单一管理 meaning in English
single management
Examples
- Unitary authority region
单一管理区 - Yet more fees are paid to funds of hedge funds , which invest in a range of single - manager hedge funds rather than in the underlying securities
但是更多的费用被付给对冲基金的基金，它们投资于单一管理对冲基金而不是投资于其下的证券。 - In essence , the esb allows for the integration of services in an soa - based infrastructure and provides " a single point of management over distributed mediation capabilities between service requestors and service providers
实质上， esb允许在基于soa的架构中集成服务，并提供“服务请求者和服务提供者之间使用分布式中介功能的单一管理点” [ - It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system , the setting of the rebate rate , the unification of the administrative measure of the export rebate , the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate , which can ultimately acquire the least rebate cost and the maximum rebate benefit . to be detail , first , the existing vat system should be reformed , the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened , which can establish a good basis for the optimization of the export rebate system ; second , after considering the national and international practical situation comprehensively , the suitable rebate rate which is combined " neutral and different " should be chosen , and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third , with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate , the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption , credit and rebate " ; forth , the existing sharing measure of vat should be innovated , the new rebate burden system - " first rebate then share " should be built ; fifth , a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我国目标出口退税机制需要从五个方面进行构建：即增值税制度改革、退税率设置、退税管理办法统一、退税财政分担优化和退税管理的强化，最终方可达到总体退税成本最低和退税收益的最大化。更具体地说，一是改革现行增值税制度，将我国增值税制度由生产型逐步转为消费型，并强化征税管理，为退税机制的优化奠定基础；二是在综合考虑国内国际实际情况的前提条件下，选择适宜我国的“中性与非中性”相结合的退税率，并建立一套具有相对稳定性和适时灵活性的弹性退税率机制；三是伴随着外贸体制改革的进一步深化和退税管理能力的逐步提高，将现行两种出口退税管理办法逐步过渡到以“免、抵、退”为主的单一管理办法；四是改革现行增值税共享办法，建立“先退税后共享”的新型退税负担机制；五是建立一套针对出口企业和税务机关的激励约束机制，有效强化出口退税的管理。