经济税源

改进税收计划管理，使税收计划服从经济税源；

Improving the management of taxation planning to make it subordinated to economic tax resource ;

地震对税收体系的影响是巨大的，影响面也很广，这里仅从税制要素、经济税源、征管实务、队伍建设四个方面进行分析。

The impact of earthquakes on the tax system are enormous and wide , which elements range from the tax system , economic sources of taxation , collection management practices , and team-building in four areas for analysis .

对湖北炼油行业经济税源进行典型分析，总结其变化规律及影响因素，进而对湖北省炼油行业未来的税收增减进行预测，有利于把握我省税收的发展变动、合理安排财政支出。

It is propitious to grasp the development of our province tax and arrange public finance expenditure reasonably that we make typical analysis for economic tax source of Hubei refining oil industry and summarize its changing law and infection elements .

在经济增长和税源状况一定的情况下，政府在特定时期的支出需要是决定税收制度的重要因素。

Under the condition that the economical growth and the revenue source are stable , the important factor that decided taxation system is the government disbursement needs in the special time .

随着经济的发展和税源结构的变化，税制结构的调整显得十分必要和紧迫。

With economic development and structural change in tax resources , it is necessary and urgent to adjust the structure of taxation .

但从税收管理的实践分析，经济决定的是税源，税源是税收的来源，它不仅是税收的基础，而且在一定程度上反映了一国的国民收入水平。

Actually , from the practice of tax administration , economy determines tax sources , which is not only the foundation of taxation , but also to some extent a reflection of the level of national income .

在发展中国家，由于经济发展水平、税源构成和征管能力等因素，商品劳务税往往成为主体税种，因而在税收政策实施中也发挥着举足轻重的作用。

In the developing countries , because of the revel of economic development , the formation of tax resources and the power of collection and management , commodity and service tax forms the main type of tax , which plays an important role in the practice of tax policies .

将经济决定税收分解为经济决定税源，税源和税制决定税收收入能力，税收收入能力、征管力度、纳税意识决定税收。在此基础上，建立了税收收入决定模型。

Economy is the source of tax revenue can be explained as follows : tax source depends on economy , taxable capacity depends on tax source and tax system , and tax revenue depends on taxable capacity , the degree of tax administration and the consciousness to pay tax .

随着经济的快速发展，现行的税收管理制度在有效促进企业正确进行会计核算、维护社会经济秩序、控制税源、堵塞征管漏洞等方面仍还存在一些问题。

With the rapid development of the economy , the existing administration system still has many problems in efficiently promoting the enterprises to carry out the account auditing , maintaining the social economic order , controlling the sources of the revenues and blocking the levy vulnerabilities .

经济发展是税收的源泉，随着社会主义市场经济体制逐步完善，经济国际化程度逐渐提高，知识经济、网络经济的发展，税源的复杂性、隐蔽性、流动性变得越来越强。

Economic development is the source of revenue . The taxation resource has been more and more complicated , concealed and mobile with the continuous improvement of the socialist market economy , the gradual increase economy globalization , and the uninterrupted development of knowledge economy and network economy .