2) Tax Burden
税收负担
1.
An Empirical Analysis of Distribution of Tax Burden in China;
中国税收负担分布的实证分析
2.
Analysis on the current situation on the tax burden of the small-scale taxpayer;
对小规模纳税人税收负担现状的实证分析
3.
The paper indicates the source of enterprise tax burden, and analyzes the following problems, such as unbalanced burden of taxation, tax institutional discrimination and disordered policy objectives, etc.
揭示了企业税收负担来源,讨论了税收负担不均衡、税收制度性歧视以及政策目标混乱等问题。
5) Taxation burden
税收负担
1.
The article points out that the taxation burden is one of the key factors that influences china s economic development which is obstructed by the unjust taxation burden.
本文在分析税收负担基本概念与基本理论的基础上，针对我国当前税收负担的现状，指出税收负担不合理是制约我国经济发展的一个重要因素。
2.
Taxation burden is a most acuity and sensitive problem concerning to the national economy and the people s livelihood.
税收负担直接涉及国计民生最尖锐、最敏感的问题。
6) taxation
[英][tæk'seɪʃn] [美][tæk'seʃən]
税务负担
1.
Based on the comparison of different types of partnership enterprises in the United States,such as:Gener- al partnership,Limited liability partnership,Limited partnership,Limited liability company,the writers here illustrates how an investor choose any of them in consideration of its legal liability,taxation and management performance,etc.
本文对美国个人独资企业 Sole proprietorship，普通合伙 GP，有限责任合伙 LLP，有限合伙 LP，有限 责任企业 LLC，中小公司 Corporation 等几种商主体形式作一概括的比较分析，从责任形式、税务负担、企业管 理权等几个角度阐述了中小企业主在不同条件下选择不同商事法律主体的斟酌与取舍。
2.
Based on the comparison of different types of enterprises in the United States, such as the sole proprietorship, GP, LLP, LP, LLLP, LLC and corporation, the writer states the rational choice should be in consideration of its legal liability, taxation and management performance, etc.
本文从责任形式、税务负担、企业管理权等角度对这些企业组织形式进行比较评析,为我国经济与法律工作者进一步了解和研究西方国家复杂多样的企业组织形式提供参考。
补充资料：出口货物退税
出口货物退税是对报关出口货物退还在国内各生产环节和流转环节按税法规定已缴纳的增值税和消费税（主要是增值税）。它是一个国家或地区对出口货物免征国内或区内生产、流通环节的间接税，或退还出口货物在国内或区内生产、流通环节已缴纳的间接税的一种税收制度。实施出口退税制度的目的是使出口货物以不含国内间接税价格进入国际市场，避免对跨国流动货物重复征收国内税，促进出口国的对外贸易。它是国际贸易中通常采用并为各国接受的、目的在于鼓励各国出口货物公平竞争的一种税收措施。
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