三税

第三种税是向市政府缴纳的。

The third tax is for the city .

在开放的世界经济中，资本的跨国流动日益活跃，商品税作为现代三大税类之一，必然会对国际投资产生相应的影响。

Commodity tax , one of three kinds of taxes , is bond to influence the international investment activities as the world economies become opener and the transnational movement of capital become more active than before .

通过对国外税权划分的考察，我们可以发现有分权型、适度集中、相对分权型、集权型三种税权划分模式，当然，这都是相对意义上来说的。

Through the inspection , we may discover that there are three kind of tax power allocation pattern : the decentralization , the moderate centralism relative decentralization , the centralization . Certainly , this was in the relative significance .

财产税与流转税、所得税并列为当代三大税系，虽然财产税不再是主体税种，但在地方税制建设中仍具有不可替代的作用。

The property tax and the transaction tax , the income tax juxtapose for the contemporary three great tax departments , although the property tax is no longer the main body categories of taxes , but still has the irreplaceable function in the construction of tax system .

三是所得税跨期摊配的程度与方法。其中矛盾的焦点又集中在递延法和债务法的选择上。

The focal point is the choice Deferred and Liability Method .

目前，税收管理较为成熟的国家已建立了完善的第三方协税体系。

At present , the developed countries was widespread to build up to more and perfectly tax third-party assistance system .

该部分主要说明了增值税的理论和特点，以及目前在国际上的三种增值税类型及其各自特征。

This section mainly explains the theories and the features of VAT and introduces presently classification all of the world as well as respective characteristics .

第三，在税式支出成本估算的会计基础选择上，应与我国现行企业会计和税收制度使用的会计基础保持一致。

Third , the accounting measures for estimate of tax expenditure cost should be kept in accordance with the present enterprise accounting and tax system .

然后从分析增值税的类型入手，对三种增值税的经济效应进行比较，分别从基本定义的静态角度、经济运行的动态角度以及财务角度展开比较三种增值税的经济效应。

Then starting from analyzing the types of VAT , economic effects of three kinds of VAT are compared , respectively from the static view of basic definition , the dynamic view of the economy and the financial view .

目前我国证券市场是按照0.3%进行印花税的征收，从市场运行绩效角度衡量，是最不优的。第三，印花税的不同征收方式对于市场运行绩效存在不同的影响。

Presently , the stamp tax rate in our country is collected at 0.3 % . It is the worst judging from the performance . Thirdly , different ways of collecting taxes has different impact on the market operational performance .

第三，环境税的税种的多样性、率的灵活性、消或修正现形扭曲的补贴和税收条款，给予环保产业税收优惠。

Thirdly , the environment tax categories of taxes multiplicity , the tax rate flexibility , the cancellation or the revision of the distortion subsidy and the tax revenue provision , give the environmental protection industry tax revenue preferential benefit .

三是农业税的取消使得村干部既得利益减少（包括经济利益、社会资本利益）和自我实现不能满足，出现了村干部后继乏人现象。

Thirdly , there are no successors for the village cadres because the concealment of the agricultural tax results in the reduction in the economic interests and social capital for the village cadres and their failure to fulfill their will .

就土地税而言，可按照土地税收征收环节的不同，将我国土地税制划分为取得、保有、转移三个环节税，税种由原来的14种减少为8种，而覆盖面却大为增加。

In term of land tax , our country land tax system , in accordance with the different segments of levying land taxes , can be divided into land acquisition , retention , transfer tax , tax varieties reduce from 14 to 8 , while the coverage has greatly increased .

第三章，公司税基本要素及其与FDI的关系。

Basic factors of corporation tax and its relationship with FDI .

三是社会保障税对经济的调节功能问题。

The third is its function of adjusting economy .

三是对物业税开征时机的研究；

Third , the research of the opportunity to levy the property tax ;

第三部分是房产税改革试点的现状与问题。

The third part is the present situation and problems of House property tax reform .

俄罗斯经验：三种房地产税

Experience in Russia : Three Property Taxes

三是开征教育税，给教育提供有力的资金保障。

Three is open to solicit educational tax , offers strong capital guarantee to education .

第三章为物业税的国际借鉴，考察国外物业税的相关情况。

The third chapter of the international reference for the property tax , property tax-related study abroad situation .

第三，股利所得税的收入再分配效应因时期不同而存在差异；

Thirdly , the income redistribution effect of the dividend income tax is different due to different periods .

三是非增值税一般纳税人购进的固定资产所包含的进项税额得不到抵扣。

Thirdly , general taxpayer of non-value-added tax purchased fixed assets are not included in the deductible input tax .

第三章现行地方税体系的弊端分析与完善地方税体系的必要性；

Chapter 3 . The malpractice analysis of the present local tax system and the necessity to perfect the local tax system ;

三是扩大消费税征收范围和对消费税税率结构进行调整也会有利于缩小收入分配差距。

Third , it will narrow the income gap by expanding the scope of the consumption tax and adjusting the structure of the consumption tax .

第二章和第三章论述了税权法律规制的具体内容，包括对国民税权的保护和对国家税权的控制。

Third chapter and the fourth chapter elaborated the tax power law rules and regulations actual content , including to national tax power protection and to national tax power control .

第三部分为增值税转型可能产生的影响，包括对经济发展的影响、对国家财政收入的影响、对行业或企业的影响以及对财务报告的影响四个部分。

In the third part , it will be discussed that the possible influence on economic development , financial revenue , industry or enterprise and financial statements during the transformation of VAT .

第三章讨论所得税会计的基本理论，包括企业所得税会计的概念，所得税会计的目标、假设、原则，所得税会计的理论框架。

The third part discusses the basic theory of Income Tax Accounting , including concepts on Income tax Accounting , objectives , assumptions , principles , and the framework of Income Tax Accounting .

笔者应用一个微观模拟模型，对于三次个人所得税改革的收入分配效应和财政效应进行了对比动态研究。

In this paper , by the use of a micro-simulation model , the comparative studies of the income distribution effects and financial effects between the three personal income tax reforms are engaged in .

就税收而言，初创企业应该在前三年免缴营业税、社会保险和企业所得税，同时初创企业的员工不应对股票期权收入缴税。

On tax , new companies should be exempt from business rates , national insurance and corporation tax for the first three years , while employees in new companies should pay no tax on gains on share options .

第三章为物业税开征后的影响的经济学分析，用经济学模型对物业税的影响进行探讨；第五种讨论了物业税在我国开征的众多风险和困难。

Chapter property tax levy for the Economic Analysis of the effect of the use of economics models to explore the impact of property tax ; fifth discussed the property tax levy in our country many risks and difficulties .