fiscal burden meaning in Chinese
财政负担
Examples
- As other developing country does , china also confronts many problems in the field of infrastructure construction such as heavy fiscal burden , short fund sources , single investment body and low investment efficiency
同其它发展中国家一样，中国基础设施建设也面临着政府财政负担过重、资金来源短缺、投资主体单一、投资效率低下等因素的困扰。 - A growing fiscal burden and mounting trade deficit have forced it to scrap the fuel subsidies it unwisely introduced last year , further depressing demand in an economy battered by drought , tsunamis and lower tourism revenue
由于财政负担日益加大，贸易赤字不断攀升，泰国被迫取消了去年出台的不明智的燃油补贴，这进一步抑制了需求，而泰国经济本已受到干旱、海啸和旅游业收入降低的沉重打击。 - 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。 - The last chapter comments on the “ chilean model ” . the author agrees on some successful facts in chilean pension reform , espiecally for the high investment return and the positive effects on the development of capital market as well as macro - economy brought forth by pension fund . however , there are still some difficulties and problems unsolved in chilean pension system , such as the low coverage of pension plan , high management cost , pension income gap , the fiscal burden and so on
同时,智利模式面临的问题也是突出的:表现在参保率差,养老金收入分配差距扩大,针对低收入群体的财政支出负担加重以及投资方面存在的成本负担过重、市场监管过度等方面的问题上,这些问题的产生既有私营养老金体制自身的原因,也有经济社会条件变化带来的影响因素。