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|  | | 为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法,我们为您准备了出自英文原文的大量英语例句,供您参考。 | |
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| | Estimating price with xuqian , xugu comes into being when xuqian emerges in 759 and vanishes when xuqian disappears in 761.As a kind of xugu , shenggu emerges between 781 and 786 as a standard price for tax revenue. The aim of shenggu is to decrease the peasants' burden. Although its effect is very limited, it exists for a long time because of its convenience for feudal government to increase tax. | | 虚估是以虚钱估物价 ,最初因乾元二年 (75 9)虚钱的初次产生而出现 ,又因宝应元年 (76 1)虚钱的消亡而不复存在 ;省估也是一种虚估 ,但它不是因虚钱而产生 ,而是由省估产生虚钱 ;省估因两税法实行后农民负担加重而在建中二年 (781)至贞元二年 (786 )间产生 ,因是各地征收虚估物的标准物价 ,也称中估 ,但不能称“省中估” ,现有文献中无此说法。省估虽然在减轻百姓负担方面的作用很有限 ,但因方便统治者做到“量出为入”而长期存在。 | | 文摘来源 | | The existent method of checking and ratifying the price for tax assessment of consumption tax disaccords with the related regulations of value-added tax, which is unfavorable for timely tax collection and revenue's turning over to the state treasure and makes it difficult to prevent tax evasion of taxpayers; single process of levying impairs the regulating function of consumption tax and results in the inability to form a chain of taxat... | | 消费税计税价格核定与增值税的相关规定不衔接 ,不利于税款及时入库 ,难以防范纳税人偷漏税款 ;单一环节征税削弱了消费税的调节功能 ,难以形成完整的税收征管链条 ;价内税不能解决重复征税问题。为此 ,建议比照增值税的相关规定调整消费税计税价格 ,调整部分消费品征税环节 ,改价内税为价外税。 | | 文摘来源 | |   |
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