课税标准
kè shuì biāo zhǔn
- 名basis of taxation;basis of assessment;evidence of assessment
课税标准-
在资源税制度设计中，从量计征的征收方式使得税收收入与高油价脱钩，现行课税标准也无法明显体现出石油资源的级差收益，在一定程度上削弱了对边际油田的开发力度。
In our tax system design , quantity-based collection made tax revenue away from the high oil price , and the existing levy standard cannot evidently reflect the differential earnings of petroleum resource , which delays the marginal oil field exploration to some extent .
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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 .