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
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。
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。
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。
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。
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。
Assessment: Flat rate (adjusted for size, location, and use) or capital market value.
评估：单一税率（根据大小，区位和使用调整）或者根据市场价格。
single/married tax rate relativities
单身/已婚税率比较级差
low, predictable, simple taxes;
沿用税率低、稳定而简单的税制；
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
Tax official: they are different in tax rate and deduction.
税务局：税率和扣除额不一样。
The rapid calculation deducted amountThe tax rate in formula (1) refers to the tax rate corresponding to the grade difference not containing tax (for detail see attached tax rate Tables 1, 2, and 3) on the income not containing tax;
公式１中的税率，是指不含税所得按不含税级距（详见所附税率表一、二、三）对应的税率；
Why do people dislike this particular tax?
人们为什么单单讨厌这一种税呢？
On the Continuous Progressive Tax Rate;
连续累进税率:对所得税运行模式的一点改进
The Enough Individual Income Taxes Can be Paid by Tax-Payer with High Income: A Kind of Incentive Mechanism of Taxes Payment with Social Security Function;
高收入高税率:一个纳税激励机制的设计
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。
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
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
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
Progressive tax rate, as a major concept in The Taxation, is frequently used in income tax.
累进税率是税收学中一个非常重要的概念，在所得税中经常使用。
The following cigarettes, irrespective of their tax classification shall all be taxed at the rate of Grade A cigarettes:
下列卷烟不分征税类别一律按照甲类卷烟税率征税：
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
Import duty rates on raw materials were generally lower than those on semi-manufactured or manufactured products.
原材料的进口税率一般低于半制成品或制成品的税率。
