1) main tax
主体税种
1.
Therefore,real estate tax,turnover tax,city construction tax and resource tax should be imposed as the main tax in developed cities,developing cities,undeveloped cities and resource abundant cities respectively,so that local governments can make the best use of their comparative advantages to develop their local economy.
在这种情况下,分析我国城市财政主体税种的现状与问题,根据各地经济发展水平和未来发展趋势以及改革的大方向来确立各市级财政的主体税种就显得格外有意义。
2.
Initial Exploration on Taking the property Tax for the Main Tax Of the Local Tax System;
探讨财产税作为地方税主体税种的理论及现实原因,分析我国现行财产税的缺陷,有利于建立与完善我国财产税体系。
2) main type of tax
主体税种
1.
And the innovation to the local tax system pattern is the definite range to the local tax powr, main type of tax,perfecting the current tax categories, levying t.
并从三个层面对地方税制模式进行创新：一是对地方税权作出明确界定；二是随着经济发展，分阶段、动态地确定地方主体税种；三是通过完善现有税种，开征新税种，停征已过时的税种，对地方税种结构进行优化。
2.
"Efficiency should be first"was produced in the reform of tax system of 1994, in which added - value tax was chosen as a main type of tax.
１９９４年的税制改革选择增值税为主体税种，体现了效率优先；而税收调节收入功能的弱化则说明我们对税收公平原则的背离；我国宏观税负水平的下降和强调效率原则有关。
4) Major Tax of Local Tax System
论地方税主体税种
6) taxpayer
[英]['tækspeɪə(r)] [美]['tæks'peɚ]
纳税主体
1.
The "income" of income tax is different earnings coming from business by taxpayers.
然而如果没有民法对财产关系的调整,那么所得税的征收将缺乏其基础,所得税的纳税主体、征税对象等问题将无法确定,因而探讨二者之间的关系在研究所得税的过程中尤为显得重要。
2.
So the new round of tax system reform must reset the criterion of tax payers to ensure the scale of taxpayer aiming at that the system of value-added works efficiently,and effectively.
增值税纳税主体是影响增值税功能发挥的一个极为重要的因素,我国现行增值税关于纳税人的划分欠科学,造成现实中两类纳税人呈“非合理”结构,致使原本是作为优良税种的增值税在实际运行中“中性”扭曲,加剧了增值税的功能失效。
补充资料：税种
税种：即税收的种类，指征的什么税。
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