单一税,flat tax
1)flat tax单一税
1.On the Content,Value and Reference of the Reform of Russian Flat Tax;俄罗斯单一税改革的内容、评价与借鉴
2.The flat tax pattern of tax system design embodies the neutral tax ideology to expand tax base,lower tax rates and simplify tax levies."单一税"的税制设计模式,体现了拓展税基、降低税率、简化征管的中性税收思想。
3.China can adopt the gradual reform scheme of the two-step approach and the flat tax reform scheme of the one-step approach.我国可实行分两步走的渐进改革方案和一步到位的单一税改革方案。
英文短句/例句

1.The New Tax System Reforms:From the flat Tax Perspective;略论单一税视野中的新一轮税制改革
2.A Study on the Flat Tax Reform of Individual Income Tax in China;关于我国个人所得税实行单一税改革研究
3.Flat Tax and its Implications on Chinese Individual Income Tax Innovation;单一税思想及对我国个人所得税改革的启示
4.On the Content,Value and Reference of the Reform of Russian Flat Tax;俄罗斯单一税改革的内容、评价与借鉴
5.An Overview of Impacts of Flat Tax on Social Equality and Economic Growth;单一税对社会公平与经济增长的影响综述
6.Early systems were non-market: flat rate, unit based, or formula.早期非市场化系统:单一税率,以单位为基础,或者模式化。
7."This here Single Tax is the thing," said another. "There ain't going to be no order till it comes."“这个单一税是个好办法,"另一个说,"没有它之前根本就无章可循。
8.Why do people dislike this particular tax?人们为什么单单讨厌这一种税呢?
9.Hufu was a single tax item among many taxes and not a general term for all household taxes.户赋是诸多赋税中的一个单独税目,而非一户内各项赋税的总称。
10.English Church: From Dual Taxation to Single Taxation英国教会:从双重纳税义务走向单一纳税义务
11.Family Tax-Another Choice for Our Individual Income Tax;家庭课税——我国个人所得税课税单位的另一种选择
12.And now the stamp tax has still some shortage,we should widen the base of the tax,charge the paying method to one-wayly paying and levy the stock exchange tax.目前印花税仍然存在一些不足,建议:拓宽税基,改双向征税为单向征税,尽快开征股票交易税。
13.NO. But the officer will make out your duty memo.不,但是海关官员会给你开一张税单。
14.Single room is forty-five dollars a night plus tax,单人间一晚上是45美元不含税,
15.Every family would fill out an income tax form and send it to the Internal Revenue Service.每个家庭都要填写一份所得税单,呈交国内税务署。
16.It 's 10 dollars for a single and 14 dollars for a double, tax extra .一个单人房10美元,一个双人房14美元,税金另加。
17.In a customs union, internal tariffs are eliminated and the member countries form a single customs territory with a common external tariff.关税同盟中,其内部关税免除,成员国建立一个对于共同的外来关税的单一的海关边界。
18.You should first show your Customs declaration to the officer.你可以给海关官员看一下你的关税申报单。
相关短句/例句

the flat tax单一税
1.As China is confronted with the issue of deepening the taxation reform,the paper concludes,China can draw some reference from the flat tax theory in reforming the taxation system.单一税是20世纪80年代初美国经济学家罗伯特。
2.In view of the existence of the question of the United States tax system, in 1981, Robert E Hall and Alvin Rabushka (economists of Stanford university) put forward tax system scheme reform of "The Flat Tax", and the suggestion United States carries out the federation income tax system of flat low tax rate, and for individual s what one has gained or acquired is.鉴于美国税制以上问题的存在,1981年,斯坦福大学的经济学家霍尔(Robert E Hall)和拉布什卡(Alvin Rabushka)提出“单一税”(The Flat Tax)的税制改革方案,建议美国实行单一低税率的联邦所得税制度,为个人所得设立统一的高豁免额,同时基本取消其他逐项减免和特例豁免。
3)single tariff单一关税
4)single assessment单一评税
5)Flat Tax System单一税制
6)Single Tax Rate单一税率
延伸阅读

单一税  复合税的对称。一国只设置一种税的税收制度。是依税制的总体设计类型对税收进行的分类。    17~19世纪,单一税制曾经为欧洲国家一些新兴资产阶级学者所提倡。他们针对封建国家的苛捐杂税和专制课征制度提出了这种极端的单一税见解。主要主张有:①单一消费税。欧洲的重商主义较早提出这一设想。英国哲学家T.霍布斯认为,消费税能够鼓励节俭,节制奢费;随价格附征可以保证税收收入;人人消费,人人纳税,可以革除封建贵族、僧侣阶层的不纳税特权。②单一土地税。为18世纪法国重农学派所倡导,其先驱P.布阿吉尔贝尔主张建立地租单一税。该学派创始人F.魁奈进一步从理论上阐述了单一土地税的必要性。他认为,在整个国民经济中,只有农业才是创造"纯产品"的唯一生产部门。土地所有者得自于"纯产品"的地租是最适合于课税的来源。因此,主张只征一种地租税,把全部税负都加在土地所有者身上。19世纪末,美国经济学者H.乔治又提出土地价格单一税的主张,认为这种税应由地主负担,不能转嫁给其他消费者。③单一所得税。1798年,所得税在英国诞生后,一些学者曾提出建立单一所得税。认为所得税较之其他税收更有确实性和收入弹性,最能体现公平税负原则。1869年,德国社会民主党还以单一所得税作为它的经济纲领之一。④单一财产税。最早为法国学者季拉丹所提出。他认为,对不产生收益的财产或资本课税,不但不会影响资本形成,还可刺激资本投入生产。同时,征收单一财产税,可以课及所得税不能课及的税源。    由于单一税税源单一,不能充分满足国家财政需要;征税范围有限,不符合普遍、公平的税收原则;限制了税收职能作用的领域,不利于国家利用税收杠杆来实现财政、经济和社会政策目标。因此,上述各种单一税制主张,都只停留在理论的设想上,未能真正付诸实现。