| 1. | Four shock absorbers . tax category seven
四个减震器税目是七 |
| 2. | It has been the main tax category in the tax system in many developed country or area
所得税的作用日益重要，它在众多发达国家和地区业已确立了主体地位。 |
| 3. | The optimization of the tax system structure consists of three parts : the optimization of the tax category structure , tax rate and tax collection and administration
税制结构优化是一个包括税种结构优化、税率结构优化和征管构成优化等内容的综合概念。 |
| 4. | On base of the tax fundamental laws as a mother law and matching the tax practical laws and tax procedural laws , we should adjust and optimize the tax - system structure and the tax policies and better the tax categories
在以税收基本法为母法，以税收实体法和税收程序法相配套的税收法律体系的基础上，对税制结构和税种进行优化。 |
| 5. | Uniform receipts and expenditure , fiscal system of payment partly in kind and partly in cash , system of tax division between central and local , sketchily compartmentalize main revenue right and classify the mostly tax categories
统收统支、财政包干制、分税制，主要集中对收入财权进行了粗略的划分，对乡镇几个主要税种进行了分类。 |
| 6. | This article construct and make some discussion again by tax right on china , propose and entrust to place with the proper tax revenue legislative right , and divide the tax category properly , make the duties and reponsbilities of the local government conform with ownesr of property
就中国税权的重构作了一些初步探讨,并建议赋予地方以适当的税收立法权,合理划分税种,使地方政府的事权与财权相统一。 |
| 7. | The fourth part is the suggestions and policies for the optimization of china ' s tax system structure , which includes the completion of tax category ; the design of tax rate ; the completion of tax collection and administration ; other related policies
第四部分，进一步优化我国税制结构的设想，结合我国当前的国情，参考国际上的普遍做法，提出若干改革设想。包括完善税种结构，设计合理的税率，加强税收征管和其他相关政策的配合等等。 |
| 8. | Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category , taxable items , taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit , basis for tax calculations , deductible items and standards , amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period
第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，适用税率或者单位税额，计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。 |
| 9. | Corporate income tax which is a common tax category levied by different government in almost every country has most important state in the tax category . as china entered into the wto , it is meaningful for the development of corporate in china and investment of the foreign capital . before china entered into the wto , the domestic company has more advantages than the foreign invested company in the aspect of market entry
企业所得税是世界各国普遍开征的一个税种,在税制中占有举足轻重的地位,随着我国正式成为世界贸易组织成员,对企业所得税法律制度的研究,对于适应我国加入wto的这一新形势以及促进我国国内企业的长远发展和进一步吸引外资,加快我国经济的发展具有非常重要的意义。 |
