税收

The financial system in the control of credit at the same time encouraged to broaden the financing channels; the tax department in the fight against the real estate business tax collection and strict at the same time in the study reduce the tax and incidentals; land sector in the clean-up at the same time zone in the economically developed areas to consider increasing the supply of land.

金融系统在控制信贷，同时鼓励扩大融资渠道；税务部门在打击房地产行业税收征管，严格在同一时间在研究减少税收和杂费；土地部门清理在同一时区中的经济发达地区，将考虑增加土地供应。

There is controversy on whether it is suit to collect inheritance tax, when to begin to do it and how to design the tax system.

因而，在税收实务中，由于种种条件的限制，税务机关也忽视了欠税人死后对税收的追征。

As an institutional arrangement, its essence is distributing legislative power, judicial power and justiciary power of tax between the center and the local governments so that the duties can match the financial abilities.

作为一种制度安排，分税制财政管理体制的实质，就是将税收方面的立法权、执法权、司法权等税收权力在中央及地方政府之间进行分配，以求实现事权同财权的统一。

Arthur Laffer, inventor of the famous curve, reckons that one of the most important determinants of whether a state does well or badly is not just the overall level of taxes but their structure too.

低税率是它的一个很明显的优势。提出著名曲线的亚瑟-拉菲认为，决定一个州是好是坏的重要因素不仅仅是总体税收水平而且还是税收结构。

For financing lease, it is calculated according to the balance of the taxable income substracting purchasing price of the leased assets, and all income is taxable for operating lease.

A： 在计算应税收入时要区分融资租赁和经营租赁，融资租赁的计税收入要按总收入减去资产的购置价后的余额计算；经营租赁的全部租赁收入都要计税。

At the same time, to levy enough in time and operate macro-economic control well, levier should plan tax by improving on tax laws and enhancing the management of tax.

同样，征税主体为了依法尽可能及时征足税和发挥好税收的宏观经济调控职能，也需要通过完善税法和加强税收征管等途径进行征税筹划。

Black Proof of Red Revenue Stamp and Vrinted Draft of the Revenue Stamp with the White Line Lace Engraving is a kind of two plate proofs.

印花税经民主讨论而产生，对税收民主的浪潮、和谐税收的建立、税种创立机制的设计是个很好的典范。

Hoxby, Caroline Minter, Is There an Equity-Efficiency Trade-Off in School Finance Tiebout and a Theory of the Local Public Goods Producer, NBER Working Paper 5265, 1995;Peltzman, Sam, The Political Economy of the Decline of American Public Education, Journal of Law and Economics,

Tibout的公共品提供和地方政府竞争的模型中，政府的税收是人头税，而中国的地方政府获得的收入所得税本质上也是人头税，这些税收支持了地方的教育财政，因此，Tibout模型的基本结论也同样适用于中国。

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。

In fact, this is the function of tax neutrality and tax regulation.

这实际上是由税收中性与税收调控两种不同的作用理念所致。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。