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   税收理论 的翻译结果: 查询用时:0.036秒
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税收理论     
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  tax theory
     This article will set going from tax, the capital market, capital market structure, consociation tax theory and capital market practice, find out the connection of the tax and capital market structure, combine the estimate system of capital market structure, analysis the tax system of china, and put forward some propose to reform and perfect the tax system of china.
     本文从税收、资本市场、资本市场结构、税收与资本市场结构的现状出发,将税收理论与中国资本市场的实践相结合,在了解税收与资本市场及其结构关系的基础上,结合资本市场结构的评价体系及优化标准,从投资结构和融资结构两个角度对我国现行金融税制进行了分析和研究,并对相应税制的改革与完善提出了自己的看法和一些政策建议。
短句来源
     Development of land tax theory: From William Petty to Feldstein
     土地税收理论发展:从威廉·配第到费尔德斯坦
短句来源
     Optimal Tax Theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax, the theory of optimal commodity tax and the theory of optimal income tax.
     最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。
短句来源
     In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in.
     最优税收理论是近年来经济学家们比较感兴趣的研究领域之一。
短句来源
     Enlightenment of Western Optimal Tax Theory on the Design of Tax System in China
     西方最优税收理论对我国税制设计的启示
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  taxation theory
     Research on Green Taxation Theory and Its Application
     绿色税收理论及其应用研究
短句来源
     Green civilization gives birth to the Green Theory, which subsequently incubates the Green Taxation Theory.
     绿色文明催生绿色理论,绿色理论孕育了绿色税收理论
短句来源
     The taxation system was simplified and the taxation theory was weakened.
     这一阶段,税收成了与公有制经济和社会主义分配关系不相融的“异物”,税制简化,税收理论削弱。
短句来源
     This article bases upon the taxation theory research and practice consideration, starts with analysing the requirement of WTO's principles, ponders and analyses deeply the major influence of entry into WTO on tax sourse adjustment, taxation system reform, tax collection and administration reform, legal system construction and team construction in our country.
     本文立足税收理论研究和实践探索的基点,从分析WTO各项原则要求入手,深入思考和剖析了加入WTO对我国税源调整、税制改革、税收征管改革、法制建设和队伍建设等方面带来的主要影响。
短句来源
     The Development of China's Taxation Theory in the Past Fifty Years
     我国税收理论发展50年
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  “税收理论”译为未确定词的双语例句
     Equity,Efficiency and Theory of Optimum Taxation
     公平、效率与最优税收理论
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     Shenzhen economy development and industrial structure's tax collection theory Adjustment
     深圳市经济发展与产业结构的税收理论判断
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     The traditional study of revenue theory depends on the basis of complete information,however,it is only a hypothetical and ideal condition.
     传统的税收理论研究是建立在信息完全的基础之上的,而这只是一种假设的理想状态。
短句来源
     The research on the relationship between tax bearing and economic development is becoming increasingly important and the influence of tax bearing on the social and economic activities and the operation of national economy becomes obvious.
     经济改革推动着理论研究的创新和深入 ,随着现代税收理论研究重心从片面强调筹集财政收入功能方面转向税收与经济发展的关系 ,税收负担对社会经济生活和国民经济运行的影响力就充分显露出来了。
短句来源
     The practice of tax planning spread quickly, which claims the theory of tax planning.
     实践的发展呼唤着理论指导,税收筹划研究成为税收理论研究领域的一大热点。
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  tax theory
The Leviathan hypothesis remains a cornerstone of constitutional tax theory.
      
The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation.
      
This paper reviews the key policy insights from optimal tax theory to identify options for reform in the tax-benefit system that can potentially improve the equity-efficiency trade-off.
      
An introduction to the income tax theory, law, and application.
      
Conversely, the problems of people with disabilities raise issues that go to the heart of income tax theory and policy.
      
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  taxation theory
According to optimal taxation theory, raw materials should be taxed to capture the embedded scarcity rent in their value.
      
Following Brennan and Buchanan's (1980) seminal contribution, the power to tax is often likened to a monopoly, and its use by a revenue-maximising government is said to obey the rules of optimal taxation theory.
      
