查询词典 tax-exempt

The personal income tax exemption volume law system as its tax revenue reduces the system, day by day also has become an important system relating to national economy and the people"s livelihood, but this system continuously has rarely had the change since 1994, but inhabitant"s income level unceasingly enhances, the price also unceasingly rises, in recent years our country promotes the housing system, the medical system, the social security system, the educational system and so on many reform measure, obviously, at present our country personal income tax exemption volume legal system and the development of economy and society are in disconformity, the function of adjusting income assignment gradually weakens, the unfair tax burden question extrudes day after day, The perfection of our country personal income tax exemption volume law system call is more and more high, the experts and the scholars also pays more and more attention to the research of this system.

个人所得税免征额法律制度作为一项税收减免制度，也日益成为了税法当中一项关乎国计民生的重要制度，但该制度自1994年以来一直鲜有变化，而居民的收入水平不断提高，物价也不断上涨，近几年来我国又推出住房制度、医疗制度、社会保障制度、教育制度等多项改革措施，显然，目前我国个人所得税免征额法律制度与经济社会的发展情况已不相适应，调节收入分配的职能逐渐削弱，税负不公的问题日渐突出，完善我国个人所得税免征额法律制度的呼声越来越高，专家和学者也越来越关注该制度的研究。

Third, development and perfection of system of distribution mainly include perfection of budget (the principle of budgeted revenue and expenditure in balance, unification of budget system, perfection of double budget and strengthen of supervision on budget), reform of tax system(realization of fairness in tax, coordination of profit distribution of tax, pushing on reform of tax system and complying out tax law),distributive system of financial expenditure(the goal of public financial, structure of financial expenditure, scale of financial expenditure, supervision of financial expenditure, efficiency of financial capital) etc.

作为一种物质利益关系的集中体现，分配的公平与否以及公平的实现程度，基本取决于分配前提的平等性、分配规则的公平性、分配过程的秩序性和分配结果的合理性，其中的关键是分配规则或分配制度问题。因此，把分配引入法律特别是经济法的研究视野，无论是在分配理论的创新上，还是在分配制度的改革上，都具有积极而重要的意义。

Its are major wealth tax stand accords with Chinese national condition, if leave,reform to current wealth tax proof land value added tax, adjust and normative enterprise income tax and individual income tax, restore bequest and donative duty and bonds to issue etc have indirect effect.

其大部分财税主张符合中国国情，并对当前的财税改革如开征土地增值税、调整和规范企业所得税与个人所得税、恢复遗产与赠与税以及公债发行等具有间接影响。

It refers to the personal income deduction to pay income tax, inheritance tax and gift tax, real estate taxes, poll tax, car tax to the Government as well as non-commercial, and other costs after the balance.

它是指个人收入扣除向政府缴纳的所得税、遗产税和赠与税、不动产税、人头税、汽车使用税以及交给政府的非商业性费用等以后的余额。

Besides, when in making tax planning, a company has to take into consideration the following two factors: one is the interaction between economy and tax, and the other is the property of a certain kind of taxes themselves. In this paper, the author tries to put forward some concrete approaches to tax planning, by analyzing the planning of certain taxes that will greatly affect the profit of a real estate development company, such as enterprise income tax and glebe value-added tax.

为了获取更大的收益，房地产开发企业必须对需要进行筹划的税种进行选择，本文通过对营业税、企业所得税、土地增值税等对房地产企业收入影响较大的税种进行具体的税收筹划分析，进而提出一些筹划的操作方法以供探讨。

Management Act for Tax Collection has use two guardant ways of tax revenue, First, the tax authority thinks the people of tax engaged in production and management have escape behavior of obligation to pay tax, can order to pay taxes within a definite time.

我国的《税收征管法》明确规定了可采取纳税担保措施的两种情形：一是税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期间，责令限期缴纳应纳税款；在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。

Whether they bear the name vat tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.

无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。

The new tax law will try to change it; b The new tax law will allow deduction of some expenses, which is currently not allowed. 2 Scale: Experts all denied media report that China's reform in individual income tax will lead to tax savings "10 times of VAT reform", saying China has always being researching on such a reform, but such a large saving is "rootless" given the relative small scale of individual income tax.

新税法将试图改变这种状况。b）新税法将允许一些目前不可减免的税费得以减免。2）改革规模：专家均对各大媒体所称"个税改革规模可能比增值税改革大十倍"一说予以否认，并表示中国一直在酝酿有关个税的改革计划，但是按照目前较小的个税规模，这样大规模的说法毫无根据。

Fourthly, analyzing the support of relevant tax policy to the development of international tourism island and their implications for china: implementation of duty-free shop policy, implementation of tax neutral policy, implementation of duty-free shopping policy mode for domestic people, flexible use of preferential tax policy, taking good use of tax measures to protect the environment, tax earmarking, etc.

对有关税收支持国际著名旅游岛发展的探析，其借鉴与启示是：实行免税店政策；推行税收中性政策；实行国人购物免税政策模式；灵活运用税收优惠政策；注重利用税收手段保护环境；税收专款专用等。

Our country's tax law has much deficiency now which prohibit the development of medium and small enterprises seriously, for example , in the aspect of tax legislation , the sponsors of interpretation are confusion, the target is ambiguous, the mdthod is single.; in the aspect of tax substantive law, VAT Law, Income Tax Law and Tariff Law are unreasonable in system design.; in the aspect of tax procedural laws, medium and small enterprises 'tax-paying cost is too high, pay attention to punishment but neglect services, and taxpayers of medium and small enterprises lack of procedural pertect, all these severely prohibit their development.

我国现行税收法律制度中还存在着诸多的不足，主要表现在税收立法方面促进中小企业立法主体混乱，目标不明确，手段单一；税收实体法方面增值税法、所得税法、关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关&重惩罚轻服务&、中小企业纳税人缺乏程序性保护等，严重的阻碍了中小企业的发展。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。