超税负担,Excess Burden of Taxation
1)Excess Burden of Taxation超税负担
2)tax excess burden税收超额负担
3)excess burden超额负担,超额税负
4)Analysis of Tax Excess Burden税收超额负担分析
5)Tax Burden税收负担
1.An Empirical Analysis of Distribution ofTax Burden in China;中国税收负担分布的实证分析
2.Analysis on the current situation on the tax burden of the small-scale taxpayer;对小规模纳税人税收负担现状的实证分析
3.The paper indicates the source of enterprise tax burden, and analyzes the following problems, such as unbalanced burden of taxation, tax institutional discrimination and disordered policy objectives, etc.揭示了企业税收负担来源,讨论了税收负担不均衡、税收制度性歧视以及政策目标混乱等问题。
英文短句/例句
1.The present condition of taxation shoulder and the choice of taxation policy in our country;我国税收负担现状与税收政策的选择
2.The Empirical Study on Micro Tax Burden--The Application of Peer Tax Burden微观税收负担的实证研究——同业税负模型的应用
3.The Research on the Tax Burden and Tax Policy of Power Industry in China中国电力行业税收负担及税收政策研究
4.Rational Choice and Optimal Approach of Macro Tax Burden Level in China;我国宏观税收负担水平的选择和优化
5.The Tax Burden and Economy Increasing of China after Entering WTO;加入WTO后的中国税收负担与经济增长
6.Evidence Study on China s Macro-taxation Burden;我国宏观税收负担:实证分析与思考
7.An equilibrium analysis between the regional tax burden and economic development;地区税收负担与经济发展的均衡分析
8.Being one of the categories of taxes that bears a special regulation function, consumption tax has become a heave burben.消费税做为一个承担了特殊调节功能的税种,其税收负担较重。
9.A Comparative Study of Banking Tax-Burden and Its Tax System Construction;银行业税收负担比较分析及其税制构建
10.Analysis on the current situation on the tax burden of the small-scale taxpayer;对小规模纳税人税收负担现状的实证分析
11.On the Unity of the Coordination of Tax Categories and the Reasonable Distribution of Micro-tax Burden;税种协调与微观税收负担合理分配的统一论
12.The Research on Tax Burden from the Perspective of Our Country "s Tax System Reform我国税制改革视角下的税收负担问题研究
13.Tax Burden and Non-standard Interest Revenue of China s Banking Industry;中国银行业税收负担与非规范利息收入
14.The Study on Taxation Burden and Orientation of Tax-burden Policy;我国税收负担的实证研究以及税负政策取向的探讨
15.Catch the opportunity and carry on the tax system reform, make the tax revenue of the taxpayer tend to be rational.抓住时机进行税制改革,使纳税人税收负担趋于合理。
16.The Relation and Policy Choice about Tax Competition,Tax Burden and Economical Development;税收竞争、税收负担与经济发展的关系及政策选择
17.Both transaction cost and tax burden affect on the performance of commercial banks.交易成本和税收负担对银行绩效都有重大影响。
18.Positive Research on the Tax Burden and Economic Growth in Hunan Province;湖南省税收负担与经济增长的实证研究
相关短句/例句
tax excess burden税收超额负担
3)excess burden超额负担,超额税负
4)Analysis of Tax Excess Burden税收超额负担分析
5)Tax Burden税收负担
1.An Empirical Analysis of Distribution ofTax Burden in China;中国税收负担分布的实证分析
2.Analysis on the current situation on the tax burden of the small-scale taxpayer;对小规模纳税人税收负担现状的实证分析
3.The paper indicates the source of enterprise tax burden, and analyzes the following problems, such as unbalanced burden of taxation, tax institutional discrimination and disordered policy objectives, etc.揭示了企业税收负担来源,讨论了税收负担不均衡、税收制度性歧视以及政策目标混乱等问题。
6)Tax fee burden税费负担
延伸阅读
税收超额负担纳税人承担的属于税法规定应纳税额以外的经济损失，又称额外税收负担。分直接与间接两种。直接税收超额负担，指国家税务当局在正税以外，对人民直接进行的额外征课。如中国历代封建政府借口弥补征收实物税的损耗，而加征的"升斗耗"、"仓场耗"和"雀鼠耗"等"加耗"；在征收定额"漕粮"以外，平均摊派由纳粮户承担的运往京师途中的粮食损耗和运费；以及借口弥补征收货币税要发生熔铸银两损耗而加征的"火耗"等等。间接税收超额负担,指并非由税务机关直接征课,而是在部分均衡和一般均衡中，由于税收干预引起经济抉择变形，给纳税人间接带来的那部分额外损失。一般说，征税以前，纳税人在各种消费货物之间的选择，在当前消费与未来消费(储蓄)之间的选择，以及在工作与闲暇之间所进行的选择，在征税以后会因税收的干预而发生改变。这种改变反映在图表中的变形，可以清晰地显示出纳税人由此而承担的，属于税收以外的额外经济损失部分。为简明起见,假定对劳动力的需求弹性无穷大,并且纳税人对于各种消费货物的选择，以及对于当前消费与未来消费(储蓄)的选择都是固定不变的,那么,分析在征税前后纳税人对工作与闲暇的选择及其变形如图：设图中OS为劳动力供给线,DK为需求线,征税前均衡点为A，工作小时为OC，工资率等于OD。这时的工作小时OC，是根据工资率OD确定的,从而工资总额为ODAC。如果劳动者本来愿意在工资总额为OAC 的条件下工作，于是，ODA就是征税前的"供给者盈余"。现在,由于对工资收入以D′D/OD的税率征税，则净需求线降至D′K′，新的均衡点为B，工作小时降至OE，工资率降至OD′，征税后的"供给者盈余"降至OD′B。与征税前原来的"盈余"比较，其降量为D′DAB。在这一降量中，长方形D′DGB部分属于劳动者的税收负担，而三角形BGA部分,即为其间接的税收超额负担。
