1)Two-Tax Law两税法
1.A Study on the System Defects and Execution Problems of Zu-Yong-Diao System and Two-Tax Law in Tang Dynasty;唐代租庸调制和两税法的制度缺陷与执行弊端研究
2.The implementation of the Two-Tax Law of the Tang Dynasty was seen as a milestone in China tax history.唐朝实行的两税法,被看做中国赋税史上的一个里程碑。
英文短句/例句
1.The Thinking and Principles of Tax System Design of Two-tax Law of Tang Dynasty刍议唐两税法的税制设计思想与原则
2.The Impact of the Two-tax System on the Farming Family and Society in Tang Dynasty两税法改革对唐代农村社会的影响
3.Tax the Land and Neglect the Population" in the Tang Dynasty and its Influence on Feudal Land System唐代两税法的“舍丁税地”及其对封建国家田制的影响
4.Harmonizing Accounting with Taxation after Unifying Income Tax System for both Domestic and Foreign Corporations;试论所得税两税合一的会计与税法协调
5.Trends of Tax-avoidance through Tax Heavens after the Unification of Two Sets of Enterprise Income Tax Laws and Their Countermeasures;“两法合并”后利用避税地避税的趋势与对策
6.Impacts of the Unification of Two Sets of Enterprise Income Tax Laws on Income Tax burden of Domestic Banks;“两法合并”对内资银行所得税税负的影响
7.Changes and Impacts of China Income Tax Law after the Consolidation of the Two Separate Income Tax Regimes;“两税合并”后我国所得税法的主要变化及影响
8.No. The law permits you to bring in two bottles of liquor不必交，法律规定可以免税带两瓶白酒，
9.A Comparative Study on Some Issues in Tariff Laws across the Taiwan Straits;海峡两岸关税法律制度若干问题比较
10.The Legal Regulation of "Two Tax Integration" about Dividends;论股息所得“两税一体化”的法律规制
11.A Tentative Analysis on Tax Administration concerning Foreign-invested Enterprises after the Unification of Two Sets of Enterprise Income Tax Laws;浅谈“两法合并”后的涉外税收征管
12.Comparison between Two Methods for Dealing with Consumption Tax Credit;已纳消费税抵扣的两种处理方法比较
13.Influential Analysis of Combination of Two Bills to National Tax Income;“两法合并”对浙江省国税收入及经济税源的影响分析
14.The statutes in a criminal tax code are designed to accomplish two primary goals:税收刑事法的制定是为了实现两个目标：
15.Comparison and Assessment on Two Methods for Accounting Income Taxes对所得税会计处理两种方法的比较与评价
16.The Study of Uniform Question about Deduction Standard before Tax Upon "the Merging of Two Laws";“两法合并”后税前扣除标准统一问题研究
17.Issues in Interim Preferential Tax Policies for Foreign-invested Enterprises after the Unification of Two Sets of EIT Laws;“两法合并”后的若干涉外税收优惠过渡问题探析
18.An Analysis on Perfecting Consolidated Tax Administration after the Unification of Two Sets of Enterprise Income Tax Laws;“两法合并”后完善汇总与合并纳税管理的探讨
相关短句/例句
combining the two tax systems into one and legislation两税合并立法
3)Discussion of Two-Tax Law of Tang Dynasty唐两税法刍议
4)two tax laws两税
5)On The Double-tax Law of the Tang Dynasty略论唐代的两税法
6)two tax system coexisted两税并存
1.Along with the unceasing consummation of our country s market economy,the aspect which two tax system coexisted exposes more and more malpractices.随着我国市场经济的不断完善,两税并存的局面暴露出了越来越多的弊端。
延伸阅读
两税法两税法中国唐代后期用以代替租庸调制的赋税制度。开始实行于德宗建中元年（780）。由于土地兼并逐步发展，失去土地而逃亡的农民很多。农民逃亡，政府往往责成邻保代纳租庸调，结果迫使更多的农民逃亡，租庸调制的维持已经十分困难。与此同时，按垦田面积征收的地税和按贫富等级征收的户税逐渐重要起来。安史之乱以后，赋税制度非常混乱。赋税制度的改革势在必行。大历十四年五月，唐德宗即位，宰相杨炎建议实行两税法。到次年（建中元年）正月，正式以敕诏公布。两税法的主要原则是只要在当地有资产、土地，就算当地人，上籍征税。同时不再按照丁、中的原则征租、庸、调，而是按贫富等级征财产税及土地税。这是中国土地制度和赋税制度的一大变化。从此以后，再没有一个由国家规定的土地兼并限额（畔限）。同时征税对象不再以人丁为主，而以财产、土地为主，而且愈来愈以土地为主。具体办法：①将建中以前正税、杂税及杂徭合并为一个总额，即所谓“两税元额”。②将这个元额摊派到每户，分别按垦田面积和户等高下摊分。以后各州、县的元额都不准减少。③每年分夏、秋两次征收，因此被称为两税。④无固定居处的商人，所在州县依照其收入的1／30征税。⑤租、庸、杂徭悉省，但丁额不废。两税法把中唐极端紊乱的税制统一起来，在一定程度上减轻人民的负担，但是实行中的弊病也不少：①长期不调整户等，不能贯彻贫富分等负担的原则。②两税中户税部分的税额是以钱计算，因政府征钱，市面上钱币流通量不足，不久就产生钱重物轻的现象，农民要贱卖绢帛、谷物或其他产品以交纳税钱，增加了负担。③两税制下土地合法买卖，土地兼并更加盛行，富人勒逼贫民卖地而不移税，产去税存，到后来无法交纳，只有逃亡。于是土地集中达到前所未有的程度，而农民沦为佃户、庄客者更多。由于没有更好的税制来代替，这种税制就成为后代封建统治者所奉行的基本税制了。
