税制

This paper tries to figure out the Chinese taxation system in the future and its impact.

本文试图描绘出未来的中国税制以及这个税制对中国的影响。

Also, many modern democracies have progressive taxation, wealth tax, and/or inheritance tax.

并且，很多现代民主国家有累进税制，财产税，和遗产税（或就是累进税制和财产税）。

This article first analyses the globalizations requirement for the current administration of taxation involving foreign nationals, then concentrates on the core of international taxation administration: abolishing international dual taxation, signing an international taxation treaty, guarding against international evasion of taxes, as well as investments and trade of transnational companies. The anthor also raises some detailed assumptions of reform on the taxation system involving foreign nationals supporting external investments of our enterprises, strengthening the rax administration on E-business, and building up our own international tax administration agencies.

本文首先分析世界一体化趋势对税收管理提出的要求，接着探讨我国现行涉外税制的种种局限，进而围绕国际税收管理的核心内容即消除国际双重征税、签定国际税收协定、防范国际避税和偷漏税以及跨国公司投资与贸易的国民待遇等问题进行分析与思考，提出改革涉外税制、积极支持我国企业对外投资、加强电子商务的税收征管以及建立我国国际税收管理机构的具体设想。

Against such background, the central government has launched three large-scale real estate macro-regulatory policies from 2004 to this year. But the time and again regulation exactly showed the effective problem, This article is precisely embarks from this perspective, via to the dissertating to the real estate macroeconomic regulation system and combining to the limitation of the regulation policy system, the author proposes that it is vital that the policy tool choice to solve these flaws, and devotes to construct the real estate macroeconomic regulation and control policy system, which is based on the real estate tax.

在这样的背景下，中央政府在2004至今推出三次大规模的房地产宏观调控政策，但是一次又一次的调控恰恰说明调控政策的有效性问题，本文正是从这一角度出发，通过对房地产宏观调控体系的论述，结合我国房地产宏观调控政策体系的缺陷，提出了政策工具选择对于解决这些缺陷的重要意义，并致力于构建以房地产税为基础的房地产宏观调控政策体系，明确提出了通过房地产税制改革以及保障措施的辅助突出房地产税在宏观调控中的基础地位，并针对房地产税制改革的重点，也是房地产税体现基础性调控地位的关键点，即不动产税的开征问题进行专门论述。

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。

This article has analyzed the current tax system in China from the following aspects such as the limit of power in management, preferential policy, law entries, tariff, starting point for taxation and the relationships among different taxes and pointed out the existing problems in the current tax system, which have caused the unfair competition among different areas, economic system and professions. Then the article has analyzed the disadvantageous influence to the development of Chinese market economy resu...

本文对中国现有税收法律制度进行了分析，主要从税收的管理权限、税收的优惠政策、税收的法律条款、税率、起征点、不同税种之间的关系等几个方面，指出了现有税收法律制度存在的问题，并就这些问题的存在造成的不同地区、不同经济体制、不同行业之间的不公平竞争以及由此对中国市场经济的发展造成的不利影响进行分析，从简化税种、慎用优惠政策、完善税制、合并同类税种、加大征收力度和处罚力度等方面指出解决这些问题的途径，为中国目前的税制改革提供了参考。

Farmers in Argentina continue to be locked in a standoff with the government over a new sliding-scale export tax that farmers say effectively caps prices for their goods.

阿根廷农场主与政府就浮动出口税制问题目前仍处于僵持状态，农场主们称这样的税制对农产品价格有明显的抑制作用。

Fernandez asked Congress to vote on the sliding-scale export tax system her government put in place in March that raised levies on shipments of soybeans the country's top crop.

费尔南德斯呼吁议会投票支持政府3月份实施的浮动出口税制，该税制提高了国内首要作物大豆的出口税。

The second part introduced the necessity that our country real estate revenue from tax system reform with the basic contents. Reforming the current real estate tax system, have its objective necessity, term limit and request with the characteristics.

根据房地产税收理论来看，我国现行房地产税制体系总体上是符合当时经济发展需要的，但随着经济的不断发展，房地产税制存在着许多问题，有待我们进一步改革和完善。

Preventing this means either harmonising taxes (a genuine threat to sovereignty) or clamping down on nations, even big ones, that have the gall to streamline their tax systems.

阻止的方法，要么是协调税制（这是对主权名副其实的威胁），要么是打压那些胆敢精简税制的国家，即便是大国。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。