税种结构

中外税种结构历史演变的启示

Inspiration from the Historical Evolution of Chinese and Foreign Tax Structure

市场经济条件下税种结构优化及其策略

On Structure of Tax Categories and Its Perfect Strategy

其具体的措施可从优化税种结构、完善税收优惠政策和强化税收征管几个方面施行。

Such measures should be taken as optimizing taxation structure , improving favored taxation policy and strengthening taxation management .

从税种结构看，广西呈现以流转税为主、所得税为辅的税负拉动格局。

From the taxation form structure , Guangxi driving pattern appears as mainly in turnover tax and supplement in income .

税制结构优化是一个包括税种结构优化、税率结构优化和征管构成优化等内容的综合概念。

The optimization of the tax system structure consists of three parts : the optimization of the tax category structure , tax rate and tax collection and administration .

开征物业税是优化税种结构、完善财产税制的重要契机，符合我国国情并遵循税法基本原理。

Collection of estatetax which ought to accord with the actuality of China and follow the basic law rule is important chance to optimize tax configuration and perfect property taxation system .

认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；

It 's innovation in system to impel the rising of income tax in developed counties , which is a good example for us to learn from in the optimization of our tax structure ;

因此，本文认为，我国税种结构的选择必须以现阶段的国情为依据，不能盲目照搬发达国家的“先进模式”。

Therefore , this paper holds that the choice of Chinese tax structure must be grounded on the present national conditions , and should not blindly copy the " advanced pattern " of developed countries .

第三章为现状分析，从中国烟草行业的管理体制变革情况和现状特点入手，重点对中国烟草行业工商业的税收负担、税种结构以及不同税种的影响力进行了分析。

Chapter ⅲ focus on situation , studying the management features of Chinese tobacco industry from its development . On this basis , The tax burden , tax structure and the influence of different types of taxes on tobacco industry are analyzed .

因此，本文以财政分权理论为基础，以地方税收入规模、中央地方税收管理权限的划分、地方税种结构的完善为切入点，对我国地方税体系的完善进行了深入的研究。

So based on the theory of fiscal decentralization , the article investigates the scale of the income of the local tax , the partition of the tax management power between the center and the local , the perfection of the local tax structure .

第二章对1994-2000年问第三产业税收的行业结构、税种结构、税级结构进行实证分析，并从定性的角度出发剖析第三产业税收增长的主要动因；

Chapter 2 makes a positive analysis on the industry structure , kinds of tax formation and tax power division of the Tertiary Industry during 1994-2000 . Meanwhile , it studies the main factors of the growth of the Tertiary Industry in theoretical perspective .

我国税种收入结构优化研究

Optimization of Chinese Tax Revenue Structure

税种收入结构是税制结构的核心，税种收入之间的比例关系直接反应出一国税收制度的结构和功能。

Tax revenue structure is the core of a tax system , whose inner proportions will reflect directly the structure and function of a country 's tax system .

对电子商务进行征税应以现有的税收政策和税种为基础，不必开征新的税种，但有必要调整现有的税种结构。

The author suggested that we can adjust tax structure rather than levying new tax based on existing taxation policy .