Based on the relationship between local tax burden and macro tax burden,this article discusses internal and external factors influencing local tax burden and proposes some approaches in economy,tax system and legislation to local tax burden optimization.
在分析地区税负与宏观税负同异关系的基础上,从内部与外部两个方面探讨了地区税负的影响因素,进而从经济、税制、执法等方面对地区税负的提升路径提出了几点思考。
Research on Strategy for Improving the Tax Administrator System in Nantong Local Taxation Bureau;
健全南通市区地税税收管理员制度的策略研究
Headquarter-based Economy,Regional Tax Competition and Revenue Transfer;
总部经济、地区间税收竞争与税收转移
No locality or department may reduce or exempt taxes without authorization, with the exception of those tax reductions or exemptions stipulated uniformly in taxation laws and regulations.
除税法统一规定的减免税外，各地区、各部门一律不得擅自减税免税。
Local governments or departments shall not regulate any tax exemption or reduction items.
任何地区、部门均不得规定免税、减税项目。
The Study of the Estate and Gift Taxation in Taiwan;
遗产税与赠与税的探讨（以台湾地区作分析）
Discussion on the Deviation of Tax Source and Income in the Minority Areas;
论民族地区税源与税收收入的背离问题
Survey on the Fax of Hubei-Henan Border Region in Central China;
论华中抗日根据地鄂豫边区的工商税及关税
Economic Growth and Taxation Adjustment-On Economy and Taxes in Ning Xia;
经济增长与税收调节——浅论宁夏地区经济与税收
On the Real Estate tax of Taiwan District;
台湾地区房屋土地保有环节税收情况
The Norm of Tax Competition with Region Image Molding;
基于地区形象塑造的地区间税收竞争及规范
Study on Disparity of Regional Tax Burden and Disparity of Regional Economy in China;
我国地区间税负差异与地区间经济差异
Study on Taxation Burden Differences and Economy Development Among Areas;
地区间税负差异与地区经济的非均衡发展
Preferential Income tax treatment to enterprises in poverty stricken regions
贫困地区企业优惠所得税待遇
XIX. PREFERENTIAL INCOME TAX TREATMENT TO ENTERPRISES IN POVERTY STRICKEN REGIONS
十九、贫困地区企业优惠所得税待遇
The amount of tax varies greatly in different places.
地区不同，购物税也有很大差别。
taxation administrative system of nationality autonomousregions
民族自治地区税收管理体制
Tax Law Study on Multinational Corporation Regional Headquarters;
跨国公司地区总部税收法律问题研究
An Analysis on the Features of Tax Collection Competition and Policy Guidance in the Western Regions;
西部地区税收竞争的特征及政策取向
