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In the Republic of China the policy of revenue and control were the most important factors for the colliery.

民国时期的政策因素主要表现为捐税征收与统制政策。

However, this practice has also come to the attention of the authorities and reports have indicated that a 5% export tariff might be imposed in order to stamp out this practice.

但是这一态势也引起了政府的关注,有报导指出政府可能会对这类产品的出口征收5%的出口关税以限制其出口。

In 2003 America's Department of Commerce hit imports of the fish with duties of 37-64%.

征收37%到64%不等的反倾销关税。

The US Commerce Department has imposed anti-dumping tariffs of up to 99% on imports of Chinese tubular goods.

美国商业部对进口中国的管类材料征收达99%的反倾销税。

A compact car that is also as imposing as a saloon, but easier to handle.

紧凑型轿车,这也是像轿车征收,但更容易处理。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) its innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新:(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够;(2)认为制度创新是推动发达国家所得税从弱到强的主要原因,提出我国税种结构优化需要在制度上大胆创新;(3)提出根据各个税种的特性,流转税和所得税的主要功能应有所分工;(4)流转税和所得税的改革应双管齐下,以渐进的方式改革流转税,以突变的方式改革所得税,分工协作,优势互补;(5)提出税收的主要功能是筹集收入,税收在征收环节在促进结果公平方面效果甚微,税收在支出环节更能有效促进结果公平。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新:(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够;(2)认为制度创新是推动发达国家所得税从弱到强的主要原因,提出我国税种结构优化需要在制度上大胆创新;(3)提出根据各个税种的特性,流转税和所得税的主要功能应有所分工;(4)流转税和所得税的改革应双管齐下,以渐进的方式改革流转税,以突变的方式改革所得税,分工协作,优势互补;(5)提出税收的主要功能是筹集收入,税收在征收环节在促进结果公平方面效果甚微,税收在支出环节更能有效促进结果公平。

To the Commissioner of Taxation and / or the Comptroller General of Customs under the Sales Tax Assessment Regulations and/ or the Customs Regulations and/ or the Excise Regulations.

按照销售税征收条款和/或货物税各项规定,交由税收专员和/或海关总审计员查验。

According to Richard Whitman, an associate fellow at Chatham House, the London foreign affairs institute, Van Rompuy's main qualification for the EU job is "being a conciliator, and not being associated with anything that divides the states"– save, perhaps, his recent call for pan-European green taxes.

据伦敦的外交事务学术机构——查塔姆研究所副研究员理查德·魏特曼介绍,范龙佩得到欧盟职位的主要优势是"他可以成为一个调解者,而不会跟那些分裂各国的行为发生关系"——或许这样才安全,就像他最近呼吁征收全欧绿色税。

Reasonable compensation is one of the important components of land confiscation.

合理的补偿是土地征收的重要构成要件。

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