2) Major Tax of Local Tax System
论地方税主体税种
3) main category of local tax system
地方主体税
4) category of local tax
地方税税种
5) 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。
6) 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。
补充资料：地方
①中央以下各级行政区域的统称：地方政府。②处所；部位；领域：学校在什么地方｜什么地方疼｜桀、纣贵为天子，富有四海，地方甚大，战卒甚众，而身死国亡。③部分；方面：这话有对的地方｜有些地方你欠考虑。④地保：令他们报个“暴病身亡”，合族中及地方共递一张保呈。⑤本地；当地：地方上的老百姓个个拥护李书记。
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