1) system of tax distribution
分税制
1.
Empirical research on the allocation issue of China's financial authority after the implementation of the system of tax distribution
分税制以后我国财权配置问题实证研究
2.
After remedied operation of more than ten years in the transition period in China, the system of tax distribution is becoming more and more unsuitable to the reform and development of market economy.
我国过渡时期的分税制经过10年余的修补运行,已越来越不适应市场经济改革和发展的需要。
3.
The reform of system of tax distribution in 1994 put both old and new systems in effect; the base law and tax return admit and protect the regional vested interest, which forms the basis of rigid finance system.
1994年的分税制改革新老体制并行 ,基数法和税收返还承认和保护了地方既得利益 ,铸就了刚性财政体制的根基。
2) tax distribution system
分税制
1.
Tax Distribution System:Repression and Rebound between Central Government and Local Governments;
分税制：中央与地方之间的压制和反弹
2.
View of further perfecting the tax distribution system;
进一步完善分税制的思路
3.
The main reason of finance difficult in Xinyang agricultural region include weak economic basis,the unreasonable industrial structure,lack the economical growth spot,the influence of the present tax distribution system and so many finance person which are raised by finance.
经济基础薄弱、产业结构不合理、缺少新的经济增长点、财政供养人员多、现行的分税制财政体制是信阳财政困难的主要原因。
3) Tax-sharing System
分税制
1.
The china s tax-sharing system which has been implementing for 12 years since 1994 is successful in a whole,but it inevitably exit a series of issues,such as the asymmetry of central and local financial income,the imbalance of regional development,the mismatch of financial resources and powers issues.
我国分税制体制实施12年,总的来说是比较成功的。
2.
Secondly, intergovernmental transfers under the current tax-sharing system encourage the expansion of government employment, in particular in those counties of small size and/or with fiscal deficit.
通过对河北省分县数据的实证研究发现,我国许多县域行政划分偏小,尚有广阔的规模经济改进空间;分税制改革的不完善成为维持推动地方政府规模扩张的一个主要因素;通过扩大县域人口规模,完善分税制改革,有助于减少政府雇员规模。
3.
A sound legal system is essential to the guaranty of tax-sharing system.
分税制必须有配套齐全的法律体系予以保障和规范,而我国的分税制是在相关法律准备不足、又没有及时加以完善的情况下实行的,分税制立法的内容和税权的划分都存在着明显的缺陷。
4) Tax Sharing System
分税制
1.
This article holds, that a multilevel fiscal regime based on the tax sharing system is a system required by the new market system.
本文认为,以分税制为基础的分级财政是市场经济新体制所要求的财政体制,需要在统一市场构建中逐步贯通运行这一财政体制,过渡措施不应凝固为实现中长期目标的障碍,要正确把握大思路,配套推进分税制。
2.
Our current taxation system is based on the tax sharing system reform in 1994.
我国现行的税收制度是在1994年分税制改革的基础上建立的。
3.
Then the article studied the" Fiscal Responsibility System (FRS)" and "Tax Sharing System (TSS)" in detail.
然后文章详细地研究了改革开放以来的“财政包干制”和“分税制”,从理论上分析这些改革给经济带来的正反两方面的影响。
5) system of tax allocation
分税制
1.
The oncoming tax system reform is intended to improve the system of tax allocation and make it more adaptable to market economy.
我国新一轮的税制改革即将开始,这将是继1994年分税制改革以来,我国又一次大的税收制度的调整,其目标是使我国的分税制体制更加完善,更加与市场经济相适应。
2.
Tax collection and management system under the system of tax allocation had implemented for about ten years.
分税制下的税收征管体制已经实行了10年之久,财政界和学术界对其运行效果十分关注,是否需要改革说法不一。
补充资料：分税制
| 分税制 distributive tax，system of 各级政府之间为满足支出需要而按税种特点划分财政收入的分级财政制度。它是国家预算管理体制的一种形式。分税制也是中央政府与地方政府分权的具体体现。它要求企业按照法律规定，既向中央政府交纳中央税，又向各级地方政府交纳地方税。各级财政根据以本级税收为主的收入，相应安排其支出，独立组织本级预算平衡。 在现代各国预算管理体制中，各级政府的收入划分方式有两种类型：一是按国营企业事业单位的行政隶属关系划分各级财政收入来源的方式，即中央级的企业事业单位收入归中央，地方级企业事业单位的收入归地方；二是各级政府对企业事业不作区分，仅根据税收特点划分收入来源，即采取分税制来划分收入来源。中央与地方各自具有独立税收立法和征管体系，各级财政的权责分明为分税制的特征。 中国从1994年1月1日起实行分税制的财政管理体制。 |
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参考词条