indirect tax

A sales tax is an indirect tax because the tax burden can be shifted to other consumers.

销售税是一项间接税，因为这个税项的负担可转嫁其他消费者。

Thirdly, it expounds an adjusting effect of indirect tax in different period.

接着又阐述了间接税在不同时期对我国经济的调节作用.

The Effect of Indirect Tax Incidence on Income Distribution

间接税负担对收入分配的影响分析

Most of the academic objections to this would be overcome by a temporary indirect tax cut which the UK chancellor of the exchequer can announce any time under "regulator" powers.

暂时性的间接减税将会消除学术界对此的大多数反对意见，而英国财政大臣随时都可以利用“监管者”的权力宣布减税政策。

Securities tax systems deal with securities indirect tax, securities investment income tax and securities capital gains tax.

证券税制包含证券流转税、证券投资所得税和证券交易利得税等税种。

Successful experience of international indirect tax reformation will be useful to our's reformation. "

国际间接税改革的成功经验会对我国 间接税 改革起到很好的借鉴作用.

Part 4 is specific suggestions on further reforming and improving indirect tax.

进一步改革和完善我国间接税的建议.

Secondly , it objectively evaluates an important status of indirect tax in the structure of tax system.

进而又客观评价了间接税在我国税制结构中的重要地位.

When our social security model was designed , the proportion between direct and indirect tax was balanced.

根据比利时社会福利规划的模式, 直接税与间接税的比例是要互相平衡的.

The Optimum Indirect tax Mode and Its Choice

最优间接税模式及其选择

Part 5 is about auxiliary work of the indirect tax reformation.

间接税改革的配套工作.

Analysis of the Indirect Tax Coordination in the EU

试析欧盟的间接税协调

The increase in indirect taxation is intended to neutralise the reduction in income tax.

增加间接税是为了抵消所得税的减少.

Low-income countries execute indirect tax institution and high-income countries carry out direct tax institution. The income level is higher then direct tax has more portion in the tax revenue.

低收入水平国家实行的是以间接税为主体的税制而高收入水平国家实行的是以直接税为主体的税制，且收入水平越高，直接税在税收收入中的比重也越大。

As for the structure of indirect tax, it's carried out in two aspects, interior structure and distribution structure.

其次，关于税制结构，主要是从间接税税制的内部结构及其在中央和地方的分布结构这两方面分析。

The second is indirect tax incidence.

一是间接税的内涵和外延.

Under the framework of GATT, export objects that allowed for border tax adjustment can only be indirect tax, while indirect tax is not allowed for border tax adjustments.

在GATT的框架下，出口边境税调整的允许对象只能是间接税，直接税是不允许进行边境税调整的。

Part 2 is the research on equity and efficiency of indirect tax.

第二部分：间接税的公平与效率。

Consumption tax is the duty inside a kind of price, and it is indirect tax.

消费税是一种价内税, 且是间接税.

Finally, it analyses the main problems of the current indirect tax.

最后从各个主要税种分析了我国间接税目前存在的问题.

The third sector investigates the incidence of indirect tax.

第三节，进行间接税归宿分析。

VAT is the standard form of indirect tax paid throughout the European Union.

在整个欧盟内，增值税是标准的间接税。

Unlike indirect tax, a tax cannot be shifted to others.

不像间接税, 直接税无法转稼给他人.

He said it was an indirect tax on individuals that would be as open to manipulation as the European model.

他说，这是一种对个人征收的间接税，将和欧洲模式一样易于受到操纵。

Successful experience of international indirect tax reformation will be useful to our's reformation.

国际间接税改革的成功经验会对我国间接税改革起到很好的借鉴作用。

The second section mainly put forward some practical suggestion of direct and indirect tax coordination.

第2小节主要是自贸区内各国直接税和间接税协调的具体建议。

The taxation system in recent China proceeded in the three stages from the traditional simple direct tax to indirect tax, then to modern direct tax as main tax.

近代中国的税收制度经历了从传统的以简单直接税为主体税种向以间接税为主过渡并进入以现代的直接税为主的现代化过程。

Real estate tax plays an important role in the fair distribution of income and effective allocation of resources, because it has dual nature of both direct tax and indirect tax.

房产税兼具直接税与间接税双重属性，在调节收入分配和有效配置资源两个方面都具有重要作用。

Secondly, the estate tax regulation is a kind of indirect control, not of a direct control.

其次，房地产税收的调控是一种间接调控，而非直接调控。

Secondly, it objectively evaluates an important status of indirect tax in the structure of tax system.

进而又客观评价了间接税在我国税制结构中的重要地位。