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The third part discusses the dual effects of Likin on the society and economy of Guangxi during the period of Late Ch'ing.

第三部分主要论述晚清广西厘金制度对本省社会经济的双重影响:一方面从地方财政收支两个层面分析厘金对广西财政的支持作用;另一方面分析厘金的征收给广西社会经济带来的不利影响。

Modernization was based on substantive financial earnings and this meant that China must increase venture. But under Chinas specific circumstance, the government had to aggravate the likin collection; then its flooding also badly hindered the currency of merchandise and went against developing the modernization.

现代化是建立在巨额的财政收入基础上的,这就意味着政府必须扩大税收,但在近代中国特定的时空环境下,只有加重厘金的征收;而厘金的冗滥又严重阻碍了商品的流通,不利于现代化的开展。

And期房limited to policy, property tax is levied by reference to the Hong Kong practice.

和期房限制政策,征收物业税是参照香港的做法。

In China, a high luxury tax often more than 30% is applied to most purchases of electronics and jewelry, and that tax causes many mainlanders to buy such goods outside the country.

大陆对奢侈品通常征收30%以上的关税,这其中就包括许多电子产品和珠宝,所以许多大陆游客都到大陆以外的地方购买这类商品。

"Chinese intervention in exchange markets has the same effect on the relative price of Chinese and American goods as a tariff does," according to Marston.

"中国政府干预外汇市场,对于中国与美国商品价格征收关税有同样的效果,"根据Marston。

It may also be expressed as a permille (amount of tax per thousand currency units of property value), which is also known as a millage rate or mill levy.

还可以表示为一个permille (等于少征收税款每千货币单位的财产的价值),这也称为millage征收率或轧机。

As a result,various behaves of the finance shifting its r esponsibility onto the central bank have emerged:the finance makes ove rdrawing or long term credit from the central bank,imposes mintage ta x,enforces financial restriction,carries out selective credit policy,po erates foreign currency according to non-market account values,provides d eposit insurance overtly or coverly according to subsidy interests,and re-gives capital appropriations to financial institutions which have l ost their

于是,出现了众多的政府财政对中央银行的责任转稼问题:财政向中央银行透支或长期借款;征收铸币税;实施金融限制;执行选择性的信贷政策;按非市场清算价进行外汇操作;按补贴利率公开或隐蔽地提供存款保险并对失去清偿力的金融机构重新提供资本等。

He had a golden opportunity to introduce the idea of the rich, multinational corporations and carbon-emitters paying higher taxes as part of a broad reform of a monstrously inefficient tax system, and so make the economy more productive.

他曾有一个千载难逢的机会来引入针对富人,跨国公司和碳排放,征收较高的税收,作为对效率季度低下的税收制度的广泛改革的一部分,并可以使经济更富生产力。

However, due to the current situation of the financial income in Gansu, the village and town government had no ability of solving capital problems. Thus, the authors put forward a proposal of establishing a system of negative income tax and social security fundation to explore the new mode of anti-poverty in Gansu Province.

而从甘肃省地方财政收支现状看,由乡镇负担的保障金实际难以落实,据此,提出通过征收统一的负所得税、建立社会保障基金会,解决资金的瓶颈问题,以确保农村最低生活保障制度的实施,为甘肃省今后扶贫模式的创新提供有益的设想与建议。

Of small low-profit enterprises preferential (non-industrial enterprises engaged in the non-restricted and prohibited industries) annual taxable income of not more than 30 million practitioners of no more than 80 people, with total assets of 1000 million, reduced 20% enterprise income tax.

对小型微利企业的优惠政策(非工业企业从事国家非限制和禁止行业)年度应纳税所得额不超过30万元、从业人数不超过80人、资产总额不超过1000万元的,减按20%的税率征收企业所得税。

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