地方税

At the same time, considering the regional difference, we cannot choose the main tax category of the local government samely. We should establish the main tax categories according to the regional economic development. In a word, the main tax category system which has the difference should be carried out.

同时，考虑我国地域辽阔、地区差别较大的特点，同一阶段各地区地方税主体税种的选择不能搞&一刀切&，可根据区域经济发展状况确立适合自己的主体税种，实行有差别的主体税种制度。

In the range of the world , the real estate tax systems lay particular stress on the real estate retention in mostly nations , where they account appraisal of real estate as a tax basis . Most of taxes belong to provincial main taxes so that local governments have power for levying and controlling .

从世界范围来看，大多数国家的房地产税制都偏重于房地产保有环节，以房地产评估价值作为计税依据，基本上都是地方的主体税种，占地方税的一半以上，地方有比较大的征管权限。

At the same time there are much problems, such as the mistakes of land tax renovation, the unfits of indirect tax, the disorders of direct tax, the bad contidions of local tax, and the low level of tax income, cant be solved as limited by the historial conditions and economic development.

同时，由于受到历史条件和生产力发展水平的制约，近代中国的税收制度及其思想仍有不少应有的历史任务未竟，存在如土地税改革失误，间接税制不尽合理，直接税制不健全，地方税落后以及税收水平较低等诸多问题。

Even if it retains a few flaws, the GST will be far simpler than the thicket of taxes, surcharges and cesses it will replace.

即使消费税有点瑕疵，它也远比名目繁多的附加费和地方税简单。

And Ms Kelly and Ms Cooper –have pensions guaranteed by tax and ratepayers.

以及凯利女士和库珀女士一样——有税收和地方税纳税人保证的养老金。

Ratepayers can chose not to use the bin, but will still be charged for it, just as they are for other community services such as library services.

地方税纳税人可以选择不使用垃圾箱，但是他仍然需要为社区的其它设施缴税，例如图书馆。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。