1)contract tax契税
1.The Qing dynasty administrated folk contracts by way of contract taxation;despite of its focus of attention on the national taxation,it functioned as an affirmation of the folk contracts of real estate.清朝政府对民间不动产买卖的管理主要是通过征收契税的方式来进行的,虽然其出发点在于国家的税赋征收,但也同时具有对民间的不动产交易契约进行官方确认的功能。
英文短句/例句
1.The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.农业税、牧业税、耕地占用税、契税的征收管理，参照本法有关规定执行。
2.Shanghai Taizhou clarify rumours: Who says real estate taxes to rise?上海财税局澄清谣言：谁说房地产契税要涨？
3.Trading Center is repeated tax will rise to long delay?交易中心屡现缴税长龙契税到底会不会涨？
4.Land Tax (For Villas): 3% of the purchasing price.契税（别墅）：购买成交价的3%。
5.Commercial housing policy questions of how to pay estate sale?政策解答商品房买卖中如何缴纳契税？
6.Restoration of Taxation on Deeds-An Analysis of Its Pros and Cons and of Its Timing;恢复征收房地产契税利弊及时机评析
7.Tax official: At first, as the buyer, you should pay the contract tax on the base of business transaction at 3%.税务局：首先作为购房者，您要按成交额的3%缴纳契税。
8.We have bought a piece of land from another enterprise. How shall I pay the deed tax?纳税人：我公司受让了其他企业的一块土地，请问如何交纳契税？
9.Consumer is in hand in head pay while be asked to pay stamp duty and agree tax at the same time commonly.消费者在交纳首付款的同时一般被要求同时交纳印花税和契税。
10.Residents who have purchased self-used ordinary dwelling houses enjoy 50 percent reduction of real estate tax.对居民家庭购买自用普通住宅，减半征收契税；
11.Beijing certain monthly income over20% decline in sales could reduce what?京契税月收入同比降20%可印证买房人在减少？
12.tax sale certificate公卖欠税财产临时契券
13.On The Essence and Nature of Tax From the Perspective of Power and Contract;“权力说”、“契约说”与税收的本质和性质
14.Research on Tax Evasion of Enterprise under the Frame of Contract Theory;契约理论框架下的企业逃税问题研究
15.Tax Sparing System and the Fast Increase of Tax Revenue: An Analysis Based on the Contract Theory;分税制改革与税收快速增长:基于分权契约框架的分析
16.Reduction of Refund Tax on Textiles--A New Turning Point of Chinese Textiles Development;纺织品出口退税下调——中国纺织业发展的新契机
17.Transaction Costs and Contractual Choice between Superior Tax Authorities and Inferior Tax Authorities;上下级税务机关间的交易成本与契约选择
18.Investment of the Effective Tax Planning;基于契约理论的企业投资有效纳税筹划
相关短句/例句
Tax Deed税契
1.Both the Standard and the Nonstandard in the Tax Deeds of Land in the Middle of Hebei during the Late Qing Dynasty and the Early Period of the Republic of China;清末民初冀中土地税契中的规范与不规范——以直隶任邱县为例
3)the system of tax and receipt税契制度
4)contract taxation collection and management契税征管
1.So, it is of great significance to implement contract taxation collection and management work with scientific and information way.契税是国家税收的重要组成部分,也是地方财政收入的重要来源之一,实现契税征管工作的科学化、信息化具有重要意义。
5)tax for the examination of deeds验契税
6)official fee for registering documents税契登记费
延伸阅读
契税qishui契税deed tax 在土地、房屋等不动产所有权转移，当事人双方订立契约时，对不动产承受人课征的一种税。契税除与其他税收有相同的性质和作用外，还具有证明不动产所有人产权合法性的作用。征收机关在征税时，首先要查明产权转移的合法性才准予缴税，并发给新的契证作为产权合法性的证明。 中国的契税由来已久,早在东晋时就有“估税”。北宋太祖开宝二年(969)规定人民典卖田宅,应在两个月内向管府输钱，请求验印，称“印契钱”。仁宗庆历四年(1044)规定每贯钱（1000文）产价征税40文(合4％的税率)。此后,历代都征收契税，习惯上称“税契”。到清末时买契税率为买价的9％,典契税率为典价的6％。中华民国时期税率常有变动,买契税率曾高达买价的15％,典契税率则达典价的10％。正税之外又有附加税和验契费、注册费、监证费、契纸费等杂费。 1949年中华人民共和国建立后，为了保障人民土地、房屋等不动产的合法所有权，1950年 4月政务院公布了《契税暂行条例》，在全国城市和已经完成土地改革的乡村征收契税，发给新的契证。凡土地、房屋的合法买卖、典当、赠与或交换，均应凭原有效的土地房屋所有权证明，由当事人双方订立契约，领取新的契证。税率为：买契税率按买价征收6％；典契税率按典价征收3％，赠与的契税按现值价格征收6％；交换的房屋、土地等不动产，双方价值相等的免换征契税，不相等的，其超过部分按买契税率征收契税。此外,只征收契纸工本费,其余杂费一概免除。对于继承土地、房屋等不动产的，不征契税。1954年规定，机关、部队、学校、党派、受国家补贴的团体、国营企业与事业单位以及合作社等，有土地、房屋等不动产买入、典入、接受赠与、交换等情事的，免征契税。以后还对一些在特定情况下取得土地、房屋等不动产所有权的人,作了一些免征契税的规定。到1988年，征收契税的范围主要是对个人和私营企事业单位依法购买、承典、接受赠与或交换的房屋等不动产征收契税，发给契证。 （李文彬）
