adjustment tax meaning in Chinese
调节税
Examples
- Enterprises are free of charge of the land use fee during the construction period and enjoy deferral of the fixed assets investment adjustment tax
中外企业在建设期间免交土地使用费，缓征固定资产投资方向调节税。 - Beginning with analyzing necessity and possibility to perfect law system , three followed principles of reforming and perfecting the individual income tax are established , i . e . , beginning with the conditions of the state , draw lessons from the advanced way of abroad , guarantee continuous stability transition , and attain double function to regulate and organize the income etc . the concrete suggestion reforming and perfect system of individual income tax law is put out , including the adjustment tax system the mode , simplifying class and times of the tax rate , and lowering the limit tax rate , unifying the standard provision to reduce and to deduct , increasing the basic deduction standard , and perfecting advance payment system , etc . finally , six related measures of reforming and perfecting the system of individual income tax law are put out
从完善法律制度的可行性和必要性分析入手，确立了个人所得税改革和完善应遵循的三条原则，即从国情出发，借鉴国外先进办法，保证连续稳定过渡，达到调节和组织收入的双重功能等。提出了改革和完善个人所得税法律制度的具体建议，包括调整税制模式，简化税率级次，降低边际税率，统一减免扣除标准规定，提高基础扣除标准，完善预扣预缴制度等。最后就改革和完善个人所得税法律制度征管问题提出了五条措施。