direct and indirect taxes .

在使用间接税方面，美国近乎老末。

It is close to the bottom on its use of indirect taxes .

试析欧盟的间接税协调

Analysis of the Indirect Tax Coordination in the EU

间接税负担对收入分配的影响分析

The Effect of Indirect Tax Incidence on Income Distribution

第四部分：进一步改革和完善我国间接税的建议。

Part 4 is specific suggestions on further reforming and improving indirect tax .

税收主要有两种：直接税和间接税。

Taxes are mainly of two types : direct taxation and indirect taxation .

最后从各个主要税种分析了我国间接税目前存在的问题。

Finally , it analyses the main problems of the current indirect tax .

最优间接税模式及其选择

The Optimum Indirect tax Mode and Its Choice

税收结构与经济增长的实证分析&兼论我国的最优直接税/间接税结构

Positive analysis of tax structure and economic growth

在整个欧盟内，增值税是标准的间接税。

VAT is the standard form of indirect tax paid throughout the European Union .

国际间接税改革的成功经验会对我国间接税改革起到很好的借鉴作用。

Successful experience of international indirect tax reformation will be useful to our 's reformation .

增加间接税是为了抵消所得税的减少。

The increase in indirect taxation is intended to neutralise the reduction in income tax .

抵消；中和增加间接税是为了抵消所得税的减少。

The increase in indirect taxation is intended to neutralize the reduction in income tax .

间接税是以进口关税、销售税和营业税的形式征收。

Indirect taxes are imposed in the form of customs duty , excise and sales tax .

第2小节主要是自贸区内各国直接税和间接税协调的具体建议。

The second section mainly put forward some practical suggestion of direct and indirect tax coordination .

进而又客观评价了间接税在我国税制结构中的重要地位。

Secondly , it objectively evaluates an important status of indirect tax in the structure of tax system .

如果公司将成本转移到消费者，那么消费者相当于支付间接税。

If the company passes on the cost to consumers , then the consumer pays the hidden tax .

销售税是一项间接税，因为这个税项的负担可转嫁其他消费者。

A sales tax is an indirect tax because the tax burden can be shifted to other consumers .

并且，出口间接税调整的对象不仅包含物理投入还包括化学投入。

Also , export objects that allowed for adjustments contain not only physical inputs but also chemical inputs .

为避免疑义，欧盟商业订购者需要缴纳任何适用的欧盟间接税。

For the avoidance of doubt , EU business Subscribers are required to remit any applicable EU indirect taxes .

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 .

他说，这是一种对个人征收的间接税，将和欧洲模式一样易于受到操纵。

He said it was an indirect tax on individuals that would be as open to manipulation as the European model .

其次，关于税制结构，主要是从间接税税制的内部结构及其在中央和地方的分布结构这两方面分析。

As for the structure of indirect tax , it 's carried out in two aspects , interior structure and distribution structure .

但为何不暂时削减增值税之类的间接税，来抵消对通胀预期的任何不利影响呢？

But why not temporarily reduce indirect taxes , such as value added tax , to offset any adverse effect on inflationary expectations ?

按要素成本计算的国内生产总值：按市场价格计算的国内生产总值，减去间接税与补贴之间的差额。

Gross domestic product at factor cost : The gross domestic product at market prices minus the difference Between indirect taxes and subsidies .