征税对象

桑税的出现是土地作为征税对象进一步细化的结果，也是宋代两税区别于唐代两税的一个重要特征。

The mulberry tax issued from dividing the land as object of taxation is an important characteristic distinguishing two-tax law of Tang dynasty from that of Song dynasty .

水资源保护税的设计主要从税基、税收主体、征税对象、征税环节、税率、征税手段、纳税期限等方面来实现其目的。

To realize its objective , the design of the tax should focus on the tax base , the subject of taxation , the object of taxation , links of taxation , tax rate , methods of taxation and the deadline of tax payment .

公司税作用的发挥是通过各构成要素来实现的，纳税主体、征税对象、税率、税收优惠等都不同程度地影响着FDI的流向。

The factors of corporation make it play role , and the tax subject , tax object , tax rate and tax reference all influence the flow orientation of FDI .

同理，以土地为主要征税对象的田赋理应随之减少。

Similarly , taxation of land as the main target of the land tax should be reduced .

环境保护税覆盖的征税对象包括那些直接向环境排放污染的公司及事业单位。

The Environmental Protection Tax targets companies and public institutions that discharge pollutants directly into the environment .

个人所得税是税务机关（主要是地税局）对个人（自然人）所取得的各项应税所得为征税对象的一种税。

The tax agents ( mostly local taxation bureaus ) tax natural persons for personal income tax .

水资源污染税的征税对象是在我国境内排放污水的单位和个人，采用行业差别的比例税率，在排放阶段进行征收。

The tax collection targets were the units and individuals who used water resources and polluted in our country .

征税对象：对公司和组织的不可动产（不包括土地）和所有土地征税。

Tax Bases : tax on immovable property ( excluding land ) of enterprises and organizations and tax on land .

其中，制度设计的主要因素和内容如下：第一，征税对象和纳税人。

Among them , the main factors and system design content as follows : First , the levy object and the taxpayers .

接着，对物业税的征税对象、征收范围、纳税人、税基和税率加以规定。

Then , the article should be provided for tax targets , tax , taxpayers , tax base and tax rates of property tax .

房产税是指以房屋为征税对象，依据房屋余值或评估价值向产权所有人或使用人征收的一种税。

Property tax refers to housing for levy object that collect from the property owners or users based on the residual value or Evaluation value of property .

同时两国在增值税纳税人、征税对象、税率、增值税类型、计算方法、进项税额的确定等方面都存在诸多差异。

VAT of the two countries has many differences in taxpayer , taxable object , tax rate , category of VAT , calculation , amount of purchases tax , etc.

其次提出了改革完善房产税的建议，主要从纳税人与征税对象、房产税的计税依据、房产税的税率设计、房产税的税收减免四个方面予以完善。

Secondly , it gives advice on housing property tax reform , mainly from the payer and the scope , the tax basis , the tax rate and the tax concessions to perfect housing property tax .

其次，对物业税的征税对象、征税范围、纳税人、税率、减免税范围和征收管理提出相关建议，确保我国开征统一规范的物业税。

There are some recommendations on tax object , the scope of taxation , taxpayers , tax rate , tax breaks and collection management , which ensure the implementation of owning real estate tax in China .

之后，对物业税课税要素，从纳税人、征税对象、征税范围、计税依据、税率等几个方面进行了探讨。

Later , the tax elements of property tax is analysised from the taxpayer , levy object , levy limits , plan tax basis , the tax rate and other several aspects are discussed in this paper .

德国现行的水资源税只有废水污染税，明确定义了征税对象，累进税率给纳税人提供一个适应的过程，并且鼓励纳税人减少对水资源的污染。

The existing water resource taxation in Germany only taxes the wastewater pollution . The revenue target is clear defined . Progressive tax rate provides the taxpayers an adjustment process . It also encourages taxpayers to reduce water pollution .

物业税具有充足的税源，以房地产评估现值作为计税依据，从内涵上体现了税收的受益对等原则，而物业税的征税对象决定了其鲜明的地方税特征。

Property tax has plenty of tax resource , in real estate appraisal value as plan tax basis . From the connotation , reflects tax benefit from the principle of reciprocity . Property tax levy object determines its distinctive local characteristics .

第二部分叙述了辽金赋税制度之比较，主要从六个方面来进行比较：赋税种类、征收依据、征税对象、额度与数量、征税时间以及减免税的原因和力度。

The second part describes the comparison Jin tax system , mainly to compare from six aspects : tax types , the collection of basis , taxed , the amount and quantity of time and tax relief for tax reasons and efforts .

但每一种使用税收或法规来管理社会和经济的措施，都要求我们区分好与坏，方法是运用基于文件表述或征税对象物理特征的客观标准。

Every measure that uses tax or regulation for social or economic engineering requires us to differentiate between what is good and bad by reference to objective criteria based on the wording of a document or the physical characteristics of the taxed object .

在此过程中记住这样一点或许是有好处的：有人说，房地产遗产税是最不讨人嫌的税种之一，因为它的征税对象既不是辛勤劳动者，也不是创业者，而是继承财产的幸运儿。

It might help during the process to keep in mind that some say the estate tax is among the least obnoxious forms of taxes , because it is levied neither on toil nor on entrepreneurship , but on the good fortune of inheritance .

可税性理论是税法学新兴起的热点问题，是对经济对象可作为征税对象特性的研究，其研究有助于税收领域诸多问题的解决，具有强烈的实践指导价值。

Taxability Theory is a newly arisen issue in the circle of Tax Law , and it is a theory about taxable object . The theory has heavily practical value . The study of Taxability Theory can help to settle many problems in Tax field .

由于电子商务交易的虚拟化，给现行建立在传统商务模式下的税收制度带来了很大冲击，使纳税义务人、征税对象及适用税率等税收基本要素变得模糊，导致税收监控失灵。

Because of its virtual nature , E business has made great impact on the present tax policy which is based on the traditional business mode , causing the basic tax elements such as payers , objects and applicable rates vague and the tax control ineffective .

建筑业，是指建筑安装工程作业，其增值税征税对象包括建筑、安装、修缮、装饰及其他工程作业；纳税人包括在中国境内提供建筑业劳务的单位和个人第二，税率。

Construction industry , refers to construction and installation engineering operations , the value-added tax including construction , installation , repair , decoration , other engineering work ; taxpayer are the labor units and individuals in the territory of China construction industry . Second , the tax rate .

“糖，酒和烟，”经济学家亚当·斯密曾写道，“绝不是生活的必需品，但是却成为几乎全世界人的消费品，因此，也成为了征税的绝佳对象。”

Sugar , alcohol and tobacco , economist Adam Smith once wrote , are commodities which are nowhere necessaries of life , which have become objects of almost universal consumption , and which are , therefore , extremely popular subjects of taxation . "