2) the partition of tax categories
税种划分
1.
On the basis of the analysis and evaluation of the principles of the partition of tax categories proposed by occident finan- cial scholars,combining with our country situation,the tax categories partition between different levels of gov- ernment should follow four primary principles,which include:the princi.
目前我国税种划分上存在着地方税收入规模过小、税种划分标准不科学、税种划分形式不法定等突出问题,在分析和评价西方财政学者税种划分原则的基础上,结合我国的国情,我国政府问税种划分应遵循以下四项主要原则:为各级政府事权的实现提供基本财力保障原则;适应政府间职能分工原则;体现征收效率原则;政府间税种划分法定原则。
3) tax right division
税权划分
1.
So this paper focuses on researching the boundery of tax right division.
运用税制优化的内涵、目标理论对税权划分的优化提出要求,并运用博弈分析方法确定了税权划分的理论依据,弄清我国税权划分中存在的问题,进而对中央与地方税权关系的优化进行博弈分析,同时对优化我国中央与地方税权关系划分提出对策建议。
4) division of tax right
税权划分
1.
Today,the major problems in the division of tax right are as following:Disorder in tax right,unballance in distribution and irregular tax right.
我国税权划分中存在的主要问题是 :划分混乱 ;分配不均衡 ;税权行使的规范化、公开化不够。
5) discrimination of national and local taxation
划分税权
补充资料：两税户
1.依两税法纳税的人家。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条