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      flat tax
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  单一税
     1981, researchers of American Stanford University Robert E. Hall and Alvin Rabushka have brought forward the scheme of the reform which name is "The Flat Tax". They think the best method of solving the problem that the current tax system appears is to reduce the tax rate, widen the base of tax, simplify the tax system and make tax more neutral and efficient.
     1981年,美国斯坦福大学研究员霍尔(Robert E·Hall)和拉布什卡(Alvin Rabushka)提出了“单一税”(The Flat Tax)的改革设想,认为要解决现行税制出现的问题的最好办法,就是降低税率、拓宽税基、简化税制,使税收更加中性,更加富有效率。
短句来源
     A Study on the Flat Tax Reform of Individual Income Tax in China
     关于我国个人所得税实行单一税改革研究
短句来源
     The feasibility owing to his politics of "The Flat Tax" suggestion does not also get accepting of extensive in the world, only the Jamaica (1986) puts into effect with Russia (2001), etc, a small number of nations with the district, and these nations but are correct with the implementation effect of district, the particularly Russia sees from now on, and its tax system is reformed being said to gain the success.
     “单一税”建议由于其政治上的可行性在世界范围内也没有得到广泛的采纳,只有牙买加(1986)和俄罗斯(2001)等少数国家和地区实施,这些国家和地区的实施效果却是不错的,尤其是俄罗斯,从现在看,它的税制改革可以说是取得了成功。
短句来源
     On the Content,Value and Reference of the Reform of Russian Flat Tax
     俄罗斯单一税改革的内容、评价与借鉴
短句来源
     The flat tax has three major characteristics of the single tax rate, the base of the consumption tax, the clean tax base, just according with these requirements.
     单一税具有“单一税率、消费税基、整洁税基”三大特征,正好符合这种条件。
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  统一税
     Agricultural Flat Tax and Rural Tax-fee Reform
     农业统一税与农村税费改革
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     During the Agrarian revolutionary and Anti-Japan war, the governments designed and developed the agrarian flat tax and successfully accumulated much experience which was important to the tax-fee reform.
     土地革命时期和抗日战争时期 ,中华苏维埃政府和抗日边区政府根据当时的农业情况和实际 ,为了增加财政收入 ,先后建立和完善了农业统一税 ,取得了良好的效果 ,积累了丰富的经验 ,对于我国正在进行的农村税费改革有极其重要的借鉴意义。
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  “flat tax”译为未确定词的双语例句
     Thought on the Problem of the Fuel Tax and Flat Tax
     我国燃油税改问题及解决方案
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  flat tax
Examining flat tax rate proposals: The equity issues
例句来源      
Without disturbing social optimality, the maintenance subsidy can be financed with either a flat tax or a tax that is proportional to the land value or the cost of the improvement.
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This paper proposes a growth oriented dual income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income.
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The analysis suggests that simple tax systems (such as a flat tax or a broadly based tax without special provisions) are not compatible with vigorous political competition.
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Flat tax rates are chosen in order to maximize the investor's expected utility from terminal wealth subject to an expected tax revenue constraint.
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         During the Agrarian revolutionary and Anti-Japan war, the governments designed and developed the agrarian flat tax and successfully accumulated much experience which was important to the tax-fee reform. As the aim to the reform is to lighten the burden on the peasants, the author claims that we should deepen the reform based on the experience.
            土地革命时期和抗日战争时期 ,中华苏维埃政府和抗日边区政府根据当时的农业情况和实际 ,为了增加财政收入 ,先后建立和完善了农业统一税 ,取得了良好的效果 ,积累了丰富的经验 ,对于我国正在进行的农村税费改革有极其重要的借鉴意义。由于此次改革的根本目的是要减轻农民负担 ,可以借鉴先前改革经验 ,进一步深化农村税费改革。
文摘来源
         National Ministry of Finance declared a notice which abolished the differential tariff between grains liquor and potato liquor and worked out 20 % flat tax rate. Such change would relieve the tax burden of liquor enterprises and was helpful for rational development of traditional pure grain liquor by solid fermentation, the normalization of the production and the management of liquor-making industry, and the inheritance and innovation of traditional fermentation techniques. The change was ...
            国家财政部发出通知,决定取消粮食白酒和薯类白酒的差别税率,改为20%的统一税率,减轻了白酒企业税负,有利于促进传统纯粮固态发酵工艺白酒的健康合理发展,规范白酒行业生产经营秩序,引导白酒企业继承和创新发展民族传统发酵技艺,对我国白酒工业的发展具有积极意义。但是,此次消费税调整,没有对从量计税进行调整,离大家的要求和愿望还有较大差距,对白酒行业仍然存在一定的不利影响。为此,协会将继续予以高度关注,并千方百计去推动对它的改革调整。
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