1) tax price theory
税收价格论
1.
In the tax price theory,tax is the price that taxpayers pay for consuming public goods,so the exchange relationship of the two sides of tax administration is equal in essence.
税收价格论认为税收是纳税人为消费公共品而向政府支付的“价格”,税收征纳双方在本质上是平等的交换关系。
3) tax price
税收价格
1.
What is the reality of the farmers’ tax burden after the abolishment of the agricultural tax? Based on the theory of tax price, this paper firstly points out several flaws of the traditional concept of the tax burden and suggests some new explanations on it.
取消农业税后的农民税收负担究竟怎样?从税收价格这一视角出发,对传统的税收负担理论提出了质疑并对税收负担进行了新的解释;对"税收价格"这一理论进行了说明,同时提出了基于税收价格视角的税收负担测量指标;对取消农业税之后的农民税收负担进行了测量,得出的结论是,税收价格视角下农民依然承担比较重的税收负担。
4) theory of tax price
税收价格说
5) price and taxation
价格与税收
6) Tax Price Elasticity
税收价格弹性
补充资料：价格与税收
jiage yu shuishou
价格与税收
price and taxation
见税收与价格。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条