税制

Provisional Regulations on Value Added Tax Since January 1, 2009 shall come into force, is a major tax reform, it starts a new round of China's economic growth in the whole society to encourage investment and boost domestic demand situation, it is a macro-driven significant positive economic growth policy.

增值税暂行条例》自2009年1月1日起施行，是一次重大的税制改革，它启动中国经济新一轮增长，在全社会鼓励投资和扩大内需的形势下，它是一项拉动宏观经济增长的重大利好政策。

Aiming at all kinds of methods the transnational corporation used and some flaws in our country's present taxation system, and the tax shelter action that may be taken, this article comes up with some strategic anti-tax countermeasures.

本文针对跨国公司利用各种手段和我国现行税制体系中的某些空隙和漏洞可能实施的避税行为，提出了反避税战略性对策，提出应在防范电子商务避税的同时保护该行业的健康发展，等等。

This paper probes into the establishment and improvement of the capital gains tax system under the present economy circumstance and the situation of the capital market. The tax system may make the capital market develop healthily and steadily. Designing the feasible scheme of tax system and other relevant measures under the principle of impartiality, universality, particularity and taxability is another object of this paper.

该文针对我国目前经济和资本市场的发展现状，基于证券市场的视角，论证我国资本利得税制度的构建与完善，以保证资本市场健康稳定发展、体现公平性、坚持普遍性与特殊性相结合以及可征管性为基本原则，区分证券一、二级市场，提出实际可行的税制设计方案及配套措施。

The dissertation studies on the improvement of environmental taxation system in China.

本论文研究的是中国环境税制的完善。

The taxation system in the stock market is an important part of the tax system.

证券市场税制是税收制度的重要组成部分。

All of this makes the taxman's job harder, particularly in countries with worldwide tax systems.

所有这些都使各国政府的征税工作变得日趋困难，对于那些采用全球税制的国家尤为如此。

Today the territories have their own legislative assemblies and systems of law, the Isle of Man also has its own system of taxation.

目前它们有自己的立法机构和法令规章，Man群岛并有自己的税制。

Elasticity of tax revenue was greater than 1 for 10 years, and in views of theory, for this kind of turnover tax was the main tax structure, the tax elasticity was supposed to below 1 in our country.

税收收入弹性系数更是连续10年大于1，而从理论上讲，在我国这种以流转税为主体税种的税制结构中，税收弹性系数应该是小于1的。

The other side: undeveloped countries insist of taxation on EC, due to the tax institution of tax on turnover.

以网上商议但网下支付为特点的间接电子商务，与传统商务形式的本质差别不大，对现行税制没有太大的影响。

A: The VAT, consumption tax and business tax are type of the three main taxes in China's turnover tax system, and it plays an important part in the PRC tax system.

答：增值税、消费税和营业税是我国流转税体系中三大主体税种，在我国税制中占有十分重要的地位。

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。