课税对象

文中对现有税制中的环境保护措施进行分析提出弊端，并对环境保护说的课税对象、计税依据、税率和征收管理及相关问题，作出了初步的探讨。

The thesis makes an analysis on the environmental protection measures of existing tax system and brings forward defects , and probes primarily into object of Taxation , tax calculation basis , tax rate and management of environmental protection tax and relevant problems .

房地产税制的课税对象是房屋和土地，二者具有稀缺性的特点。

Taxable real estate tax system is housing and land , the characteristics of both are scarce .

物业税是以不动产为课税对象而征收的，在西方发达国家普遍开征。

Making immovable property as the objects , property tax has been universally levied in the western developed countries .

遗产税是以遗产为课税对象的财产税，它是最古老的税收形式之一。

Inheritance tax is such a property tax as is imposed on the heritage , which is one of the oldest taxes .

是营林生产投资建设资金，不属于行政事业性收费，也就不应混同一般预算外资金管理看待，成为税政指认的课税对象。

It is a fund of forestry investment rather than an administrative fee . Therefore , it should not be taxed as other management fees .

电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。

The characteristics of electronic business affairs'being virtual , intangible and without definite region result in vague identification of levying duty object and make taxation more difficult .

个人所得税税前扣除制度，是指在确定纳税人的应纳税额时，应先就其课税对象扣除各项成本费用及其他必要费用后，对其余额征纳个人所得税的一项制度。

Pre-tax deduction of individual income tax refers to a tax system that levies taxes on the balance after the deduction of the cost and other necessary expenses .

第一节比较归纳了来源说、净增值说和消费支出说关于个人所得税课税对象的观点。

The first section compares and summarizes the viewpoints of the source school , net added value school , and consumption and expenditure school on taxation objects of individual income tax .

这些条件包括纳税人、课税对象、课税对象的归属、课税标准和税率等。文中从技术性角度分析了它们作为税收构成要要件所具有的意义。

These conditions include taxpayer , tax object , the attribution of the tax object , tax basis and tax rate . This chapter will analyze the significant of such conditions as constitutive requirements of tax .

在改革试点初期，实施细则也存在课税对象狭窄、计税依据不合理、税率设计不科学、征收管理不详细等缺陷。

At the same time , in the reform of the detailed rules for the implementation of the initial pilot , just as narrow imposition object , unreasonable plan tax basis , tariff design not science , detailed collection and management .

从个人所得税的课税模式、课税对象、费用扣除标准、税率设计四个方面，将我国的个人所得税制与美国、英国等几个国家个人所得税制要素进行比较分析。

What 's more , a comparison about the elements of individual income tax system between the USA and the Great Britain and several other countries from the aspects of tax pattern , taxpayer , design of tax rate .