间接税;
Unlike indirect tax, a tax cannot be shifted to others.
不像间接税, 直接税无法转稼给他人.
期刊摘选Part 5 is about auxiliary work of the indirect tax reformation.
间接税改革的配套工作.
期刊摘选Thirdly, it expounds an adjusting effect of indirect tax in different period.
接着又阐述了间接税在不同时期对我国经济的调节作用.
期刊摘选When our social security model was designed , the proportion between direct and indirect tax was balanced.
根据比利时社会福利规划的模式, 直接税与间接税的比例是要互相平衡的.
期刊摘选The second is indirect tax incidence.
一是间接税的内涵和外延.
期刊摘选Consumption tax is the duty inside a kind of price, and it is indirect tax.
消费税是一种价内税, 且是间接税.
期刊摘选Finally, it analyses the main problems of the current indirect tax.
最后从各个主要税种分析了我国间接税目前存在的问题.
期刊摘选Secondly , it objectively evaluates an important status of indirect tax in the structure of tax system.
进而又客观评价了间接税在我国税制结构中的重要地位.
期刊摘选Part 4 is specific suggestions on further reforming and improving indirect tax.
进一步改革和完善我国间接税的建议.
期刊摘选Successful experience of international indirect tax reformation will be useful to our's reformation. "
国际间接税改革的成功经验会对我国 间接税 改革起到很好的借鉴作用.
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