3) classify synthesize income tax system
分类综合所得税制
1.
In this paper,author expounds strongpoint and disadvantages of synthesize income tax system and classify income tax system model and classify synthesize income tax system,as well as their applicable conditions,besides author analyses abuse of China actual classify income tax model and necessity of reform that model,that is,put in practice the classify synthesize income tax sy.
通过对综合所得税、分类所得税、分类综合所得税三种税制模式优缺点及适用条件的阐述说明,分析我国分类所得税存在的弊端及改革之必然,即最早在2006年采用分类综合所得税制模式;此种模式是我国借鉴国内外实践之经验、从理论上比较三种模式之优劣、分析考虑我国之具体国情的理性选择。
5) income tax system
所得税制
1.
Following the step of PRC s development,income tax system of new China has already passed the course of winds and rains over half a century from scratch,from irregular to relative regular,forming income tax with industrial incoming tax,interest tax,and agricultural tax as its content.
伴随着共和国发展的脚步,新中国的所得税制已走过半个多世纪的风雨历程,其间经历了从无到有、从不规范到相对规范的发展过程,形成了以工商所得税、存款利息所得税、农业税为主要内容的所得税制。
6) negative income tax system
负所得税制
1.
Thus, Pass to promote the negative income tax system, make"low protect"change into" negative tax ".
本文认为,通过推行负所得税制,把低保制度、贫困救助制度、个人所得税制度三者联结起来,使"享受低保"变为"负纳税",将全体公民纳入到税法的约束当中,这样既可以较好地维护社会公正分配、控制收入差距,又可以让农民等社会困难群体都成为纳税人,维护税收公平,强化全民纳税意识。
补充资料：累进所得税制(progressive income tax)
累进所得税制(progressive income tax):税率随着个人应纳税款的增加而上升(
直至达到某一点为止)的所得税制度。
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