This article introduces digressive tax rate,analyses its advantages and disadvantages,and points out the various types of digressive tax in the current tax rules: turnover tax,accurate smooth tax and social security tax.
本文通过对累退税率的介绍,分析累退税率的优点和缺点,指出在现行税收制度中存在累退性质的税种:流转税、滑准税、社会保障税,并提出在新的一轮税制改革中可恰当应用累退税率来实现政府的政策目标,比如负个人所得税、特殊行业的企业所得税、生态税等等。
The effect of export drawback rate,appreciation of RMB and export tax items for aluminum goods on the export cost of aluminum products was analyzed in the paper.
分析出口退税率调整、人民币升值及铝材出口税目存在的问题等因素对铝材出口成本的影响。
Finally,the paper discusses the necessity and feasibility of a structural downward adjustment of the tax rebate rate.
文章介绍了2004年出口退税政策调整实施效果,通过分析出口退税分担机制产生的负面影响,提出了改进退税分担方案及实现外向型经济协调发展的建议,并进一步探讨了出口退税率继续进行结构性下调的必要性和可行性。
The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products;a low export rebate rate for agricultural products.
我国现行农产品出口退税制度中存在的主要问题是:农产品征税过程中存在较为严重的税收流失现象;农产品出口退税率偏低、退税不及时。
Progressive, proportional, and regressive taxes
累进税、比例税和累退税
Taxes can be further categorised as proportional, progressive or regressive.
税种能进一步被划分为比例税、累进税和累退税。
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。
The impact of the decline in tax progressivity on the growing income inequality in the United States;
美国税收制度累进性质的减退对贫富差距扩大的影响
and for tax refund, taxation authorities.
国内税退税，税务部门。
veterans' property tax exemption
退伍军人财产税免税
Amount of income tax due or over paid 22-23-24
应补(退)所得税额
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。
The firm is burdened with taxation
该商行为重税所拖累。
graduate taxation
累进税美]研究院[所]
graduated withholding
税款的累进预提扣缴
2. A heavy progressive or graduated income tax.
2．征收高额累进税。
A customhouse certificate providing for the payment of a drawback.
退税凭单允许支付退税的海关证明
Exit already drawback goods go back, what tax to affect?
出口已退税货物退回，影响哪些税？
A Study on Export Rebate Rate Trap and Implicit Refund ;
对出口退税率陷阱、隐性退税的探讨
XIII. TAX AND TARIFF REFUND FOR EXPORT PRODUCTS
十三、出口产品的关税和国内税退税
For tariff refund, taxation and customs authorities;
关税退税，税务主管机关和海关；
Prepare tax reports and dealing with VAT refund.
准备税务报表，处理增值税退税事宜。
