1)tax base税基
1.Aiming at the equity and effciency,in light of the basic idea of broadening the tax base and decreasing the tax rate,the western developed countries have reformed the corporate income tax system extensively and profoundly since the middle of 1980 s,which decided the basic character and the developing tendency of the global corporate income tax system.20世纪 80年代中期以来 ,西方发达国家以公平与效率为目标 ,按照“拓宽税基、降低税率”的基本思路 ,对公司所得税制进行了广泛而深刻的改革 ,由此决定了全球企业所得税制的基本特征和发展趋势。
2.Aiming at the equity and efficiency with the basic concept of "broadening the tax base and decreasing the tax rate" , western developed countries have reformed the corporate income tax system extensively and profoundly since the middle of 1980 s, which decides the basic character and the developing tendency of the global corporate income tax system.20世纪80年代中期以来,西方发达国家以公平与效率为目标,按照“拓宽税基、降低税率”的基本逻辑思路,对公司所得税制进行了广泛而深刻的改革,并决定了全球企业所得税制的基本特征和发展趋势。
3.Today, China doesn t have the conditions of educational tax which takes" three -- tax" as a tax base, takesincome tax as a tax base and takes property as a tax base.我国目前不具备直接以“三税”为税基、以所得额为税基以及以财产额为税基新设教育税的条件，唯一可行的途径是以流转额为税基开征教育税。
英文短句/例句
1.Defining Tax base and rate定义计税基数和税率
2.Study of the Design of the Tax Basis for the Most Favorable Tax Rate of Cross-strait Value-added Tax (VAT);两岸增值税最优税基税率设计之研究
3.A tax will be referred to as progressive where the tax rate increases as the base increases.当税基增长，税率亦增长时，这个税就是累进税。
4.the amount of tax owed; calculated by applying the tax rate to the tax base.欠下的税款；按税务比率加于税基计算所得。
5.If the tax rate remains constant while the tax base varies in size, the tax is said to be proportional.当税基发生变化，税率恒定时，此税被认为是比例税。
6.If the average tax varies in an opposite direction to the tax base.如果平均税率与税基的变化成反比时，这个税被称作累退税。
7.Corporate tax base is very mobile.企业税的税基具有非常高的流动性。
8.An International Comparison of Tax Base Assessment concerning Real Estate in Tenure;境外房地产保有课税的税基评估比较
9.Research on Social Security Tax Including Tax on the Value-added Tax;中国社会保障税税制设计的探讨——基于企业增值税代替工资总额为税基的税制设计构想
10.is of assessment摊额基准;课税标准;课税对象;课税根据;课征基准
11.A Devise of China's Personal Income Tax Rate Based on Current Tax System基于现行税制模式的我国个人所得税税率设计
12.basic exemption for the classified income tax分类所得税的基本免税额
13.The Tax Administration System on Net (Taxpayer Point);基于UML的网上办税系统（纳税人端）
14.Research on the Potential Tax Capacity of Sichuan Province Based on Tax Effort;基于税收努力的四川省征税潜力分析
15.System Design of Property Tax on the Purpose of Improving Tax System;基于完善税制目的的物业税制度研究
16.Exploration to Tax-service Based on Need of Tax-payer;基于纳税人需求导向的纳税服务探讨
17.Tax Analysis is a Basic Way in Strengthening Tax Levy;税收分析是强化税收征收管理的基石
18.A Model of Tax Loss about the Tax Collector;一个基于征税人视角的税收流失模型
相关短句/例句
tax basis税基
1.Study of the Design of the Tax Basis for the Most Favorable Tax Rate of Cross-strait Value-added Tax (VAT);两岸增值税最优税基税率设计之研究
2.The author of this article holds the viewpoint that, when deepening China s tax system reform and constructing new tax system, we should maintain a proper balance between such relations as tax source and tax basis, keeping fair and efficiency, tax neutrality and tax adjustment,etc.笔者认为 ,进一步深化我国税制改革 ,构建新的税收体系 ,应该正确处理好税源与税基、公平与效率、税收中性与税收调控几方面的关系。
3)Taxable Base课税税基
4)tax basis and tax rate税基和税率
5)tax base税基;课税基础
6)small tax basis税基小
延伸阅读
税基 税收课征的客观依据。课税基础的简称。税收的基本要素。税基作为计算应课税额的基础，包括两层涵义：①课税基础的质。即课税的具体对象。不同的税收，税基亦不同，如商品流转税的税基是商品销售额或增值额，收益税的税基是各种所得额，财产税的税基是各种财产。②课税基础的量。即课税对象中，有多少可以作为计算应课税额的基数。对某一课税对象而言，税基可宽可窄，如果从所得额中扣除的不纳税的项目多，则税基就相对小。税基是课税依据质与量的统一。 一个国家制定税收制度，要恰当地选择税基。可供选择的税基是随社会经济的发展变化而变化的。在商品经济条件下，可供选择的税基的范围比较广泛。商品流转额、企业利润、个人所得、投资消费支出，以至财产和财产转移，都可以作为税基。选择税基要根据一定的原则和需要。如要保证财政收入的稳定增长，就要选择国民经济中普遍、经常存在的税基。如要利用税收实现政府对国民经济的调节，则选择税基的范围既要相对广泛,又要有利于实现税收公平与效率原则的最优结合,并在实践上可行。