After some remarks on the difference between the results of the theoretical and simulation models some more general remarks on welfare analysis and optimal taxation theory are made.
      
This is the analogue to the critical role for traditional taxation theory of the empirical investigation of the structure of individuals' preferences.
      
  theory of taxation
Redistributive politics: A theory of taxation for an incumbent in a democracy
      


The connotation of tax burden means that the reduction of economic interests of the tax payers due to the operation of tax collecting. It is the measurement of the load of taxation for system so it is not a phenomenon occurring and developing itself. As a matter of fact, tax burden and taxation is not the same thing. It is with important significance to distinguish these two concepts, for in this way, we can not get confused and replace each other between the general taxation theory and tax burden theory so...

The connotation of tax burden means that the reduction of economic interests of the tax payers due to the operation of tax collecting. It is the measurement of the load of taxation for system so it is not a phenomenon occurring and developing itself. As a matter of fact, tax burden and taxation is not the same thing. It is with important significance to distinguish these two concepts, for in this way, we can not get confused and replace each other between the general taxation theory and tax burden theory so that can let them play an important role in regulating the economy.

税收负担的内涵是指由于课税主体的运行而给纳税主体带来的经济利益减少,是纳税主体承受的税收状况或量度。税收负担本身并不存在产生和发展的自发因素,它是由于税收制度的制定而形成。税负与税收的关系是:税负不等于税收,而是税收分配关系的数量体现。辨析二者关系的意义有二:一是不致于使一般税收理论与税负理论相互混淆与替代,二是有利于税收在调节型税收时期发挥通过税负变化及其运动来运行的调节经济职能的作用。

Abstract Our classical taxation theory emphasizes the coerciveness of taxation but ignors the service which the government should give to tax payers. There should be an equal relationship between tax payers and the government.Therefore,the theory arena should emphasize the class character of taxation and the coerciveness of the taxation form.It is of benefit to establishing the main position of tax payers,improving the effeciency of fiscal expenditure and choking the arbitrary fee collection.

我国传统的税收理论强调了国家征税的强制性而忽略了国家对纳税人的服务性。纳税人主体与政府应是一种双向的平等关系,即两者通过税制建立起相互制约的关系。为此,理论界应走出认识上的误区即强调了税收的阶级性和纳税形式的强制性。这有利于确立纳税人主体地位,提高财政支出效率并在一定程度上扼制我国的乱收费

In the taxation relationship, the State has the rights to levy taxes, and taxpayers has the duty to pay taxes according to laws. In theory and practice, however, little attention has been paid to the critical issue that the State should accordingly bear duties in the same time it enjoys rights, and taxpayers should accordingly be entitled to rights in the meantime they bear duties. Compulsiveness, gratuitousness and fixity constitute the basis of China's traditional taxation theory. We think it is far from adequate...

In the taxation relationship, the State has the rights to levy taxes, and taxpayers has the duty to pay taxes according to laws. In theory and practice, however, little attention has been paid to the critical issue that the State should accordingly bear duties in the same time it enjoys rights, and taxpayers should accordingly be entitled to rights in the meantime they bear duties. Compulsiveness, gratuitousness and fixity constitute the basis of China's traditional taxation theory. We think it is far from adequate for the State to one-sidedly emphasize compulsiveness and gratuitousness of taxes, and the traditional taxation theory should be renewed by the notion that taxes are the cost and expenses at which the State Provides public goods, and reflect the unity of the State's and taxpayers' rights and duties.

在税收关系中,国家作为权利主体有依法征税的权利,纳税人作为义务主体有依法纳税的义务。但国家作为税收主体对其征税权利应伴有相应义务,纳税人的纳税义务应伴有相应权利这一重大问题在我国理论界和实际工作中都没有子以足够的重视。在传统税收理论中,被视为区别税与非税标志的税收“三性”,即强制性、无偿性和固定性是我国传统税收观念的理论基础,我们认为,国家对税收只单方面强调强制性、无偿性还远远不够。应以本文的“税收是国家提供公共产品的成本费用,体现了国家与纳税人权利与义务的统一”的观点更新传统的税收理论

 
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