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  fixed tax
A carbon tax is imposed as a predetermined, fixed tax on each type of energy according to its carbon content.
      
In some large euro area countries dividends are subject to income taxes, whereas in others investors pay a fixed tax rate on the dividend received.
      


Abstract The function of salt political department of the Qing Dynasty were as below; 1.Announcement for changing the quantity of salt output; 2.Deviding productie area and standardizmg production and market; 3.Fixing tax rate etc.

清代户部的盐政职能是多方面的:一是通过盐引的刊发缴销与引额的变动来控制食盐销售;二是通过引岸的划分,规范产、销关系;三是额定盐课的税率,议准盐课的各种加征,以确保财政收入和应付不时之需。本文主要从这三个方面加以缕述。至于食盐产量的额定,食盐价格的制定与变动等,则从略,容另文讨论。

In the early period of Western Han,merchants obtained the ownership of mineral resources by the system of granting land.and paid rate-fixed tax to the state in the way of occupation tax,and became rich. Meanwhile the peasants inevitably became the object of exploitation under such a system. They lost their land, house, and everything. Taxing system was the deep-rooted cause in the early period of Western Han for merchants to become rich and peasants poor.

西汉前期工商业主通过授田制度获得山川林泽等矿产资源的所有权,以“占租”的方式向国家交纳定额税。走上富贵之路。而授田制之下的个体农民,则因为实行按户按顷征收以货币形态为主的定额田税(租)制度而不可避免地成为工商业主的兼并对象,走上“卖田宅、鬻子孙”的破产流产之路。税收制度是西汉前期“法律贱商人,商人已富贵,尊农夫,农夫已贫贱”的深层原因。

The source of heavy taxes in Roman Empire can be traced back to the beginning of building tax-system. Ancient Roman tax-system needs improving duo to non-unified tax rules, lack of written tax laws and non-unified standards. So tax burden was seriously unbalanced and confused. The harmfulness of fixed tax system and insufficient tax source, in addition to Government' practice of drinking poison to quench thirst finally led to severe taxes in Ancient Rome.

罗马帝国赋税苛重的根源应追溯到建立税制之初。由于古罗马税制不完善 ,国家征税没有统一的税则和成文的税法 ,从而引起了税负不均 ,税收混乱。而包税制的危害和税源不足 ,再加上政府饮鸩止渴的做法 ,导致了古罗马赋税苛重

 
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