税制

The new law sharply reduces progressivity but aims to restore confidence in the system by eliminating inequities.

新法大大减少了累进层次，但通过消除不公平现象恢复了人们对税制的信心。

Greater progressivity in income taxes is one mechanism; at relatively early stages of development, however, those taxes remain quite imperfect and may deed to be complemented by luxury taxes on large apartments and cars.

提高个人所得税的累进税率便是一种解决办法；然而，在这种税制尚未完善之前，可以对大面积公寓和汽车等征收奢侈品税。

The 2nd, the government depends on tax system to get its part income from inside the earning of social member by right of influence, pay through move next in increment of fortune of the reapportion between social member, this is the repartition of income.

第二，政府凭借权力依税制从社会成员的所得中获取其部分收入，然后通过转移支付在社会成员间重新分配财富增量，这就是收入的再分配。

In order to know Beijing urban residents' consciousness of tax-paying, recognition and sense of individual income tax and the understanding for the burden condition of individual income tax, this paper, on the basis of adopting sampling questionaire investigation method of meeting by chance, takes the methods of descriptive statistics, correlation analysis, etc. to analyze the condition of Beijing urban residents' individual income tax, and points out that the propaganda of the tax system is not good enough...

为了解北京市居民的纳税意识、对个人所得税的认识和感觉以及对个人所得税负担状况的理解，在采用偶遇抽样问卷调查方法的基础上，使用描述统计、相关分析等方法对北京市居民个人所得税状况进行了分析，针对我国个人所得税制的宣传力度不够，多数人不了解个人所得税的计算，以及统计口径不适合目前分析需要的现状，提出统计口径宏观测算方法和统计调查的改进意见，以期对北京市的税收建设有所帮助。

In consideration of the collection revenue potential of stamp tax in China, the stamp tax should be cultivated as the main tax for local governments.

上世纪90年代以后主要经济大国都降低或取消证券交易印花税，并逐渐演变成为国际金融市场税制改革的"主流"。

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

这样做，一是有利于培养纳税人的诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；二是有利于税务机关加强税源管理，加大对高收入者的调节力度；三是有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；四是有利于为下一步向综合与分类相结合的混合税制过渡创造条件、积累经验，同时，也符合世界各国个人所得税的通常做法。

A: Because China has adopted the comprehensive declaration method under the schedular tax system, as long as taxes have been withheld or paid in full by an individual when obtaining the income, he/she does not need to pay more taxes but needs to submit the Individual Income Tax Declaration Form (applicable to taxpayers with annual income of Over RMB120,000) and a copy of ID card according to the requirements when declaring taxes at the end of a year.

答：由于我国目前实行的是分项税制下的综合申报办法，只要个人平常取得收入时已经足额扣缴或缴纳了税款，其年终再办理纳税申报时，只需要按照规定报送《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》和身份证复印件等，不需要再多缴纳税款。

Therefore, it is very important to research on the securities tax system.

因此，对于证券市场税制的研究具有非常重要的意义。

The sheikdom that can raise all the revenue it requires from a single tax on a single oil company has what is unquestionably the simplest tax system of all.

该酋长国，可以提高所有的收入，需要在一个石油公司拥有什么毫无疑问是所有最简单的税制。

More and more countries will adopt single tax system .

越来越多的国家会采取单一税制。

I can not make it blossom and suits me

我不能让树为我开花

When temperatures are above approximately 80 °C discolouration of the raceways or rolling elements is a frequent feature.

当温度高于 80 °C 左右时，滚道或滚动元件褪色是很常见的特征。