| 1. | The third chapter expounds the current status of taxation regulation of individual income distribution in china
第三章分析了我国税收调控个人收入分配的实践。 |
| 2. | The forth chapter sets forth the general ideas concerning the perfection of the taxation regulation of individual income distribution
第四章提出了强化税收调控个人收入分配功能的基本思路。 |
| 3. | The second section first analyzes the meaning and characteristics of taxation regulation , then especially discusses the dialectical relations between taxation regulation and taxation neutrality
第二节介绍了税收调控的内容和特点，并在此基础上分析了税收中性与税收调控的对立统一关系。 |
| 4. | This dissertation is composed of five chapters , and the main contents and opinions of each chapter are narrated as below : the first chapter introduces the basic theory of income distribution and taxation regulation
全文共分为五章，各章的主要内容如下：第一章介绍了收入分配与税收调控的基本理论。 |
| 5. | The first section gives an account of the current tax system which regulates income distribution in brief . the second section mainly elaborates the weakness in china ' s taxation regulation of individual income distribution
第一节简要介绍了目前我国调控个人收入分配的税种构成，第二节具体分析了我国税收调控个人收入分配存在的问题。 |
| 6. | The fourth section elaborates the taxation regulation mechanism for the realization of fair personal income distribution on the basis of the analysis of the role of turnover tax , income tax , security tax and estate tax for the regulation of income distribution
第四节在分析商品税、所得税、社会保险税和财产税如何影响个人收入分配的基础上进一步阐述了税收调控个人收入中国税收与收入公平分配分配的机制。 |
| 7. | The forth section further expounds the limitation in taxation regulation . from chapter 2 to chapter 5 the author tries to apply theories and ideas discussed in chapter 1 to chinese practice . the second chapter analyzes the current status of the individual income distribution in china
在第一章理论分析的基础上，第二章到第五章具体分析了我国个人收入分配的现状及税收调控个人收入分配的实践，并进一步提出了强化税收调控功能的相关措施。 |
| 8. | From chapter 3 to chapter 6 , the author tries to analyze the present condition of our personal income distribution and the practice of taxation regulation based on chapter 1 then further puts forward the measure of the perfection of the taxation regulation of individual income distribution
在第一章理论分析的基础上，第三章到第六章具体分析了我国个人收入分配的现状及税收调控个人收入分配的实践，并进一步提出了强化税收调控功能的相关措施。 |
| 9. | Based on the national taxation regulation , besides social insurance and housing fund within the limitation ( three times of social average salary ) , any other benefit and housing fund beyond the limitation to the employees must be taxed as individual income and the beneficiary needs to pay the tax accordingly
根据国家税务政策，除社会保险、上限以内的公积金及其他特别规定的可免税项目外，其他所有员工福利必须计税并从工资中做为个人所得税代扣。 |
| 10. | The third section elaborates the taxation regulation mechanism for the realization of fair individual income distribution on the basis of the analysis of the role of turnover tax , income tax , social security tax and property tax for the regulation of income distribution
第三节在分析商品税、所得税、社会保险税和财产税如何影响个人收入分配的基础上进一步阐述了税收调控个人收入分配的机制。第四节则进一步指出了税收调控个人收入分配所具有的局限性。 |
