税收转嫁 meaning in English
tax shifting
Examples
- The result shows that , under the condition of perfect competition , if bank ' s costs of providing transaction services for customers are sufficiently small , then a small tax on deposits interest income does not affect the choice of depositors ( or investors ) between deposits and direct investment ; a business tax on bank loan interest income leads to tax incidence , thus raises loan rates and induces entrepreneurs to switch from bank loan to direct financing ; a tax on bank ' s income also raises the loan interest rate , and hence reduces the demand of loans
研究结果表明，在完全竞争条件下，当银行为客户提供的交易服务成本很低时，以较低的税率对储蓄利息开征利息所得税不会影响储户（或投资者）在储蓄和直接投资之间的选择；对银行贷款利息收入开征营业税，则会引起税收转嫁，提高贷款利息率，使部分企业选择直接融资方式而不是从银行贷款；银行业所得税也会提高贷款利率，减少贷款需求量。 - This text proceeds from tax revenue of real estate of our country , have explained and studied about definition and basic theories of the tax revenue of real estate of the tax revenue of real estate of our country , and through analysing our country ' s present real estate tax system , point out the problem of the current real estate tax system of our country ; then the author suggest that it is necessary for our country to levy the property tax , and has expounded the fact that our country levies the theoretical foundation of the property tax ; and then author gives a feasible frame of china property tax
笔者通过对“我国房地产税收体系研究” ,试图为我国房地产税制改革提供参考性依据。本文对我国房地产税收的相关概念及房地产税收的基本理论进行了阐述和研究,并通过实证分析的方法研究我了我国房地产税负水平、房地产税收结构和房地产税收转嫁等问题,指出我国现行房地产税收制度的问题所在;在深刻剖析问题的基础上,提出了我国房地产税改革方向,并通过借鉴国际经验,设计了一套现实可行的物业税模式。